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Article
Publication date: 1 March 1998

Jihong Zhao, Ni He and Nicholas P. Lovrich

This paper examines the value orientation of American police officers in a major municipal police department. Relying primarily on survey data, the aim of this paper is to…

Abstract

This paper examines the value orientation of American police officers in a major municipal police department. Relying primarily on survey data, the aim of this paper is to utilize Milton Rokeach’s theory of human values to investigate the following three issues: What are the value orientations of police officers today? Have such value orientations among police officers changed over time? Is there a consensus on values among officers? The primary findings of this paper strongly suggest that value orientations among American police officers have remained relatively stable over recent decades. Moreover, there is a high degree of consensus on value priorities among police officers across years of service, level of education and gender.

Details

Policing: An International Journal of Police Strategies & Management, vol. 21 no. 1
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 8 April 2020

Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to…

Abstract

Purpose

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

Design/methodology/approach

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

Research limitations/implications

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

Practical implications

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

Social implications

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

Originality/value

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 June 2001

Michael A. Caldero and Anthony P. Larose

This paper reports the results of a 1992 City of Tacoma, Washington study of police values which was designed to test similar research conducted by Milton Rokeach in 1971…

Abstract

This paper reports the results of a 1992 City of Tacoma, Washington study of police values which was designed to test similar research conducted by Milton Rokeach in 1971. Our data support the hypothesis that individual value systems are more important than occupational socialization in understanding police selection and behavior. Value patterns not only were consistent over time, but also reflected a pattern of conservative beliefs. This work suggests that any attempt to reform or improve police community relations must begin with the restructuring of recruiting practices and the re‐socialization of police practitioners.

Details

Policing: An International Journal of Police Strategies & Management, vol. 24 no. 2
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 1 July 2014

Jonny Villatoro, John Chang and Samuel Lane

The purpose of this paper is to study ethics, values and cross-cultural differences in China, Mexico or the United States. Three distinct and unique nations, the USA…

Abstract

Purpose

The purpose of this paper is to study ethics, values and cross-cultural differences in China, Mexico or the United States. Three distinct and unique nations, the USA, Mexico and China, have different political structures, historical backgrounds and economical systems. While each of these nations can be considered an integral part to the world economy, each nation has their own distinct ethics, values and culture which serve as the backbone of the particular region. To be successful in international business, knowledgeable as an expatriate and culturally or ethically aware of key nations in the global market, individuals need to have researched information pertaining to the ethics, cultures and values of the USA, Mexico or China to blend in and succeed with the foreign cultural environment.

Design/methodology/approach

This research paper will focus extensively on the impact values, ethics and cultural differences (based majorly and solely on the Rokeach Values Survey, Forsyth Studies and Hofsteade’s Model) have on the societies of the USA, Mexico or China. A review of the empirical studies will demonstrate the importance values, ethics and culture have on individual life or business environment for the USA, Mexico or China.

Findings

Culture can be a factor which heavily influences a region or nation’s ethics and values.

Research limitations/implications

When discussing culture, there are many factors such as values, religion, societal norms, customs, beliefs or deeply rooted faiths which can impact a nation’s overall collective culture. As a result, cross-cultural differences among a variety of nations, countries, regions or sub-regions may vary when compared with one another. Through more empirical investigation, research or study of a nation’s cultural values may there be a more profound, detailed and legitimate basis for assessing a nation’s ethical constructs.

Practical implications

Understanding the differences of ethics, values and culture of the USA, China or Mexico can impact an individual’s experience if serving as an expatriate at the particular location. Each nation has its own distinct and unique social, business and cultural environment. To successfully accomplish international business or to operate a multinational corporation in a global market, individuals need to have a prior understanding of varying cultures, ethical standards or values in a particular region.

Originality/value

This research paper will present and deliver pertinent information to individuals interested in serving as an expatriate in the USA, China or Mexico. Individuals can also read this paper to understand, comprehend or consume more general knowledge of the ethics, values and culture of the researched locations.

Details

Journal of Technology Management in China, vol. 9 no. 2
Type: Research Article
ISSN: 1746-8779

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Article
Publication date: 17 August 2015

Madhavan Parthasarathy, Vicki Lane and Mary Lee Stansifer

This paper aims to document changes in values of young Indian consumers over a 10-year period from 2004 to 2014. Given increases in per-capita income and living standards…

Abstract

Purpose

This paper aims to document changes in values of young Indian consumers over a 10-year period from 2004 to 2014. Given increases in per-capita income and living standards and, particularly, the tremendous increase in exposure to global products and ideals via media advertising, and greater one-to-one interaction with Americans and other English-speaking people from individualistic cultures (India has over 250 million Internet users who communicate in the English language), it was proposed that young Indian consumers would adopt values associated with self-enhancement and individualism, forsaking self-transcendence-related ideals such as benevolence and universalism.

Design/methodology/approach

Data pertaining to the Rokeach value scale (RVS) were collected in New Delhi in 2004 and 2014 and tested using MANOVA.

Findings

The results strongly support the contentions, save a couple of surprises. Implications of this dramatic change in values in a relatively short period are discussed from a marketing perspective.

Originality/value

This is the first paper that empirically measures changing consumer values in India.

Details

Journal of Indian Business Research, vol. 7 no. 3
Type: Research Article
ISSN: 1755-4195

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Article
Publication date: 8 December 2017

Irene Afful

The purpose of this paper is to critically examine whether the individual values and bias of police officers could be frustrating attempts to achieve black and ethnic…

Abstract

Purpose

The purpose of this paper is to critically examine whether the individual values and bias of police officers could be frustrating attempts to achieve black and ethnic minority (BME) representation within the police service, especially at senior levels. It focusses on the micro-individual level, examining perceptions, values and attitudes towards equality and diversity, unconscious bias and the impact of leadership in addressing these issues.

Design/methodology/approach

The paper reviews the literature on values, police culture and leadership. It draws upon data produced from a very small study undertaken within a local police service specialist unit where the author was employed, by means of semi-structured interviews with a selection of staff and senior officers, and values and attitudes surveys. Data were examined from a national survey of BME officers and Human Resources Leads, conducted by the College of Policing’s BME Progression 2018 Programme. Finally, unconscious bias test data of samples of police officers, including senior leaders and HR professionals were examined.

Findings

The interview data show that equality and diversity are perceived to be largely embedded by organisational members. This is contradicted by the data from the values and attitudes survey which show that equality is not fully embedded in the culture, and the data from BME officers survey supports this. Leader role models and behaviours were found to play a crucial role in embedding these values, along with training. The findings also demonstrated a higher level of unconscious bias among senior officers and HR professionals, responsible for recruitment and selection, than police employees in general.

Research limitations/implications

This exploratory research is concerned with policing in England and Wales. The very small sample limits inferences possible in the findings but is highly relevant to current and future policing.

Practical implications

The paper highlights some potential barriers to achieving a representative police service at an individual rather than organisational level and makes a number of recommendations on the role of leaders now, and crucially in the future, to fully embed equality and diversity into police culture to address under-representation, a phenomenon which has plagued the police service throughout its entire history.

Originality/value

There appears to be a dearth of studies examining the issue of under-representation at the micro-individual level within British police organisations. The current, exploratory research study seeks to contribute to closing this gap.

Details

International Journal of Emergency Services, vol. 7 no. 1
Type: Research Article
ISSN: 2047-0894

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Article
Publication date: 30 September 2014

Fredi Garcia, Diana Mendez, Chris Ellis and Casey Gautney

This article aims to investigate the differences and similarities among cross-cultural, values and ethics between the USA and Asian countries. This article analyzes the…

Abstract

Purpose

This article aims to investigate the differences and similarities among cross-cultural, values and ethics between the USA and Asian countries. This article analyzes the degree of cultural distance between USA and Asian countries and the impact it has in companies. It examines the comparison between the USA and China’s value system. It also assesses how idealism and relativism impact individual ethical decision-making. In addition, this article examines the impact that globalization, foreign direct investment (FDI) and trade have in the Chinese culture and other countries.

Design/methodology/approach

The data for this research paper were collected from the following models: Ethics Position Questionnaire of Forsyth, Rokeach Values Survey, Hofstede model, GLOBE model and Wilcoxon test. The main sources used for this research were the Journal of Technology Management in China and the EBSCO database.

Findings

The research found that Western cultures tend to be more individualistic, while Asian countries tend to be very collective. This study also found that the type of value system that each culture holds depends on the type of government. This research also found that researchers have discovered that American managers are more loyal to their ethical beliefs, rather than to their superior’s or company’s ethical beliefs. While eastern Asian cultures focus more on the importance of acting in the best interests of the company’s superior. The study also found that it is extremely important for foreigners to build a relationship with Chinese business professionals before they do business negotiations. In addition, the study found that globalization, FDI and trade do make a significant cultural difference in some cultural dimensions.

Originality/value

It contributes to the literature by analyzing the different measurements in value, ethics and cultural differentiation. This research wants to demonstrate the importance of cultural differences, ethics and values across different countries and cultures. It also provides factual evidence that it’s important to understand these differences to be a successful global manager. In addition, it contributes to this literature by analyzing the effect that globalization, FDI and trade have in national cultures.

Details

Journal of Technology Management in China, vol. 9 no. 3
Type: Research Article
ISSN: 1746-8779

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Book part
Publication date: 16 October 2020

Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith

As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical…

Abstract

As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Book part
Publication date: 13 August 2012

Donald L. Ariail, Mohammad J. Abdolmohammadi and L. Murphy Smith

Using a sample of 304 Certified Public Accountants (CPAs), this paper investigates gender differences in moral development and personal value preferences of CPAs. We used…

Abstract

Using a sample of 304 Certified Public Accountants (CPAs), this paper investigates gender differences in moral development and personal value preferences of CPAs. We used the Defining Issues Test (DIT) to measure moral development, the Rokeach Value Survey (RVS) (Rokeach, 1973) to determine value preferences, and the Musser and Orke (1992) typology to determine value type preferences. The typology analysis indicates that all CPAs in our sample prefer personal values to social values. From an overall ethical predisposition standpoint, males and females are more alike than different; yet, there were a few notable differences. Specifically, males prefer competence values and females have higher preference for moral values. For example, while male CPAs exhibit higher priorities for the competence values of imaginative and logical, female CPAs exhibit higher priority for the moral value of loving. We also find a gender effect for moral development, where female CPAs significantly outscore their male counterparts.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-761-1

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Article
Publication date: 1 February 2002

Michael W. Allen, Sik Hung Ng and Marc Wilson

The present studies provide support for a functional approach to instrumental and terminal values and the value‐attitude‐behaviour system. Study 1 surveyed individuals…

Abstract

The present studies provide support for a functional approach to instrumental and terminal values and the value‐attitude‐behaviour system. Study 1 surveyed individuals’ human values, the type of meaning to which they prefer to attend in products (i.e. utilitarian or symbolic), and how they choose to evaluate the products (i.e. a piecemeal or affective judgement). The study found that individuals who favoured instrumental to terminal human values showed a predisposition to attend to the utilitarian meanings of products and make piecemeal judgements. In contrast, individuals who favoured terminal over instrumental values preferred symbolic meanings, affective judgements, and human values in general. Study 2 found that individuals who favoured instrumental to terminal values had stronger instrumental attitudes towards cars and sun‐glasses. The results suggest that: psychological functions are not limited to attitudes or human values but span the breadth of the value‐attitude‐behaviour system; that two such psychological functions are instrumental and expressive; and that instrumental and terminal values serve instrumental and expressive functions, respectively.

Details

European Journal of Marketing, vol. 36 no. 1/2
Type: Research Article
ISSN: 0309-0566

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