This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon…
This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some elements of a forward research agenda.
Relevant literature across several disciplines is identified through keyword searches of major bibliographic databases.
The techniques highlighted have considerable potential for use by auditors to identify audit contexts which merit closer audit investigation. However, the techniques need further contextual empirical investigation in audit contexts. Seven specific propositions are presented for empirical testing.
This paper assembles literature on deceptive communication from a wide range of disciplines and relates it to the audit context. Auditors’ attention is directed to potential linguistic signals of fraud risk, and opportunities for future research are suggested. The paper is consciousness-raising, has pedagogic purpose and suggests critical elements for a future research agenda.
Interest in narrative pedagogies is growing. However, few studies have been conducted outside Western contexts. There remains a paucity of narrative research published by Japanese scholars, despite a pervasive culture of “teacher to teacher conversations,” storytelling, reflection, and action research by teachers in Japan. Thus, this research fills an important gap in the literature. It provides exemplars from preservice teacher education, higher education, and high school, as these educational milieus reflect the notion of “traveling stories” (Olson & Craig, 2009). We describe how this narrative pedagogy is interpreted from an insider’s point of view, through the voices of teacher education students, teachers, and teacher educators. In this process, students and teachers become curriculum-makers (Clandinin & Connelly, 1988; Craig & Ross, 2008), co-constructing knowledge, and reshaping teacher knowledge and identity. Narrative teacher education pedagogies resonate with Japanese teachers and play an important role in curriculum, teaching, and learning in Japan within our increasingly interconnected world. Furthermore, narrative relates favorably to many Japanese cultural practices, including kankei (interrelationships), kizuna (bonds), and kizuki (with-it-ness). These are important, integral, and tacit elements of Japanese teachers’ practices because they embody the “mind and heart” of their personal practical sense of knowing. Furthermore, these practices involve placing other people’s needs ahead of our own – an essential skill for global citizens of the 21st century.
The Corporation of the City of London are about to appoint a Public Analyst, and by advertisement have invited applications for the post. It is obviously desirable that the person appointed to this office should not only possess the usual professional qualifications, but that he should be a scientific man of high standing and of good repute, whose name would afford a guarantee of thoroughness and reliability in regard to the work entrusted to him, and whose opinion would carry weight and command respect. Far from being of a nature to attract a man of this stamp, the terms and conditions attaching to the office as set forth in the advertisement above referred to are such that no self‐respecting member of the analytical profession, and most certainly no leading member of it, could possibly accept them. It is simply pitiable that the Corporation of the City of London should offer terms, and make conditions in connection with them, which no scientific analyst could agree to without disgracing himself and degrading his profession. The offer of such terms, in fact, amounts to a gross insult to the whole body of members of that profession, and is excusable only—if excusable at all—on the score of utter ignorance as to the character of the work required to be done, and as to the nature of the qualifications and attainments of the scientific experts who are called upon to do it. In the analytical profession, as in every other profession, there are men who, under the pressure of necessity, are compelled to accept almost any remuneration that they can get, and several of these poorer, and therefore weaker, brethren will, of course, become candidates for the City appointment.
Purpose – The purpose of this chapter is to trace the origins of narrative inquiry as an empirical research method specifically created to examine how teachers come to…
Purpose – The purpose of this chapter is to trace the origins of narrative inquiry as an empirical research method specifically created to examine how teachers come to know in their own terms.
Approach – The chapter reviews key conceptualizations in the teaching and teacher education field chronologically.
Findings – The review begins with Clandinin and Connelly's groundbreaking work concerning teachers’ personal practical knowledge, the professional knowledge landscapes of schools, and stories to live by (teacher identity). Three other important narrative conceptualizations on the research line are then highlighted: narrative resonance, narrative authority, and knowledge communities. Special attention is also paid to how narrative inquiry has fueled studies having to do with curriculum, subject matter, and culture. Narrative inquiry's important contributions to the emergence of the self-study of teaching and teacher education practices genre of research is additionally highlighted, along with several more recent advances having to do with collaborative narrative inquiries, studies with children, and reforming school landscapes.
Research implications – Lingering issues relating to narrative inquiry's acceptance as a legitimate research approach are also discussed; latent opportunities are likewise paid attention.
Value – The value of the chapter is that it is the first work that has specifically followed developments on the Connelly–Clandinin research line. The chapter shows the major contributions that the world-class research program – and the associated research projects spawned from it – have made to teaching and teacher education internationally.
Corporate Social Responsibility (CSR) literature has focused mainly on larger firms. Only recently has discussion of the engagement of small and medium-sized enterprises…
Corporate Social Responsibility (CSR) literature has focused mainly on larger firms. Only recently has discussion of the engagement of small and medium-sized enterprises (SMEs) in CSR emerged in research studies. Here we contribute to that growing discussion of CSR in SMEs by analyzing the disclosure practices of 57 Portuguese companies of different sizes (small, medium, large).
We use stakeholder theory to identify the stakeholders that SMEs and large firms prioritize. By means of thematic content analysis and an index of disclosure (calculated according to company type and stakeholder type) we analyze whether business characteristics influence CSR disclose strategies.
Companies give priority to CSR activities that are directly related to maintaining business and achieving economic results. CSR disclosure practices of SMEs and large companies do not differ significantly. However, larger companies disclose more information on Environment and Society. Companies who are closer to consumers disclose more information on Customers, Community and Society. The act of assuring a CSR report drives system improvements and extended CSR disclosure.
We recognize that it is difficult to compare CSR in Small and large enterprises. For this reason, we have developed a methodology based on the most basic aspects of the CSRD, and therefore applicable without distinction to large and small companies.
A framework to evaluate the CSRD of SMEs was developed. We identify CSR indicators divided in five dimensions (customers, employees, environment, community and society) that are applicable to firms of all sizes.
This study extends knowledge of CSR by comparing the disclosure practices of SMEs and large (listed and un-listed) Portuguese companies. This study takes account of the particularities of SMEs and other fundamental business characteristics using a replicable assessment framework.
In this chapter, Cheryl Craig and Lily Orland-Barak, editors of International Teacher Education: Promising Pedagogies (Part A), expound on the traveling pedagogies theme…
In this chapter, Cheryl Craig and Lily Orland-Barak, editors of International Teacher Education: Promising Pedagogies (Part A), expound on the traveling pedagogies theme as well as the theory–practice chasm, and conclude the edited volume with a model capturing the nature of fruitful, contextualized international pedagogies. Throughout the discussion, they highlight connections between and among potentially promising pedagogical approaches documented by the contributing authors whose countries of origins differ. As authors of this chapter and editors of this book, they claim that promising pedagogies have the potential to “travel” to other locales if their conditions of enactment are locally grounded, deliberated, and elaborated. This contextualization adds to the fluidity of knowledge mobilization to contexts different from the original one. Furthermore, all of the pedagogies have a praxical character to them, which means they strive to achieve a dialectical relationship between theory and practice. At the same time, they address local complexities in a reflective, deliberative, and evidence-based manner while acknowledging connections/contradictions in discourses and daunting policy issues/constraints/agendas. Against this “messy” backdrop, a model for traveling international pedagogies is proposed. The model balances a plethora of complexities, on the one hand, with the seemingly universal demand for uniformity, on the other hand. Through ongoing local, national, and international deliberation and negotiation, quality international pedagogies of potential use and value become readied for “travel”.