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Book part
Publication date: 30 March 2023

Megan Seymore and Mary B. Curtis

Some of the best information for preventing accounting violations is received from employees who have observed the unethical behavior (Henning, 2016). However, receiving

Abstract

Some of the best information for preventing accounting violations is received from employees who have observed the unethical behavior (Henning, 2016). However, receiving information about accounting violations or other unethical behavior in organizations requires employees to voluntarily report the behavior. Employees may be particularly hesitant to report unethical behavior when the behavior benefits them. Employees may also justify their own unethical behavior as morally appropriate when their moral identity allows the behavior. The authors draw on psychology and ethics literature to examine the relationships among moral identity, moral disengagement, and unethical behavior. In the exploration of behavior, the authors examine both commissions and omissions. While unethical commissions are violations directly committed by an individual without cooperation from others, unethical omissions are violations resulting from an individual failing to take steps necessary to correct another's unethical behavior.

The authors conduct a survey about cheating with a sample of college students. Using structural equation modeling, the authors find that intentions to engage in unethical commissions are positively associated with moral disengagement, while unethical omissions do not appear to create the moral disengagement that can arise from cognitive dissonance. The authors also find a feedback loop from moral disengagement to future intentions, which suggests moral disengagement created from one unethical act increases intentions for future unethical behavior. Finally, the authors find a simple intervention that can help to increase the moral intensity of observed unethical behavior.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

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Book part
Publication date: 15 March 2021

William J. Scarborough, Deborah Fessenden and Ray Sin

Research on gender attitudes has consistently found that younger generations have more gender egalitarian views than older generations. Less attention, however, has been directed…

Abstract

Research on gender attitudes has consistently found that younger generations have more gender egalitarian views than older generations. Less attention, however, has been directed toward examining whether the generation gap has grown or shrunk over time and whether it differs across dimensions of gender attitudes. Using data from the General Social Survey for years 1977–2018,the authors examine the generational gap in gender attitudes across three components: views toward women in leadership, working mothers, and the gendered division of family labor between public and private spheres. The results show that differences between generations vary significantly across these dimensions. Attitudes have converged over time in support for women’s leadership, yet Baby Boomers espouse slightly higher levels of support than other generations, including the younger Generation Xers and Millennials. In contrast, consistent generation gaps are observed in support for working mothers, where younger generations hold more supportive views than respective older generations. Attitudes toward the gendered division of public/private sphere labor have converged between Millennials, Generation Xers, and Baby Boomers, with only Pre-Baby Boomers holding significantly more traditional views. Collectively, these trends highlight how cultural change through cohort replacement does not uniformly advance gender egalitarian ideologies. Instead, these shifts vary across specific dimensions of gender attitudes.

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Gender and Generations: Continuity and Change
Type: Book
ISBN: 978-1-80071-033-7

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Abstract

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Inside Major East Asian Library Collections in North America, Volume 2
Type: Book
ISBN: 978-1-80455-140-0

Book part
Publication date: 6 November 2018

Reiter Keramet

While the steep increases in rates of incarceration seen in the United States in the late twentieth century have begun to level out, one form of incarceration has seen more…

Abstract

While the steep increases in rates of incarceration seen in the United States in the late twentieth century have begun to level out, one form of incarceration has seen more drastic reductions in rates of use in the 2010s: long-term solitary confinement. Across the United States, prisons that once isolated prisoners for decades at a time stand hauntingly empty. The solitary confinement reform movement provides an important lens for examining what happens when an entrenched punitive practice faces widespread and sustained criticism and reveals the multiple paradigms through which reform operates – through politics, litigation, or charismatic leadership.

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After Imprisonment
Type: Book
ISBN: 978-1-78769-270-1

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Book part
Publication date: 23 June 2020

Johnny D. Jones

Abstract

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Leadership of Historically Black Colleges and Universities
Type: Book
ISBN: 978-1-83982-204-9

Book part
Publication date: 27 September 2021

Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary and Tanjum Haque

The extant literature provides much-needed support to understand marketing accountability and how marketing actions are related to financial performance (FP). However, we have…

Abstract

The extant literature provides much-needed support to understand marketing accountability and how marketing actions are related to financial performance (FP). However, we have limited understanding of the relationships between marketing actions and firms' social performance (SP) and environmental performance (EP). Understanding these links is critical to enhancing sustainable FP, SP, and EP. Moreover, the literature provides limited understanding of the measures by which SP and EP may be operationalized, or the data necessary to reach a conclusion. This study bridges these gaps by extensively reviewing the extant literature to offer a set of measures and data sources to operationalize SP and EP, and empirically show their relationships with marketing actions. We find that greenhouse gas (GHG) emission, environmental disclosure score, waste reduction, energy consumption, and recycling are prominent measures of EP, and that social disclosure score, philanthropy or community spending, and diversity of gender and race are prominent measures of SP. The KLD, ASSET4, and Bloomberg are prominent sources of data that can be used to operationalize SP, to which CDP may be added for EP. We also show that marketing actions positively affect EP and SP. This study contributes to the extant literature on SP and EP by identifying measures and data sources and linking marketing actions to both performance types. It contributes to policy development by identifying the importance of EP and SP and how marketing actions can help achieve such performance.

Open Access
Book part
Publication date: 26 January 2023

Katarzyna Czernek-Marszałek, Patrycja Klimas, Patrycja Juszczyk and Dagmara Wójcik

Social relationships play an important role in organizational entrepreneurship. They are crucial to entrepreneurs’ decisions because, despite the bleeding-edge technological

Abstract

Social relationships play an important role in organizational entrepreneurship. They are crucial to entrepreneurs’ decisions because, despite the bleeding-edge technological advancements observed nowadays, entrepreneurs as human beings will always strive to be social. During the COVID-19 pandemic many companies moved activities into the virtual world and as a result offline Social relationships became rarer, but as it turns out, even more valuable, likewise, the inter-organizational cooperation enabling many companies to survive.

This chapter aims to develop knowledge about entrepreneurs’ SR and their links with inter-organizational cooperation. The results of an integrative systematic literature review show that the concept of Social relationships, although often investigated, lacks a clear definition, conceptualization, and operationalization. This chapter revealed a great diversity of definitions for Social relationships, including different scopes of meaning and levels of analysis. The authors identify 10 building blocks and nine sources of entrepreneurs’ Social relationships. The authors offer an original typology of Social relationships using 12 criteria. Interestingly, with regard to building blocks, besides those frequently considered such as trust, reciprocity and commitment, the authors also point to others more rarely and narrowly discussed, such as gratitude, satisfaction and affection. Similarly, the authors discuss the varied scope of sources, including workplace, family/friendship, past relationships, and ethnic or religious bonds. The findings of this study point to a variety of links between Social relationships and inter-organizational cooperation, including their positive and negative influences on one another. These links appear to be extremely dynamic, bi-directional and highly complex.

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Bleeding-Edge Entrepreneurship: Digitalization, Blockchains, Space, the Ocean, and Artificial Intelligence
Type: Book
ISBN: 978-1-80262-036-8

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Book part
Publication date: 1 January 2004

Artificial intelligence is a consortium of data-driven methodologies which includes artificial neural networks, genetic algorithms, fuzzy logic, probabilistic belief networks and…

Abstract

Artificial intelligence is a consortium of data-driven methodologies which includes artificial neural networks, genetic algorithms, fuzzy logic, probabilistic belief networks and machine learning as its components. We have witnessed a phenomenal impact of this data-driven consortium of methodologies in many areas of studies, the economic and financial fields being of no exception. In particular, this volume of collected works will give examples of its impact on the field of economics and finance. This volume is the result of the selection of high-quality papers presented at a special session entitled “Applications of Artificial Intelligence in Economics and Finance” at the “2003 International Conference on Artificial Intelligence” (IC-AI ’03) held at the Monte Carlo Resort, Las Vegas, NV, USA, June 23–26 2003. The special session, organised by Jane Binner, Graham Kendall and Shu-Heng Chen, was presented in order to draw attention to the tremendous diversity and richness of the applications of artificial intelligence to problems in Economics and Finance. This volume should appeal to economists interested in adopting an interdisciplinary approach to the study of economic problems, computer scientists who are looking for potential applications of artificial intelligence and practitioners who are looking for new perspectives on how to build models for everyday operations.

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Applications of Artificial Intelligence in Finance and Economics
Type: Book
ISBN: 978-1-84950-303-7

Book part
Publication date: 16 September 2014

Mian Wang and Yajing Feng

Special education in China has lagged behind regular education for many years, however, the past few decades, the government has made considerable efforts to develop and improve…

Abstract

Special education in China has lagged behind regular education for many years, however, the past few decades, the government has made considerable efforts to develop and improve the special education system. While the citizens of China have had a generic moral interest in disability since ancient times, the development of special education schools did not occur until American and European missionaries started schools for the visually and hearing impaired in the 19th century. The next major influence in the development of the special education system occurred with China’s Cultural Revolution in 1978. Interestingly, there is not any exclusive legislation on special education but in the 1980s, the government started Learning in Regular Classrooms (LRC), which is China’s version of inclusion. LRC has progressed rapidly the past two decades; however, the quality of instruction is low due to a lack of specialists, a shortage of personnel, inadequate funding, and limited technology as well as other barriers that are delineated in the chapter. The chapter emphasizes the government’s recent efforts in in-service teacher training, the preparation of preservice teachers, working with families, developing community rehabilitation training programs, and implementing evidence-based practices. Special education in China today is at a good place but it has quite a way from the ideal situation.

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Special Education International Perspectives: Practices Across the Globe
Type: Book
ISBN: 978-1-78441-096-4

Book part
Publication date: 10 June 2020

Jodi Streelasky

This qualitative case study provides a detailed description of the ways a Kindergarten/Grade 1 teacher in a Gulf Islands school, located on Canada’s west coast, integrated…

Abstract

This qualitative case study provides a detailed description of the ways a Kindergarten/Grade 1 teacher in a Gulf Islands school, located on Canada’s west coast, integrated place-based education in her practice with young learners. The teacher’s integration of place-based knowledge over a school year, and her incorporation of traditional knowledge linked to local Coast Salish ways of knowing, was in response to the British Columbia Ministry of Education’s mandate to include local Indigenous ways of knowing in all classrooms. This study also reveals the ways an Indigenous educator affiliated with the school district and local community members provided the teacher and students with deeper understandings of Salt Spring Island from a historical, place-based, and Indigenous knowledge perspective. Specifically, the Indigenous educator and community members shared their knowledge on the vegetation on the island and shared information about the animals that lived on or near the island. Throughout the study, the teacher drew on a “critical pedagogy of place,” which focuses on the ecological aspects of place and the tenets of critical pedagogy. This study documented the ways the teacher included local Indigenous knowledge in her practice in culturally relevant and appropriate ways – primarily through outdoor learning experiences. The children also shared their perspectives on these learning experiences. In this study, the place-based learning opportunities provided to the children enabled them to acquire rich insight on the history and ecology of their community and island.

Details

Rethinking Young People’s Lives Through Space and Place
Type: Book
ISBN: 978-1-78973-340-2

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