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1 – 10 of over 8000
Book part
Publication date: 4 December 2012

C. Bryan Cloyd, Brian C. Spilker and David A. Wood

Prior research provides evidence that, when searching for information to resolve client issues, tax professionals’ search processes are subject to confirmation bias. That is…

Abstract

Prior research provides evidence that, when searching for information to resolve client issues, tax professionals’ search processes are subject to confirmation bias. That is, their search tends to focus on information consistent with client preferences at the expense of attending to information that is contrary to client preferences. Although tax professionals are client advocates, such confirmation bias in information search is problematic because it may lead to systematic upward bias in assessments of the evidential support for client-preferred positions and to overly aggressive recommendations. In addition to their clients, tax staff professionals are also accountable to their supervisors. Therefore, this study investigates whether staff professionals’ confirmation bias in information search is influenced by their supervisor's initial belief concerning whether the client-preferred tax position can or cannot be supported. We predict that confirmation bias will be stronger when the supervisor's belief is consistent with client preference than when it is not. We report the results of an experiment in which 83 experienced tax professionals performed a simulated research task. We manipulated the client's preferred tax position and the supervisor's initial belief in a 2×2 between-subjects design. Our results generally support our hypotheses in a case in which the client recognized a loss. However, when the client recognized a gain, the results do not support our hypotheses. We also find that measures of confirmation bias are positively associated with subordinates’ assessments of the evidential support for the client-preferred position and that evidential support assessments are positively associated with the strength of recommendations for the client-preferred position.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78052-593-8

Keywords

Article
Publication date: 18 September 2019

Maria Zackariasson

The purpose of this paper is to examine if and how supervisors’ use of two kinds of potential scaffolding means – asking questions and giving instructions – could contribute to…

1491

Abstract

Purpose

The purpose of this paper is to examine if and how supervisors’ use of two kinds of potential scaffolding means – asking questions and giving instructions – could contribute to fulfilling the scaffolding intention of student independence, in the context of supervision of degree projects within higher education.

Design/methodology/approach

The paper is based on qualitative content analysis of two series of supervision meetings between a supervisor and a student in Swedish higher education, comprising a total of eight recorded sessions. The theoretical framework of the paper is centered on scaffolding and independent learning, and central concepts are contingency, fading, transfer of responsibility and student independence.

Findings

The analysis shows how the supervisors’ use of questions, and in some respect instructions, could contribute to fulfilling the scaffolding intention of student independence through enabling active participation of both student and supervisor and that the supervision was based on contingency. The analysis further shows that the supervisors tended to become more directive as the work came along, especially when students appeared to be running out of time. The supervision processes did thus not appear to be characterized by fading and transfer of responsibility.

Originality/value

This paper contributes to the research field of higher education through discussing student independence as a potential scaffolding intention within supervision of degree projects, based on recorded supervision meetings. Supervision of degree projects is a highly relevant context for discussing scaffolding, since it combines increased student independence with close interaction between student and supervisor for an extended period.

Details

Journal of Applied Research in Higher Education, vol. 12 no. 3
Type: Research Article
ISSN: 2050-7003

Keywords

Abstract

Details

The Creative PhD: Challenges, Opportunities, Reflection
Type: Book
ISBN: 978-1-83982-790-7

Abstract

Details

Supervising Doctoral Candidates
Type: Book
ISBN: 978-1-83797-051-3

Article
Publication date: 1 June 1991

James L. Noel and Robert F. Dennehy

Learners in management education courses feel frustrated aboutimplementing the new learning from their courses and often express thethought that their boss should have been there…

Abstract

Learners in management education courses feel frustrated about implementing the new learning from their courses and often express the thought that their boss should have been there. The management style and climate set by the learner′s supervisor can be a powerful deterrent. To address this issue, it is recommended that the Human Resource Development professional should develop a partnership with the learner′s supervisor. A seven‐step process is outlined which leads to a strong partnership with the learner′s supervisor and increases the transfer of learning from the classroom to the workplace.

Details

Journal of European Industrial Training, vol. 15 no. 6
Type: Research Article
ISSN: 0309-0590

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Article
Publication date: 2 October 2007

Ortrun Zuber‐Skerritt and Margaret Fletcher

The paper seeks to identify the quality characteristics of critical action research and action research theses compared to traditional research thesis writing.

6128

Abstract

Purpose

The paper seeks to identify the quality characteristics of critical action research and action research theses compared to traditional research thesis writing.

Design/methodology/approach

Drawing on the literature and the authors' experience with supervising and examining action research theses, the paper identifies key problem areas in the literature and suggests effective strategies for meeting these challenges and avoiding pitfalls through reflective practice and questioning insight. The paper includes sets of crucial questions for higher degree students to address.

Findings

The paper presents definitions of and checklists for quality action research, a quality thesis, and a quality action research thesis. It also presents two conceptual models that illustrate the differences between the “research” and thesis “writing” activities and processes in general, and the collaborative core action research in the fieldwork and the critical action research thesis that needs to be the candidate's independent contribution to knowledge in theory and practice.

Originality/value

The definitions, checklists and conceptual models will be useful to postgraduates, supervisors and examiners of action research theses, because they clarify for them the similarities and differences between a traditional thesis in the social sciences and a thesis by action research.

Details

Quality Assurance in Education, vol. 15 no. 4
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 15 January 2019

Niamh M. Brennan

A doctoral dissertation is a challenging undertaking requiring determination, persistence and resilience over a long time: four to six years’ study or more. These PhD “rules of…

13266

Abstract

Purpose

A doctoral dissertation is a challenging undertaking requiring determination, persistence and resilience over a long time: four to six years’ study or more. These PhD “rules of the game” are intended to help students successfully navigate this challenge.

Design/methodology/approach

The author has assembled 100 PhD rules of the game from the author’s work over many years with masters and doctoral students. Each rule is accompanied by some further short guidance. Additional citations are included directing readers to resources embellishing the 100 PhD rules of the game.

Findings

The paper documents 100 PhD rules of the game.

Research limitations/implications

There are many other PhD rules of the game not included in the author’s list of 100 PhD rules of the game.

Originality/value

This paper is a one-stop-shop brief introduction to the author’s 100 PhD rules of the game.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 February 2019

David E. Alexander and Ian R. Davis

The purpose of this paper is to review the issues and challenges associated with examining PhD theses in the modern, rapidly changing academic world. The PhD degree has been…

Abstract

Purpose

The purpose of this paper is to review the issues and challenges associated with examining PhD theses in the modern, rapidly changing academic world. The PhD degree has been described as the “pinnacle of academic qualifications”, but it is under threat in terms of the quality of supervision and the outcome of examinations. By bringing the issues into the open and discussing them, more can be done to safeguard the health of the modern doctorate.

Design/methodology/approach

This paper reviews the mainstream academic literature on doctoral degrees from the point of view of the origin and development of the contemporary PhD. Then it offers some reflections on supervision, examination, standards of judgement, benchmarking of results and different routes to the doctorate. The pressures upon the modern university are related to issues encountered in examining doctoral theses.

Findings

In modern neo-liberal environments, the PhD degree is under pressure in terms of its quality and rigour. This paper offers a simple conceptual model of the challenges involved in ensuring the quality of PhD examinations and their outcomes. Priorities for the various stakeholders are suggested to ensure that PhD research continues to set the “gold standard” for excellence.

Practical implications

Recognising and confronting the problems with the modern PhD and how it is examined will help guarantee the quality of the degree. A more open debate on the pressures under which supervision and examinations are conducted will help establish rules or guidelines for conduct.

Originality/value

There are remarkably few evaluations of the PhD examination process, which in recent years has become increasingly problematic. The authors adopt a comprehensive approach to the issues and relate them to the societal context in which universities are developing.

Details

Quality Assurance in Education, vol. 27 no. 1
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 1 April 2000

Agnes Lau and Mary Pang

This study investigates the significance of developing career goals and adopting appropriate career strategies during the first two years of employment after graduation. Data were…

2972

Abstract

This study investigates the significance of developing career goals and adopting appropriate career strategies during the first two years of employment after graduation. Data were collected from a sample of 300 graduate employees in Hong Kong during a time when job competition has been increasingly tough. Results indicate that respondents tend to use strategies such as “enhancing promotability” (performing effectively, acquiring skills, building networks) and “improving image with superiors” (conforming to expectations, highlighting accomplishments) more frequently than “establishing external contacts” (joining professional bodies and trade associations) during early career. The relationships of career goals and strategies to satisfaction with salary and hierarchical progression are also examined. Factors such as “developing career goals and plans” and “improving image with superiors” are positively and significantly related to satisfaction with progression. Practical implications of the study findings on individuals and organizations are discussed.

Details

Education + Training, vol. 42 no. 3
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 14 June 2019

Penelope Williams

Flexible work arrangements (FWAs) are routinely offered in organizational policy, yet employee access to FWAs is highly dependent upon support from their immediate supervisor

2699

Abstract

Purpose

Flexible work arrangements (FWAs) are routinely offered in organizational policy, yet employee access to FWAs is highly dependent upon support from their immediate supervisor. There is little empirical research that specifically investigates the role of the human resource function (HR) in supporting managers to implement FWA policy. Through the lens of HR systems theory, the purpose of this paper is to examine how HR supports managers to implement FWAs.

Design/methodology/approach

Using a case study in the Australian Insurance industry, this paper analyzes corporate documents and interviews with 47 managers, supervisors and HR staff across four diverse business units.

Findings

This study identifies supervisors’ perceived ability to implement FWAs as a potential barrier to utilization. Five mechanisms of HR support to overcome perceived barriers are identified in the data. An HR system that enables managers to support FWAs requires alignment of HR policies; the provision of supportive technology; an HR structure that facilitates proactive advice and support; HR business partners with influence; and managerial training on FWAs.

Practical implications

This paper provides HR practitioners with insights into the mechanisms that can support managers to implement FWAs or other devolved HR policies.

Originality/value

Applying HR systems theory, this case study utilizes the perspectives of senior managers, supervisors and HR staff to explain how the HR function supports or constrains managers in the effective implementation of FWAs.

Details

Employee Relations: The International Journal, vol. 41 no. 5
Type: Research Article
ISSN: 0142-5455

Keywords

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