Search results

1 – 8 of 8

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

Abstract

Details

The Study and Practice of Global Leadership
Type: Book
ISBN: 978-1-83867-617-9

Book part
Publication date: 15 November 2018

Jill Weigt

The Personal Responsibility Work Opportunity and Reconciliation Act of 1996, better known as Welfare Reform, implemented, in addition to many other features, a 60-month lifetime…

Abstract

The Personal Responsibility Work Opportunity and Reconciliation Act of 1996, better known as Welfare Reform, implemented, in addition to many other features, a 60-month lifetime limit for welfare receipt. Research to date primarily documents individual-level barriers, characteristics, and outcomes of those who time out. Very little scholarly work considers experiences of mothering or carework after timing out. In this chapter, I ask, what kinds of carework strategies are used by women who have met their lifetime limits to welfare? What do the ways mothers talk about these strategies tell us about the discursive forces they are resisting and/or engaging? Using in-depth interviews at two points in time with women who have timed out of welfare (n = 32 and 23), this analysis shows how mothers’ strategies and the ways they discuss them reveal covert material and symbolic resistance to key discourses – negative assumptions about welfare mothers and a culture of work enforcement – and the conditions shaping their lives (Hollander & Einwohner, 2004). Mothers use carework strategies very similar to those identified in many other studies (e.g., London, Scott, Edin, & Hunter, 2004; Morgen, Acker, & Weigt, 2010; Scott, Edin, London, & Mazelis, 2001), but they provide us with an understanding of carework in a new context. The three groups of strategies explored here – structuring employment and non-employment, protecting children, and securing resources – reveal raced, classed, and gendered labor in which women engage to care for children in circumstances marked by limited employment opportunities and limited state support. The policy implications of mothers’ strategies are also discussed.

Details

Marginalized Mothers, Mothering from the Margins
Type: Book
ISBN: 978-1-78756-400-8

Keywords

Book part
Publication date: 3 May 2018

Tara J. Shawver and Todd A. Shawver

Unethical business decisions and accounting fraud have occurred as a result of lapses in ethical sensitivity and judgment. The Association for Certified Fraud Examiners (ACFE…

Abstract

Unethical business decisions and accounting fraud have occurred as a result of lapses in ethical sensitivity and judgment. The Association for Certified Fraud Examiners (ACFE) estimates that a typical organization loses 5% of its total yearly revenues to fraud; globally this translates into losses of over three trillion dollars each year (ACFE, 2016). Regulations such as the Dodd-Frank Whistleblower Program and the Sarbanes-Oxley Act encourage reporting wrongdoing to mitigate fraud losses. Although there are many studies that explore the characteristics of whistleblowers, there are few studies that have examined the impact of an individual’s level of moral reasoning on whistleblowing intentions for financial statement fraud. This study offers several contributions over prior research by exploring the impact of two measures of moral reasoning (P-score and the N2-score) on decisions to whistleblow to either internal or external reporting outlets. This study finds that an individual’s level of moral reasoning impacts whistleblowing intentions to internal management, but an individual’s level of moral reasoning does not impact decisions to whistleblow externally. The practical implications of these findings are discussed.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78754-973-9

Keywords

Book part
Publication date: 27 October 2016

Tara J. Shawver and Lynn H. Clements

Prior research suggests that evaluating employee reactions can help understand the human costs of unethical behavior. However, there is limited research exploring emotional…

Abstract

Prior research suggests that evaluating employee reactions can help understand the human costs of unethical behavior. However, there is limited research exploring emotional reactions to unethical behavior and no studies that explore emotional reactions when financial statement fraud occurs. In an attempt to fill a gap in the literature, the purpose of this study is to explore whether practicing accountants feel certain negative emotions when asked by a member of management to manipulate earnings. We find that practicing accountants feel emotions of anger, disappointment, and regret when asked by a member of management to complete an action that results in financial statement fraud. The implications of these findings are discussed.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Book part
Publication date: 19 July 2022

C. C. Wolhuter and L. Jacobs

The aim of this chapter is to investigate the potential of the disruption brought about by the COVID-19 pandemic to break the stagnation in the field of comparative and

Abstract

The aim of this chapter is to investigate the potential of the disruption brought about by the COVID-19 pandemic to break the stagnation in the field of comparative and international education, detected on many fronts of the field by various scholars in the field. The chapter commences with a survey of the historical evolution of the field of comparative and international education, showing how the field has historically come to be defined by contextually induced discourse. At the same time, the historically trodden furrows have resulted in the field becoming trapped by historical forces, resulting in some stagnation in the field. It is argued that impediments to progress in the field of comparative and international education are the severance from practice, the “black box” syndrome of paying more attention to the societal context than to education, the tenacious attachment to the nation-state as the sole geographic level of analysis, the lack of an autochthonous theory, persistent Northern hegemony, and the regression of space and infrastructure at universities. Thereafter, the outbreak of the COVID-19 pandemic and the impact thereof on education are discussed. In conclusion, the potential of the disruption brought about by the pandemic for the revisitation of comparative and international education is assessed.

Details

Annual Review of Comparative and International Education 2021
Type: Book
ISBN: 978-1-80382-618-9

Keywords

Content available
Book part
Publication date: 24 August 2022

Elizabeth Brooke

Abstract

Details

Creative Ageing and the Arts of Care: Reframing Active Ageing
Type: Book
ISBN: 978-1-83867-435-9

Abstract

Details

Positive Psychology for Healthcare Professionals: A Toolkit for Improving Wellbeing
Type: Book
ISBN: 978-1-80455-957-4

Access

Year

Content type

Book part (8)
1 – 8 of 8