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Article
Publication date: 15 May 2020

Collins Sankay Oboh, Solabomi Omobola Ajibolade and Olatunde Julius Otusanya

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional

Abstract

Purpose

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria.

Design/methodology/approach

The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques.

Findings

The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria.

Practical implications

The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants.

Originality/value

The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 2
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 4 February 2019

Collins Sankay Oboh

The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and…

Abstract

Purpose

The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals.

Design/methodology/approach

A structured questionnaire containing four vignettes of ethical dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using Pearson correlation matrix, independent sample t-test, one-way analyses of variance and multiple regression estimation techniques.

Findings

The findings of the paper suggest that age, economic status, upbringing, moral idealism and relativism, magnitude of consequence and social consensus are significant determinants of the EDM process of accounting professionals.

Practical implications

The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria.

Originality/value

The paper provides support for Kohlberg’s cognitive reasoning and moral development theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics course in the undergraduate accounting programs in Nigeria.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 1 April 2003

Paul D. Blakeman

Interviews and observation of NHS state‐registered chiropody (podiatry) has been used to study the effects of NHS reforms on professional identity, which inevitably…

Abstract

Interviews and observation of NHS state‐registered chiropody (podiatry) has been used to study the effects of NHS reforms on professional identity, which inevitably yielded information on management processes. This paper adapts and expands Hood's interpretation of Douglas's grid/group cultural theory model. Here it is expanded into a three‐dimensional model to reflect on local managers attitude to regulation; strength of allegiance to different stakeholder groups; and to the level of monitoring and accountability. This expanded model can be used in management evaluation by categorising attitudes in high‐order hierarchist, entrepreneurialist, covert fatalist or pseudo‐egalitarianist management trends. A manager drawn from a profession who identifies with the core professional ethos resents increased measures of monitoring and accountability retreating to the regulatory frameworks, pointing to inconsistencies between those of the organisation and the profession. Other profession based managers less inclined to worry about regulatory frameworks were more prepared to monitor staff often presenting a pseudo‐egalitarian environment where talk of “empowering” left staff feeling less empowered.

Details

International Journal of Public Sector Management, vol. 16 no. 2
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 1 January 2021

Nazli Anum Mohd Ghazali

The purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners.

Abstract

Purpose

The purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners.

Design/methodology/approach

A questionnaire survey was carried out to elicit opinions from accounting practitioners on corporate ethical values and ethical judgements. Regression analysis was performed on 201 completed and useable questionnaires.

Findings

The regression analysis shows that corporate ethical value is a significant factor determining ethical judgements. Age is also a significant factor, with older accounting practitioners being stricter in their ethical stance. To a lesser extent, gender is also significant, with females exhibiting higher ethical judgements than males.

Research limitations/implications

The regression model reports an adjusted R-squared of 19.2%, which suggests further work in this area is necessary to identify other determinants for (un)ethical judgements. A qualitative approach such as interviewing corporate players may shed light on other possible factors.

Practical implications

The findings suggest that regulatory efforts have contributed towards a more ethically imbued corporate environment. The Malaysian Code on Corporate Governance (2012), which recommends corporations to have formalized ethical standards and women on corporate boards, appears to have positive influence on creating a more ethical working climate. In addition, the enactment of the Minimum Retirement Age Act (2012) also proves relevant in further promoting ethical judgements.

Originality/value

The study highlights the applicability of the theory of moral development to an Asian developing country, and that gender, age and corporate ethical values are complementary in influencing ethical judgements of accounting practitioners in Malaysia.

Details

International Journal of Social Economics, vol. 48 no. 3
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 January 1983

R.G.B. Fyffe

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of

Abstract

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.

Details

International Journal of Sociology and Social Policy, vol. 3 no. 1/2
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 January 1979

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the…

Abstract

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

Details

Managerial Law, vol. 22 no. 1
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 6 July 2010

Kate Walsh and Judith R. Gordon

The purpose of this paper is to apply concepts from organizational and social identity theories to theoretically consider different ways that professional service…

Abstract

Purpose

The purpose of this paper is to apply concepts from organizational and social identity theories to theoretically consider different ways that professional service providers conceptualize their roles and deliver their knowledge.

Design/methodology/approach

The paper is a conceptual discussion to advance the understanding of professional service delivery, within the realm of service‐quality research.

Findings

The field has yet to provide a clear understanding of what professional service delivery actually looks like. The paper offers propositions examining the process by which professionals identify with membership in their profession and firms that in turn, influence their expert‐based self‐concepts, the images they form of their clients as recipients of their knowledge, and ways they create the service exchange. The paper also considers the impact of professional and organizational identification on the types of clientele professionals may develop.

Research limitations/implications

The paper adds depth to the understanding of the complex process of expert‐based service delivery. The ideas presented in this paper have implications for research in service‐quality, specifically in understanding how and why professionals approach their client‐interactions.

Practical implications

The ideas presented in this paper would be useful to professional service firms interested in understanding the role their firm's identity plays in ways its professionals conduct their work and the types of clientele they wish to attract.

Originality/value

The paper contributes to the service quality literature through conceptualizing professional service delivery. It represents a step in acknowledging the role of professional delivery in influencing service outcomes and in developing the theoretical rationale as to why different approaches exist.

Details

International Journal of Quality and Service Sciences, vol. 2 no. 2
Type: Research Article
ISSN: 1756-669X

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Article
Publication date: 5 October 2015

Renuka Hodigere and Diana Bilimoria

The purpose of this study is to examine the importance of human capital and professional networks for women’s and men’s appointment to the boards of directors of public…

Abstract

Purpose

The purpose of this study is to examine the importance of human capital and professional networks for women’s and men’s appointment to the boards of directors of public companies. The study provides an in-depth analysis of how human capital and professional networks contribute to women’s as compared with men’s odds of corporate board membership.

Design/methodology/approach

The study analyzes the human capital and professional networks of 494 male and female corporate outside (non-executive) directors appointed between 2005 and 2010 to the boards of US public companies listed in the Standard & Poor’s 500 index. Human capital was measured as director age, education and professional experience (function and role). Professional network variables measured included composition of professional network, network centrality, constraint and cohesion.

Findings

The study’s findings reveal that the characteristics that impact the appointment of women as outside directors to public company boards differ from those of men. Relative to men, certain professions such as government relations and education improve the odds of appointment of women to corporate boards, while age lowers women’s odds. The number of network ties and the degree of network cohesion were also significant in predicting the likelihood of female board appointment to public corporations relative to men’s odds. The final model was able to predict female board membership correctly only in 28 per cent of the cases, while male board membership was predicted in 89 per cent of the cases, suggesting that factors other than human capital and professional networks (e.g. their gender) impact women’s appointment to corporate boards.

Originality/value

To the authors ' knowledge, this study is the first to comprehensively examine the professional network components of female and male directors along with their human capital in the analysis of their prospects for board appointment. The conceptualization of professional networks as well the depth of quantitative analysis of the network components of the study advance the extant literature on the composition of corporate boards.

Details

Gender in Management: An International Journal, vol. 30 no. 7
Type: Research Article
ISSN: 1754-2413

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Article
Publication date: 1 April 2014

Susanne Pernicka and Astrid Reichel

The purpose of this paper is to clarify the relationship of highly skilled work and (collective) power. It develops an institutional logics perspective and argues that…

Abstract

Purpose

The purpose of this paper is to clarify the relationship of highly skilled work and (collective) power. It develops an institutional logics perspective and argues that highly skilled workers’ propensity to join trade unions varies by institutional order.

Design/methodology/approach

Data from two occupational fields in Austria, university professors and management consultants, representing two different institutional orders were collected via questionnaires. Stepwise logistic regression analysis was employed to test the hypotheses.

Findings

The results show that over and above organisational level variables, individual's background and employee power variables institutional logics significantly add to explaining trade union membership of highly skilled workers. Prevalence of a professional logic in a field makes collective action more likely than market logic.

Originality/value

Highly skilled workers are overall described as identifying themselves more with the goals of their employer or client and with their professional peers than with other corporate employees or organised labour. They are thus expected to develop consent rather than conflict orientation vis-á-vis their employers and clients. This paper supports a differentiated view and shows that within highly skilled work there are groups engaging in collective action. By developing an institutional logics perspective it provides a useful approach to explain heterogeneity within the world of highly skilled work.

Details

Employee Relations, vol. 36 no. 3
Type: Research Article
ISSN: 0142-5455

Keywords

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