Search results

1 – 10 of 41
To view the access options for this content please click here
Book part
Publication date: 11 July 2014

Candida G. Brush

This chapter explores the concept of an entrepreneurship education ecosystem. The concept of ecosystem comes from the natural sciences, but is increasingly applied to…

Abstract

This chapter explores the concept of an entrepreneurship education ecosystem. The concept of ecosystem comes from the natural sciences, but is increasingly applied to regional development, or clusters, which focus on firm inter-organizational relationships. Building on the idea of the university is a key player in a local entrepreneurship ecosystem, this chapter provides a framework for examining a school’s role in this process. A typology is presented that articulates roles that schools may pursue in developing their own internal entrepreneurship education ecosystem.

Details

Innovative Pathways for University Entrepreneurship in the 21st Century
Type: Book
ISBN: 978-1-78350-497-8

Keywords

To view the access options for this content please click here
Article
Publication date: 1 June 2005

Venkataraman M. Iyer, K. Raghunandan and Dasaratha V. Rama

To examine if there are systematic gender‐based differences in the perceptions of accounting firm alumni about their experiences with accounting firms.

Abstract

Purpose

To examine if there are systematic gender‐based differences in the perceptions of accounting firm alumni about their experiences with accounting firms.

Design/methodology/approach

Alumni of Big 4 firms' offices in two large cities in the USA are surveyed. The analysis is based on responses from 110 alumni who had left the firm within the previous ten years.

Findings

Results indicate that women are less likely than men to believe that their former accounting firms developed their abilities to think and express themselves; helped them learn to manage others; and trained them for their present job. Further, women rated the training, personnel evaluation, and counseling programs at their former accounting firms lower than did men. Women were less likely to recommend their former firm to friends and acquaintances, and less likely to inform the former accounting firm about opportunities or pitfalls.

Research limitations/implications

Limitations associated with survey research such as non‐response bias must be taken into account.

Practical implications

The results suggest that more efforts are needed to bridge the gender gap in the public accounting profession.

Originality/value

This study is one of the few that have examined alumni's perceptions about their former firm.

Details

Managerial Auditing Journal, vol. 20 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Article
Publication date: 23 October 2009

E. Michael Bamber and Venkataraman Iyer

The purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and…

Abstract

Purpose

The purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and their job satisfaction.

Design/methodology/approach

Research hypotheses are developed based on prior research including research on social judgment theory. Structural equation modeling is used to analyze the data collected through a survey of auditors.

Findings

The results show that the tone at the top affects job autonomy and organizational‐professional conflict. Each of these variables directly or indirectly affects job satisfaction. This paper also provides evidence that the tone at the top filters down to at least the senior rank.

Research limitations/implications

Limitations include the usual caveats associated with the survey method. Notwithstanding these limitations, the results suggest that a tone at the top that emphasizes audit effectiveness may not only improve the quality of today's audits, but by improving job satisfaction have long‐term benefits for audit firms' culture.

Originality/value

This paper empirically measures “tone at the top” and it shows that a tone at the top emphasis on audit effectiveness is consistent with auditors' own professionalism and may not only improve the quality of today's audits, but by improving job satisfaction have long‐term benefits for audit firms' culture.

Details

International Journal of Accounting & Information Management, vol. 17 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

To view the access options for this content please click here
Book part
Publication date: 9 May 2012

Ambrose Jones, Cynthia P. Guthrie and Venkataraman M. Iyer

Using data collected from professionals in a large U.S. national public accounting firm, we explored gender differences in perceived levels of role stress and job outcomes…

Abstract

Using data collected from professionals in a large U.S. national public accounting firm, we explored gender differences in perceived levels of role stress and job outcomes as well as the effects of a healthy lifestyle as a coping mechanism for role stress, burnout, and related job outcomes. Our large sample size (1,681) and equal participation by women (49.7 percent) and men (50.3 percent) allowed us to analyze the causal relationships of these variables using a previously tested multi-disciplinary research model (Jones, Norman, & Wier, 2010). We found that women and men perceive similar levels of role stress as defined by role ambiguity and role overload, and that women perceive less role conflict. Men and women perceive similar levels of job satisfaction and job performance. Contrary to earlier studies, women do not report higher levels of turnover intentions. Results show that efforts of the public accounting firms over the past decade may be somewhat successful in reducing the levels of role stress and turnover intentions among women. Another plausible explanation could be that an expansionist theory of gender, work, and family (Barnett & Hyde, 2001) may now be responsible for improved well-being of females to the point where the genders have converged in their experience of role stress and job outcomes in public accounting.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

To view the access options for this content please click here
Article
Publication date: 1 January 2013

Venkataraman M. Iyer, E. Michael Bamber and Jeremy Griffin

The purpose of this paper is to examine the characteristics and qualifications of audit committee financial experts. Specifically, the paper examines if the majority of…

Abstract

Purpose

The purpose of this paper is to examine the characteristics and qualifications of audit committee financial experts. Specifically, the paper examines if the majority of the financial experts possess accounting or general management experience.

Design/methodology/approach

The authors collected the data through survey and use cross tabulation (univariate) and logistic regression to analyze the data.

Findings

The results show that accounting certification and audit committee experience are valued positively by the Board of Directors when designating an audit committee member as a financial expert. Prior experience as a CEO results in a lower probability of being designated as a financial expert.

Research limitations/implications

Non‐response bias may be a factor which should be considered. There are other factors such as stock exchange affiliation of the company that have not been included due to the anonymous nature of the survey.

Practical implications

It provides useful information and benchmark to the Board of Directors with respect to the characteristics of designated audit committee financial experts.

Originality/value

This is the first paper to examine the characteristics of audit committee financial experts through survey. The paper presents a richer array of factors compared to what is available in proxy statements. Audit committees, financial statement users, policy makers, and researchers will find the results interesting and useful.

Details

Managerial Auditing Journal, vol. 28 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Article
Publication date: 2 August 2013

Venkataraman Iyer and Ayalew Lulseged

The primary purpose of this study is to investigate the association between the family status and corporate social responsibility disclosure (sustainability reporting) of…

Abstract

Purpose

The primary purpose of this study is to investigate the association between the family status and corporate social responsibility disclosure (sustainability reporting) of large US companies.

Design/methodology/approach

The authors gathered data from GRI database as well as from Compustat. They use both univariate and multivariate statistical analyses.

Findings

The authors find that there is no statistically significant difference in the likelihood of sustainability reporting between family and non‐family firms of the S&P 500. They document important associations among the propensity to issue sustainability reports, the level of details of sustainability reports and certain firm‐specific and industry characteristic variables.

Research limitations/implications

This study is focused on S&P 500 firms and may not be generalizable to smaller firms. Differences among family firms such as stock ownership and management control may affect sustainability reporting and are important topics for future research.

Practical implications

Society should be aware of the motivations and incentives that govern sustainability reporting decisions by both family and non‐family firms. The authors show that both family and non‐family companies use voluntary disclosure in general and sustainability reporting in particular as a way of mitigating regulatory, political and litigation costs.

Originality/value

No prior study, to the authors' knowledge, has examined the association between sustainability reporting and the family status of firms. The authors include suggestions for future research in this area and hope that their study will provide motivation and guidance to researchers to study this topic further.

Details

Sustainability Accounting, Management and Policy Journal, vol. 4 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

To view the access options for this content please click here
Book part
Publication date: 9 October 2020

Yan Luo and Linying Zhou

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

To view the access options for this content please click here
Book part
Publication date: 9 May 2012

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

To view the access options for this content please click here
Article
Publication date: 23 October 2009

Judy Pate, Phillip Beaumont and Gwilym Pryce

This paper aims to investigate the relationship between organisational identification and identification with work group and profession for knowledge workers. The

Abstract

Purpose

This paper aims to investigate the relationship between organisational identification and identification with work group and profession for knowledge workers. The literature points to two competing standpoints, first, a compatible relationship between focal points of identity and second, a trade off relationship whereby an increase in one is at the expense of another.

Design/methodology/approach

Using the population of a large public UK sector organisation ordinary least squares regression was used to examine these relationships.

Findings

The findings established a strong relationship in which work group, organisational and professional identification were compatible.

Research limitations/implications

The findings indicate, at least in this context, that no inherent trade off or problem reconciling multiple identities was evident. Regrettably the authors do not have the capacity to comment on the weighting or the relative importance placed on each focus of identity; this is an area for future research.

Originality/value

This paper seeks to contribute to the discussions of is the relationship between organisational identification and allegiances with the workgroup or profession, which is underdeveloped in the literature.

To view the access options for this content please click here
Article
Publication date: 6 April 2020

Rubén Mancha and G. Shankaranarayanan

To compete in the current digital economy, organizations need a workforce capable of developing novel products/services using digital technologies to create value. The…

Abstract

Purpose

To compete in the current digital economy, organizations need a workforce capable of developing novel products/services using digital technologies to create value. The purpose of this study is to explore and understand the antecedents of digital innovativeness so that we can appropriately train the workforce.

Design/methodology/approach

The authors theorize a model linking four individual characteristics (entrepreneurial orientation, digital literacy, entrepreneurial self-efficacy and digital technology self-efficacy) to digital innovativeness. They frame four hypotheses and validate them using a survey.

Findings

This study reveals that two antecedents of individual digital innovativeness linked to personal beliefs of competency are correlated to an individual's digital innovativeness. It also challenges long-held assumptions in technology education and industry by revealing that two other factors typically associated with digital innovativeness – basic digital literacy and entrepreneurial orientation – do not relate to the individual's digital innovativeness.

Originality/value

We believe that the study is the first of its kind to examine the antecedents of digital innovativeness with an eye on the characteristics necessary to innovate with digital technologies to create value. By hiring employees exhibiting high levels of these characteristics, promoting a culture of experimentation and educating its workforce to gain confidence in its abilities to execute and deploy digital technologies, organizations can secure their strategic position in a business landscape driven by digital innovations.

Details

Information Technology & People, vol. 34 no. 1
Type: Research Article
ISSN: 0959-3845

Keywords

1 – 10 of 41