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1 – 10 of over 1000
Article
Publication date: 16 February 2023

Arpita Ghosh and Nisigandha Bhuyan

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…

Abstract

Purpose

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

Design/methodology/approach

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

Findings

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Research limitations/implications

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

Originality/value

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 26 March 2024

Raul Szekely, Syrgena Mazreku, Anita Bignell, Camilla Fadel, Hannah Iannelli, Marta Ortega Vega, Owen P. O'Sullivan, Claire Tiley and Chris Attoe

Many health-care professionals leave clinical practice temporarily or permanently. Interventions designed to facilitate the return of health-care professionals fail to consider…

Abstract

Purpose

Many health-care professionals leave clinical practice temporarily or permanently. Interventions designed to facilitate the return of health-care professionals fail to consider returners’ psychosocial needs despite their importance for patient care. This study aims to evaluate the efficacy of a psychoeducational intervention in improving personal skills and well-being among UK-based health-care professionals returning to clinical practice.

Design/methodology/approach

In total, 20 health-care professionals took part in the one-day intervention and completed measures of demographics, self-efficacy, positive attitudes towards work and perceived job resources before and after the intervention. A baseline comparison group of 18 health-care professionals was also recruited.

Findings

Significant associations were detected between return-to-work stage and study group. Following the intervention, participants reported improvements in self-efficacy and, generally, perceived more job resources, whereas positive attitudes towards work decreased. While none of these changes were significant, the intervention was deemed acceptable by participants. This study provides modest but promising evidence for the role of psychoeducation as a tool in supporting the psychosocial needs of returning health-care professionals.

Research limitations/implications

Additional research is needed to clarify the reliability of intervention effects, its effectiveness compared to alternative interventions, and the impact across different subgroups of returning health-care professionals.

Practical implications

Return-to-practice interventions should address the psychosocial needs of health-care professionals in terms of their personal skills and well-being. Psychoeducation can increase self-efficacy and perceptions of job resources among returning health-care professionals.

Originality/value

This study sheds light on a relatively understudied, but fundamental area – the psychosocial challenges of health-care professionals returning to clinical practice – and further justifies the need for tailored interventions.

Details

The Journal of Mental Health Training, Education and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-6228

Keywords

Article
Publication date: 23 January 2024

David James Schmidtke, Mai Nguyen and Sharyn Rundle-Thiele

This paper aims to provide an overview of a social marketing intervention that aimed to increase physical activity (aligned to UN SDG 3) among adolescents in Bali, Indonesia.

Abstract

Purpose

This paper aims to provide an overview of a social marketing intervention that aimed to increase physical activity (aligned to UN SDG 3) among adolescents in Bali, Indonesia.

Design/methodology/approach

Three sequential phases were followed to deliver the social marketing intervention. Phrase 1 (formative research) gained insights that guided a subsequent social marketing intervention. Phase 2 (pilot intervention) gathered preliminary results, to support the development of the final intervention. Phase 3 (intervention) evaluated the effectiveness of the two-month social marketing intervention.

Findings

The results from the intervention tested in this paper identified significant behaviour change in physical activity, demonstrating the effectiveness of the intervention. Furthermore, the paper identifies which intervention inputs contribute to behaviour change and which do not.

Research limitations/implications

This paper describes the outcomes from an eight-week pilot programme that aimed to increase rates of physical activity for Indonesian adolescents and provides early evidence of impact.

Practical implications

This study found that providing adolescents with the opportunity to play team sports increases physical activity behaviour.

Originality/value

There is a lot of ground that needs to be made in terms of designing programs capable of achieving impact in the Global South. The approach reported in this paper can serve as a best-practice model for researchers wanting to drive lasting behaviour change to overcome known inequities in the Global South.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 10 November 2023

Cheryl K. Stenmark

Sensory processing sensitivity (SPS) is a trait that affects people's thinking and behavior. People who are higher in SPS are more sensitive to internal and environmental stimuli…

Abstract

Purpose

Sensory processing sensitivity (SPS) is a trait that affects people's thinking and behavior. People who are higher in SPS are more sensitive to internal and environmental stimuli. The present study examined the effects of transformational and transactional leadership behaviors on follower ethical cognition and perception and the role that follower SPS plays in that process.

Design/methodology/approach

Participants read vignettes in which their leader was described as transformational or transactional. Participants then qualitatively answered a series of four emails asking questions about an ethical problem. Then they completed measures of ethical perceptions and SPS. Qualitative data were content coded to evaluate ethical cognition.

Findings

Results indicated that people higher in SPS had lower ethical perceptions than people lower in SPS when their leader was transactional. However, when their leader was transformational, people higher in SPS had higher ethical perceptions than people lower in SPS. Results suggest that a match between a follower's SPS and a leader's behaviors can influence followers' ethical perceptions. Findings suggest that organizational leader and management development interventions should encourage leaders to use transformational behaviors to improve followers' ethical perceptions.

Originality/value

Previous research has examined the effects of transformational and transactional leadership on many outcomes for followers, including ethical attitudes and behaviors. The present study contributes to this literature by examining the effects of transformational and transactional leadership behaviors on ethical cognition and perceptions.

Details

Journal of Management Development, vol. 43 no. 1
Type: Research Article
ISSN: 0262-1711

Keywords

Open Access
Article
Publication date: 13 February 2024

Andrew Cram, Stephanie Wilson, Matthew Taylor and Craig Mellare

This paper aims to identify and evaluate resolutions to key learning and teaching challenges in very large courses that involve practical mathematics, such as foundational finance.

Abstract

Purpose

This paper aims to identify and evaluate resolutions to key learning and teaching challenges in very large courses that involve practical mathematics, such as foundational finance.

Design/methodology/approach

A design-based research approach is used across three semesters to iteratively identify practical problems within the course and then develop and evaluate resolutions to these problems. Data are collected from both students and teachers and analysed using a mixed-method approach.

Findings

The results indicate that key learning and teaching challenges in large foundational finance courses can be mitigated through appropriate consistency of learning materials; check-your-understanding interactive online content targeting foundational concepts in the early weeks; connection points between students and the coordinator to increase teacher presence; a sustained focus on supporting student achievement within assessments; and signposting relevance of content for the broader program and professional settings. Multiple design iterations using a co-design approach were beneficial to incrementally improve the course and consider multiple perspectives within the design process.

Practical implications

This paper develops a set of design principles to provide guidance to other practitioners who seek to improve their own courses.

Originality/value

The use of design-based research and mixed-method approaches that consider both student and teacher perspectives to examine the design of very large, foundational finance courses is novel.

Details

Journal of Work-Applied Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2205-2062

Keywords

Article
Publication date: 12 February 2024

Nirupika Liyanapathirana and Mary Low

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level…

Abstract

Purpose

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Design/methodology/approach

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

Findings

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

Originality/value

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 6 March 2024

Radiah Othman and Rashid Ameer

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…

Abstract

Purpose

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

Design/methodology/approach

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

Findings

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

Practical implications

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

Originality/value

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 3 April 2023

Lisa Bosman, Taofeek Oladepo and Ida Ngambeki

Upon graduating from university, many engineers will work in new product development and/or technology adoption for continuous improvement and production optimization. These jobs…

1120

Abstract

Purpose

Upon graduating from university, many engineers will work in new product development and/or technology adoption for continuous improvement and production optimization. These jobs require employees to be cognizant of ethical practices and implications for design. However, little engineering coursework, outside the traditional ABET (Accreditation Board for Engineering and Technology) required Engineering Ethics course, accounts for the role of ethics within this process. Because of this, engineering students have few learning opportunities to practice and reflect on ethical decision-making.

Design/methodology/approach

This paper highlights one approach to integrating ethics into an engineering course (outside of engineering ethics). Specifically, the study is implemented within a five-week module with a focus on big data ethics, as part of a Supply Chain Management Technology course (required for Industrial Engineering Technology majors), using metacognition as the core assessment.

Findings

Four main themes were identified through the qualitative data analysis of the metacognitive reflections: (1) overreliance on content knowledge, (2) time management skills, (3) career connections and (4) knowledge extensions.

Originality/value

Three notable points emerged which contribute to the literature. First, this study showcased one example of how an ethics module can be integrated into an engineering course (other than Engineering Ethics). Second, this study demonstrated how metacognitive reflections can be used to reinforce student self-awareness of the learning process and connections to big data ethics in the workplace. Finally, this study exhibited how metacognitive reflection assignments can be deployed as a teaching and learning assessment tool, providing an opportunity for the instructor to make immediate changes as needed.

Details

Journal of Research in Innovative Teaching & Learning, vol. 17 no. 1
Type: Research Article
ISSN: 2397-7604

Keywords

Book part
Publication date: 13 February 2024

Kevin D. Hochard

The overall aim of this chapter is to focus on the process of, and issues warranting consideration for, the evaluation of educational interventions. In particular, to outline some…

Abstract

The overall aim of this chapter is to focus on the process of, and issues warranting consideration for, the evaluation of educational interventions. In particular, to outline some key considerations for educators to follow when assessing the evidence-base for interventions they might be considering for use in their practice. Also, important considerations for those wishing to evaluate the effectiveness of an intervention they have initiated, as well as a useful checklist which summarises this all. Recognising that some readers of this chapter might be practitioners rather than researchers, it has been written with the practitioner in mind in, hopefully, a simple and practical way. There are, however, further opportunities for additional reading and resources signposted throughout for those who wish to read up on any of these areas more. In addition to those cited throughout and referenced in the Reference List at the end. There is also a section that provides the author’s Additional Recommended Readings and Resources to follow-up on. Readers might also want to refer to Chapter 3 in this book which discusses Single versus Multiple PPI approaches.

Details

Positive Education at All Levels: Learning to Flourish
Type: Book
ISBN: 978-1-83753-156-1

Keywords

Article
Publication date: 28 November 2023

Nancy Duxbury, Fiona Eva Bakas and Cláudia Pato Carvalho

Culture is increasingly recognized as a key component of local development, but this attention is largely focused on large cities. This paper aims to focus on the ways in which…

Abstract

Purpose

Culture is increasingly recognized as a key component of local development, but this attention is largely focused on large cities. This paper aims to focus on the ways in which the innovative, participatory action-research (PAR) methods of IdeaLabs and community intervention workshops are used by two projects with solidarity economy enterprise (SEE) participants to activate place-based cultural resources for local development in small communities.

Design/methodology/approach

An in-depth reflexive analysis undertaken by researchers involved in the two projects, taking a feminist ethics of care perspective, demonstrates the ways in which these two PAR methods promote local development with the goal of fighting against the economic, social and cultural degradation of small cities and rural areas.

Findings

The PAR methods used by the two projects examined stimulate place-based local development initiatives through collaboration and knowledge co-production among participants and researchers. The projects go beyond an instrumental view of the use of culture and the arts for local development to innovate and demonstrate new methodologies for more participatory approaches.

Originality/value

This paper addresses a gap in social economy literature, presenting methods that can be used in PAR projects to catalyse the use of culture as a local development tool by local SEEs.

Details

Social Enterprise Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

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