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Article
Publication date: 18 June 2024

Kerry Wilson

In response to instrumental cultural policy agendas in the United Kingdom, the paper explores the practice of collaborative cultural work in the criminal justice system through…

Abstract

Purpose

In response to instrumental cultural policy agendas in the United Kingdom, the paper explores the practice of collaborative cultural work in the criminal justice system through the lens of professional ethics in prison libraries. It seeks to balance narratives on the value of arts and culture in cross-government policy agendas with a nuanced consideration of the realities of such work in non-conventional organisational settings.

Design/methodology/approach

“Instrumental Values: Professional ethics in collaborative cultural work” was a two-year empirical study (2017–2019), including ethnographic fieldwork in three case study sites representing prison library services in England. Following a “communities of practice” conceptual framework, research methods included participant observation of day-to-day cultural work and specific events; successive research interviews with library and prison service staff and volunteers; and interviews with key collaborating organisations from extended professional networks.

Findings

Data from three prison library case studies show consistent ethical implications relating to the extent of collaborative complexity in the field and its impact on participants’ emotional resilience; navigation of the prison regime by cultural workers; consequences for emotional labour and care in the field; and the re-negotiation of ethical boundaries and practices.

Originality/value

The research makes an original contribution to debates on the instrumental value of arts and culture via its intimate focus on prison libraries as microcosms of situated, truly integrated cultural work, both from a physical, organisational perspective and in their representation of a cross-policy function for arts and culture.

Details

Library Management, vol. 45 no. 6/7
Type: Research Article
ISSN: 0143-5124

Keywords

Book part
Publication date: 26 April 2024

Lenwood Gibson

The number of students from culturally and linguistically diverse (CLD) backgrounds continue to increase in classrooms across the United States. These students have complex needs…

Abstract

The number of students from culturally and linguistically diverse (CLD) backgrounds continue to increase in classrooms across the United States. These students have complex needs as they experience more barriers to success when compared to their peers. These barriers are further compounded when CLD students are also identified as having disabilities. To address the barriers and meet the needs of CLD students with disabilities, teaching professionals should move away from the traditional American educational values of individual freedom and self-reliance, equal opportunity and competition, and material wealth and hard work. Conversely, schools and teaching professionals should incorporate the modern values of social justice, diversity, equity, inclusion, accessibility, and belonging when working with students from CLD backgrounds who have disabilities. This chapter presents these values and provides recommendations for teaching professionals and schools.

Book part
Publication date: 30 May 2024

Donald L. Ariail, Katherine Taken Smith, L. Murphy Smith, Renier Steyn and Amine Khayati

Professional and corporate codes of ethics (Codes) are commonly used, but they are not consistently effective. Research has indicated the importance of values included in Codes…

Abstract

Professional and corporate codes of ethics (Codes) are commonly used, but they are not consistently effective. Research has indicated the importance of values included in Codes, but there is little research exploring how to improve the effectiveness of Code values. There are proven pedagogies that can be used in ethics training, notably, the values-focused approach known as value self-confrontation (VSC). VSC comes from the field of psychology and has been researched for over 50 years. This theory-based methodology is effective at increasing the importance of targeted values and positively changing attitudes and behaviors. Based on our thematic review of extant VSC literature, we develop a simplified VSC implementation strategy and instrument called code value self-confrontation (CVSC). CVSC involves a self-confrontation between a participant’s personal values and the values of the organization. This confrontation can create value dissonance in the participant, which can increase the importance given to the values of the organization. VSC has been effective at positively impacting pro-organization behaviors as well as societal issues such as equality, race relations, and environmentalism. By increasing the importance of ethical values, organizations can be rewarded with behavioral changes that translate into more ethical work behaviors and decision-making.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Keywords

Book part
Publication date: 4 June 2024

Max Weedon, Kathy Mansfield Higgins and Ciaran Burke

The Prevent policy was singular and ‘simple’: to prevent individuals from getting drawn into terrorism, to identify and stop this process before it begins. In the context of the…

Abstract

The Prevent policy was singular and ‘simple’: to prevent individuals from getting drawn into terrorism, to identify and stop this process before it begins. In the context of the global war on terror and the shadow of terrorist attacks in the United States and England, this was an increasingly growing issue within the media and the broader public discourse. A central institution charged with enacting Prevent in the United Kingdom were education institutions (schools, colleges and universities), the rationale being that these places of learning house individuals during impressionable and vulnerable times and the Prevent policy can protect these individuals.

This chapter will provide an alternative critical discussion on Prevent by framing it as the securitisation of the UK education sector. As such, Prevent is a form of surveillance and a mechanism of power over educators and learners which carry counterproductive consequences for both. In doing so, this chapter will question how education professionals balance their professional identity and their new role in supporting and enacting the Prevent duty. Through developing a new multi-level ‘Critical Realist World Systems Model’, this chapter will provide a conceptual discussion of Prevent policy more broadly and how education professionals navigate the friction between their professional values and legal obligations. This chapter draws on a range of theoretical traditions to begin to question a well-established security policy within English and Welsh educational institutions providing a conceptual starting point to examine similar and future policies.

Details

Critical Perspectives on Educational Policies and Professional Identities
Type: Book
ISBN: 978-1-83753-332-9

Keywords

Article
Publication date: 14 December 2023

Shilin Liu, Noor Adwa Sulaiman and Suhaily Shahimi

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures…

Abstract

Purpose

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

Design/methodology/approach

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

Findings

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Practical implications

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

Originality/value

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

Details

Asian Review of Accounting, vol. 32 no. 4
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 26 March 2024

Sophie Cole and Richelle Duffy

This paper shares findings from a constructivist grounded theory study, exploring Trainee Teachers’ perceptions of their teaching and learning experienced during university-based…

Abstract

Purpose

This paper shares findings from a constructivist grounded theory study, exploring Trainee Teachers’ perceptions of their teaching and learning experienced during university-based teacher education programmes, specifically the theoretical components. Findings led to the development of a model of program design, pedagogy and teaching strategies that were successful in creating opportunities to build Professional Capital. This paper aims to share this model, highlighting the significance of Professional Capital amidst challenges in English Teacher Education, and to suggest implications for application of the model within broader workforce development.

Design/methodology/approach

Semi-structured interviews were conducted with 18 trainee teachers from four English universities. To support the development of the theoretical framework, researchers employed inductive and iterative constant comparative methods aligned with constructivist grounded theory to sensitise concepts and codes, which were verified using theoretical sampling.

Findings

Informed by the findings of this study, a model is presented which highlights that participants developed human, social and decisional capital during their academic programs helping them to widen their perceptions of what counts as educationally important, beyond narrow performativity measures that are pervasive in a school system. By actively adopting a transformative pedagogy and employing constructivist approaches to curriculum design and delivery, optimal learning environments for learners to build their professional capital can be provided.

Practical implications

These findings may prove valuable to Higher Education academics as a model when designing and delivering professional, student-centred programmes. There are also implications for policymakers seeking to redesign initial teacher education towards schools-led and practice-oriented approaches, who wish to consider the perceptions, values and motivations of trainee teachers.

Originality/value

The findings highlight the significance of teacher trainees’ active engagement with academic literature and theory, in terms of contributing to the development of their professional capital, resilience and professional commitment.

Details

Journal of Professional Capital and Community, vol. 9 no. 2
Type: Research Article
ISSN: 2056-9548

Keywords

Article
Publication date: 28 June 2024

Maria Luisa Farnese, Paola Spagnoli, Liliya Scafuri Kovalchuk and Michael Tomlinson

The evolving dynamics of the labour market make graduates’ future employability an important issue for higher education (HE) institutions, prompting universities to complement the…

Abstract

Purpose

The evolving dynamics of the labour market make graduates’ future employability an important issue for higher education (HE) institutions, prompting universities to complement the conventional graduate skills approach with a wider focus on graduate forms of capital that may enhance their sense of employability. This study, adopting a capital perspective, explores whether and how teachers in HE, when acknowledged as knowledgeable trustworthy actors, may affect graduates’ employability. It investigates how they can mobilise undergraduate cultural capital through socialisation, and shape their pre-professional identity, paving the way for university-to-work transition.

Design/methodology/approach

To test the hypothesised model, a self-report online questionnaire was administered to a sample of 616 undergraduates attending different Italian universities. Multiple mediating models were tested using the SEM framework.

Findings

Results supported the tested model and showed that trust in knowledgeable HE teachers was associated with undergraduates’ perceived employability both directly and through both mediators (i.e. academic socialisation and identification with future professionality).

Research limitations/implications

This research explores a capital conceptualisation of graduate employability, identifying possible processes for implementing graduates’ capital across their academic experience and providing initial evidence of their interplay and contribution to transition into the labour market.

Originality/value

These findings provide empirical support to possible forms of capital that HE institutions may fulfil to enhance their undergraduate employability throughout their academic career, which serves as a liminal space allowing undergraduates to begin building a tentative professional identity.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 4
Type: Research Article
ISSN: 2042-3896

Keywords

Open Access
Article
Publication date: 1 December 2023

Lisa Ferm, Andreas Wallo, Cathrine Reineholm and Daniel Lundqvist

This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.

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Abstract

Purpose

This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.

Design/methodology/approach

The paper is based on semi-structured interviews with 34 Swedish HR practitioners working in large public and private organisations.

Findings

The findings reveal that HR practitioners' identity is perceived as indistinct, unclear and shattered, which leaves lots of room for interpreting HR identity. Based on a thematic content analysis, three different ideal-type identities are presented, each representing the characteristic traits of an HR identity type. These are the Defender who always supports the managers, the Disturber who questions the managers in favour of the employees and the Driver who focuses on the economic expansion of the organisation.

Research limitations/implications

One of the potential constraints of this study is the authors’ reliance on interview data. This finding implies that future research can employ mixed methods or observational techniques to bridge the gap between narrated responsibilities and real-time actions. The data source, predominantly from larger organisations, presents another limitation. This raises a significant research implication: there is a need to study identity formation among HR practitioners in smaller organisations. The theoretical framework this study contributes can aid in comprehending HR practitioners' identities and their corresponding actions. Continued research might explore the significance of these ideal-type identities.

Practical implications

The model presented provides a new way of understanding HR practitioners' complex and shattered professional identity and the various stakeholders that direct different expectations towards them. This knowledge can be used both in HR education and in HR work as a basis for discussing the social work environment of HR practitioners and negotiating their work and identity.

Originality/value

The study contributes knowledge of the professional identities of HR managers, an under-researched area, especially when it comes to empirical research about the HR practitioners' own experiences of their everyday work and view of the HR profession.

Details

Personnel Review, vol. 53 no. 6
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 2 May 2024

Samuel Koufie, Lexis Alexander Tetteh, Amoako Kwarteng and Richard Amankwa Fosu

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating…

Abstract

Purpose

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Design/methodology/approach

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

Findings

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Practical implications

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

Originality/value

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 22 December 2023

Chao Ren, Hui Situ and Gillian Maree Vesty

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national…

Abstract

Purpose

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

Design/methodology/approach

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

Findings

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

Originality/value

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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