Ethical leadership and Ba Ling: a survey on the perception of accounting interns in CPA firms

2014 ◽  
Vol 8 (4) ◽  
pp. 642-664 ◽  
Author(s):  
Guangyou Liu ◽  
Xiaohui Wang
Keyword(s):  
Economic Growth ◽  
Emerging Economies ◽  
Ethical Leadership ◽  
Workplace Bullying ◽  
Public Accounting ◽  
Content Type ◽  
Empirical Results ◽  
Cpa Firms ◽  
Significant Difference ◽  
Gender Factor

Purpose – This paper aims to investigate the relationship between ethical leadership and Ba Ling (霸凌) perceived by Certified Public Accounting (CPA) interns, and the influence of gender factor of leaders and followers on the relation. Moreover, Workplace Ba-Ling (职场霸凌, a derivation of workplace bullying) as a new conceptual idea, specifically extracted from Chinese context, is first taken into consideration. Design/methodology/approach – This research is based on the questionnaire responses of accounting interns enrolled in a university-CPA firms cooperative education programs, and the classical Ethical Leadership Scale and Negative Acts Questionnaire were applied in the survey to get empirical results. Findings – The empirical results reveal the fact that ethical leadership of the audit project teams is negatively related to workplace bullying perceived by the accounting interns working in the CPA firms. No significant impacts were found of the gender factor on workplace bullying and ethical leadership; however, the further breakdown of the gender factor into the four dimensions of the leader – follower gender differences lead to the significant difference of ethical leadership among the four redefined gender difference groups. The ranking order in terms of ethical leadership further proves that female leaders tend to show higher ethicality than male ones. Research limitations/implications – As public accounting industry has acted an important role throughout the drastic Chinese economic growth of more than three recent decades, this paper provides knowledge of the gender-differentiated relationship between ethical leadership and workplace bullying, which implies serious concerns to be given in the varied business and workplace contexts in China and other emerging economies. Originality/value – There has been an increasing literature trend discussing workplace bully in Western business studies; however, rarely has existing literature addresses this kind of issue in the emerging economies like China, where workplace ethics has become a commonly criticized concern with the fast economic growth in recent decades. Additionally, this paper proposes the new Chinese term of Ba Ling corresponding with the Western workplace bullying.

Institution building and institutional voids

2016 ◽  
Vol 11 (1) ◽  
pp. 18-41 ◽  
Author(s):  
Sheila M. Puffer ◽  
Daniel J McCarthy ◽  
Alfred M Jaeger
Keyword(s):  
Economic Growth ◽  
Institutional Theory ◽  
Market Economy ◽  
Emerging Economies ◽  
Emerging Market ◽  
Institution Building ◽  
Institutional Voids ◽  
Formal Institutions ◽  
Content Type ◽  
Bric Countries

Purpose – The purpose of this paper is to present a comparative analysis of institutions and institutional voids in Russia, Brazil, and Poland over the decades of the 1980s through to 2015. The paper asserts that Russia and Brazil could learn much from Poland regarding formal institution building and formal institutional voids that cause problems like corruption and limit economic growth. Design/methodology/approach – A comparative case study approach is utilized to assess the relative success of the three emerging market countries in transitioning to a market economy, viewed through the lens of institutional theory. Findings – Poland’s experience in building successful formal institutions and mitigating major institutional voids can be instructive for Russia and Brazil which have shown far less success, and correspondingly less sustained economic growth. Research limitations/implications – This paper demonstrates the value of applying institutional theory to analyze the progress of emerging economies in transitioning to a market economy. Practical implications – This country comparison can prove valuable to other emerging economies seeking a successful transition to a market economy. Social implications – Since institutions are the fabric of any society, the emphasis on institutions in this paper can have positive implications for society in emerging markets. Originality/value – This paper is an original comparison of two BRIC countries with a smaller emerging economy, utilizing institutional theory. Factors contributing to Poland’s success are compared to Russia and Brazil to assess how those countries might be positively informed by Poland’s experience in building and strengthening sustainable formal institutions as well as avoiding institutional voids and their associated problems.

Is the meaning of ethical leadership constant across cultures? A test of cross-cultural measurement invariance

2020 ◽  
Vol 41 (8) ◽  
pp. 1323-1340 ◽  
Author(s):  
Saima Ahmad ◽  
Syed Fazal-e-hasan ◽  
Ahmad Kaleem
Keyword(s):  
Measurement Invariance ◽  
Ethical Leadership ◽  
Cross Cultural ◽  
Implicit Leadership ◽  
Implicit Leadership Theory ◽  
Content Type ◽  
Significant Difference ◽  
Item Level ◽  
Multiple Sample ◽  
Different Cultures

PurposeThis paper empirically addresses the question of whether the meaning of ethical leadership is constant across cultures. Drawing on the implicit leadership theory (ILT), we examine whether people in Australia and Pakistan respond to perceived ethical leadership in a similar or different manner. By comparing employees' interpretation of the key attributes associated with ethical leadership, we advance construct-specific knowledge in cross-national contexts.Design/methodology/approachSince meaningful cross-country comparisons of a research construct require an equivalent measurement of it, we examine the issue of cross-cultural measurement invariance of ethical leadership. Specifically, this study explores the configural, metric and scalar invariance of ethical leadership by obtaining data from matched international samples.FindingsThe findings broadly support cross-cultural generalisability of the construct's meaning and cross-cultural transferability of the ethical leadership scale (ELS). They suggest that measures of ethical leadership constructs should be used in different cultures with caution because significant differences may exist at the item level.Originality/valueThis study provides cross-cultural endorsement to the construal of ethical leadership by presenting evidence that supports convergence in the construct's meaning across Eastern and Western cultures. The study has enhanced the construct validity of ethical leadership through the use of the refined multiple-sample analytical approach. Previous studies have assumed that measures of ethical leadership are invariant across various contexts. However, this is the first study to employ a robust methodological technique (metric and path invariance) that demonstrates the significant difference between each item and path and generalises the validity of ethical leadership construct and its measures by using international samples.

Effect of economic growth, trade openness, urbanization, and technology on environment of Asian emerging economies

2018 ◽  
Vol 29 (6) ◽  
pp. 1123-1134 ◽  
Author(s):  
Kashif Munir ◽  
Ayesha Ameer
Keyword(s):  
Economic Growth ◽  
Emerging Economies ◽  
New Technologies ◽  
Trade Openness ◽  
Kuznets Curve ◽  
Stirpat Model ◽  
Causality Test ◽  
Content Type ◽  
Long Run ◽  
Short Run

Purpose The purpose of this paper is to analyze the long-run as well as short-run effect of economic growth, trade openness, urbanization and technology on environmental degradation (sulfur dioxide (SO2) emissions) in Asian emerging economies. Design/methodology/approach The study utilizes the augmented STIRPAT model and uses the panel cointegration and causality test to analyze the long-run and short-run relationships. Due to the unavailability of data for all Asian emerging economies, the study focuses on 11 countries, i.e. Bangladesh, Hong Kong, India, Indonesia, Iran, Malaysia, Pakistan, Philippines, Singapore, Sri Lanka and Thailand, and uses balance panel from 1980 to 2014 at annual frequency. Findings Results showed that the inverted U-shape hypothesis of the environmental Kuznets curve holds between economic growth and SO2 emissions. While technology and trade openness increases SO2 emissions, urbanization reduces SO2 emissions in Asian emerging economies in the long run. Unidirectional causality flows from urbanization to SO2 emissions and from SO2 emissions to economic growth in the short run. Practical implications Research and development centers and programs are required at the government and private levels to control pollution through new technologies as well as to encourage the use of disposed-off waste as a source of energy which results in lower dependency on fossil fuels and leads to reduce emissions. Originality/value This study contributes to the existing literature by analyzing the effects of urbanization, economic growth, technology and trade openness on environmental pollution (measured by SO2 emissions) in Asian emerging economies. This study provides the essential evidence, information and better understanding to key stakeholders of environment. The findings of this study are useful for individuals, corporate bodies, environmentalist, researchers and government agencies at large.

Financial development, human capital and its impact on economic growth of emerging countries

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aaqib Sarwar ◽  
Muhammad Asif Khan ◽  
Zahid Sarwar ◽  
Wajid Khan
Keyword(s):  
Economic Growth ◽  
Human Capital ◽  
Financial Development ◽  
Emerging Economies ◽  
Generalized Method Of Moments ◽  
Emerging Countries ◽  
Data Set ◽  
Content Type ◽  
The World ◽  
The Impact

Purpose This paper aims to investigate the critical aspect of financial development, human capital and their interactive term on economic growth from the perspective of emerging economies. Design/methodology/approach Data set ranged from 2002 to 2017 of 83 emerging countries used in this research and collected from world development indicators of the World Bank. The two-step system generalized method of moments is used to conduct this research within the endogenous growth model while controlling time and country-specific effects. Findings The findings of the study indicate that financial development has a positive and significant effect on economic growth. In emerging countries, human capital also has a positive impact on economic growth. Financial development and human capital interactively affect economic growth for emerging economies positively and significantly. Research limitations/implications The data set is limited to 83 emerging countries of the world. The time period for the study is 2002 to 2017. Originality/value This research contributes to the existing literature on human capital, financial development and economic growth. Limited research has been conducted on the impact of financial development and human capital on economic growth.

Exploring Deal of the Day: an e-commerce strategy

2020 ◽  
Vol 27 (10) ◽  
pp. 2807-2830
Author(s):  
Achint Nigam ◽  
Prem Prakash Dewani ◽  
Abhishek Behl
Keyword(s):  
United States ◽  
Emerging Economies ◽  
Content Type ◽  
Product Categories ◽  
Developed Economies ◽  
Electronic Product ◽  
Significant Difference ◽  
Data Points ◽  
Deal Of The Day ◽  
Festive Season

PurposeThis paper examines differences in the discounts offered during Deal of the Day (DOD) promotion schemes by online retailers based on product category, festival season and the economic status of a country.Design/methodology/approachIn study 1, the authors conducted three focus group studies and 20 in-depth personal interviews (PIs) to explore consumers' perspectives on DOD. To validate the hypotheses based on the findings of study 1 and collected 515 data points from Amazon.com (313 data points from the United States) and Amazon.in (202 data points from India) in study two. The authors used multinomial linear regression to analyze the data.FindingsA significant difference in savings for buyers on the purchase of electronic product categories as compared to savings made by them on the purchase of non-electronic product categories during DOD promotional schemes. Electronic products get deeper discounts in the US during festival seasons as compared to non-festival seasons during DOD promotional schemes. In emerging economies discounts offered by e-commerce retailers during DOD offers on electronic items are lesser as compared to those offered during DOD offers made in developed economies like United States.Practical implicationsManagers should avoid offering the same products under DOD during the festive season and non-festive season at similar prices in emerging economies as during festivals customers expect more savings over and above the regular savings.Originality/valueDOD is offered every day irrespective of the other promotions on e-commerce platforms to boost sales. This study analyses any significant difference in saving for DOD offered during special sales days in emerging and developed economies.

The role of migrant workers remittances in fostering economic growth

2015 ◽  
Vol 42 (8) ◽  
pp. 690-705 ◽  
Author(s):  
Muhammad Azam
Keyword(s):  
Economic Growth ◽  
Migrant Workers ◽  
Time Series Data ◽  
Ordinary Least Squares ◽  
Parameters Estimation ◽  
Series Data ◽  
Control Variables ◽  
Content Type ◽  
Analytical Technique ◽  
Empirical Results

Purpose – The purpose of this paper is to examine the macroeconomic impact of migrant workers’ remittances on economic growth in four developing Asian countries namely: Bangladesh, India, Pakistan and Sri Lanka. Design/methodology/approach – This study utilizes annual time series data over the period 1976-2012 and the ordinary least squares as an analytical technique for parameters estimation. Findings – Empirical results support the existence of a significant positive relationship between migrant workers remittances and economic growth. The other control variables such as foreign direct investment, openness to trade and infrastructure are also found to be statistically significant with expected signs. Practical implications – The findings of this study are expected to guide policy makers in formulating the right and relevant policies through which migrant workers’ remittances can be made more productive and its benefits for both migrants and the country of origin are maximized. Consequently, it will foster economic growth and development. Originality/value – This paper provides some valuable evidences on the significance of migrant workers remittances as a source of economic growth. Moreover, the study differs from the erstwhile studies in terms of control variables, time period and method of estimation. Finally, the empirical results established are relatively robust.

On the linkage between stock market development and economic growth in emerging market economies

2015 ◽  
Vol 14 (4) ◽  
pp. 363-381 ◽  
Author(s):  
Pramod Kumar Naik ◽  
Puja Padhi
Keyword(s):  
Economic Growth ◽  
Stock Market ◽  
Emerging Economies ◽  
Emerging Market ◽  
Market Development ◽  
Data Series ◽  
Annual Data ◽  
Content Type ◽  
Stock Market Development ◽  
The Impact

Purpose – The purpose of this study is to empirically examine the impact of stock market development on the economic growth for a panel of 27 emerging economies using annual data over the period from 1995 to 2012. Design/methodology/approach – A second-generation panel unit root test developed by Pesaran (2007) has been used to test the stationary properties of the data series. To achieve the study objectives and to mitigate the endogeneity problem that exists in the given model, the authors use a dynamic panel “system GMM” estimator. The authors also use a heterogeneous panel causality test proposed by Dumitrescu and Hurlin (2012) to examine the direction of causality among the variables. Findings – The empirical findings indicate that stock market development significantly contributes to economic growth. Further, a unidirectional causality running from stock market development to economic growth has been found. This finding is consistent with the supply-leading hypothesis. Besides stock market development, it is also evident that macroeconomic variables, such as investment ratio, trade openness and exchange rates, have significant impact on economic growth. Research limitations/implications – The findings suggest that a well-functioning stock market, a more globalized economy and increasing aggregate investment can potentially foster the economic growth in those emerging economies. Originality/value – Unlike other studies, this study constructs three alternate composite indices along with the individual indicators of stock market development and applies robust panel econometric techniques to establish more reliable results.

Public accounting vs private accounting, career choice of accounting students in China

2018 ◽  
Vol 8 (1) ◽  
pp. 124-140 ◽  
Author(s):  
Lei Wen ◽  
Hongwei (Chris) Yang ◽  
Danlu Bu ◽  
Lizabeth Diers ◽  
Huaqing Wang
Keyword(s):  
Career Choice ◽  
Emerging Economies ◽  
Accounting Students ◽  
Binary Logistic Regression Analysis ◽  
Perceived Behavioral Control ◽  
Public Accounting ◽  
High Turnover ◽  
Accounting Firms ◽  
Policy Makers ◽  
Content Type

Purpose Built upon three components (attitudes, subjective norms, and perceived behavioral control) of the theory of planned behavior (TPB), the purpose of this paper is to analyze the factors that influenced accounting students’ intention to pursue public accounting instead of private accounting as their career choice in China. Design/methodology/approach The TPB is used to predict the rational intention of accounting students in this study. A binary logistic regression analysis was applied to test all hypotheses because of its suitability. Findings The authors find that the variety and marketability of public accounting experiences, high turnover plus, low firm cohesion in the workplace, and perceived difficulties in traveling extensively affected students’ intentions to pursue the public accounting profession significantly. By highlighting these factors that affect students’ intention to pursue public accounting, this paper has important implications for the accounting educators and other stakeholders in China and other emerging economies. Originality/value By understanding the factors influencing the accounting students’ interests in pursuing public accounting, accounting educators and accounting firms could make some changes, redesign accounting curriculum, and enhance internship experience and recruiting process in order to increase more interests in public accounting. Professional organizations and policy makers might learn some lessons to take some actions to encourage young accounting professionals to work for public accounting firms. Moreover, this study has provided a valuable perspective to accounting educators, practitioners, and policy makers in other emerging economies with the same shortage of qualified public accountants.

scholarly journals High performance HRM and establishment performance in Pakistan: an empirical analysis

2015 ◽  
Vol 37 (5) ◽  
pp. 506-524 ◽  
Author(s):  
Mansoor Ahmad ◽  
Matthew Allen
Keyword(s):  
Economic Growth ◽  
Human Resource ◽  
Emerging Economies ◽  
Growth Rates ◽  
High Performance ◽  
Labour Productivity ◽  
Performance Outcomes ◽  
Content Type ◽  
Hr Practices ◽  
Economic Growth Rates

Purpose – Despite a growing literature on human resource management (HRM) in emerging economies, evidence from Pakistan is limited. There is scant information on both the human resource (HR) practices that indigenous workplaces adopt and their associations with HR-related outcomes. The purpose of this paper is to fill that gap by examining whether universalistic assumptions about the applicability of “high-performance” HR practices are valid in Pakistan, a country with religious values and organizational traditions that differ to those in the west. Design/methodology/approach – This study draws on the, to date, most comprehensive survey of indigenous establishments in Pakistan. The authors use logistic regressions to analyze the data. Findings – Workplaces, in general, adopt several “high-performance” HR practices, such as extensive training, career breaks, rigorous pre-employment candidate assessment, and the sharing of strategic information with employees. Attitude surveys and the provision of training in a variety of jobs to non-managerial employees are consistently associated with better HR-related outcomes (absenteeism, quit rates, and labour productivity). Overall, the paper finds some limited support for the applicability and efficacy of high-performance HRM practices in Pakistan. Such practices conform to Islamic principles. The results also indicate, however, that cultural traits play a role in how those practices are implemented. Social implications – Increased adoption of certain HR practices by establishments in Pakistan may help to improve the working conditions and employment prospects of employees and may also ameliorate the country’s sluggish economic growth rates. Originality/value – HRM in Pakistani establishments has received relatively scant attention. Existing research either focuses on a relatively small number of firms, assesses HR in MNC subsidiaries, or examines a limited range of HR practices. Understanding the HR practices that are (and are not) adopted and their associations with performance outcomes will not just enhance the knowledge of HR in emerging economies, but will also provide insights into how to improve establishment performance and economic growth rates.

scholarly journals Formal Versus Informal Mentoring Of MAS Professionals

2011 ◽  
Vol 27 (2) ◽  
Author(s):  
Philip H. Siegel ◽  
Todd Schultz ◽  
Sharon Landy
Keyword(s):  
Poor Performance ◽  
Mentoring Programs ◽  
Public Accounting ◽  
Formal Mentoring ◽  
High Turnover ◽  
Informal Mentoring ◽  
Cpa Firms ◽  
Significant Difference ◽  
Formal Mentoring Programs ◽  
Management Advisory

<span>CPA firms have consistently experienced high turnover and poor performance amongst their management advisory and information systems professionals. As Keller (2008) suggests, mentoring programs are a mechanism to help attract and maintain good employees. The extant accounting literature well documents the benefits of mentoring such as enhanced communication, greater organizational commitment, higher professional performance and reduced personnel turnover (Scandura &amp; Viator, 1994; Siegel &amp; Reintein, 2001; Siegel et al., 1997). In light of their potential benefits, CPA firms have begun to develop formal mentoring programs for accounting specialists to ensure that the advantages of mentoring are maintained rather than relying on happenstance (Siegel et al., 1997). The extant literature also addresses the benefits and shortcomings of formal mentoring programs for both auditing and tax professionals. (Viator, 2001; Siegel, et al., 1997; Herbohn, 2004). However, to date, no research addresses formal mentoring relative to management advisory services (MAS) professionals employed by CPA firms. MAS professionals work milieu is generally less structured than other professionals employed by CPA firms. In addition, they have greater operating autonomy than is usually the case in public accounting. Thus the purpose of this study is to compare the effects of formal and informal mentoring program effects on MAS professionals working at international public accounting firms. To evaluate the different mentoring programs, the study examines the mentoring processes within the tax departments of two international CPA firms that employ both formal and informal mentoring programs. The results indicate no significant differences between formal and informal programs on MAS professionals career development. However, the statistical analysis did show a significant difference in the perceived influence of the programs at two professional levels on personal development that appears at the middle range of the programs. The results suggest that the informal mentoring approach leads to stronger personal relationships but does not extend to higher professional firm levels. Neither formal nor informal programs appear to have a significant influence to staff level professionals.</span>

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