The influence of a business ethics course on ethical judgments of Malaysian accountants

2015 ◽  
Vol 9 (2) ◽  
pp. 147-161 ◽  
Author(s):  
Nazli Anum Mohd Ghazali
Keyword(s):  
Business Ethics ◽  
Tertiary Education ◽  
Small Sample Size ◽  
Small Sample ◽  
Ethical Judgments ◽  
Content Type ◽  
Ethics Instruction ◽  
Corporate Decisions ◽  
Ethics Course ◽  
The Subject

Purpose – The purpose of this paper is to examine the influence of ethics instruction received during tertiary education on ethical judgments of Malaysian accountants. Design/methodology/approach – Data were obtained through questionnaire survey and analyzed using regression analysis. Findings – A total of 221 respondents representing a 88.4 per cent response rate completed the questionnaire. The regression results show that ethics instruction received during tertiary education have a significant impact on both legal and illegal business scenarios. Accountants also judged an illegal questionable scenario stricter than a legal questionable scenario. Research limitations/implications – The questionnaires were distributed to those firms which participated in the internship programme. Although the firms which participated were of varying sizes, care still needs to be taken in interpreting the results, as representativeness remains an issue in studies of small sample size. Practical implications – The findings appear to suggest that ethics is an important factor influencing ethical judgments. Hence, the subject should be taught at least at the tertiary level so as to inculcate ethical values early in younger generation. An ethically imbued workforce can be expected to make sound and equitable corporate decisions. Originality/value – The study offers preliminary insight into the benefit of introducing the business ethics course in the undergraduate accounting programme at public universities in Malaysia.

Postgraduate students' experiences and perspectives on transformation of teaching and learning in tertiary education

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Solomon Arulraj David ◽  
Christopher Hill
Keyword(s):  
Higher Education ◽  
Doctoral Students ◽  
Teaching And Learning ◽  
Critical Reflection ◽  
Tertiary Education ◽  
Small Sample Size ◽  
Small Sample ◽  
Content Type ◽  
Higher Education Transformation ◽  
Education Transformation

PurposeTertiary education has been going through dramatic transformation in recent times. Such transformation is seen in teaching and learning at tertiary education. This study, therefore, aims to understand the transformation of teaching and learning in tertiary-level education, particularly by accounting the experiences and perspectives of postgraduate learners.Design/methodology/approachThe study narrowed higher education transformation into four key drivers such as expansion, excellence, extension, external and explored their dynamics and impacts for teaching and learning in tertiary education. The data was gathered from 25 doctoral students from three different cohorts, who shared their critical reflection on their experiences and perspectives on the transformation of teaching and learning in a reflective journal. The 25 reflective journals were used as the qualitative transcripts for analysis. Standard required ethical protocols were followed in the research. The results were analysed using thematic analysis.FindingsThe findings indicate that teaching and learning in the higher education are transformed largely using technology, by engaging various stakeholders, several pedagogic methods, a range of assessments and numerous contents and materials. The findings suggest that higher education transformation has affected teaching and learning in tertiary education positively in the UAE, while identifying some relevant areas for improvement.Research limitations/implicationsSingle data and small sample size (although suitable for the study) are the limitations. The experiences and perspectives of the postgraduate scholars on teaching and learning offer relevant insights for postgraduate learners, academic, researchers, curriculum developers, policymakers. The study asserts that accounting student's experiences and perspectives supports the understanding on the transformation of teaching and learning in tertiary education.Originality/valueThe study contributes to the ongoing debate on how students are helping shape teaching and learning practices in tertiary education, particularly from the UAE context using informed critical reflection. The study contends and concludes that teaching and learning in tertiary education are continued to be shaped by emerging trends and development.

scholarly journals Trends and Opportunities of Tertiary Education in Safety Engineering Moving towards Safety 4.0

2021 ◽  
Vol 13 (2) ◽  
pp. 524
Author(s):  
Vendula Laciok ◽  
Katerina Sikorova ◽  
Bruno Fabiano ◽  
Ales Bernatik
Keyword(s):  
Occupational Safety ◽  
New Technologies ◽  
Positive Impact ◽  
Tertiary Education ◽  
Small Sample Size ◽  
Work Organization ◽  
Small Sample ◽  
Occupational Safety And Health ◽  
Safety Engineering ◽  
Safety And Health

Industry and related work and workplaces are constantly changing as a result of the implementation of new technologies, substances and work processes, changes in the composition of the workforce and the labor market, and new forms of employment and work organization. The implementation of new technologies represents certain ambivalence. Next to the positive impact on workers’ health, new risks and challenges can arise in the area of process and occupational safety and health of people at work. On these bases, it follows the need for predicting and handling the new risks, in order to ensure safe and healthy workplaces in the future. The aim of most forecasting studies is not only to identify new emerging risks, but also to foresee changes that could affect occupational safety and health. However, a number of questions still require proper investigation, i.e., “What impact do new emerging risks have on tertiary education in the area of Safety engineering? Has tertiary education already reacted to progress in science and research and does it have these innovations in its syllabus? How are tertiary graduates prepared for the real world of new technologies?” This paper represents a first attempt in the literature to provide answers to the raised questions, by a survey approach involving academics, Health Safety and Environment (HSE) industrial experts and university students in the Czech Republic. Even if statistical evaluation is limited to a single Country and to a small sample size, the obtained results allow suggesting practical recommendations that can contribute to ensuring new challenges in the area of education by addressing relevant culture issues needed to support new workplace realities according to the newly defined Safety 4.0.

Improving new product development performance by risk management

2016 ◽  
Vol 31 (3) ◽  
pp. 418-425 ◽  
Author(s):  
Mehran Salavati ◽  
Milad Tuyserkani ◽  
Seyyede Anahita Mousavi ◽  
Nafiseh Falahi ◽  
Farshid Abdi
Keyword(s):  
Risk Management ◽  
Product Development ◽  
New Product Development ◽  
Small Sample Size ◽  
New Product ◽  
Small Sample ◽  
Content Type ◽  
Total Performance ◽  
The Relationship ◽  
Npd Performance

Purpose The principal aim of this study is to investigate the relationship between technological, marketing, organizational and commercialization risk management on new product development (NPD) performance. Design/methodology/approach Based on questionnaire, the data were collected from a sample of general automotive industry in Iran. Based on theoretical considerations, a model was proposed and descriptive statistic and hierarchical regression were used to measure the relationship between risk management factors and NPD performance. Findings Data analysis revealed that if organization can amplify their knowledge and information about risk and main factors that affect NPD process, not only can they do their work better but can also increase their ability to predict future happenings that affect performance. Research limitations/implications First, due to the relatively small sample size, caution should be exercised when interpreting the results. Second, the data were collected from automotive producer in Iran, which may restrict to some extent generalizability of the findings. Practical implications The results suggest that managers should consider more attention to risk management. If managers spread the risk management in all aspects of the NPD project, total performance will be increased and it can develop the probability of NPD success. Also organizations should perform great market research due to best commercialization. Originality/value Past researches have presented complete information about NPD process. But identifying and considering the effect of the risk management parameters that are connected to the NPD process were the main thrusts to perform the study. In this paper, based on past research about risk management of NPD, the extra aspect of process that can improve total performance of NPD has been examined.

The categorization of expatriates and the support offered by host country nationals

2016 ◽  
Vol 4 (1) ◽  
pp. 18-43 ◽  
Author(s):  
Shirley C. Sonesh ◽  
Angelo S. DeNisi
Keyword(s):  
Host Country ◽  
Small Sample Size ◽  
Small Sample ◽  
Content Type ◽  
Host Country Nationals ◽  
Group Members ◽  
Expatriate Assignments ◽  
The Right ◽  
National Stereotypes

Purpose – Although several authors have suggested that host country nationals (HCNs) play an important role in the management of expatriates (e.g. Toh and DeNisi, 2003; Farh et al., 2010), research has also suggested that this relationship is not always good, and the flow of critical information to expatriates can be limited. This is especially true when HCNs categorize the expatriates as “out-group” members. The purpose of this paper is to examine potential determinants of categorization decisions as well as potential outcomes related to expatriate socialization. Design/methodology/approach – The paper employs a dyadic survey approach to determine the antecedents to expatriate categorization and HCN socialization behaviors from the perspective of both the expatriate and HCN. Findings – The results of survey data from 65 expatriate-HCN dyads indicated that expatriate ethnocentrism and the salience of the expatriates’ nationality were important predictors of categorization, but that categorization was related to only one dimension of socialization. However, affect was found to play a role in predicting socialization behaviors. Research limitations/implications – There is potential selection bias since expatriates chose HCNs as respondents, but results suggested this was not a serious problem. Other limitations include a relatively small sample size and the fact that a number of contextual issues such as national stereotypes and MNC strategy, are not controlled for. Practical implications – Implications of these findings for the successful management of expatriate assignments include sending over expatriates with the right relational skills, and those low in ethnocentrism, rather than just the right technical skills. Originality/value – The present study was one of the first to empirically test the potential role of categorization in the process of socialization.

Individuals' waste separation practice in a relationship with social bonds: a case study of Hanoi, Vietnam

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thi Kim Nhung Nguyen
Keyword(s):  
Social Bonds ◽  
Small Sample Size ◽  
Influential Factors ◽  
Small Sample ◽  
Household Waste ◽  
Mixed Method Research ◽  
Structured Interviews ◽  
Content Type ◽  
Sociological Approach ◽  
Waste Separation

PurposeThe paper aims to ascertain whether residents in Nguyen Du ward still sort their waste at source following the end of the 3R project that ended in 2009. Additionally, this paper aims to explore the relationship between waste separation practices and social bonds.Design/methodology/approachThe Travis Hirschi theory of social control was applied, together with the mixed method research design which included a structured questionnaire survey. Twelve semi-structured interviews were also conducted with residents and the data processed by SPSS software, using Chi-Square test, Independent-Samples t-test and Pearson's correlation analysis.FindingsA proportion of respondents has continued practicing waste separation since the 3R project ended. The study also indicated that the greater the involvement in family and neighborhood activities the more the participants were likely to practice waste separation.Research limitations/implicationsThe small sample size limits the extent to which the most influential factors can be determined and therefore the degree to which the findings can be generalized.Practical implicationsThe study includes implications for rerunning the waste separation programs for households as together with community campaigns to improve individuals' attachment and commitment and thus their participation in pro-environmental behaviors.Originality/valueTo the author’s knowledge, this is the first study to take a sociological approach to investigate factors affecting household waste separation, which has attracted little attention in previous studies. Useful information is also provided to local authorities for a policy-making process to implement effective domestic waste policies.

What women want: the effect of health agency advertising on patient-doctor communication

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cynthia Morton ◽  
Sabrina Habib ◽  
Jon Morris
Keyword(s):  
Sexual Health ◽  
Small Sample Size ◽  
Health Agency ◽  
Small Sample ◽  
Communication Strategy ◽  
Future Research ◽  
Health Communications ◽  
Content Type ◽  
Women’S Sexual Health ◽  
Doctor Communication

Purpose The purpose of this study is to investigate the relationship between women’s sexual health agency and their intent to initiate communications with their doctors. The research questions examined the effect sexual health agency has on patient-doctor communication, women’s emotional responses to health advertisements encouraging patient communication with their doctors, attitude toward the message and behavioral intentions after exposure to the advertising message. Design/methodology/approach An experimental design was implemented via an online questionnaire instrument to test the differences between younger-aged women (25 to 45 years) and mature-aged women (46 to 70 years). It was observed that 188 women who reported their status as single and sexually active in the past 12 months were exposed to a health advertisement that encouraged patient-doctor communication. Analyses were conducted to compare between-group measures on sexual health agency, emotional response and attitude toward the ad and behavioral intention. Findings No statistical difference existed between younger and older women. In general, women expect their doctor to lead conversations about sexual health but are positively reinforced by health messages that encourage their assertiveness as patients. Research limitations/implications The small sample size also may have limited the study’s potential to evaluate differences between age segments. Future research should explore this further. Practical implications The study provides evidence that sexual health advertising can reinforce women’s intent to initiate conversations with doctors regardless of age. Social implications Health communications can bolster women’s sexual health agency and improve patient-initiated conversations with doctors. Originality/value The study is the first to explore advertising messaging’s potential for applying health agency as a communication strategy for encouraging sexual health communications between women and their doctors.

Intensity of perceived stress and control of anger, anxiety and depression of people staying in Polish penitentiary institutions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kinga Kołodziej ◽  
Anna Kurowska ◽  
Anna Majda
Keyword(s):  
Perceived Stress ◽  
Small Sample Size ◽  
Prison Population ◽  
Research Area ◽  
Cross Sectional Study ◽  
Small Sample ◽  
Emotional Control ◽  
Coping With Stress ◽  
Cross Sectional ◽  
Content Type

Purpose The purpose of this study is to assess the intensity of perceived stress and measure the subjective control of anxiety, anger and depression in a group of women and men staying in Polish penitentiary institutions. Design/methodology/approach The research was carried out in two penitentiary institutions located in the Lesser Poland Voivodeship at the turn of 2019/2020. The study group consisted of 152 prisoners. In the cross-sectional study, two standardised research tools – the Perceived Stress Scale and the Emotional Control Scale – were used. Findings Over half of the prisoners (57.24%) presented a high level of stress. The intensity of the perceived stress did not depend on the gender and age of the convicted persons. The general indicator of emotional control among the respondents averaged 51.82 points (standard deviation = 14.52) and ranged from 22 to 83 points, which means that people detained in penitentiary institutions suppressed their negative emotions at an average level. The prisoners had the best control over fear (M = 18.68), less over anger (M = 16.86) and the least over depression (M = 16.27). Statistical analysis showed a correlation between the level of emotional control and the intensity of perceived stress. Research limitations/implications The small sample size of the group participating in the study and narrowing of the research area means that results can not be generalised across all isolated prison population. Practical implications The results obtained from the study can be used by a multidisciplinary team to develop therapeutic programmes for convicted persons, the aim of which is to evaluate strategies for coping with stress and controlling emotions. Social implications Popularising reliable information related to the issue of experiencing stress and varied emotions in those staying in penitentiary institutions may lead to the elimination of harmful stereotypes functioning in society, as well as reduce the phenomenon of marginalisation of prisoners, and thus contribute to the success of the social rehabilitation process. Originality/value Research on the level of stress intensity in prisoners is important because the rates of mental health disorders among prisoners consistently exceed the rates of such disorders in the general population.

The influence of homeschooling on entrepreneurial activities: a collective case study

2017 ◽  
Vol 59 (7/8) ◽  
pp. 706-719 ◽  
Author(s):  
Sarah Jeanne Pannone
Keyword(s):  
Locus Of Control ◽  
Small Sample Size ◽  
Research Literature ◽  
Small Sample ◽  
Content Type ◽  
Collective Case Study ◽  
Internal Locus Of Control ◽  
Entrepreneurial Characteristics ◽  
Entrepreneurial Activities

Purpose The purpose of this paper is to investigate how a homeschool education influences entrepreneurial characteristics and activity. Design/methodology/approach A collective case study design was used to investigate how a homeschool education influences entrepreneurial characteristics and activity. Findings From the participant interviews, surveys, and document analysis, three salient themes emerged. First, participants noted that their home education, at least in later years, was largely self-directed and that this independent, self-motivated type of learning impacted their subsequent entrepreneurial activities. Next, participants also related that they believed the alternative nature of their homeschooling education and its emphasis on being comfortable with being different influenced their entrepreneurial pathway. Finally, the third theme to surface was the idea that homeschooling helped develop an internal locus of control, a belief that is helpful in entrepreneurial undertakings. Research limitations/implications Research limitations included a lack of generalizability due to a small sample size and possible selection bias. Practical implications Despite these shortcomings, however, several implications exist. For example, the findings from this study show that homeschooling may be a viable alternative education method for parents looking to encourage entrepreneurial traits and activities in their children. Social implications Future areas of research were also identified, including a call to research the role locus of control plays in homeschooled students. Originality/value This study addresses an area that, to the knowledge of this researcher, is completely lacking from the research literature.

CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption

2018 ◽  
Vol 19 (4) ◽  
pp. 608-625 ◽  
Author(s):  
Amel Kouaib ◽  
Anis Jarboui ◽  
Khaireddine Mouakhar
Keyword(s):  
Earnings Management ◽  
Small Sample Size ◽  
Small Sample ◽  
Moderating Effect ◽  
Audit Committees ◽  
Content Type ◽  
Ifrs Adoption ◽  
Experience Education ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive officer (CEO) experience/education and earnings management in European companies. Design/methodology/approach Data from a sample of 302 European firms listed on Stoxx Europe 600 index and 596 CEOs from 2000 to 2014 are used to test the moderation model using moderation regression analysis. Findings Evidence reveals that CEO’s accounting-based attributes are negatively associated with accruals-based earnings management and positively associated with real earnings management (REM). Further, mandatory IFRS adoption significantly moderates the impact of CEO’s accounting-based traits on earnings-management activities. Research limitations/implications A small number of European firms were studied and, given the long study period, many firms with missing data were eliminated. To avoid a small sample size, countries with few observations were included, which leads to an uneven distribution between observations per country. Practical implications Findings from this paper can help: European firms to consider demographic traits when recruiting or promoting executives; the IASB to improve enforcement mechanisms and make IFRS implementation mandatory; and audit committees to effectively monitor REM. Originality/value This study is unique in providing European evidence for the moderating effect of mandatory IFRS adoption on the relationship between CEOs’ accounting experience/education and earnings management activities. This paper is also relevant as it addresses the effectiveness and efficiency of accounting literates.

scholarly journals Promoting gender equality in a challenging environment

2019 ◽  
Vol 48 (1) ◽  
pp. 56-75 ◽  
Author(s):  
Lena Elisabeth Kemper ◽  
Anna Katharina Bader ◽  
Fabian Jintae Froese
Keyword(s):  
Gender Equality ◽  
Multinational Enterprises ◽  
Small Sample Size ◽  
Gender Diversity ◽  
High Ratio ◽  
Small Sample ◽  
Pay Gap ◽  
Content Type ◽  
Organizational Differences ◽  
Managerial Positions

Purpose Gender diversity and equality vary tremendously among countries. This is a particular challenge for foreign subsidiaries, when the level of gender diversity and equality differs between the home and host country. Various indicators such as a low-gender pay gap or a high ratio of females in managerial positions suggest that Scandinavia is ahead in terms of gender diversity and equality, whereas those indicators suggest that the level in Japan is currently lower. The purpose of this paper is to investigate how executives leading Scandinavian subsidiaries operating in Japan perceive this situation, and whether and what kind of actions they take to initiate change. Design/methodology/approach This study is based on a qualitative analysis of 20 in-depth interviews with executives of Scandinavian subsidiaries in Japan. Findings Findings reveal that executives of Scandinavian subsidiaries respond to the major differences in gender equality between Scandinavia and Japan with three strategies of change: resistance and rigid change, compromise and moderate change, and adaptation and maintaining status quo. Moreover, the findings indicate that the strategy of change varies depending on individual differences of the executives, e.g., nationality, and organizational differences, e.g., subsidiary size. Research limitations/implications Due to the small sample size, the generalizability of the findings is limited. Given the paucity of research on this topic, this approach provides first insights for building a basis for future studies. Originality/value This study contributes to the scarce literature on gender diversity and equality in multinational enterprises by identifying strategies of how gender equality can be fostered in a non-Western context from a top executive perspective.

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