Whistleblowing intentions of accounting students

2020 ◽  
Vol 27 (2) ◽  
pp. 477-492
Author(s):  
Godfred Matthew Yaw Owusu ◽  
Rita Amoah Bekoe ◽  
Fred Kwasi Anokye ◽  
Festus Odotei Okoe
Keyword(s):  
Business School ◽  
Structural Equation ◽  
Positive Influence ◽  
Accounting Students ◽  
Survey Method ◽  
Content Type ◽  
Equation Modelling ◽  
Internal Whistleblowing ◽  
The University ◽  
University Of Ghana

Purpose This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions. Design/methodology/approach This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data. Findings The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally. Research limitations/implications Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection. Originality/value This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.

Unveiling business school interns' satisfaction toward online summer internship program amid COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rashmi Maini ◽  
Sanandi Sachdeva ◽  
Guneet Kaur Mann
Keyword(s):  
Business School ◽  
Structural Equation ◽  
Empirical Studies ◽  
North India ◽  
Equation Modeling ◽  
Successful Implementation ◽  
Cross Sectional ◽  
Content Type ◽  
Global Pandemic ◽  
The University

PurposeThe objective of this research is to explore factors that influence interns' satisfaction (is) toward the e-internship program, an alternate adopted by management institutes in lieu of the regular summer internship amidst the global pandemic, coronavirus disease 2019 (COVID-19).Design/methodology/approachA cross-sectional research design with a self-reported questionnaire was conducted on business school (B-school) interns to rate the factors that contribute to their e-internship satisfaction. Structural equation modeling was used to examine the responses obtained from 203 B-school interns with a diverse demographic background belonging to a government university of North India. Convenience sampling was employed to get valid responses from interested respondents.FindingsResults revealed that although all the four factors under consideration, faculty mentors' preparedness (FMP), industry mentors' preparedness (IMP), interns' readiness toward online internship and interns' Internet efficacy (IIE) are significantly related to IS, industry mentors' role was found to have a major impact on the IS. The study unravels that industry mentors' interaction has a potential role in the successful implementation of e-internships.Research limitations/implicationsThe study has implications for the university as well as the companies to ponder on factors that satisfy interns during the virtual internship and designing an effective internship program by having a collaborative approach.Originality/valueThere is a dearth of empirical studies on internships in general and e-internship in particular, so this study fills the gap and contributes to the existing literature and provides ways to satisfy B-school interns toward e-internship by addressing the key factors.

Learning opportunities for group learning

2017 ◽  
Vol 29 (1) ◽  
pp. 65-78 ◽  
Author(s):  
Alfonso J. Gil ◽  
Mara Mataveli
Keyword(s):  
Structural Equation ◽  
Group Learning ◽  
Positive Influence ◽  
Learning Opportunities ◽  
Equation Model ◽  
Learning Culture ◽  
Survey Method ◽  
Content Type ◽  
Organizational Learning Culture ◽  
The Impact

Purpose This paper aims to analyse the impact of organizational learning culture and learning facilitators in group learning. Design/methodology/approach This study was conducted using a survey method applied to a statistically representative sample of employees from Rioja wine companies in Spain. A model was tested using a structural equation model. Findings Statistical evidences suggest that both the learning culture and facilitators of group learning impact positively on group learning. In addition, it was found that the facilitation of learning has a positive influence on the learning culture. Practical implications From the paper, two sets of implications are extracted. The first is related to learning in the workplace – the importance of facilitating learning in group learning is emphasized. The second set refers to human resources development: organizational commitment to the development of informal learning is highlighted. Originality/value The paper explores the concept of learning culture and how it relates to the development of group learning, and an important system in the workplace is implemented.

scholarly journals Workplace Stress: Implications for Organizational Performance in a Nigerian Public University

2016 ◽  
Vol 17 (3) ◽  
pp. 261-269 ◽  
Author(s):  
Omotayo A. Osibanjo ◽  
Odunayo P. Salau ◽  
Hezekiah O. Falola ◽  
Adebukola E. Oyewunmi
Keyword(s):  
Organizational Performance ◽  
Significant Influence ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Public University ◽  
Workplace Stress ◽  
Survey Method ◽  
Staff Members ◽  
Equation Modelling ◽  
The University

This study investigated the implications of workplace stress on organizational performance in a Nigerian Public University. The survey method was deployed in sampling one hundred and seventy (170) staff members of the University. The Structural Equation Modelling was adopted using AMOS to establish fitness. Results of the analyses indicate that role congruence, equity, recognition, and distance, have significant influence on organizational performance. This makes it imperative for organizations to invest necessary resources in developing strategies and interventions to reduce workplace stress. If this is achieved, there will be endless opportunities in terms of increased performance and overall sustainability.

How job resources and personal resources influence work engagement and burnout

2018 ◽  
Vol 9 (2) ◽  
pp. 148-164 ◽  
Author(s):  
Martina Kotze
Keyword(s):  
Work Engagement ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Positive Influence ◽  
Job Resources ◽  
Personal Resources ◽  
Convenience Sample ◽  
Content Type ◽  
Equation Modelling ◽  
Employees Satisfaction

Purpose The purpose of this paper is to present a model of the relationships between personal resources (Psychological Capital (PsyCap)) and satisfaction with job resources, and their effect on work engagement and burnout. Design/methodology/approach Data were collected from a convenience sample of 407 full-time employees from various public and private sector organisations, using a questionnaire consisting of PsyCap (PCQ-24), the Utrecht Work Engagement Scales, the Maslach Burnout Inventory, and a questionnaire measuring job resources (Parker and Hyett, 2011). The data were analysed using variance-based structural equation modelling (SmartPLS 3). Findings The influence of employees’ satisfaction with job resources on both dimensions of burnout (emotional exhaustion and cynicism) was negative and statistically significant. Satisfaction with job resources had a statistically significant positive influence on both dimensions of work engagement (vigour and dedication). PsyCap had a statistically significant positive influence on satisfaction with job resources. Satisfaction with job resources partially mediated the influence of PsyCap on emotional exhaustion and cynicism, and partially on vigour and dedication. Research limitations/implications As this was an exploratory study, it used a convenience sample and a variance-based approach to structural equation modelling (SmartPLS). It is suggested that future researchers replicate the model in different contexts to corroborate the proposed relationships using larger samples, probability-based sampling and a covariance-based approach to structural equation modelling. Practical implications Management must realise that employees’ satisfaction with job resources plays a central role in their work engagement and burnout levels. Workplace practices that reflect respect and care for the employee and the development of employees’ personal resources (i.e. PsyCap) will improve work engagement and reduce burnout. Originality/value This paper fills a gap in the literature by explaining how personal resources (PsyCap) and job resources (the organisation’s perceived respect for the employee and employer care) influence work engagement and burnout via mediation paths.

What influences the course major decision of accounting and non-accounting students?

2019 ◽  
Vol 12 (1) ◽  
pp. 26-42
Author(s):  
Godfred Matthew Yaw Owusu ◽  
Rita Amoah Bekoe ◽  
Sarah Anobil Okyere ◽  
Edem Emerald Welbeck
Keyword(s):  
Statistical Tests ◽  
Business Students ◽  
Accounting Students ◽  
Major Selection ◽  
Content Type ◽  
Self Interest ◽  
Mean Differences ◽  
The University ◽  
University Of Ghana ◽  
Selection Of

Purpose The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students. Design/methodology/approach A set of questionnaires was developed and administered to 550 undergraduate business students from the University of Ghana Business School. Statistical tests were conducted to examine the mean differences of students’ views on the factors that influence course major selection. Logistic regression analysis was employed to investigate the factors that influence the course major selection of students. Findings The results demonstrate that students’ confidence in their academic strength and abilities to manage academic work are good predictors of their course major decisions. Also, students who major in accounting are driven more by self-interest, while non-accounting students are largely motivated by extrinsic interest. Moreover, students’ academic performances were found to be influential on their course major decisions. Research limitations/implications This study relied on the views of students from only one university in Ghana, which, in some respect, limits the extent of generalization of the findings. Practical implications The paper provides some useful insights into the factors that inspire students to major in accounting. As a means of addressing the supply deficit of accountants globally, policymakers should find the results useful in developing the appropriate strategy that will attract students to the accounting field. Originality/value The study provides new insights into the course major selection discourse from a developing-country perspective.

Factors affecting environmental citizenship behaviour

2019 ◽  
Vol 32 (1) ◽  
pp. 86-104 ◽  
Author(s):  
Kean Boon Chua ◽  
Farzana Quoquab ◽  
Jihad Mohammad
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Mediating Effect ◽  
Survey Method ◽  
Content Type ◽  
Factors Affecting ◽  
Environmental Citizenship ◽  
Equation Modelling ◽  
Pls Analysis ◽  
Paddy Farmers

Purpose The purpose of this paper is to examine the factors that affect paddy farmers’ environmental citizenship behaviour (ECB) in the context of agrochemical purchase. To achieve this objective, a theoretical framework has been developed based on value-belief-norm (VBN) theory. Design/methodology/approach Data were obtained from 251 farmers using a survey method. Partial lease square structural equation modelling (PLS-SEM) was used to examine the hypothetical model. Findings The results of PLS analysis confirm the direct and mediating effect of the causal sequences of the variables in the VBN model. Originality/value Given the limited number of studies in a non-western context, this study examines and confirms the applicability of the VBN theory in predicting ECB in a Malaysian context.

scholarly journals Perceived ihsan, Islamic egalitarianism and Islamic religiosity towards charitable giving of cash waqf

2017 ◽  
Vol 8 (4) ◽  
pp. 669-685 ◽  
Author(s):  
Hamid Rizal ◽  
Hanudin Amin
Keyword(s):  
Charitable Giving ◽  
Structural Equation ◽  
Total Sample ◽  
Survey Method ◽  
Future Research ◽  
Content Type ◽  
Equation Modelling ◽  
Nomological Validity ◽  
Practical Implications

Purpose The purpose of this study is to develop a conceptual model explicating Muslims intention towards charitable giving of cash waqf. Drawing from altruism theoretical paradigm, the present study investigates the role of perceived ihsan, Islamic egalitarian and Islamic religiosity on cash waqf contribution. Design/methodology/approach The survey method using Islamic banking respondents were exploited for data collection. A total sample of 264 completed questionnaires were analysed. Findings The results of exploratory factor analysis indicate strong constructs nomological validity. The structural equation modelling using path analysis was also performed to estimate the proposed research framework. The result of model testing shows significant relationship between perceived ihsan, Islamic egalitarian and Islamic religiosity on cash waqf contribution. Practical implications The results suggest that perception of ihsan and notion of equality significantly influences Muslims’ sense of religiosity, which subsequently encourages the generosity giving behaviour of waqf. Implications of the findings and suggestions for future research are also discussed. Originality/value The study introduces two new dimensions of perceived ihsan and Islamic egalitarian. Specifically, the present study offers fresh new insights of charitable giving of cash waqf behaviours from Islamic perspective.

Perceived usefulness and adoption of Koha integrated library systems by librarians in universities in Southern Nigeria

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ejiro Jamogha ◽  
Jide Owoeye ◽  
Lucky Stephen Godwin
Keyword(s):  
Positive Influence ◽  
Perceived Usefulness ◽  
Survey Method ◽  
Strategic Decisions ◽  
Online Data ◽  
Content Type ◽  
Southern Nigeria ◽  
The University ◽  
Regular Training ◽  
Structured Questionnaire

Purpose This paper aims to study the perceived usefulness and adoption of Koha Integrated Library System (ILS) by librarians in universities in Southern Nigeria. Design/methodology/approach The study adopted a survey method. The researchers designed a structured questionnaire using Google form and shared it online. Data were gathered from respondents whose libraries had adopted Koha. Findings Koha was highly perceived useful in acquisition, cataloguing, circulation and serials operations. There was moderate adoption of Koha generally. However, it was rarely adopted for making payment and placing of orders for book purchases and serial subscriptions. Perceived usefulness had positive influence on Koha’s adoption. Inadequate training of library staff on Koha use was a major challenge to Koha adoption. Hence, it was recommended that there should be regular training on the use of Koha and strategic decisions that would enhance the useful objectives behind the gunning for Koha, should be taken and implemented by the management of libraries. Originality/value The study highlighted the perceived usefulness of Koha and the extent to which it has been adopted by librarians in the university libraries under study. It will avail the management of these libraries the opportunity to re-evaluate if the ILS is well maximized in terms of adoption and usefulness.

COVID-19 pandemic and entrepreneurial intention among university students: a contextualisation of the Igbo Traditional Business School

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agu Godswill Agu ◽  
Onwuka Onwuka Okwara ◽  
Ebere Rejoice Okocha ◽  
Nnamdi O. Madichie
Keyword(s):  
Undergraduate Students ◽  
Business School ◽  
Structural Equation ◽  
Entrepreneurial Intention ◽  
Negative Influence ◽  
Positive Influence ◽  
Content Type ◽  
Entrepreneurial Behaviour ◽  
Managerial Implications ◽  
The Government

PurposeThis study investigates and contextualises the Igbo Traditional Business School (ITBS) and planned entrepreneurial behaviour across Nigerian higher education sector in a period of crisis occasioned by the COVID-19 pandemic.Design/methodology/approachThe study is based on a quantitative survey of undergraduate students on ITBS, and the data were analysed using the SmartPLS structural equation modelling (SEM).FindingsThe study finds that the COVID-19 pandemic has had negative influence on attitudes, subjective norms, perceived behavioural control (PBC) and entrepreneurial intention (EI) of students, but these negative influences are mediated/moderated by the ITBS.Practical implicationsThe study presents some practical and managerial implications that will be of interest to ITBS administrators, the government and other stakeholder groups.Originality/valueWhile research has increasingly explored the role of the ITBS in promoting entrepreneurial activities, not much has been linked to coping mechanisms for students in crisis times. The study unearths the “positive” influence of the pandemic on entrepreneurship and how the ITBS mediates the “negative” aspects of COVID-19 on entrepreneurial vocation.

Predicting consumers' digital piracy behaviour: does past experience matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kian Yeik Koay ◽  
Fandy Tjiptono ◽  
Manjit Singh Sandhu
Keyword(s):  
Moral Obligation ◽  
Structural Equation ◽  
Subjective Norm ◽  
Positive Influence ◽  
Past Experience ◽  
Creative Industries ◽  
The Body ◽  
Survey Method ◽  
Digital Piracy ◽  
Content Type

PurposeDespite increasing anti-piracy legislation, digital piracy remains widespread and presents a huge barrier to the growth of creative industries globally. Hence, this study aims to examine predictors of digital piracy through the lens of an extended version of the theory of planned behaviour (TPB). Furthermore, the authors also examine the moderating effects of past experience (non-experienced versus experienced) on the relationships between the common four TPB dimensions on intention to engage in digital piracy.Design/methodology/approachUsing a survey method, the authors collected 832 student respondents in Semarang, Indonesia. Partial least squares structural equation modelling (PLS-SEM) was performed to analyse the proposed hypotheses.FindingsThe results showed that the influence of attitude, subjective norm and moral obligation on intention is significantly different between experienced and non-experienced consumers. The positive influence of attitude on intention to engage in digital piracy is stronger for non-experienced than experienced consumers. The influence of subjective norm on intention is significant and positive for non-experienced consumers but is not significant for experienced consumers. The influence of moral obligation on intention is significant and positive for non-experienced consumers but turns negative and significant for experienced consumers.Originality/valueThis research contributed to the body of knowledge by investigating the role of past experience as a moderator in the TPB model which renders the authors to have a better understanding of the differences in the thinking process between experienced and non-experienced consumers.

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