Understanding the Socialization Strategies of the Major Accountancy Firms

2003 ◽  
Vol 3 (1) ◽  
pp. 58-79 ◽  
Author(s):  
Brett Wilkinson ◽  
Vicky Arnold ◽  
Steve G. Sutton
Keyword(s):  
Organizational Socialization ◽  
Work Conditions ◽  
Web Pages ◽  
Team Leaders ◽  
High Profile ◽  
Audit Firms ◽  
Socialization Processes ◽  
General Work ◽  
Systemic Application

The Enron debacle, coupled with other high-profile frauds, has raised critical questions about the nature of firm environments and why firm members did not question faulty audit practices. Among these questions is the role of organizational culture in promoting a standard of blindly following team leaders. Evidence suggests that enculturation processes begin even before newly recruited accounting laborers become members. Prior studies note the need for research examining organizational socialization processes in accountancy firms (Fogarty 1992) and the general work conditions of contemporary accounting labor (Roslender 1996). This study expands upon these prior studies through additional examination of the socialization processes used by accountancy firms in the enculturation of new accounting laborers. Fogarty's (1992) application of institutional theory to socialization in audit firms is examined through an interpretivist study of accountancy firms' recruiting brochures, web pages, and human resources magazines. The results indicate a systemic application of enculturation behaviors by all of the Big 5 accountancy firms in their U.S. recruitment and retention processes in the period preceding the unveiling of the Enron fraud.

scholarly journals Increasingly Equalized? A Study of Part-Time Work in ‘Old’ and ‘New’ Part-Time Work Regimes

2011 ◽  
Vol 1 (1) ◽  
pp. 95
Author(s):  
Heidi Nicolaisen
Keyword(s):  
Work Conditions ◽  
Female Employment ◽  
Full Time ◽  
Working Mother ◽  
Career Opportunities ◽  
Time Work ◽  
Part Time ◽  
General Work ◽  
Part Time Work

Recent debates on equalization of part-time work alongside full-time work stress the importance of high quality part-time jobs. This paper compares equalization in banking in three countries: two `old´ part-time work regimes, Norway and Sweden, and Ireland, where part-time work started to increase more recently. Banking is particularly interesting as a sector with a high proportion of female employment and good working conditions. One main interest is the role of regulations and how they are enforced at company level. The analysis shows that part-time work in the Nordic countries is normalized in terms of access and general work conditions, while in Ireland access is more restricted. Career opportunities are, however, restricted in all three countries. This paper argues that further equalization may be hindered by `soft´ regulations and a gradual normalization process that also normalizes disadvantages associated with part-time work and the category of the `working mother´.

Ecology, Dharma and Direct Action: A Brief Survey of Contemporary Eco-Buddhist Activism in Korea

2015 ◽  
Vol 31 (2) ◽  
pp. 293-311
Author(s):  
Young-Hae Yoon ◽  
Sherwin Jones
Keyword(s):  
Social Engagement ◽  
Direct Action ◽  
Social Activism ◽  
Turn Of The Millennium ◽  
Hunger Strike ◽  
Korean Society ◽  
High Profile ◽  
Reclamation Project ◽  
Self Immolation

Over the last few decades there has emerged a small, yet influential eco-Buddhism movement in South Korea which, since the turn of the millennium, has seen several S?n (J. Zen) Buddhist clerics engage in high-profile protests and activism campaigns opposing massive development projects which threatened widespread ecological destruction. This article will survey the issues and events surrounding three such protests; the 2003 samboilbae, or ‘threesteps- one-bow’, march led by Venerable Suky?ng against the Saemangeum Reclamation Project, Venerable Jiyul’s Anti-Mt. Ch?ns?ng tunnel hunger-strike campaign between 2002 and 2006, and lastly Venerable Munsu’s self-immolation protesting the Four Rivers Project in 2010. This article will additionally analyze the attempts by these clerics to deploy innovative and distinctively Buddhist forms of protest, the effects of these protests, and how these protests have altered public perceptions of the role of Buddhist clergy in Korean society. This study will additionally highlight issues relevant to the broader discourse regarding the intersection of Buddhism and social activism, such as the appropriation of traditional Buddhist practices as protest tactics and the potential for conflict between social engagement and the pursuit of Buddhist soteriological goals.

The Effect of Diversity and the Mediating Role of Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness

2018 ◽  
Vol 31 (1) ◽  
pp. 81-96 ◽  
Author(s):  
Erboon Ekasingh ◽  
Roger Simnett ◽  
Wendy J. Green
Keyword(s):  
Greenhouse Gas ◽  
Team Effectiveness ◽  
Team Member ◽  
Multidisciplinary Teams ◽  
Team Processes ◽  
Mediating Role ◽  
Audit Firms ◽  
The Impact ◽  
Educational Diversity

ABSTRACT Greenhouse gas (GHG) assurance is increasingly used by companies as a means to increase stakeholder confidence in the quality of externally reported carbon emissions. The multidisciplinary nature of these engagements means that assurance is performed primarily by multidisciplinary teams. Prior research suggests the effectiveness of such teams could be affected by team composition and team processes. We employ a retrospective field study to examine the impact of educational diversity and team member elaboration on multidisciplinary GHG assurance team effectiveness. Results show that team processes such as sufficiency of elaboration on different team member perspectives significantly increases the perceived effectiveness of the teams. While educational diversity is not found to directly improve perceived team effectiveness, it is found to have a positive effect through increasing perceived sufficiency of elaboration. These findings have important implications for standard setters and audit firms undertaking GHG assurance engagements.

Organizational Socialization

2018 ◽  
Author(s):  
Martin Krzywdzinski
Keyword(s):  
Social Integration ◽  
Empirical Analysis ◽  
Social Relationships ◽  
Organizational Socialization ◽  
Team Building ◽  
Work Behaviors ◽  
Selection Processes ◽  
The Social ◽  
Socialization Processes ◽  
The Empirical Analysis

This chapter examines the organizational socialization mechanisms in automotive plants in Russia and China. The empirical analysis starts with selection processes. How do the companies select candidates during recruitment and whom do they select? Are they looking for a certain type of employee? The chapter continues with the analysis of onboarding concepts in China and Russia and then follows the employees within their teams. It analyzes the social relationships in the team, which influence the socialization processes within the company. Finally, overarching company activities intended to promote social integration (team building, competitions) are examined to determine the extent to which they shape work behaviors and generate identification with the company. The analysis shows considerable differences between the Russian and the Chinese plants regarding the intensity and the effects of organizational socialization.

Excessive Data Collection as a Form of Anticompetitive Conduct: The German Facebook Case

2021 ◽  
pp. 0003603X2199702
Author(s):  
Anne C. Witt
Keyword(s):  
Data Collection ◽  
Competition Law ◽  
Federal Court ◽  
Digital Platforms ◽  
High Profile ◽  
Court Of Justice ◽  
Federal Court Of Justice ◽  
Constitutional Right ◽  
Abuse Of Dominance

In a high-profile decision of February 6, 2019, the German Federal Cartel Office prohibited Facebook’s data collection policy as an abuse of dominance for infringing its users’ constitutional right to privacy. The case triggered a remarkable interinstitutional dispute between the key players in German competition law. Conflicting rulings by the Düsseldorf Higher Regional Court and the German Federal Court of Justice further illustrate how deeply divided the antitrust community is on the role of competition law in regulating excessive data collection and other novel types of harm caused by dominant digital platforms. This contribution discusses the original prohibition decision, the ensuing court orders, and legislative reform proposals in the broader context of European Union and U.S. competition law.

scholarly journals The role of uniqueness in destination branding: the case of historical Portsmouth harbor

2015 ◽  
Vol 10 (2) ◽  
pp. 198-213 ◽  
Author(s):  
Alexandros Apostolakis ◽  
Shabbar Jaffry ◽  
Faye Sizeland ◽  
Adam Cox
Keyword(s):  
Competitive Advantage ◽  
Design Methodology ◽  
Regional Level ◽  
Destination Branding ◽  
Policy Makers ◽  
Content Type ◽  
City Brand ◽  
High Profile ◽  
Local Resources

Purpose – The purpose of this paper is to examine the potential for utilizing a unique resource, such as the Historic Portsmouth Harbor, in order to differentiate the local brand. Design/methodology/approach – The objective of the paper is to examine the role of unique local resources and attractions as a source of competitive advantage through destination branding. Findings – The main findings of the paper indicate that policy makers and destination managers should more proactively utilize the unique elements of the Historic Portsmouth Harbor “brand,” as opposed to the commonplace “waterfront city” brand. This could be achieved by staging events of international significance or through a bid for gaining world heritage status. In addition to that, the paper argues that in order for this branding initiative to have a higher impact, a prominent high profile individual should be appointed. This individual could act as a leader or “brand ambassador” in order to attract stakeholder interest and participation. Originality/value – The paper could be of value to destination managers and marketing organizations in a local, sub-regional and regional level.

On the role of sports nutrition in modern sports and society

2021 ◽  
pp. 75-79
Author(s):  
Сергей Валерьевич Штерман ◽  
Михаил Юрьевич Сидоренко ◽  
Юрий Ильич Сидоренко ◽  
Валерий Соломонович Штерман ◽  
Наталья Ивановна Чеботарева
Keyword(s):  
Sports Injuries ◽  
Team Sports ◽  
Recovery Process ◽  
Sports Nutrition ◽  
Theory And Practice ◽  
Motivating Factors ◽  
Team Leaders ◽  
Individual Sports ◽  
Improve Health

Спортивное питание в настоящее время - это неразделимый сплав, представляющий на практике реализацию современных достижений спортивной физиологии на основе использования специально разработанных продуктов питания со строго научно обоснованным составом. Цель работы заключалась в оценке распространенности в настоящее время продуктов спортивного питания среди различных групп спортсменов и широких слоев населения; в выявлении основных целей, которые ставят перед собой их потребители; в анализе динамики ассортимента продукции на рынке; в определении мотивирующих факторов, оказывающих влияние на потребление этих продуктов и прогнозирование направлений дальнейшего их развития. Доля спортсменов различного уровня, использующих продукты спортивного питания, в настоящее время в разных странах мира составляет от 48 до 81 %. В качестве основных целей их потребления рассматривается повышение уровня спортивных достижений, укрепление состояния здоровья, ускорение процесса восстановления после тренировок и соревнований, улучшение внешнего вида и снижение вероятности получения спортивных травм. Распространенность, объем потребления и ассортимент продуктов спортивного питания увеличиваются с ростом спортивной квалификации атлетов. По причине того, что индивидуальные спортивные дисциплины предъявляют более жесткие психологические требования к их участникам по сравнению с командными, распространенность спортивного питания среди спортсменов в индивидуальных видах спорта установлена выше, чем в командных. Данные проведенных исследований указывают на настоятельную необходимость, с целью обеспечения эффективности применения спортивного питания и предотвращения возникновения нежелательных побочных последствий, постоянного повышения квалификации спортсменов, тренеров, руководителей команд и сопровождающих их медицинских работников в области теории и практики применения современных продуктов спортивного питания. Sports nutrition nowadays is an indivisible alloy, representing in practice the implementation of modern achievements in sports physiology by using specially developted food products with a strictly scientifically formed composition. The purpose of this article was to assess the prevalence of sports nutrition products among various groups of athletes and general population; identifying the main goals that consumers set for themselves in this case; analyzing of the product dynamics on the market; establishing motivating factors that influence consumers behavior and forecasting directions of further sports nutrition development. The share of athletes of various levels using sports nutrition products in different countris of the world currently estimates from 48 to 81 %. The main goals of their consumption are comsidered to increase the level of athletics performance; improve health; accelerate the recovery process after training and competion; improve appearance and reduce the probability of sports injuries. The prevalence, consuption and variety of sports nutrition products used increase with the growth athletes` sports qualification. Due to the fact that individual sports disciplinces impose more stringent physological requirements on their participants compared to team sports, the prevalence of sports nutrition among athletes in individual sports is higher than in team sports. The data of studies indicate the urgent need, in order to ensure the proper effectiveness of the sports nutrition consumption and to avoid the occurance of undesirable side effects, of the carring out continuous knowledge upgrading of athletes, team leaders and accompaning medical personal in the field of theory and practice of sports nutrition.

Societal discontent will increase in Bahrain

2021 ◽  
Keyword(s):  
Large Scale ◽  
Political Representation ◽  
Social Protest ◽  
Small Scale ◽  
Content Type ◽  
High Profile ◽  
Arab Uprisings ◽  
Base Level

Significance Although large-scale social protest in Bahrain has been cowed over the ten years since the ‘Arab uprisings’, small-scale demonstrations recur, reflecting a base level of discontent. Mobilising issues include economic pressures, limited political representation (especially of the Shia majority) and, most recently, ties with Israel. Impacts Despite protests, Israel’s and Bahrain’s respective ambassadors will keep up high-profile activity and statements. The authorities are likely to exaggerate the role of Iranian interference in order to deepen the Sunni-Shia divide. If Riyadh manages to extricate itself from the Yemen war, that could partly reduce the pressure on Manama.

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