An Exploration of Accountants, Accounting Work, and Creativity

2011 ◽  
Vol 23 (1) ◽  
pp. 45-64 ◽  
Author(s):  
Stephanie M. Bryant ◽  
Dan Stone ◽  
Benson Wier
Keyword(s):  
The Self ◽  
Common Belief ◽  
Systematic Relationship ◽  
Governmental Accounting ◽  
Department Of Labor ◽  
Accounting Practice ◽  
Accounting Professionals ◽  
The Common

ABSTRACT: In two studies, we explore whether creativity is essential—or antithetical—to professional accounting work. In Study 1, archival analysis of U.S. Department of Labor data indicates that: (1) professional accounting work requires no less creativity than do three competing professions and a diverse sample of U.S. occupations, and (2) greater creativity may be required in financial than in auditing and taxation accounting work. In Study 2, a survey contrasts the self-assessed and number-of-uses creativity of governmental accounting professionals and Master’s of Accountancy (M.Acc.) students with that of M.B.A. students. Results indicate lower creativity among accountants and M.Acc. students compared with M.B.A. students, and no systematic relationship between ethics and creativity. We conclude that while creativity matters to accounting work—more to some areas of accounting practice than others—accountancy education and work may attract or reward entrants with less than desirable levels of creativity, perhaps due to the common belief that creativity is unneeded in, or even deleterious to, professional accountancy work.

Workplace Mindfulness in Accounting Practice: Issues, Opportunities, and Challenges

2019 ◽  
Vol 33 (4) ◽  
pp. 167-185
Author(s):  
Yu-Tzu Chang ◽  
Dan N. Stone
Keyword(s):  
Job Performance ◽  
Work Outcomes ◽  
Review Of Literature ◽  
Accounting Firms ◽  
Accounting Practice ◽  
Accounting Professionals ◽  
Practice Opportunities ◽  
Reducing Stress ◽  
Jel Classifications

SYNOPSIS Research suggests that individual, secular mindfulness can improve work outcomes, including reducing stress and increasing attention, wellness, and job performance. This paper discusses the construct and efficacy of mindfulness and explores opportunities for and challenges to integrating workplace mindfulness in professional accounting. Evidence from websites suggests that most large accounting firms promote workplace mindfulness to their clients and that some (e.g., EY and PWC) promote its practice among their accounting professionals. While a review of literature indicates support for some claimed benefits, workplace mindfulness is no panacea. Challenges to workplace mindfulness include the unwillingness of some accounting professionals to practice mindfulness and that some claimed benefits, e.g., improved leadership and teamwork, are not well-supported by research. The paper concludes by proposing a set of workplace mindfulness issues and practice opportunities and discussing impediments to and the limits of mindfulness in professional accounting. JEL Classifications: M40; M41; M42.

Aristotle on the Sources of the Ethical Life

2019 ◽  
Author(s):  
Sylvia Berryman
Keyword(s):  
Virtue Ethics ◽  
Human Nature ◽  
Common Belief ◽  
Ethical Life ◽  
Metaphysical Grounding ◽  
Middle Way ◽  
The Common

This work challenges the common belief that Aristotle’s virtue ethics is founded on an appeal to human nature, an appeal that is thought to be intended to provide both substantive ethical advice and justification for the demands of ethics. It is argued that it is not Aristotle’s intent, but the view is resisted that Aristotle was blind to questions of the source or justification of his ethical views. Aristotle’s views are interpreted as a ‘middle way’ between the metaphysical grounding offered by Platonists and the scepticism or subjectivist alternatives articulated by others. The commitments implicit in the nature of action figure prominently in this account: Aristotle reinterprets Socrates’ famous paradox that no one does evil willingly, taking it to mean that a commitment to pursuing the good is implicit in the very nature of action. This approach is compared to constructivism in contemporary ethics.

scholarly journals Understanding Urban Commercial Vehicle Driver Behaviors and Decision Making

2021 ◽  
pp. 036119812110035
Author(s):  
Giacomo Dalla Chiara ◽  
Klaas Fiete Krutein ◽  
Andisheh Ranjbari ◽  
Anne Goodchild
Keyword(s):  
Commercial Vehicle ◽  
Operating Time ◽  
Common Belief ◽  
Policy Makers ◽  
Factors Affecting ◽  
Urban Freight ◽  
The Road ◽  
Commercial Drivers ◽  
The Common ◽  
Printed Materials

As e-commerce and urban deliveries spike, cities grapple with managing urban freight more actively. To manage urban deliveries effectively, city planners and policy makers need to better understand driver behaviors and the challenges they experience in making deliveries. In this study, we collected data on commercial vehicle (CV) driver behaviors by performing ridealongs with various logistics carriers. Ridealongs were performed in Seattle, Washington, covering a range of vehicles (cars, vans, and trucks), goods (parcels, mail, beverages, and printed materials), and customer types (residential, office, large and small retail). Observers collected qualitative observations and quantitative data on trip and dwell times, while also tracking vehicles with global positioning system devices. The results showed that, on average, urban CVs spent 80% of their daily operating time parked. The study also found that, unlike the common belief, drivers (especially those operating heavier vehicles) parked in authorized parking locations, with only less than 5% of stops occurring in the travel lane. Dwell times associated with authorized parking locations were significantly longer than those of other parking locations, and mail and heavy goods deliveries generally had longer dwell times. We also identified three main criteria CV drivers used for choosing a parking location: avoiding unsafe maneuvers, minimizing conflicts with other users of the road, and competition with other commercial drivers. The results provide estimates for trip times, dwell times, and parking choice types, as well as insights into why those decisions are made and the factors affecting driver choices.

scholarly journals Business Co-operatives in Australia: “Unlikely Soil for a Co-operative Movement”

2021 ◽  
pp. 1-25
Author(s):  
Greg Patmore ◽  
Nikola Balnave ◽  
Olivera Marjanovic
Keyword(s):  
Business Model ◽  
Common Good ◽  
Business Owners ◽  
The Self ◽  
Small Business Owners ◽  
Large Database ◽  
Average Life ◽  
Direct Competition ◽  
The Common ◽  
Over Time

While co-operatives are traditionally associated with workers, consumers, and farmers, the business model, with its emphasis on democracy and community, has also been adopted by small business owners, the self-employed, and professionals. These business co-operatives are distinct phenomenon, because they primarily consist of independent organizational entities that are not co-operatives and are generally in direct competition with one another. They are unique in that they bring together separate organizations that seek to combat market threats while adopting a philosophy based on co-operative principles. This article begins with an overview of the Australian co-operative landscape. It then defines the concept of business co-operatives and then draws upon the Visual Atlas of Australian Co-operatives History Project, which has developed a large database of Australian co-operatives over time and space, to examine the development of business co-operatives in Australia. It looks at where business co-operatives formed in the economy, the motivation underlying their formation, their average life spans, and their relationships with the broader co-operative movement. The article highlights the value of business co-operatives in introducing the values of participatory democracy and working for the common good into unanticipated markets and reinforcing the co-operative movement.

Dead and Gone? Reply to Jenkins

Utilitas ◽  
2013 ◽  
Vol 26 (2) ◽  
pp. 218-220
Author(s):  
KARL EKENDAHL ◽  
JENS JOHANSSON
Keyword(s):  
Recent Article ◽  
Common Belief ◽  
The Common ◽  
Epistemic Role

In a recent article, Joyce L. Jenkins challenges the common belief that desire satisfactionists are committed to the view that a person's welfare can be affected by posthumous events. Jenkins argues that desire satisfactionists can and should say that posthumous events only play an epistemic role: though such events cannot harm me, they can reveal that I have already been harmed by something else. In this response, however, we show that Jenkins's approach collapses into the view she aims to avoid.

scholarly journals Generation-making narratives and responses to diversity in Poland

2021 ◽  
pp. 026858092199852
Author(s):  
Aneta Piekut ◽  
Gill Valentine
Keyword(s):  
Cultural Diversity ◽  
Common Belief ◽  
Ordinary People ◽  
The Common ◽  
Analytical Category ◽  
Study Participants ◽  
Race And Religion ◽  
Depth Interviews

In this article, the authors move away from approaching generations as static categories and explore how ordinary people, as opposed to scholars, distinguish generations and justify their different responses to cultural diversity in terms of ethnicity, race and religion/belief. The analysis draws on 90 in-depth interviews with 30 residents in the Polish capital, Warsaw (2012–2013). Through approaching generation as an analytical category, the authors identify various differentiating narratives which the study participants employed to draw boundaries between generations, reinforcing the common belief that the youngest Poles are most accepting of diversity. Although generations are seen as the axis of difference, conditioning generation-specific responses to diversity, the accounts emerging from the interviews reveal their relational nature, as well as similarities and points of connection between their experiences.

Cooperation Pullout Test of Double Self-Tapping Screws in Wood Structures

2011 ◽  
Vol 374-377 ◽  
pp. 2520-2524 ◽  
Author(s):  
Gang Shi ◽  
Jian Xing Zhang ◽  
Yuan Qing Wang ◽  
Hui Juan Huang ◽  
Zheng Hong Zhang
Keyword(s):  
Experimental Study ◽  
Pullout Test ◽  
The Self ◽  
Connection Strength ◽  
Wood Structure ◽  
Wood Structures ◽  
Pullout Resistance ◽  
Loading Tests ◽  
The Common ◽  
Strength And Stiffness

In this paper, the experimental study on the self-tapping screw’s pullout resistance in the wood structure was conducted. Domestic ordinary screws were used together with imported or domestic wood to fabricate 6 screw connection specimens in wooden walls. Then monotonic loading tests were conducted and it can be concluded that, the common round screw connection strength mainly depends on the failure mode, the lack of cooperation effect significantly influences the strength of screw connections, and the dispersion of screw connection stiffness is high. So, to obtain formulae for the self-tapping screw connection strength and stiffness by further experimental study will be very necessary.

scholarly journals Money priming and self-other focus

2019 ◽  
Author(s):  
Oliver Genschow ◽  
Johannes Schuler ◽  
Emiel Cracco ◽  
Marcel Brass ◽  
Michaela Wänke
Keyword(s):  
Meta Analysis ◽  
The Self ◽  
Order Effects ◽  
Automatic Imitation ◽  
Self Sufficiency ◽  
Imitation Inhibition ◽  
Trial Basis ◽  
Cautious Interpretation ◽  
The Common ◽  
Explicit Measures

The self-sufficiency hypothesis suggests that priming individuals with money makes them focus more strongly on themselves than on others. However, recently, research supporting this claim has been heavily criticized and some attempts to replicate have failed. A reason for the inconsistent findings in the field may lay in the common use of explicit measures, because they tend to rely on one or just a few items and are thus prone to demand effects and low reliability. In the present research, we administered, in two experiments, the imitation-inhibition task—a robust, unobtrusive and reliable paradigm that is sensitive to self-other focus on a trial-by-trial basis. A pilot study found an increased focus on the self as compared to others when primed with money. Building on this finding, a preregistered high-powered experiment replicated this effect, suggesting that money primes may indeed increase a focus on the self. An additionally carried out meta-analysis indicates that automatic imitation is modulated by self-other focus and that money primes lead to a smaller focus on the self than conventional methods. Overall the found effects are rather small and several limitations, such as order effects, call for a cautious interpretation of the findings.

scholarly journals Verbal realism in a magic world: Carlos Santiago Nino vs. Jorge Luis Borges

2020 ◽  
Vol 6 (1) ◽  
pp. 79-99
Author(s):  
Katya Kozicki ◽  
Luis Gustavo Cardoso
Keyword(s):  
Jorge Luis Borges ◽  
Common Belief ◽  
Human Being ◽  
Legal Analysis ◽  
The Common ◽  
Power Of Words ◽  
The Universe

This paper is an investigation of the reference made by Carlos Santiago Nino about Jorge Luis Borges, in the fifth chapter of his “Introduction to Legal Analysis”, in which he introduces the concept of verbal realism. The production by Borges mentioned by Nino is the poem “The Golem”, which tells the story of rabbi Judah Loew, who attempted to create another human being in his rituals. Thus, this study develops new considerations on the power of words to evoke things, and the common belief that words intrinsically relate to what they represent. In order to do that, the first objective of analysis is the immediate reference of Borges, the dialogue “Cratylus”, by Plato, together with other references, such as Goethe’s Faust, which has a similar narrative to the analyzed poem. The question raised is whether verbal realism offers definitions to constitute the universe built up by Borges. Hence, this article concludes that words, in normative contexts, are useful for summoning certain phenomena towards the events, and that verbal realism, then, has a dimension that Carlos Santiago Nino did not explore.

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