scholarly journals Being a good financial auditor. Conceptions of responsibilities among accountancy students

2021 ◽  
Vol 95 (9/10) ◽  
pp. 303-319
Author(s):  
Gjalt de Graaf ◽  
Antoinette Rijsenbilt ◽  
Job van Exel
Keyword(s):  
Mixed Methods ◽  
The Netherlands ◽  
Q Methodology ◽  
Professional Competence ◽  
Research Question ◽  
Professional Behaviour ◽  
Mixed Methods Approach ◽  
Main Research ◽  
The Future ◽  
Part Time

Auditors serve several masters. They have a clear obligation towards society, which expects them to be honest in checking the books of what are sometimes influential and wealthy institutions. At the same time, auditors are hired and paid by their clients, the companies they audit, who may have clear expectations in return. Sometimes the different obligations auditors have, or perceive to have, can conflict. We focus here on accountancy students who already work part-time at accountancy firms and who will shape the future of accounting. Our main research question is: What different conceptions of auditor responsibilities exist among accountancy students? We used Q-methodology, a mixed-methods approach, to identify and describe the views accountancy students have on what are the responsibilities of an auditor. We found four conceptions of auditor responsibilities among accountancy students in the Netherlands that are distinct in how they deal with conflicts between professional behaviour, integrity, objectivity, and professional competence.

scholarly journals Estudio piloto sobre las respuestas motrices y psicológicas de jugadores y entrenadores durante la competición a la propuesta de reglas para mini-balonmano playa (Pilot study on players’ and coaches’ motor and psychological responses during competition t

Retos ◽  
2021 ◽  
Vol 43 ◽  
pp. 623-633
Author(s):  
Juan Antonio Sánchez-Sáez ◽  
Juan Pablo Morillo-Baro ◽  
José Miguel Sánchez Malia ◽  
Daniel Lara Cobos ◽  
Jose Luis Arias-Estero
Keyword(s):  
Mixed Methods ◽  
Pilot Study ◽  
Perceived Competence ◽  
Psychological Responses ◽  
Mixed Methods Approach ◽  
Dependent Variables ◽  
The Future ◽  
Post Test ◽  
Quasi Experimental

 Recientemente se ha planteado una propuesta de reglamento de mini-balonmano playa para adaptar el juego adulto a los jugadores en formación de hasta 11 años. El objetivo del estudio fue conocer las respuestas motrices y psicológicas de jugadores y entrenadores tras haber entrenado y jugado con el reglamento propuesto para mini-balonmano playa. Participaron 35 jugadores (16 niños y 19 niñas, edad: 8-11 años, M = 10.06, SD = 0.91) y cinco entrenadores (4 hombres y 1 mujer). El estudio siguió un enfoque de métodos mixtos, cuantitativo y cualitativo. El diseño fue cuasi-experimental con medidas post-test. La intervención siguió tres procesos: (a) la presentación del reglamento a los entrenadores, (b) el entrenamiento aprovechando las ventajas del nuevo reglamento, (c) la competición en un torneo de mini-balonmano playa. Cuantitativamente, las variables dependientes fueron motrices y psicológicas. Cualitativamente, se preguntó a los participantes por sus experiencias habiendo entrenado y jugado con el nuevo reglamento. Se obtuvieron valores elevados en cuanto a la igualdad en la participación, roles desempeñados, decisiones adecuadas en pase, giro y shoot-outs, competencia percibida, disfrute e intención de práctica futura. En conclusión, el reglamento propuesto para mini-balonmano playa parece que estuvo adaptado para los jugadores en formación del presente trabajo (hasta 11 años), dado que, en general, favoreció la participación de los jugadores por igual, sin especializarse en un rol, la equidad entre niños y niñas, las decisiones adecuadas y la adherencia hacia la actividad. Abstract. A proposal for a mini-beach handball regulation has recently been put forward to adapt the adult game to children up to 11 years of age. The aim of the study was to find out the motor and psychological responses of players and coaches after training and playing with the proposed mini-beach handball rules. Thirty-five players (16 boys and 19 girls, age: 8-11 years, M = 10.06, SD = 0.91) and five coaches (4 males and 1 female) participated. The study followed a mixed methods approach, quantitative and qualitative. The design was quasi-experimental with post-test measures. The intervention consisted of three procedures: (a) the presentation of the regulation to the coaches, (b) to train taking advantage of the new regulations, (c) to compete in a mini-beach handball tournament. Quantitatively, the dependent variables were motor and psychological. Qualitatively, participants were asked about their experiences training and playing with the new rules. High values were obtained in terms of equality in participation, roles played, appropriate decisions in passing, turning and shoot-outs, perceived competence, enjoyment, and intention to practice in the future. In conclusion, the proposed rules for mini-beach handball seem to be adapted for participants in the present study (up to 11 years of age), given that, in general, it favoured equal participation of players, without specialising in one role, equity between boys and girls, appropriate decisions and adherence to the activity.

scholarly journals Hiring of Flexible and Fixed-term Workers in Five Norwegian and Swedish Industries

2018 ◽  
Vol 8 (3) ◽  
Author(s):  
Jørgen Svalund ◽  
Anna Peixoto ◽  
Jon Erik Dølvik ◽  
Kristin Jesnes
Keyword(s):  
Research Question ◽  
Work Organization ◽  
Main Research ◽  
Flexible Labor ◽  
Time Work ◽  
Part Time ◽  
Alternative Sources ◽  
Gender Profile ◽  
Term Labor ◽  
Part Time Work

Analyzing how and why employers use fixed-term contracts or alternative forms of flexible, shortterm labor in five labor-intensive industries in Norway and Sweden, the main research question in this article is how employer hiring of temporary labor is affected by differences in national employment regulations and industries. Regarding employer motives, we find strong and similar inter-industry differences across the two countries, while the share of fixed-term employees is generally higher in Sweden than in Norway where regulations are stricter. Further, employers’ hiring of fixed-term labor is contingent on their access to alternative sources of flexible labor when faced with shifting demand, need for substitutes, or complex shift plans. The mix of fixed-term labor, agency workers, and use of extra part-time work also varies across industries, depending on the pattern of production, work organization, and workforce gender profile.

scholarly journals MAKING THE MOST OF MAKERS: AN EXPLORATION OF THE NEED FOR A PROTOTYPING TOOL FOR COMPANIES TO ENGAGE WITH THE MAKER MOVEMENT

2020 ◽  
Vol 1 ◽  
pp. 967-976
Author(s):  
A. J. E. Kimber ◽  
C. A. Hansen ◽  
A. G. Özkil
Keyword(s):  
Mixed Methods ◽  
Future Development ◽  
Maker Movement ◽  
Mixed Methods Approach ◽  
Design Considerations ◽  
The Future ◽  
The Maker Movement

AbstractMakers have proven to be skilled at prototyping and therefore present a unique opportunity for companies, who seek to improve their capabilities, to learn from them. In this study, a mixed methods approach was used to understand possible benefits to both companies and makers from collaborating in prototyping, and to identify a set of design considerations to guide the future development of a tool to facilitate such collaboration. Despite challenges to collaboration, a tool designed to help companies engage with makers in prototyping could be beneficial to both and should be developed.

The Extended Project Qualification

2013 ◽  
Vol 3 (1) ◽  
pp. 66-77 ◽  
Author(s):  
David William Stoten
Keyword(s):  
Mixed Methods ◽  
Final Stage ◽  
Design Methodology ◽  
Independent Learning ◽  
Content Type ◽  
Mixed Methods Approach ◽  
Academic Literature ◽  
Statistical Reliability ◽  
The Future ◽  
Three Stages

Purpose – The purpose of this paper is to investigate how the Extended Project Qualification (EPQ) is viewed by students and teachers and its value as a vehicle to promote self-directed independent learning. Design/methodology/approach – A mixed methods approach was adopted in three stages. Stages 1 and 2 structured questionnaires were issued to students and teachers were interviewed in a third and final stage. The second questionnaire relating to students’ views were analysed for statistical reliability using the χ2-test. Findings – The research suggests that EPQ is a possible vehicle to promote independent learning and negates some of the more negative aspects associated with classroom-based learning. Research limitations/implications – This research was based on research undertaken at two Sixth Form Colleges (SFCs). Although insightful and a useful description, it cannot claim to reflect the experience of EPQ at every institution in the SFC sector. Originality/value – The SFC sector is rarely reported on in the academic literature. This paper also reports on a relatively new and important initiative within the sector and offers a possible view of the future in the classroom.

scholarly journals Gender Equity and Norms in Health Programs: Learnings from a Drowning Reduction Program in Bangladesh

2020 ◽  
Author(s):  
Medhavi Gupta ◽  
Aminur Rahman ◽  
Notan Chandra Dutta ◽  
Md. Shafkat Hossain ◽  
Devaki Nambiar ◽  
...  
Keyword(s):  
Mixed Methods ◽  
Health Outcomes ◽  
Gender Norms ◽  
Health Programs ◽  
Leadership Roles ◽  
Gender Analysis ◽  
Community Based ◽  
Mixed Methods Approach ◽  
Reduction Program ◽  
Part Time

Abstract Background: Community-based health programs implemented in low-and middle-income countries have additional health impacts beyond their targeted outcomes, such as on gender norms, roles and relationships. Programs should measure their effects on gender to respond to any unexpected consequences. Hence, we conducted a gender analysis on a drowning reduction program in rural Bangladesh providing survival swimming classes to children.Methods: A mixed-methods approach was used. Quantitative program monitoring data was analysed to assess gender differences in program participation and engagement. A qualitative approach using interviews, focus group discussions and observations aimed to find explanations for quantitative findings and additional experiences of the program. The analysis was conducted using Family Health International 360’s Gender Integration Framework.Results: Fewer girls participated in the swimming classes than boys due to cultural perceptions on appropriate activities for girls and their greater involvement in domestic work. Women were not hired in leadership roles in the implementing organisation due to constraints on transport access and perceptions on women’s ability to conduct labour-intensive activities. However, the program influenced communities to become more accepting of local women’s mobility and involvement in employed work due to their engagement in the program as swim instructors. Women swim instructors were also more satisfied with the pay and part-time nature of the work as men were able to earn more elsewhere, and so women were recruited in higher numbers by the implementing organisation.Conclusions: Systematised strategies are required to ensure equal participation of girls and boys in swim classes and enable equitable drowning outcomes. Within the implementing organisation, changes to attitudes and the formulation of gender-specific strategies will support women in leadership roles, ensuring that women-specific issues are considered in program delivery. The implementing organisation may also consider strategies to combat perceptions that lower-paying part time work is more suitable for women than men. Addressing these issues would have positive implications for the health and equity of both men and women in these rural communities.Contributions to literature· Community-based health programs have impacts on gender norms, roles and relationships within their context of implementation, which in turn affect individuals’ health outcomes unexpectedly. These effects are rarely analysed.· This study describes a novel application of a gender analysis to a drowning reduction program in Bangladesh, using a mixed-methods approach.· We show that the program had positive impacts on women’s mobility and access to employment, but also identify opportunities for this program to actively transform harmful gender norms for equitable health outcomes.· Implementers of health programs may follow a similar methodology and framework to identify how they are affecting health outcomes through impacts on gendered constraints, norms and relationships.

scholarly journals A Mismatch in Future Narratives? A Comparative Analysis Between Energy Futures in Policy and of Citizens

2021 ◽  
Vol 3 ◽  
Author(s):  
Simone W. Haarbosch ◽  
Maria Kaufmann ◽  
Sietske Veenman
Keyword(s):  
Comparative Analysis ◽  
The Netherlands ◽  
Research Question ◽  
Energy Transition ◽  
Living Environment ◽  
Policy Documents ◽  
Policy Narratives ◽  
The Future ◽  
Energy Justice ◽  
Future Narratives

In the Netherlands, one of the goals of the energy transition is to expand the energy neutrality of houses up to 1.5 million houses until 2030. Citizens are expected to play an important role in this process, but the implementation is hampering, as citizens do not take up this role, for example, installing solar panels. Policy documents tend to anticipate futures changes from an economic rationale, which tends to align more clearly with the anticipated futures of higher educated, financially wealthy households. So, in a broader perspective, it is unclear how the future desires and expectations of citizens are represented in policy. Often, policies focus on the implementation of best-practices, in contrast, this study investigated in the potential mismatches between futures of citizens and environmental policies. As (policy) narratives of the future are performative, excluding certain stakeholders' perceptions might lead to energy injustice and could jeopardize the implementation of the energy transition. Indeed, expectations and desires of citizens seem not to be considered as they are based on different rationales (e.g., clean, green, safe living environment). This paper aims to analyse the future “narrative mismatches” (Ottinger, 2017) in the context of the energy transition in the Netherlands. Therefore, we combine a futures perspective, which distinguishes between expected, desired, and strategic future; and an energy justice perspective as we want to analyse how different issues of energy justice are recognized in these future narratives. Our research question is “How do policy future narratives on energy relate to future narratives that are important to citizens' everyday life in the Netherlands?” A narrative approach had been chosen to conduct a comparative analysis between a set of policy documents and the narratives of 30 local citizens. We identified several future narrative mismatches, which can be distinguished in two main types: (1) opposing mismatches, where policy narratives and narratives of citizens anticipate antagonistic futures, and (2) disconnected mismatches, where the mismatch emerges because narratives do not engage with each other and focus on different issues. These mismatches of anticipated futures might create challenges for the implementation of the energy transition characterized by just decision-making and a fair distribution of burdens and benefits.

scholarly journals #MeToo, Sexual Harassment and Coping Strategies in Norwegian Newsrooms

2020 ◽  
Vol 8 (1) ◽  
pp. 57-67 ◽  
Author(s):  
Trond Idås ◽  
Kristin Skare Orgeret ◽  
Klas Backholm
Keyword(s):  
Mixed Methods ◽  
Sexual Harassment ◽  
Coping Strategies ◽  
Research Question ◽  
Editorial Staff ◽  
Professional Lives ◽  
Mixed Methods Approach ◽  
And Coping ◽  
Depth Interviews

This article, through conducting a study of the sexual harassment (SH) of media workers, investigates the extent and types of SH experienced by the editorial staff of Norwegian newsrooms at the time the #MeToo campaign arrived in Norway, and what effects such experiences have on journalists’ professional lives. We are also interested in what Norwegian media houses are doing to address these challenges. The leading research question consists of three interrelated parts: To what extent are journalists exposed to SH? What coping strategies do they use? How can newsrooms be better prepared to fight SH, from the perspective of the safety of journalists? A mixed methods approach, which combines findings from a quantitative questionnaire with qualitative in-depth interviews, was used to answer these questions. The findings show that female, young, and temporary media workers are significantly more frequently targeted than others and that those who had experienced SH handled the situation using avoiding strategies to a significantly greater extent than those who had only been exposed to unwanted attention experiences. The findings feed into a discussion of what strategies media houses can use to be better prepared in the fight against SH.

scholarly journals Towards Responsible Rebellion: How Founders Deal with Challenges in Establishing and Governing Innovative Living Arrangements for Older People

2020 ◽  
Vol 17 (17) ◽  
pp. 6235
Author(s):  
Katja M. Rusinovic ◽  
Marianne E. van Bochove ◽  
Suzanna Koops-Boelaars ◽  
Zsuzsu K.C.T. Tavy ◽  
Joost van Hoof
Keyword(s):  
The Netherlands ◽  
Older People ◽  
Living Arrangements ◽  
Social Engagement ◽  
Independent Living ◽  
Research Question ◽  
Supervisory Board ◽  
Social Entrepreneurs ◽  
Main Research ◽  
Depth Interviews

In the Netherlands, there is an increasing need for collective forms of housing for older people. Such housing bridges the gap between the extremes of living in an institutionalised setting and remaining in their own house. The demand is related to the closure of many residential care homes and the need for social engagement with other residents. This study focuses on housing initiatives that offer innovative and alternative forms of independent living, which deviate from mainstream housing arrangements. It draws on recent literature on healthcare ‘rebels’ and further develops the concept of ‘rebellion’ in the context of housing. The main research question is how founders dealt with challenges of establishing and governing ‘rebellious’ innovative living arrangements for older people in the highly regulated context of housing and care in the Netherlands. Qualitative in-depth interviews with 17 founders (social entrepreneurs, directors and supervisory board members) were conducted. Founders encountered various obstacles that are often related to governmental and sectoral rules and regulations. Their stories demonstrate the opportunities and constraints of innovative entrepreneurship at the intersection of housing and care. The study concludes with the notion of ‘responsible rebellion’ and practical lessons about dealing with rules and regulations and creating supportive contexts.

The Drug Court Team and Discretionary Decision-Making: A Mixed-Methods Examination of Sanctioning Responses to Continued Participant Alcohol and Other Drug Use

2020 ◽  
Vol 32 (1) ◽  
pp. 27-48
Author(s):  
Benjamin R. Gibbs ◽  
Tusty ten Bensel ◽  
Madison K. Doyle ◽  
William Wakefield
Keyword(s):  
Decision Making ◽  
Mixed Methods ◽  
Drug Use ◽  
Performance Measures ◽  
Drug Court ◽  
Research Question ◽  
Drug Courts ◽  
Program Performance ◽  
Mixed Methods Approach ◽  
Participant Characteristics

Drug courts attempt to gain participant compliance and alcohol and other drug (AOD) use abstinence through a strategy of moderate and progressive sanctioning, but its discretionary application possesses the capacity for disparity across participants and behaviors. The purpose of this study was to examine the drug court team’s (DCT) discretionary use of sanctions in response to continued participant AOD use. A mixed-methods approach was used for analyzing agency data ( n = 1,032) and interviews of five members of the DCT. Data were collected from an adult felony drug court over a 6-year period (2008–2013) and use to answer the following research question: “What participant characteristics and program performance measures affected sanctioning outcomes?” We found that offender attributes did play a role in the sanctioning decision, but program performance measures were stronger predictors of sanction type.

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