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دی ۱, ۱۳۹۶
۵,۰۰۰ تومان
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دانلود ۵ مقاله پولی غیر قابل دانلود از امرالد سری سوم www.emeraldinsight.com


An investigation of ethical climate
in a Singaporean accounting firm
William E. Shafer
Department of Accountancy, Lingnan University, Tuen Mun, Hong Kong
Margaret C.C. Poon
Department of Accountancy, City University of Hong Kong, Kowloon,
Hong Kong, and
Dean Tjosvold
Department of Accountancy, Lingnan University, Tuen Mun, Hong Kong
Abstract
Purpose – The primary objective of this study is to examine the moderating influence of professional
commitment (PC) on the associations among ethical climate, organizational-professional conflict (OPC)
and organizational commitment (OC) among public accountants. It aims to replicate recent findings on
the relationships among ethical climate, OPC and OC. It also aims to extend prior research by
investigating the association between ethical climate and both functional specialization and
organizational rank in an accounting firm.
Design/methodology/approach – The authors surveyed all professional employees in the
Singapore office of an international accounting firm.
Findings – Significant associations were found between ethical climate, OPC and OC. Participants’
degree of affective commitment to their profession moderated the relationship between the public
interest (benevolent/cosmopolitan) climate and perceived conflict and OC. Specifically, professionally
committed employees reported less conflict and greater commitment when they felt the firm placed
more emphasis on the public interest. These relationships were not present for employees with lower
levels of professional commitment. It was also found that taxation specialists perceived the least
emphasis in the firm on serving the public interest.
Originality/value – No prior study has documented the moderating influence of affective
professional commitment on the association between ethical climate and accountants’ OPC or OC.
This finding has important implications, suggesting that accounting firms’ ability to retain
professionally committed employees will depend in part on the degree to which the firm upholds
professional ideals such as serving the public interest. The fact that tax specialists perceived less
emphasis on serving the public interest than other functional areas implies that tax practices may be
overemphasizing client advocacy at the expense of public service.
Keywords Ethical climate, Professional commitment, Organizational-professional conflict,
Organizational commitment, Singapore, Job commitment, Continuing professional development,
Professional ethics
Paper type Research paper


I am the very model of a special
purpose vehicle
Margaret Woods
Aston Business School, Aston University, Birmingham, UK
Abstract
Purpose – This paper aims to provide a critical comment on complex funding systems.
Design/methodology/approach – This is a critical comment written in the form of a poem. The
poem is in the style of the English light opera composers Gilbert and Sullivan, and is a variation on
their song “I Am the Very Model of a Modern Major General”, from The Pirates of Penzance.
Findings – The poem spotlights financial failure.
Originality/value – The poem spotlights the crazy names and poor transparency of special purpose
vehicles.
Keywords Special purpose vehicle, Balance sheets, Financing, Regulation
Paper type Viewpoint


Business research in virtual
worlds: possibilities and
practicalities
Kim MacKenzie, Sherrena Buckby and Helen Irvine
School of Accountancy, Queensland University of Technology,
Brisbane, Australia
Abstract
Purpose – It is predicted that virtual business and related research possibilities will expand
significantly. In this context, the aim of this paper is to use insights from a virtual research project to
present a theoretically-informed toolbox of practical suggestions to guide the conduct of virtual world
business research.
Design/methodology/approach – Archival evidence is presented, and data from a study
conducted in Second Lifew in 2007 is interpreted through Llewellyn’s framework (physical,
structural, agential, cultural and mental dimensions).
Findings – With the burgeoning of virtual business applications, appropriate systems that
encompass the dynamics of both the real and the virtual will need to be developed by and for
accountants, auditors and business professionals. Researchers of virtual business activities will need
to adapt to the physical, structural, agential, cultural and mental dimensions unique to virtual worlds.
Research limitations/implications – While based on reflections from a single study in Second
Life, this paper identifies possibilities for future virtual research on issues of accountability and
accounting relating to virtual worlds.
Practical implications – The practical toolbox will assist virtual researchers to deal with the
possibilities and practicalities of conducting research in virtual worlds.
Originality/value – Despite the proliferation of virtual worlds, predictions of virtual business
applications, and consequent accountability and accounting implications, there is a paucity of
academic literature on conducting business research in virtual settings. This prescient paper develops
a conceptual framework to guide the conduct of research in virtual worlds, and identifies the unique
opportunities and challenges they present.
Keywords Avatar, Virtual research, Virtual worlds, Virtual business, Second Life, Accountability,
Research
Paper type Research paper


Sexuality and sexual symbolism
as processes of gendered identity
formation
An autoethnography of an accounting firm
Kathryn Haynes
Newcastle University Business School, Newcastle, UK
Abstract
Purpose – The aim of this paper is to critically evaluate sexuality and sexual symbolism within the
organisational culture of an accounting firm to explore how it is implicated in processes of gendering
identities of employees within the firm.
Design/methodology/approach – The paper uses a reflexive autoethnographical approach,
including short vignettes, to analyse the inter-relationships between gender, sexuality and power.
Findings – By exploring the symbolic role of artefacts, images, language, behaviours and buildings
in creating and maintaining gendered relations, male sexual cultures and female sexual
countercultures, the paper finds that sexual symbolism in this accounting firm entwines gendered
power and domination, practice and resistance, in complex cultural codes and behaviours. It draws out
implications for organisations and accounting research.
Originality/value – The paper extends current conceptualisation of gendered constructs in
accounting to include sexuality; applies organisational and feminist theory to autoethnographical
experience in accounting; and contributes a seldom-seen insight into the organisational symbolism
and culture of a small accounting firm, rather than the oft-seen focus on large firms.
Keywords Gender, Sexuality, Symbolism, Accounting firm, Autoethnography, Culture, Identity,
Feminism, Accounting
Paper type Research paper


Descriptive, instrumental and
strategic approaches to corporate
social responsibility
Do they drive the financial performance
of companies differently?
Giacomo Boesso
Department of Economics and Management, University of Padova,
Padova, Italy
Kamalesh Kumar
College of Business, The University of Michigan-Dearborn, Dearborn,
Michigan, USA, and
Giovanna Michelon
Department of Economics and Management, University of Padova,
Padova, Italy
Abstract
Purpose – The purpose of this study is to investigate whether the descriptive, instrumental, and
strategic approaches to corporate social responsibility (CSR) are related to corporate performance (CP)
and to determine the nature of this relationship, if any.
Design/methodology/approach – Using data collected by KLD Research Analytics and Global
Reporting Initiative (GRI), the study examines the association between companies’ choice of
approaches to the CSR and CSR-CP relationship.
Findings – Results of this study indicate that each of the three approaches to CSR – descriptive,
instrumental, and strategic – are associated with CP, but in different ways. While the instrumental
approach to CSR has a positive association with short-term measures of CP, the strategic approach is
associated with short-term and medium-term measures of CP, and the descriptive approach has no
definite association with CP at all.
Originality/value – This study integrates the prevailing justifications for CSR with the taxonomy of
approaches to CSR – instrumental, descriptive and strategic – suggested in the literature. It has been
argued that these frameworks influence managers’ conception of what constitutes effective
stakeholder management and make a difference in how decision makers in an organization think and
act in crafting the company’s social initiatives and in deciding what the company aims to achieve
through these initiatives. By examining the association between companies’ approaches to CSR and
stakeholder management of the CSR-CP relationship, the study offers another perspective of the
ongoing debate in the social accounting literature about the accountability relationships between
business and society.
Keywords Stakeholder management, Corporate social responsibility, Corporate financial performance,
Approaches to CSR, Social responsibility, Stakeholders

 



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