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81.
This study compares personalities of senior accounting students with public accountants using a rigorous personality instrument, the 16PF. Comparisons are made between accountants and students, between accountants and students by gender, between male and female students, and between students and junior accountants. For all comparisons made, the findings indicate significant differences exist, both overall and for individual personality factors. Implications of these findings for accounting educators concerning curriculum emphasis, content, and counseling of students are discussed, together with possible implications for the profession. 相似文献
82.
Lois S. Mahoney Linda Thorne Lianna Cecil William LaGore 《Critical Perspectives On Accounting》2013,24(4-5):350-359
Over the past two decades, more and more U.S. firms are voluntarily issuing costly standalone Corporate Social Responsibility (CSR) Reports. Nevertheless, firms’ motivations for issuing standalone CSR Reports are not clear. In this paper, we consider two different explanations: signaling and greenwashing. The first explanation, signaling, proposes that firms use standalone CSR Reports as a signal of their superior commitment to CSR, which suggests firms with stronger social and environmental records will be more likely to issue standalone CSR Reports as compared to those without. The second explanation, greenwashing, proposes that firms use standalone CSR Reports to pose as “good” corporate citizens even when they do not have stronger social and environmental records. To provide insight into these explanations we compare the CSR performance scores of firms that issue CSR reports to those firms that do not. We control for firm size, leverage, profitability and industry. We find that firms that voluntarily issue standalone CSR Reports generally have higher CSR performance scores, which suggests that firms are using voluntary CSR Reports to publicize stronger social and environmental records to stakeholders. 相似文献
83.
84.
In this paper, we demonstrate that the works of Franz Kafka provide an exemplary resource for the investigation of “moral distance” in organizational ethics. We accomplish this in two ways, first by drawing on Kafka’s work to navigate the complexities of the debate over the ethics of bureaucracy, using his work to expand and enrich the concept of “moral distance.” Second, Kafka’s work is used to investigate the existence of “ethical violence” within organizations which entails acts of condemnation and cruelty purportedly in the name of ethics. Kafka’s work provides insight into the processes of moral distancing across a range of organizational contexts including highly formal as well as more informal settings. The paper enriches the concept “moral distance” by identifying the existence of facilitators of moral distance beyond the mechanisms of formal rationality that have been the focus of existing studies. We argue that Kafka’s intense portrayal of “ethical violence” points to an aporia at the very heart of organizational ethics. 相似文献
85.
Joan Munro 《公共资金与管理》2020,40(4):316-325
ABSTRACTThis article examines the critical leadership actions that support collaborative public service innovations, drawing on evidence from UK local government led partnerships. It concludes that success is more likely if leaders help the partnership to: build mutual trust; agree clear, well thought through, politically supported ambitions; invest time, resources and energy; galvanize managers and staff; make a long term commitment to achieving the objectives, learning, adapting and growing innovations together. 相似文献
86.
Michael T. Ford Lois E. Tetrick 《International Journal of Human Resource Management》2013,24(8):1472-1485
Approximately 4.2 million Americans suffered nonfatal work-related injuries and 6,000 workers died of fatal work-related injuries in the US in 2005 (Bureau of Labor Statistics 2007). Given these numbers, employee safety continues to be a concern in organizations despite engineering advances that have reduced exposures over the past few decades. Many factors contribute to workplace safety. These include characteristics of the physical environment and human behaviour within that environment. Human behaviour on some level plays a role in the vast majority of workplace accidents and injuries. This can include risky behaviour and signal detection failures, as well as a lack of proactive and collective safety behaviours that focus on changing the work environment to increase safety. Although several predictors of safety-related behaviour have been identified, there are some unresolved issues with respect to safety performance in organizations. This article focuses on the behaviours that compose safety performance, the factors that contribute to human safety performance, particularly those related to motivation, and some potential new areas of research in safety motivation in organizations. 相似文献
87.
88.
A model of new unionism has been developed which is characterized by features such as the servicing of members as customers and a shift to co‐operative industrial relations. The UNISON–employer partnerships in workplace learning in the UK initially appear to fit such a model. This paper outlines the model of new unionism and cautions against interpreting these partnerships as evidence of its development. The paper concludes that this initiative is organized within a collective framework and may provide a basis for the development of workplace trade union activism rather than being indicative of its decline. 相似文献
89.
Barton L. Weathington Lois E. Tetrick 《Employee Responsibilities and Rights Journal》2000,12(3):141-162
Past research suggests that employee perceptions of the benefits provided to them by their organization can influence employee attitudes. Three factors that appear to influence the perception of benefits by employees are benefit satisfaction, benefit importance, and the perceived motive of the organization in providing the benefit to employees. However, it also appears that some benefits are perceived as rights that are owed to employees by the organization. This study proposes and tests a model of benefit perception that incorporates all of these factors. Results suggest that benefit satisfaction and the perceived motive of the organization in providing a benefit both have a direct relationship with employee attitudes. The perceived right status of a benefit appears to moderate this relationship. 相似文献
90.
The gap between a firm's reservoir of technical knowledge and the formation of a project to explore the commercial potential of a breakthrough technical insight or discovery is the first major discontinuity in the radical innovation lifecycle. The first step toward bridging that gap occurs when the researcher with the technical insight recognizes that it might have commercial potential and decides to alert a research manager. In our longitudinal study of eight radical innovation projects in six large, multi‐national, R&D‐intensive firms, the initiation of a radical innovation project was neither frequent nor routine. In fact the participants in the study indicated that the initiation of a project – in their terminology, the 'fuzzy front end of innovation'– was the most challenging and uncertain part of the lifecycle. In this paper we explore the case data to illuminate the nature of the initiation gap. In addition we present an assessment framework that can help researchers decide whether or not to bring their technical idea to the attention of management. If the decision is positive, the assessment tool can help them prepare for the discussion with management and identify the strengths and weaknesses of the case to submitted for evaluation. 相似文献