Followership in Leadership Studies: A Case of Leader–Follower Trade Approach

The current article acknowledges the absence of followership from the leadership literature for many years. Major theories of leadership are reviewed to assert that (1) modern leadership studies have been developed strictly from the leader's perspective with little or no attention on followership, (2) leadership studies have primarily been based on the static understanding of leadership (leaders always remain leaders),¹ and (3) there seems to be a need for a new paradigm for leader–follower relationships, which may result in organic relationships between leaders and followers through exchange of leadership and followership functions and roles. Thus, it is argued that the mutuality of relationships and influence between the follower and the leader exists. To address the need for a new paradigm for leadership, the leader–follower trade (LFT) approach is introduced, which may result in the nonstatic and organic approach to leadership–followership as two valuable human behavioral functions. In this case, leadership and followership functions and roles may be traded or exchanged by the positional leaders and followers in different situations or organizational settings toward mutual respect, empowerment, and effectiveness.     

Making a Difference with a Discrete Course on Accounting Ethics

Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development.     

Reclaiming ‘Sense’ from ‘Cents’ in Accounting Education

Abstract

This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale to inform and report on corporate activities and make value judgements about accounting. Accounting with its emphasis on transactions and recording makes little sense unless accountability and stewardship objectives are effective. This essay calls for an increased use of active learning strategies (experiential and in-context activities) to connect students to the social realities of accounting. Cognitive dissonance, as an explicit objective of accounting education, provides the means to challenge accounting as a rational stage of endeavour through critical and dialogical perspectives in accounting. Two types of learning pedagogies based on ‘in’ and ‘out’ of classroom activities were discussed and analysed.     

Experiential learning in accounting education: A prison visit

Traditional pedagogic methods in accounting education have been the subject of some criticism with potential solutions referring to out of classroom experiences. This paper relies on the concepts of situated and experiential learning to assess the effects of a learning opportunity involving visits to prison by students enrolled in the final year of an accounting degree program. Data collected from a self-designed survey suggest that the students were intellectually and emotionally engaged in the experience emanating from the novelty and anticipation of entering closed walls and meeting inmates who were former professional accountants. Students appeared to learn a number of lessons including the nature of conflicts faced by professional accountants, factors contributing to fraudulent conduct, and strategies on how they might deal with such conflicts in their professional careers.     

Politics and Insurgencies

The article provides an analytical approach to capturing the population‐centric view of insurgency and allows for the inclusion of politics in describing its earliest stages. The outcome of the politico‐military contest over population support now becomes not only a function of the proposed governing policies of the two contestants, the government and insurgents, but also a function of such factors as the sensitivity of the population to the proposed policies and efforts of the two parties, the effectiveness of their mobilization efforts, and the strategic value of the region to insurgents. We also look at two different scenarios in which the government can and cannot mobilize against the insurgency and establish conditions in which a government may actually choose not to mobilize against a possible domestic threat. We also determine conditions under which insurgents may engage in less rent extraction than the government in order to increase their chances of gaining population support.     

The Effectiveness of Public Assistance Payments (1970–80) in Reducing Poverty Reconsidered

A bstract . The effectiveness of public assistance in reducing poverty in the U.S.A. is re-examined by estimating the extent of public assistance among all families and of families officially defined in poverty. Also studied is the extent of public assistance among families not defined as in poverty. The findings are further analyzed for their changes during the decade 1970–80. It is found that errors of commission (assisting families not in poverty) and of omission (not assisting families in poverty) were quite widespread in 1980, although significantly reduced from their high prevalence in 1970.     

Chinese Students’ Perceptions of the Teaching in an Australian Accounting Programme – An Exploratory Study

ABSTRACT

This exploratory study is designed to elicit and understand the views of Mainland Chinese students concerning their learning experience in an Australian accounting education programme. The article contributes to the literature by investigating the issues and implications associated with international students’ perceptions of teaching, as little research has been undertaken in this context. Data were obtained from focus group interviews at two Australian universities, comprising students who had no prior experience of Western education. Based on an adaptation of Ramsden's 2003 model [Learning to teach in higher education (2nd ed.). London: Routledge], the data show that the students’ educational experience in China has a direct and negative influence on their perceptions of the teaching and learning experience in Australia. The negativity is particularly strong for entry-level students but dissipates to some extent with time. Issues concerning teachers’ enthusiasm, commitment, delivery skills and students’ expectations also emerged as important factors affecting student perceptions.     

Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers

Abstract

The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum. This project has two objectives: to investigate the nature of ethics education in the Australian accounting curriculum and how it has changed from 2000 to 2012; and to analyse the barriers to enhancing ethics education by soliciting the opinions of Heads of Departments/Schools of Australian universities. Compared with early empirical evidence, universities responded to the call for ethics education with increased levels of ethics intervention, but had failed to enhance the extent of ethics education coverage in the intervening period in which the data were collected. The lack of qualified staff and research opportunities represent major obstacles to the enhancement of ethics education.     

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Classification of Nations as Developed and Less Developed: An Arrangement by Discriminant Analysis of Socioeconomic Data

A bstract . Recent data from 62 countries representing various levels of national development are analyzed. A number of metal, economic, nutritional, demographic, cultural and health indicators , derived from these nations, were submitted to discriminant analysis , on the basis of a priori classification of each nation to one of three levels of development. The analysis produced specific characteristics for each level of development, which categorized the nations in distinct clusters underlying the socioeconomic and political similarities in each one. The thus developed discriminant characteristics were then applied to 19 additional nations of "unknown" developmental level: they too were classified and clustered in perfect association with the original 62 by their inherent and acquired similarities. Thus a universally applicable process to classify a nation objectively on the basis of its own national characteristics by level of development is presented.