The power of Australian small accounting firms’ unethical exposure

Purpose– The purpose of this paper is to investigate small business owner/manager’s exposure to unethical behavior, and to examine the influence of unethical exposure on organizational intention to implement ethical policies and practices.

Design/methodology/approach– Using a sample of 209 Australian small accounting firms with a path analysis, this paper adopts a modified ethical decision-making model to test the relationship between exposure and personal attitudes toward unethical behavior, and the relationship between exposure and intentions to implement ethical policies and practices at firm level.

Findings– The results show that increased exposure to unethical behavior triggered stronger personal attitudes with small accounting firm owners/managers tending toward accepting unethical behavior. In contrast, at the firm level, more exposure to unethical behavior creates cautious overtones and motivates owners/managers to take action and implement more ethical policies, with the underlying aim of addressing serious ethical issues.

Research limitations/implications– The study tests the ethical decision-making model but focuses only on three constructs (i.e. exposure, attitude and response). The aim is to examine whether extensive exposure to unethical behavior would change personal attitudes toward accepting such behavior, and whether unethical exposure would trigger firm owner/managers to take action and address the ethical dilemma by establishing some ethical guidelines. Other important variables (such as subjective norm, personal locus of control) embedded in the ethical decision-making model should be included in future research.

Practical implications– The study draws attention to ethical dilemmas encountered by many small accounting professionals and their organizations. It addresses the importance of upholding the ethical standard and avoiding the extensive exposure to unethical behavior. It also emphasizes the needs for small businesses to establish some ethical policies and practices.

Originality/value– The paper is purposely set out to reduce the gap in studying how small accounting firms make decisions in implementing their ethical policies and practices to address the rampant ethical dilemma faced by their employees as a result of many corporate scandals and financial crises of the past decade. The results are particularly valuable for small accounting firm owners/managers. The findings also have educational and policy implications.

Australia-Malaysia security cooperation as a pivotal component for more stable bilateral relations

In the 1980s and 1990s, Australian-Malaysian relations reached a critical juncture due to a series of crises, such as the 1986 capital punishment of convicted drug smugglers Barlow and Chambers, and the 1993 "recalcitrant" jibe by Australian Prime Minister Paul Keating. Following the election of the Howard government in 1996, relations continued to be on a roller coaster with the Malaysian Prime Minister Mahathir Mohamad leading anti-Australia protests over the "Howard Doctrine," the Australian leadership of the 1999 intervention in East Timor, and the "Deputy Sheriff" controversy. Despite this, defense relations between the two remained strong. The success of this cooperation rests on shared political commitment to the security of the region. This article examines the impact that positive cooperation in "high politics" has had in mitigating the negative aspects of crises in "low politics." It argues that close bilateral defense relations have worked to prevent the emergence of further critical junctures in 2012 following the collapse of the Australian-Malaysian refugee swap deal and statements by Australian politicians about Malaysia's poor treatment of asylum seekers, and in 2013 over the overt support by many Australian politicians of the opposition, especially Anwar Ibrahim, during the Malaysian general elections.

Perceptions of crisis care in populations who self-referred to a telephone-based mental health triage service

Although psychiatric crises are very common in people with mental illness, little is known about consumer perceptions of mental health crisis care. Given the current emphasis on recovery-oriented approaches, shared decision-making, and partnering with consumers in planning and delivering care, this knowledge gap is significant. Since the late 1990s, access to Australian mental health services has been facilitated by 24/7 telephone-based mental health triage systems, which provide initial psychiatric assessment, referral, support, and advice. A significant proportion of consumers access telephone-based mental health triage services in a state of crisis, but to date, there has been no published studies that specifically report on consumer perceptions on the quality and effectiveness of the care provided by these services. This article reports on a study that investigated consumer perceptions of accessing telephone-based mental health triage services. Seventy-five mental health consumers participated in a telephone interview about their triage service use experience. An eight-item survey designed to measure the responsiveness of mental health services was used for data collection. The findings reported here focus on the qualitative data produced in the study. Consumer participants shared a range of perspectives on telephone-based mental health triage that provide invaluable insights into the needs, expectations, and service use experiences of consumers seeking assistance with a mental health problem. Consumer perceptions of crisis care have important implications for practice. Approaches and interventions identified as important to quality care can be used to inform educational and practice initiatives that promote person-centred, collaborative crisis care.