Effects of exposure to unethical practices on the personal attitudes of accountants in small accounting firms

We investigate how exposure to unethical practices affects the personal attitude of accountants in small accounting firms towards unethical behaviours. This is an important topic for business because accountants in small accounting firms are in a position to influence the behaviour of the large number of businesses they serve. The main independent variable is a measure of exposure to a variety of different types of unethical practices. A regression involving the exposure variable onto personal attitude is carried out using data from owners/managers of small accounting firms in Australia. Findings confirm a negative relationship between the amount of exposure and personal attitude towards questionable practices: increased exposure to questionable ethical behaviour is related to an increase in the level of acceptance of unethical behaviour. While such a finding is not unexpected, it suggests that other strategies need to be pursued to encourage ethical behaviour.

Influences on the supply of accounting graduates in Australia: a focus on international students

This paper examines the influences on the potential supply of accounting graduates in Australia with reference to the personal and social influences on the decision to major in accounting using the Theory of Reasoned Action and focusing on differences between local and international students. Responses from 437 accounting majors' found that personal attitudes linked to 'intrinsic interest' and 'extrinsic interest' was influential in choice of major. 'Reference groups' were an important social influence for international students. The findings have implications for government policy and the accounting profession in terms of attracting students and particularly international students, who are sufficiently interested in accounting as a career choice to address the skill shortage in Australia.

A study of older Australians’ volunteering and quality of life : empirical evidence and policy implications

Older Australians are confronted by dramatic changes in their physical, social, financial, and psychological well-being. There are social costs to these changes related to their productivity and increased costs associated with caring for older Australians. Greater community engagement through voluntary work practice may minimize these costs, as well as positively influence volunteers' subjective quality of life (QOL). This study investigates the motivations for older Australians to engage in formal voluntary work. It seeks to identify whether the motivational factors to volunteer are associated with individuals' subjective QOL. The results indicate a positive relationship between older people's motivations to volunteer and their subjective QOL. This association is strengthened by respondents' community orientation, positive perception of voluntary work, positive personal attitudes toward volunteering, and their self-esteem. The role of policy makers in motivating larger participation by the older groups is discussed.

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.

Body image and physical disability - personal perspectives

The current study used qualitative methodology to investigate the body image concerns of people with physical disabilities. Three males and four females aged between 22 and 50 years, in Melbourne, Australia, participated in the study. Three participants were heterosexual, two were homosexual and two described their sexual identity as predominantly heterosexual but ‘bicurious’. The data were gathered through individual interviews of approximately 2 h duration, where participants responded to a set of predetermined open-ended questions. The study found that bodily impairment had a negative influence on the participants’ psychological experiences, feelings and attitudes toward their own bodies. The impact of feedback from the social environment was highlighted, and there was evidence suggesting that individuals gradually adjust to their different bodies and increasingly accept their disabilities over time.

More? You want more?..of course I do! Transsexualism and birth certificates-changing records or attitudes?

In 2004, the Victorian Government enacted legislation allowing people treated for transsexualism to correct the record of their sex on the Register of Births, Deaths and Marriages and obtain a new certificate reflecting their contemporaneous circumstances. It was the last of all the States and Territories to do so.

The legislation gave effect to some important changes to the law and was generally couched in terms more sensitive than those already in place in the other jurisdictions. In the view of the author, however, its proponents failed to both understand the import of the expert medical evidence adduced in, and to implement the common law position enunciated by, the Family Court in Re Kevin (validity of marriage of transsexual) [2001] FamCA 1074 and subsequently confirmed on appeal two years later by the Full Court.

The author argues that, while a welcome improvement to the human rights record of successive Victorian Governments, the result is still a largely disappointing piece of legislation. Rather than being truly 'beneficial' to all who need security of their personal identities, it perpetuates some of the very worst discrimination directed at people with transsexualism and their families by continuing to portray them as psychologically deluded rather than physiologically atypical and denying a small number of them their rights on the basis of legal reasoning which is no longer regarded as tenable. She asserts the legislation serves as a clear demonstration that prejudices and misconceptions about transsexualism stilI abound and explains much more is needed if real human rights, acceptance and freedom from discrimination are to be eventually obtained by those affected by the phenomenon.

Teacher attitudes and perceptions of primary school music education at independent schools in South Africa

As South Africa enters the new millennium and is currently in its second term of democracy, the question remains: is outcomes-based education preliminary the way forward for learners in South Africa. The new education system recognises the importance of arts education and specifically music education at the primary school level. This article focuses on music education at independent schools in Gauteng, South Africa. The reporting of this article is based on the author's doctoral thesis entitled "Outcomes-based music education in the foundation phase at independent schools in Gauteng, South Africa". The principal form of research was a questionnaire sent to music teachers at primary schools registered with the Independent Schools Council (ISC). The purpose of the questionnaires was to contribute to a study on teachers' perceptions, attitudes and opinions regarding music education and outcomes-based education. The questionnaire was divided into three main sections, namely: personal and professional details, outcomes-based education and general information. Both open and closed types of questions were employed. The questionnaire yielded both ambivalent views about the change of the education system as well as the inclusion of music as an area of learning within "Arts and Culture". It also identified current teaching trends and exposed areas of weakness that call for attention.

Opportunity recognition attitudes of nascent indigenous entrepreneurs

This exploratory research aims to fill a gap in the literature. The current theory of entrepreneurial attitude toward opportunity recognition (EOR) is primarily based upon a non-indigenous entrepreneurship theory. Yet, there are significant differences between non-indigenous and indigenous forms of entrepreneurship. Non-indigenous entrepreneurship tends to emphasise economic objectives whereas indigenous entrepreneurship tends to embrace both economic and non-economic objectives. As such, the current EOR theory needs to be expanded to include both non-indigenous and indigenous similarities and differences. This research uses indigenous culture as a context for examining the relationships between personal values, EOR and expected personal success of nascent indigenous entrepreneurs.

Defining moments in men's lives : a study of personal narratives

This study explores the defining moments in six men’s lives. The empirical dimension of the research is built around the personal narratives these men tell of their lives across a series of four interviews. The central research theme is the notion of the defining moment as a key element in the processes of establishing how men understand and interpret the events and incidents that have shaped their lives. In the context of this study, the defining moment is seen as the moment or period in time when an individual gives definition to a specific event or experience, as a transition point with (potentially) life-altering consequences. Some of the thematic structures presented include relationships with significant adults (parents, teachers), masculinity, self-harm, schooling, mental illness, isolation, loneliness, stress and relationships with peers. In my pursuit of a methodology that could accommodate the aims of this study, I explored the process of meaning through the qualitative paradigm. Drawing on the principles of qualitative research, as applied through narrative inquiry, I deployed a semi-structured interview format to collect the lived experiences of participants. By privileging the stories that individuals tell of their experiences, the narrative method recognises that data are inexorably located in the contextual and contingent. The experiences and narratives that are presented in this thesis are built around the authentic voices of participants. The study presents a warrant for working with men’s defining moments to disrupt, alter and redefine their attitudes and behaviours in order to improve their lives. Based on the insights gleaned through this study, I argue that there are defining times/points in people’s lives where their experiences can be life altering. When these experiences involve uncertainty, anxiety, stress and other pernicious effects, their longer-term consequences can be devastating. The study confirms existing research, that men are reluctant to seek help or reveal their insecurities during such times, therefore making them particularly vulnerable to defining moments. The conclusion of this thesis establishes some broad recommendations pertaining to working effectively with men and their defining moments. I focus particular attention on the place of schooling and education in helping individuals recognise and respond to the early symptoms of what is potentially a life-altering experience. Schools and, by association, teachers need to be actively and strategically involved in this process. To this end, I argue the need for targeted interventions that are both sensitive and timely. In their engagements with young males, parents, teachers, coaches and mentors need to be particularly attuned to their silent screams for help.

‘It would be okay if they came through the proper channels’: community perceptions and attitudes toward asylum seekers in Australia

Australia's humanitarian programme contributes to UNHCR's global resettlement programme and enhances Australia's international humanitarian reputation. However, as the recent tragedy on Christmas Island has shown, the arrival of asylum seekers by boat continues to stimulate debate, discussion and reaction from the Australian public and the Australian media. In this study, we used a mixed methods community survey to understand community perceptions and attitudes relating to asylum seekers. We found that while personal contact with asylum seekers was important when forming opinions about this group of immigrants, for the majority of respondents, attitudes and opinions towards asylum seekers were more influenced by the interplay between traditional Australian values and norms, the way that these norms appeared to be threatened by asylum seekers, and the way that these threats were reinforced both in media and political rhetoric.

Social engagement among migrant youth: attitudes and meanings

This article explores migrant young people’s engagement, participation and involvement in socially meaningful activi-ties, events and experiences. This type of social participation is approached in the social inclusion literature using the notions of social capital and active citizenship (Bourdieu, 1986; Coleman, 1988; Putnam, 1993; Putnam, 2000). A key objective, therefore, is to explore the attitudes, values and perceptions associated with social participation for young people. They include the meanings that social engagement has for migrant young people, along with drivers and inhibi-tions to active participation. The article focuses on both the motives for being actively engaged as well as perceived barriers to social engagement. It is based on a large study conducted among migrant young people of African, Arabic-speaking and Pacific Islander backgrounds in Melbourne and Brisbane, and presents both quantitative and qualitative (discursive) snapshots from the overall findings, based on interviews and focus groups. While many studies have cen-tred on the management of migration and migrants, this article draws attention to the individuals’ active position in negotiating, interpreting and appropriating the conditions of social inclusion. Accounting for the multidimensional and multilayered nature of social inclusion, the paper highlights the heuristic role of social engagement in fostering the feel-ings of belonging and personal growth for migrant youth.

Values, attitudes, and frequency of meat consumption: predicting meat-reduced diet in Australians

Reduced consumption of meat, particularly red meat, is associated with numerous health benefits. While past research has examined demographic and cognitive correlates of meat-related diet identity and meat consumption behavior, the predictive influence of personal values on meat-consumption attitudes and behaviour, as well as gender differences therein, has not been explicitly examined, nor has past research focusing on 'meat' generally addressed 'white meat' and 'fish/seafood' as distinct categories of interest. Two hundred and two Australians (59.9% female, 39.1% male, 1% unknown), aged 18 to 91 years (M = 31.42, SD = 16.18), completed an online questionnaire including the Schwartz Values Survey, and measures of diet identity, attitude towards reduced consumption of each of red meat, white meat, and fish/seafood, as well as self-reported estimates of frequency of consumption of each meat type. Results showed that higher valuing of Universalism predicted more positive attitudes towards reducing, and less frequent consumption of, each of red meat, white meat, and fish/seafood, while higher Power predicted less positive attitudes towards reducing, and more frequent consumption of, these meats. Higher Security predicted less positive attitudes towards reducing, and more frequent consumption, of white meat and fish/seafood, while Conformity produced this latter effect for fish/seafood only. Despite men valuing Power more highly than women, women valuing Universalism more highly than men, and men eating red meat more frequently than women, gender was not a significant moderator of the value-attitude-behavior mediations described, suggesting that gender's effects on meat consumption may not be robust once entered into a multivariate model of MRD attitudes and behaviour. Results support past findings associating Universalism, Power, and Security values with meat-eating preferences, and extend these findings by articulating how these values relate specifically to different types of meat.

Measuring community and service provider attitudes to child sexual abuse in remote indigenous communities in Western Australia

This study aimed to evaluate a scale to measure attitudes to child sexual abuse (CSA) in remote Australian Indigenous communities. The scale was developed to gauge attitudes that may be inhibiting the reporting of cases of CSA to police, as well as to evaluate whether interventions that focused on collaborative relationships between community members and police resulted in changes in attitudes. Participants included service providers living outside the community (58%), community members (living within the community; 9%), and service providers who were also community members (33%); 18% of participants identified as Indigenous. Principal components analysis revealed a nonintuitive six-factor solution that did not support the original four concepts. Four intuitive factors emerged from an abridged version of the scale: entrenched issues, personal understanding and knowledge, communication between community and government, and community action. The scale detected significant differences between community status and between Indigenous status groups on some factors.

Community attitudes toward the reintegration of ex-prisoners

 This study explored community readiness to support ex-prisoner reintegration; a sentencing objective requiring active community participation. Findings indicate the community support reintegration. Certain conditions maximised support. Abstract reintegrative policy was endorsed over personal involvement in ex-prisoner reintegration; ex-prisoners demonstrating an ability to be ‘redeemed’ and non-stereotypical ex-offender-types received greater support.

Industrial relations climate, employee voice and managerial attitudes to unions: an Australian study

This article examines how employee voice arrangements and managerial attitudes to unions shape employees’ perceptions of the industrial relations climate, using data from the 2007 Australian Worker Representation and Participation Survey (AWRPS) of 1,022 employees. Controlling for a range of personal, job and workplace characteristics, regression analyses demonstrate that employees’ perceptions of the industrial relations climate are more likely to be favourable if they have access to direct-only voice arrangements. Where management is perceived by employees to oppose unions (in unionized workplaces), the industrial relations climate is more likely to be reported as poor. These findings have theoretical implications, and significant practical implications for employers, employees, unions and the government.