Journal of Leadership, Accountability and Ethics

Measuring Growth in Ethical Discernment Among Upper-Level Accounting Students: Educational Interventions

2024-06-13T22:02:30-04:00

Effective instruction produces growth in knowledge or movement of perceptions in a desirable direction. Ethics education is emphasized in accounting curricula, but measuring growth or movement is a challenge. The ARBC instrument measures student perceptions of ethical conduct using real-world vignettes. ARBC compared students in Auditing and MAcc classes to students in introductory Finance and Accounting Principles classes, benchmarked against experienced businesspeople and a reference group representing society. Perceptions of Auditing and MAcc students were far more similar to the business panel than the perceptions of the Finance and Principles students, with overall movement in desirable directions.

Museum Governance: Lessons From the Past as a First Step Towards Innovation

2024-06-13T22:10:10-04:00

Over the past thirty years, private sector governance has seen significant development in regulatory guidelines, best practices, and adaptation to emerging challenges. In contrast, the history of Canadian museum governance is relatively new. Not-for-profit Canadian museums began to establish governance frameworks only recently with influential publications like the UNESCO Recommendation on Museums and Collections (2015) and the SMQ Guide (2014), along with the implementation of Bill 114 in 2016. Bill 114 introduced constraints and responsibilities akin to those in the private sector, shifting governance from a more informal approach to a structured system. Notable examples of pre-Bill 114 governance include Rolland Arpin's initiatives at the Museum of Civilization and guidelines by the Canadian Art Museum Directors Organization. This study aims to explore the lessons that museum governance can learn from private sector practices, comparing regulatory frameworks and drawing insights from corporate governance literature to enhance the sustainability and effectiveness of not-for-profit museums and heritage preservation efforts.

Examining the Impact of Transformational Leadership, Organizational Citizenship Behaviors, and Organizational Performance: A Dual Perspective in the Public Sector

2024-06-13T22:16:35-04:00

The study utilizes a direct-indirect effects model to examine the connections among Transformational Leadership Behaviors (TLB), Organizational Citizenship Behaviors (OCB), and Organizational Performance (OP) within the public sector. TLB data were collected from leaders and followers, allowing for comparison between leader-perception and follower-perception models. A survey methodology involved 1,364 participants from U.S. county government executives and followers, analyzed using structural equation modeling. It aims to bridge gaps in the literature by integrating TLB, OCB, and organizational-level performance into one model, providing nuanced insights into their interactions. Findings support TLB’s positive impact on OCB and OP and OCB’s positive influence on OP. Differences in leader and follower perceptions highlight the need for comprehensive evaluation. The study addresses the limitations of prior research by considering both leader and follower perspectives, contributing to understanding leadership’s role in organizational performance. Practically, it suggests strategies for enhancing performance through TLB fostering, OCB encouragement, and creating supportive work environments. Its originality lies in its holistic examination of TLB, OCB, and OP, offering valuable insights into the public sector and organizational practices.

Towards Auditing Firm Success: Factors That Reduce Auditors’ Intention to Leave

2024-06-13T22:22:07-04:00

This study investigates the factors that reduce an auditor’s intention to leave the company, thereby addressing the challenges of hiring experts and the great resignation that may jeopardize auditing firm success. We surveyed 63 auditors regarding the impact of their membership esteem and status on the decision-making and consensus-building process and their intention to leave the auditing firm. While higher membership esteem is linked with increased expression of disagreements between the auditor and the lead engagement reviewer, higher status is associated with higher decision-making consensus. Although the auditors’ decision-making consensus does not relate to their intentions to leave the auditing firm, a higher status increases their likelihood of leaving. In contrast, higher membership esteem is associated with lower intentions to leave the company. Our findings underscore the importance of developing higher membership esteem among auditors to reduce auditor attrition.

Ethics in Research: An Overview for Novice Researchers

2024-06-25T22:37:39-04:00

Research studies involving human participants must be approved by the organization’s Institutional Review Board before data collection can begin. To a frustrated novice researcher who is struggling to obtain approval, this process can, at times, feel excessively rigorous. Inhumane and unethical experiments from the past have driven the evolution of research ethics regulations. Understanding the past and present requirements of ethical research helps novice and seasoned researchers alike to better appreciate the process. This paper will briefly introduce the history, landmark reports, current regulations, and ethical issues when conducting and publishing research that includes human subjects.

Economic Community of West African States (ECOWAS): A Regional Integration Analysis

2024-06-25T22:48:58-04:00

In 1975, the 15 countries that comprise the Economic Community of West Africa States (ECOWAS) formalized a trade agreement to integrate their economies to make it easier for them to trade with each other and thus promote economic growth and development. Since then, the evidence suggests that intra-regional trade has not changed much. In this paper, we examine the factors hindering trade using data from 2000, 2010, and 2020 and a modified version of the gravity equation. The results of our study suggest that economic factors are primarily responsible for intra-ECOWAS trade and that policies designed to improve transportation infrastructure and reduce administrative barriers could significantly improve intra-ECOWAS trade.

The Effect of Cold and Hot Executive Functions, Personality, General Intelligence and Emotional Intelligence in Transformational Leadership

2024-06-25T22:52:43-04:00

This study investigates the role of hot and cold executive functions (EF) in transformational leadership, considering the mediating role of personality, general cognitive ability, and trait emotional intelligence (EI). EF plays an essential role in responding and adapting to new situations. The sample (N=316) consisted of students and leaders. Neuropsychological tests assessing specific domains of EF and questionnaires assessing personality, general cognitive ability, and trait EI were administered. The results showed that cold EF affects leadership, emphasizing the mediating role of personality. Furthermore, leaders performed better in communication skills, attention span, and working memory than students.