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Challenges of the Audit Profession in the Globalization Era

Author(s): Victor MUNTEANU,Mihaela Cornelia Berechet / Language(s): English Issue: 2/2016

Massive unprecedented changes, that best describe this era, are affecting the accountant and auditor profession, as well as the global business environment. The traditional role of the financial auditor will change, but if it will adapt and provide new services, may become a trusted councillor for its clients. The way financial auditors approach future tendencies will shape the destiny of the accountant and auditor profession. Financial auditors must understand innovation, to be open towards globalization, to be prepared as human resources that are competing not only nationally but also globally.

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The Forensic Accountants' Skills and Ethics on Fraud Prevention in the Nigerian Public Sector

Author(s): Lateef Saheed Ademola,Ayoib B. Ch-Ahmad,Oluwatoyin Johnson Muse Popoola / Language(s): English Issue: 4/2017

The study investigates the required skills and ethics of the forensic accountant in preventing fraudulent practices in the Nigerian public sector. The primary source of data was utilized for data collection. Using the simple random sampling (SRS), a total of 300 questionnaires were administered; 163 were retrieved. The data obtained was analyzed using SmartPLS - for measurement and structural model. One of the major findings revealed that skills requirement was significant predator of fraud prevention as well as ethics requirement. This means that the higher the skills and ethics of the forensic accountant, the better is the fraud prevention. It is thus, recommended that forensic accounting services should be made statutory in the Nigerian public sector to help in preventing fraudulent practices. Hence the need to create awareness and expand the application of forensic accounting services in Nigerian public sector.

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MUHASEBE SEKTÖRÜNDE STRATEJİ VE İŞ ETİĞİNİN ROLÜ ADIYAMAN İLİNDE BULUNAN MUHASEBE BÜROLARINDA UYGULANMASI (ADIYAMAN ÖRNEĞİ)

Author(s): Yılmaz Demiralp / Language(s): Turkish Issue: 1/2018

It has been seen that the strategic management approaches in the accounting offices have increased the success, efficiency and effectiveness of the business. Most important thing described with the concept of ethics is the guiding function of ethics on what is wrong or right. In this sense ethics deals with the nature of ethical atiocns and discusses key criteria in considering an action as good or bad. In this study there is a questionnaire study intended to examine the attitudes accounting office of workers in Adıyaman province a strategy and at ethic subject. Data obtained in study were assessed in computer environment by the use of SPSS 16.0 developed for the statistical analyses like reliability, frequency and correlation. Study findings according to the result of the analysis of variance; statistically accounting industry strategy and business ethics scores, gender, education, personnel and the number of tax payers according variable significant differences observed. Different title, professional seniority and age variable was significant, according to the Association. According to the results of correlation relationship between the employer and the personnel bureau, albeit with a very low level of taxpayers, the bureau and the state, has been influenced by the relationship between the State and citizens.

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Rola banków w zielonej i cyfrowej transformacji

Author(s): Bożena Ryszawska / Language(s): English Issue: 1/2018

The purpose of this study is to identify how the sustainability and digital transition influence banks. The main thesis can be expressed as follows: sustainability transition and digital transition are changing the role and function of banks, especially the products and services offered by banks. Banks are one of main actors of a broader, multi-level governance designed to support the transition to smart, efficient and low carbon economy. The framework’s structure is based upon the multi-level perspective on socio-technical transitions created by F.W. Geels. The first section of this paper presents the most popular approaches to the problem at hand, as reported in professional literature. Section two presents characteristics of the various actors involved in the anticipated transformation of the economy. The third section discusses the changing roles and frameworks of banks associated with the notion of the broader concept of sustainability and digitalization.

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Dignity in the Workplace. The Perspective of Humanistic Management

Author(s): Michał Zawadzki / Language(s): English Issue: 1/2018

Purpose: The aim of this article is to fll the gap in the Polish discourse on management about the concept of dignity in the workplace. The text presents the issue from the perspective of humanistic management. The article analyzes contemporary discussion about dignity in the workplace conducted in the Western discourse on management.Methodology: The reﬂections stem from a critical analysis of popular concepts of dignity in the workplace in the management discourse. The author also uses the existing results of empirical research. The analysis uses management literature on dignity, which is the basis for systematizing available concepts.Findings: The literature analysis enables systematization of various concepts of dignity in the workplace and identifcation of specifc levels in the quality of employee treatment in an organization. Hence, the author identifes a few key factors that affect employees’ dignity in the workplace both positively and negatively and indicates mechanisms that allow for the humanization of work processes.Research limitations: The theoretical reﬂections should be verifed by empirical research in organizations. However, the area of research on dignity in the workplace is not problematized enough, potential problems still require in-depth theoretical research.Practical implications: The reﬂection on dignity in the workplace emphasizes the organizational mechanisms that lead to the humanization and dehumanization of work processes. The problematization of the category of dignity should allow researchers to conduct empirical research in organizations and managers to design organizational solutions that protect the well-being of their employees which, in consequence, may have a positive impact on the organization’s development.Originality: The article discusses the concepts of dignity in the workplace which are absent in the Polish discourse of management and indicates directions of further research in the feld.

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Code of ethics for SMEs: substantiating the necessity and willingness to implement in Ukraine

Author(s): Larysa Antoniuk,Igor Britchenko,Yevheniia Polishchuk,Nataliia Rudyk,Yuliia Sybirianska,Pavel Machashchik / Language(s): English Issue: 3/2018

The article substantiates the necessity of development and implementation of ethical rules of doing business into the business practices of small and medium enterprises. Particular attention is paid to business entities in Ukraine as a country with one of the highest levels of shadow economy. The two-level structure of SMEs’ Code of Ethics designed by the author is being presented, which is based on the following key concepts: transparency of business entities activity, partnership integrity, environmental and social responsibility, which are interrelated and reflected in the individual modules of the Code.The article presents the results of approbation of the author’s Code of Ethics for SMEs. The approbation is based on a personal and interactive questionnaire about the readiness of Ukrainian SMEs representatives to introduce ethical norms into their activities. The authors determined that Ukrainian SMEs are not well-informed about possible positive effects from following norms and rules in business, in particular, in terms of improving the business climate in the country, increasing the investment attractiveness of the economy as a whole and economic entities in particular, simplifying the access to financial and credit instruments.The survey and questionnaire of Ukrainian SMEs confirmed the need for the development and implementation of the business Code of Ethics norms, as well as potential demand for it. The respondents recognize the importance of certain international ethical rules in conducting business, which may contribute to attracting investment in Ukraine; however, this is not the only factor affecting the investment attractiveness of domestic business. It is substantiated that the business climate improvement is a complex issue, and the Code of Ethics, in this context, creates the opportunities of guiding and encouraging participants to the active influence on the business environment: to declare zero tolerance to corruption and to form and to maintain clear position in interactions with the public authorities.

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The gift, the market, and the question of living well together: Exploring rhetorics of allo-liberalism as antidote to neoliberalism

Author(s): Mari Lee Mifsud / Language(s): English Issue: 3/2018

This essay joins with others in exposing and critiquing problems with neoliberalism in the orchestration of society. Using rhetorical theory both ancient and contemporary that relates rhetoric to the gift and giving, this essay shows the inhospitable rhetorical dynamics of neoliberalism and explores the rhetorical possibilities of transformation through allo-liberalism, a turn to the other with liberality, generosity, and love.

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What argumentation theory can teach us about commercials: Strategic maneuvering and the ‘tulip test’

Author(s): Hédi Virág Csordás,Gábor Forrai / Language(s): English Issue: 3/2018

The paper seeks to show that the theory of strategic maneuvering, the most recent version of the pragma-dialectical approach to argumentation, can make vital contribution to understanding how commercials are designed and defended against legal challenges. If commercials can be subjected to argumentation-theoretic analysis, that would also show that the idea that commercials never constitute genuine arguments is mistaken. We will begin by sketching the pragma-dialectical approach and the theory of strategic maneuvering, then we apply the latter to two cases: the argument in a commercial aiming to persuade customers that Dove Intensive Cream moisturizes better than Nivea’s similar product, and the argument given by Dove’s manufacturer, Unilever, during the proceedings conducted by the Hungarian Competition Authority, which is intended to convince the Authority that the commercial is not deceptive.

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Algılanan Yönetici Kibrinin, Satış Elemanlarının Tükenmişlik Ve İşten Ayrılma Niyeti Üzerindeki Etkisine Yönelik Bir Alan Araştırması

Author(s): İbrahim Bozacı,Gamze Ebru Çiftçi,Alper Gürer / Language(s): Turkish Issue: 1/2018

This study handle the subject of the effects of manager arrogance on salesperson, which is an ignored issue in the management literature and which has not been conducted scientific research about it. Although it is known that arrogance is a phenomenon that encountered in every field of human life and has negative results, it is noteworth that the results are not investigated in terms of businesses. In this context, the study aims to reveal the effect of the salesperson perceptions about manager arrogance on burnout and turnover intention and possible mediator role of burnout on the effect of manager arrogance on turnover intention. It is also aimed to provide valuable information about the results of the manager arrogance to the enterprises in this way. In this direction, primary data were gathered through face to face survey method from salespersons of a company which operating in retail shoe sales sector. The obtained data were analyzed by statistical package program. According to research findings, the perceived manager arrogance of salespersons, positively affects the burnout level and intention to leave at work. Another finding that emerges as a result of the research is that, burnout has a mediating role in the effect of manager arrogance on the intention to leave the work, that is the manager arrogance has more influence on the intention to leave the work due to burnout.

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A Short Presentation of Romanian Economy, Business Ethics and Economic Growth

Author(s): Nicoleta Vasilcovschi / Language(s): English Issue: 13/2018

Economic development is a multidimensional process that involves improvement of social, political, legal and business platform of a nation. Over the last two decades global issues affected the international relations and businesses around the world. Globalization helped many countries to achieve their economic development nowadays, but also brought many challenges for international businesses and societies. The first part of this article presents the Romanian economic structure, the economic growth, its measurement and limitations. Then is given a general description of economic growth process, showing the benefits and costs of economic growth, the structure and impact of modern technologies for the consumers and producers who are interacting in the globalized economic system. In the second part, it is analysed the manner in which business ethics can affect economic development. In fact, in this section are evaluated the connections between technological advancement, economic growth and the enforcement of law in international affairs. This last section gives a general description concerning the role of business ethics for the economic development.

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ACCOUNTING FOR SUSTAINABILITY AND SOCIAL RESPONSIBILITY

Author(s): Anita Reizinger-Ducsai / Language(s): English Issue: 515/2018

In this paper the issue of environmental and social responsibility is considered. I look into the goals that sustainability reports and social responsibility reports can serve and how they can draw attention to creating shared value. My research areas include the measurement of financial performance and the methodology for the comparability of conclusions from accounting reports. Some questions arise when this is completed with sustainability reports: how can sustainability performance be presented; is there a way to develop a single indicator system for measuring sustainability and social responsibility? As another issue, I also focus on the ethical behaviour of companies and its impacts on profit and profitability.

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Mindfulness and Buddhist economics in the financial market–generating Delta or Alpha?

Author(s): NG Chi Hin Ernest / Language(s): English Issue: 4/2018

The financial market is undeniably the prime exemplar of capitalism where practitioners compete under intense pressure to excel in decision making every nanosecond. This unrelenting pursuit of outperformance is limited by human physical and mental capacities to make decisions based on the available technology and information. This paper reviews the state of contemplative practices as a form of “mind technology” in the financial market. In order to deliver outperformance, financial Alpha, in the market, this mind technology seems to suggest that it is important to engage in contemplative practices so that our brainwaves could transcend from the faster neural Gamma and Alpha waves to the slower and advanced state of neural Delta waves. This research looks into the benefits of these contemplative practices, particularly in decision making and management. It then evaluates the potential integration and conflict between contemplative practices and material pursuits. It argues that while contemplative practices are conducive to better decision making and management, they have not reached their full potential. It explores the potential unique contribution of Buddhist Economics and offers some avenues for the modern mindfulness movement to rethink how we could develop our mental capacities to cope with the challenges in the market economy.

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Strategic human resources and governance in banking

Author(s): Edward Bace / Language(s): English Issue: 2/2018

The importance of human and corporate governance, crucial to all serious undertakings, is particularly critical in the fields of finance and business. Banks and other financial institutions play a key role in a nation’s economy, and also have global implications for growth and prosperity. The abuses of the financial system, vividly illustrated in the 2008 crisis, reinforce the need for improved conduct and corporate governance among financial institutions, in which the Human resources (HR) function, by virtue of its expertise, should play an enhanced and influential part. This summary paper argues for a strengthening of the HR position, emphasising greater independence and more elevated reporting lines. It is the HR experts who should know better than most management in a bank how human foibles contribute to abuse of the system and how to mitigate them. In this way banks can more quickly win back the public trust they have lost in large measure.

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Human resource manager’s responsibility in creating a culture of legal compliance and ethics in an organization

Author(s): Alexandra Bohinská / Language(s): English Issue: 2/2018

The aim of the article is to emphasize the importance of a role HR managers play in creating, implementing and applying compliance and ethics programs in their organizations once owners and top-level managers include strict legal compliance and ethics into the overall strategy. Not only make HR managers sure that all HR practices are ethical but also they act as change agents and involve other managers and employees in the process of turning an organization into a truly compliant and ethical one. Furthermore, they help build a culture of integrity by selecting and promoting people who embody organizational values.

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Dedicated but exhausted? The role of ethical leadership for employee wellbeing in UK student unions

Author(s): Josh Rivers,Neill Thompson,Debora Jeske / Language(s): English Issue: 2/2018

Building on previous leadership and well-being research, the aims of the present study were to investigate the relationship between ethical leadership and employee well-being (work engagement and emotional exhaustion) within student unions. We also considered the role of trust as a potential mediator in this relationship. Survey data was collected from 137 full-time employees working at student unions in the UK. Path model analysis revealed that trust in one’s manager partially mediated the effects of ethical leadership and work engagement and emotional exhaustion. While trust increased work engagement and reduced emotional exhaustion, ethical leadership also had a significant indirect effect on both outcomes. An interaction between employee dedication and ratings for manager’s ethical leadership suggested that more dedicated employees are less emotionally exhausted if their managers scored highly on ethical leadership. However, when the employees felt less dedicated to the job, managers’ ethical leadership behaviours did not reduce employees’ emotional exhaustion. The study examined the effect of ethical leadership in student unions, adding to the very sparse research on the experience of full-time employees working for student unions.

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Accounting Ethics Education in Nigeria: Value-Improving or Value-Deteriorating Tool?

Author(s): Abdulai Agbaje Salami,Mubaraq Sanni,Bukola Ahmad Uthman / Language(s): English Issue: 4/2018

The symbiotic relationship between good ethical disposition and accounting profession is incontestable. Aside from the previous infamous global corporate scandals, the recent fraudulent practices revelation in the Nigerian public life is a serious source of concern. This study examines the impact of ethics education on the potential accountants to establish whether the propriety of their conduct in the future is guaranteed. This necessitates the survey of accounting students based on the three forms of ownership of university in Nigeria. The findings of the survey based on the structured questionnaire using Kruskal-Wallis tests show that, the students’ groups agree on the value-relevance of ethics education, its ability to expose them to means of resolving future ethical challenges and their readiness to become whistle-blowers. However, the students’ groups’ failure to agree on the necessity of ethical competence for accountants and their disagreement on their confidence to tackle unfamiliar problems signal what is expected of accounting educators for students to become more ethically-equipped. Also, the expectation of the reinforcement of whistle-blower protection is evident from its intertwining with disclosure of unethical practices. The timing and implications of this study on the activities of accounting educators and policy makers accentuate its uniqueness.

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ADAPTATION OF CIVIL PLANNING AND CRISIS MANAGEMENT PRACTICES BASED ON HOFSTEDE'S CULTURAL DIMENSIONS MODEL

Author(s): Urszula Kąkol,Marek Kisilowski,Grzegorz Kunikowski,Anna UKLAŃSKA / Language(s): English Issue: 4/2018

The article aims to present the results of analysis of civil planning and crisis management practices in selected countries for their effective adaptation to another country with specific conditions. The analysis has identified practices and organizational solutions in crisis management of public administration that could be applied to Poland. We have used the Hofstede model describing cultural dimensions in order to evaluate and select countries culturally similar to Poland. It has been assumed that cultural similarities concerning complex relationships and social conditions increase the chances of the effective implementation of solutions between countries with culturally similar societies. Recommended practices include agreeing on business continuity plans with private entities, placing emphasis on prevention and cooperation with non-governmental organizations, and creating strong competence centers.

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İŞ SAĞLIĞI VE GÜVENLİĞİ EĞİTİMİNDE ANALİTİK HİYERARŞİ PROSESİ (AHP) MODELİ

Author(s): Barış KANTOĞLU,İrem DÜZDAR ARGUN,Serkan SÖNMEZ / Language(s): Turkish Issue: Special/2018

Occupational health and safety training is a systematic training program for workers at work to eliminate injury, death or diseases caused by work accidents caused by the work environment. In this study, which aims to increase the success of occupational health and safety education, we have proposed a model that collects multi-factor complex structure of the education program with Multi Criteria Decision Making Approach (AHP) on a roof. In the proposedmodel, occupational health and safety training in a manufacturing industry consists of five dimensions and sub-criteria. These dimensions are the use of hand tools, emergency situations, machine use, chemical materials usage and working conditions. Futurework will be evaluated by model experts and priorities in manufacturing industry will be determined for occupational health and safety training.

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Behavioral changes – From compliance to ethical values in the banking industry

Author(s): Ileana NICULA / Language(s): English Issue: 35/2012

From the working people government to corporate governance, the management science has been experienced changes of appearance and substance. As the crisis has been extensively analysed, a new idea has emerged, that is a "more" ethical behaviour should be adopted by the corporations, especially the financial ones. How has been recently discovered, the organizational culture isolated by social responsibilities and appropriate control mechanisms can lead to unwanted drifts, and even outstanding entities have practiced such a behaviour. Of course financial entities must observe a web of laws and regulations for their operations; this activity is known as compliance. Moreover, their staff ought to attend periodically training courses.

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The attractiveness of the project of practical methodology and virtue epistemology for the economic history research

Author(s): Damian Bębnowski / Language(s): English Issue: 5/2017

Ewa Domańska, a distinguished historian of historiography and the methodologist of history, has provided an insightful commentary on the state of humanities and social sciences. The development of interdisciplinary research in social sciences and humanities has resulted in varying outcomes and interpenetrations. Interdisciplinary research helps the development of science. However, studies undertaken with less rigor may pose some threats into the long term. According to Domańska, the lack of qualifications and care (especially with respect to theory and methodology) may undermine the autonomy of a disciplines and the credibility of research in the given field. This timely warning prompted the author to create the project with the aim to assert the independence of the threatened disciplines and to “re-professionalize” these areas of study. This is to be achieved by emphasizing the role of theory in science—a strong embeddedness of a discipline in the theory. Domańska’s concept, in the form of a dichotomous project, seems to be a recipe for achieving this goal. It presupposes, on the one hand, a “practical methodology”, i.e. constructing the theory basing on empirical research material, and on the other hand the so-called “virtue epistemology”, which stresses an ethical aspect of the researcher’s attitude and labour. The aim of the paper is to discuss Domańska’s project and to draw attention to the originality of her concept in the context of economic and social sciences. The economic history is a peculiar discipline founded at the intersection of history and economics. Thus, it is possible to put forward the thesis that Domańska’s suggestions are relevant to the research of economic history. The author will seek to determine what cognitive opportunities arise from the ontology of economic history and their potential threats to the main disciplines of history and economics. The article will also examine if Domańska’s project is appropriate for the economic history research as it is deeply embedded in “practical methodology”, and so in theory. Next, the author aims to consider the role of new theoretical approaches in this field, and whether it is possible to formulate novel concepts within the scope of the economic history. Finally, the author will attempt to assess the significance of “virtue epistemology” or the ethical aspect of an economic historian’s work.

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