Prior research has demonstrated that accountants differ from the general population on many personality traits. Understanding accountants’ personality traits is important when these characteristics may impact professional behavior or ability to work with members of the business community. Our study investigates the relationship between Machiavellianism, ethical orientation, anti-intellectualism, and social desirability response bias in Canadian accountants. We find that Canadian accountants score much higher on the Machiavellianism scale than U.S. accountants. Additionally, our results show a significant relationship between Machiavellianism and (...) relativism, idealism, anti-intellectualism, and social desirability response bias. Our results indicate that professional Canadian accountants may not share the same personality characteristics as U.S. accountants. We extend previous research investigating Canadian accountants, by explicitly recognizing the impact of social desirability response bias, and by including anti-intellectualism. (shrink)
Ce volume est consacré à une interrogation sur la signification des notions de « justice », « droit » et « justification » et à leur corrélation et contextualité culturelles. Étant donné que dans le monde dans lequel nous ...
Although a number of studies have shown that corporate social responsibility (CSR) activities often lead to greater organisational performance in western developed economies, researchers are yet to examine the strategic value of CSR in emerging economies. Using survey data from 280 firms operating in Dubai, this study examines the link between CSR activities and organisational performance. The results show that CSR has a positive relationship with all three measures of organisational performance: financial performance, employee commitment, and corporate reputation. These results (...) reinforce the accumulating body of empirical support for the positive impact of CSR on performance and challenge the dominant assumption that, given the weak institutional framework in emerging economies, CSR activities drain resources and compromise firms’ competitiveness. (shrink)
This study examines the moderating effects of corporate social responsibility (CSR) on the association between market orientation and firm performance in the context of an emerging economy. The results from a sample of firms that operate in Dubai indicate that CSR has a synergistic effect on the impact of market orientation on business performance. The results of our research on the moderating effects of CSR on market orientation subsets reveal that although CSR moderates the association between customer orientation and business (...) performance, it does not moderate the association between competitive orientation and interfunctional coordination and performance. The results of this study are discussed, and implications for practitioners and researchers are presented. (shrink)
In 1996, the National Association of Salvadoran Indians participated in a UN-sponsored conference on the development of forest resources. Their involvement in the conference highlighted the growing international presence of Salvadoran indigenous organizations. Unfortunately, there is also very limited information available on these groups. As some have commented:The Salvadoran Indians … are an invisible or ghostly presence in the country: cautious in their public presence as an ethnic community, officially non-existent—yet still recognised by neighbours, local municipal governments and, most importantly, (...) by themselves as indios.As the country becomes more accessible to researchers and as indigenous Salvadorans gain a stronger foothold in the international forum, it is very likely indigneous peoples will emerge from the historical shadows to forcefully claim their rights as distinct members of Salvadoran society. The obstacles they face are not inconsequential. State opposition to indigenous organizations is strong and popular perceptions are often harder to dislodge than state policies. The widespread support gained by organizations like ANIS during the civil war proves that there is sympathy for indigenous rights. It remains to be seen to what extent ANIS and other organizations can use this support, and that of indigenous allies around the world, to promote the goals and aspirations of indigenous Salvadorans. While the issue of indigenous rights has long been discussed in other countries, it is only beginning to be addressed in El Salvador. (shrink)