This study employs the bibliometric analysis approach to examine research on ethical decision-making (EDM) of accountants from 1987 to 2022. The study specifically examines the developments in EDM research and evaluates the intellectual structure of the research field. Employing citation, co-authorship, co-occurrence and bibliographic coupling analyses, bibliometric data on 908 publications from the Scopus database was analysed. The results indicate that there has been a significant increase in the rate of publication on EDM of accountants following the spate of ethical (...) breaches in the early 2000s. Further, we find that a large proportion of EDM in accounting research originates from developed countries like USA, Australia and UK. Our cluster analysis suggests that two main research streams have evolved over the period. Prior to 2012, researchers in this field mainly focused on individual level issues, particularly, on the determinants of the EDM process of individuals. Research, post 2012, however, has focused on firm-level EDM issues including organisational ethics, culture, and corporate governance. The study further discusses the themes in detail andproposes a future research agenda. (shrink)

We investigate the effect of national culture on women manager appointments. We argue that culture influences women manager appointments through their effects on managerial decision-making. Using firm-level data on 2,456 microfinance institutions (MFIs) across 61 countries, we document that fewer women managers are appointed in societies high on individualism and uncertainty avoidance. On the contrary, high power distance societies are positively associated with the appointment of women managers. We demonstrate that a greater number of women nonmanagers reduces (increases) the appointment (...) of women managers in high individualistic (uncertainty avoidance) cultures. Our findings challenge the “one-size-fit-all” approach adopted by policy makers around the world to increase women manager appointments. Our results are robust to endogeneity. (shrink)

This study explores nurses' experiences of workplace conflict with patients and their family members, how it differs by ethnic/racial identity, and highlights the coping strategies engaged to lessen these conflicts. Using a qualitative research design, this study draws on phenomenology and in‐depth interviews of 66 registered nurses and registered practical nurses from multiple sites in two Canadian cities to explore the experiences of nurses with multiple marginalized identities in relation to nurse–patient and nurse–patient's family member conflicts in direct care practice. (...) The results show that horizontal conflicts, especially, ones involving nurses, patients, and their family members are quite pervasive in the nursing profession. Direct care nurses, especially, ethnic minorities relative to majority groups experience excessive physical assaults, verbal aggressive behaviors, racial stereotyping and discrimination, and sexual harassment from patients and patients' family members. Institutional support through policies and practices designed to de‐escalate aggressive behavior from patients and their family members were identified as important support systems. We conclude that policies aimed at creating a safe and strong health‐care system call for holding patients and th'eir family members legally responsible for uncivil and aggressive behavior against caregivers. (shrink)

Scholarship on the history of imperialism has tended to overly concentrate on Western imperial hegemony over non-Western societies. On the other hand forms of imperialism in societies elsewhere, particularly Africa, remain understudied. The frame of Western imperialism with its operational principles has generally been represented by non Western scholars as economically exploitative, culturally repressive, politically intrusive and disorienting. The rather limited literature on imperial systems in African political history has often been deconstructive of Western imperialism’s disruptive propensities in its target (...) societies. However, some referential frameworks employed in interpreting Western imperialism are also applicable to processes of empire building and maintenance in Africa. One of the most relevant of these conceptual frames, perhaps, is J.A. Hobson’s idea that imperialism was invariably fashioned through the ‘combination of economic and political forces’ whose sources are traceable to selfish capitalist interests. Using and modifying the Hobsonian economic model of interpretation, this paper analyses an imperial conflict between the British, a Western imperial power, and Asante, an African imperial overlord, in the interior of Ghana during the last quarter of the nineteenth century. It focuses on the ways in which the rivalry between the two imperial powers manifested as the two powers struggled over the control of Nkoransa, a state in northwestern Ghana, which was strategically situated to sway much of the tide of north-south commerce during the period. The paper argues that the pursuit of commercial domination in the area of modern Ghana was the key issue at the centre of all the imperial contestation between Asante and the British from 1874 to 1900 as represented by the struggle over Nkoransa. (shrink)

Scholarship on the history of imperialism has tended to overly concentrate on Western imperial hegemony over non-Western societies. On the other hand forms of imperialism in societies elsewhere, particularly Africa, remain understudied. The frame of Western imperialism with its operational principles has generally been represented by non Western scholars as economically exploitative, culturally repressive, politically intrusive and disorienting. The rather limited literature on imperial systems in African political history has often been deconstructive of Western imperialism’s disruptive propensities in its target (...) societies. However, some referential frameworks employed in interpreting Western imperialism are also applicable to processes of empire building and maintenance in Africa. One of the most relevant of these conceptual frames, perhaps, is J.A. Hobson’s idea that imperialism was invariably fashioned through the ‘combination of economic and political forces’ whose sources are traceable to selfish capitalist interests. Using and modifying the Hobsonian economic model of interpretation, this paper analyses an imperial conflict between the British, a Western imperial power, and Asante, an African imperial overlord, in the interior of Ghana during the last quarter of the nineteenth century. It focuses on the ways in which the rivalry between the two imperial powers manifested as the two powers struggled over the control of Nkoransa, a state in northwestern Ghana, which was strategically situated to sway much of the tide of north-south commerce during the period. The paper argues that the pursuit of commercial domination in the area of modern Ghana was the key issue at the centre of all the imperial contestation between Asante and the British from 1874 to 1900 as represented by the struggle over Nkoransa. (shrink)

The focus of this study was to assess the mediating effect of green innovation, in the relationship between green human resources management (GHRM) and organizational competitiveness of manufacturing multinational enterprises (MNEs). The study further looked at the moderating effect of organizational learning in the relationship between GHRM on organizational competitiveness of manufacturing MNEs. The population comprises manufacturing MNEs in Ghana. Through purposive and simple random sampling techniques, 231 manufacturing MNEs were selected for the study. Data was analyzed using frequencies, percentages, (...) mean scores, and Structural Equation Modeling (SEM), using SPSS and SMART‐PLS (Partial Least Square) software. The study concludes that green innovation partially mediates the relationship between GHRM and organizational competitiveness. It was further concluded that organizational learning positively moderates the positive relationship between GHRM and organizational competitiveness. The study recommends that manufacturing MNEs should invest and improve the level of their organizational learning as it not only strengthens the effects of GHRM on organizational competitiveness, but it also directly improves competitiveness. Further, particular attention should also pay to green innovation, as it intervenes the relationship between GHRM and organizational competitiveness. (shrink)