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(1 - 11 of 11)
- Title
- Task Specialization In The Public Administration Profession: A Job Analysis Of Public Procurement Practitioners.
- Creator
- Steinfeld, Joshua M., McCue, Clifford P., Florida Atlantic University, College for Design and Social Inquiry, School of Public Administration
- Abstract/Description
-
This dissertation examines task specialization in the public administration profession through studying the job tasks that a public procurement practitioner performs, manages, and both performs and manages. The purpose of this dissertation was to establish a baseline to benchmark what these practitioners actually do on their jobs. Factor analysis was used to study a data set of 2,549 respondents that were administered a survey by the Universal Public Procurement Certification Council (UPPCC)...
Show moreThis dissertation examines task specialization in the public administration profession through studying the job tasks that a public procurement practitioner performs, manages, and both performs and manages. The purpose of this dissertation was to establish a baseline to benchmark what these practitioners actually do on their jobs. Factor analysis was used to study a data set of 2,549 respondents that were administered a survey by the Universal Public Procurement Certification Council (UPPCC) in 2012. The research question to be answered involved addressing what job tasks public procurement practitioners perform, manage, and both perform and manage. Hypotheses were examined that predicted task specialization existing within public procurement to the extent that practitioners in more senior job positions display more task specialization and that practitioners from larger organizations also display more task specialization. A review of literature discusses the alternative perspectives on what constitutes professionalism in the public sector. The reasons for focusing on public procurement professionalism were subsequently presented through the literature. The various views of what entails professionalism in public administration were discussed as to responsibility (Stivers, 1994), sociological issues (Simon, 1947), constitutional issues (Lowi, 1995; Rohr, 1986), technical specialization and empirical rigor (Parsons, 1939), as means of contextualizing the nature of public administrators’ roles and responsibilities in conjunction with the job tasks that are executed. Factor analysis was conducted on 75 job tasks in order to identify relationships between practitioner job tasks for the purposes of finding out what it is that public procurement practitioners actually do for their work. The job tasks found to share relationships may be grouped together for further inquiry into the nature of the relationships between job tasks and overarching competency areas of related job tasks. Additionally, factor analyses were conducted to identify relationships between job tasks in public procurement and control variables such as organization size and job position, which were predicted to impact whether or not practitioners perform, manage, both perform and manage, or do neither, for each of the job tasks surveyed.
Show less - Date Issued
- 2016
- PURL
- http://purl.flvc.org/fau/fd/FA00004748, http://purl.flvc.org/fau/fd/FA00004748
- Subject Headings
- Public administration., Business logistics--Management., Applied ethics., Professional ethics.
- Format
- Document (PDF)
- Title
- The influence of professional identity and outcome knowledge on professional judgment.
- Creator
- Johnson, Anna J., Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
- Abstract/Description
-
In response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments of reasonable and highly competent people may differ as to the nature and extent of necessary auditing procedures, conclusions reached and required documentation” (PCAOB, 2008, 30). Other responses to PCAOB findings echo this sentiment. Stakeholders need to understand causes of differences between experts’ professional judgments...
Show moreIn response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments of reasonable and highly competent people may differ as to the nature and extent of necessary auditing procedures, conclusions reached and required documentation” (PCAOB, 2008, 30). Other responses to PCAOB findings echo this sentiment. Stakeholders need to understand causes of differences between experts’ professional judgments to effectively utilize PCAOB inspection findings and firms’ responses to those findings. This study uses Social Identity Theory to explore whether role identity as an audit partner, internal reviewer, or PCAOB inspector, influences an expert’s judgments in an ambiguous decision environment. I find that professional judgments do not differ based on professional identity. This study also examines whether the presence or absence of outcome knowledge explains judgment differences among auditing experts. Consistent with prior research, e.g. Peecher & Piercey, 2008, outcome knowledge does affect experts’ professional judgment. I also find that experts’ level of organizational identification and membership esteem impacts professional judgment.
Show less - Date Issued
- 2014
- PURL
- http://purl.flvc.org/fau/fd/FA00004126, http://purl.flvc.org/fau/fd/FA00004126
- Subject Headings
- Accountants -- Professional ethics, Accounting -- Decision making, Auditing -- Decision making, Business ethics, Judgment, Managerial accounting
- Format
- Document (PDF)
- Title
- Evaluating the Demand for Tax Professionals.
- Creator
- Rosenthal, Leigh, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
- Abstract/Description
-
Taxpayers who hire tax professionals to assist with tax matters have a choice as to which type of tax professional to hire. This study looks at the choice between hiring a tax accountant or a tax attorney. Stephenson (2010) identifies four constructs that explain a taxpayer’s motivation to hire a tax professional—legal compliance, time savings, money savings, and a protection from/avoidance of the Internal Revenue Service. A taxpayer may be motivated by one or more of these demand constructs....
Show moreTaxpayers who hire tax professionals to assist with tax matters have a choice as to which type of tax professional to hire. This study looks at the choice between hiring a tax accountant or a tax attorney. Stephenson (2010) identifies four constructs that explain a taxpayer’s motivation to hire a tax professional—legal compliance, time savings, money savings, and a protection from/avoidance of the Internal Revenue Service. A taxpayer may be motivated by one or more of these demand constructs. Further, the context of the advice—whether given in a planning or compliance setting—may influence the choice of a specific type of practitioner. Taxpayers also perceive certain professional features of the practitioner as being associated with either an accountant or an attorney. In a 2 x 1 between subjects research design, I investigate these issues by exploring how the perceived characteristics of the accounting and legal professions and the tax context differentially influence the demand for one of these professionals. I hypothesize that taxpayers who demand a tax professional because of legal compliance or time savings are more likely to hire an accountant. Taxpayers who demand the services of a tax professional because of money savings or a protection from/avoidance of the Internal Revenue Service are more likely to hire an attorney. Additionally, I hypothesize that taxpayers in a planning context are more likely to hire an attorney while taxpayers in a compliance setting are more likely to hire an accountant. In a hierarchal regression, the variable for accuracy was significant in a simple regression of the four Stephenson constructs. In a second tier of the regression, accuracy was again significant as were certain covariates. In the final tier of the regression, no independent variable was significant but certain covariates were significant including client advocacy which was highly significant. The results do demonstrate that taxpayers perceive professional differences between a tax accountant and a tax attorney. Many of the results and the rationales underlying the hypotheses seem to be in the right direction as far as showing the expected demand for a specific tax professional.
Show less - Date Issued
- 2016
- PURL
- http://purl.flvc.org/fau/fd/FA00004792, http://purl.flvc.org/fau/fd/FA00004792
- Subject Headings
- Tax return preparation industry., Finance--Law and legislation., Econometrics., Accounting--Moral and ethical aspects., Accountants--Professional ethics., Tax consultants--Professional ethics.
- Format
- Document (PDF)
- Title
- Do “Superstar” CEOs Impair Auditors’ Independence and Professional Skepticism?.
- Creator
- Harvin, Oscar, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
- Abstract/Description
-
The study examines the potential threat to an auditor’s independence in fact which may result from the extraordinarily favorable personal reputation (superstar status) of an audit client’s CEO This potential threat to an auditors’ independence is the result of a halo effect bias which can distort an individual’s judgment and behavior Accounting firms use a business risk audit approach which involves conducting a strategic risk assessment which assesses the overall threats to the business...
Show moreThe study examines the potential threat to an auditor’s independence in fact which may result from the extraordinarily favorable personal reputation (superstar status) of an audit client’s CEO This potential threat to an auditors’ independence is the result of a halo effect bias which can distort an individual’s judgment and behavior Accounting firms use a business risk audit approach which involves conducting a strategic risk assessment which assesses the overall threats to the business model of an audit client Prior research has demonstrated that the strategic risk assessment can bias the judgment of auditors pertaining to financial account level risk assessments For example, the Bernie Madoff Ponzi scheme demonstrated how an extraordinarily well respected individual with superstar status can distort the judgment of knowledgeable and normally skeptical individuals An experiment was conducted to examine the potential threat of a superstar CEO on an auditor’s independence as demonstrated by the ability to distort the judgment of the auditor during the performance of the strategic risk assessment In addition, the experiment was designed to examine whether the halo cognitive bias can lessen the impact that an auditor’s professional skepticism has on his or her judgment and behavior during the audit of a client’s financial statement Unlike other studies which have sought only to demonstrate that a cognitive bias exist which impairs auditor judgment; the study also examined whether the influence of a halo effect bias can be mitigated by the formal rating of audit evidence in a similar manner that was used by Embu and Finley (1977) to successfully mitigate a framing effect The experiment did not support the main hypothesis of the study that auditors assess the strategic risk at a lower risk level for firms that employ a superstar CEO than for those whom employ a non-superstar CEO This result may primarily be due to the inability of the scenario used in the experiment to sufficiently differentiate the characteristics of the superstar and non-superstar CEO Without establishing that the participants’ judgment was being distorted by a superstar CEO; the other hypotheses which involved testing a debiasing method to mitigate the halo effect caused by a superstar CEO and investigating whether a halo effect reduces the impact that auditors’ trait skepticism level has on their judgment could not be properly tested
Show less - Date Issued
- 2016
- PURL
- http://purl.flvc.org/fau/fd/FA00004771
- Subject Headings
- Chief executive officers--Professional ethics, Accounting--Moral and ethical aspects, Accountants--Professional ethics, Auditors--Psychology, Behaviorism (Psychology), Industrial management
- Format
- Document (PDF)
- Title
- Pluralistic ignorance and explicit attitudes on academic cheating in college students and faculty.
- Creator
- Hubertz, Martha J., Bjorklund, David F., Monson, Thomas C., Florida Atlantic University, Charles E. Schmidt College of Science, Department of Psychology
- Abstract/Description
-
Academic integrity essentially centers on an individual’s ethical attitudes and behaviors as well as injunctive norms, or norms that dictate what is socially accepted and lauded. One key influence may be pluralistic ignorance; here arguments for cheating posit that students cheat because they perceive that others are “doing it” to a greater extent than is actually true and thus what they are doing is minimized in relation to others. Research indicates that students perceive cheating as more...
Show moreAcademic integrity essentially centers on an individual’s ethical attitudes and behaviors as well as injunctive norms, or norms that dictate what is socially accepted and lauded. One key influence may be pluralistic ignorance; here arguments for cheating posit that students cheat because they perceive that others are “doing it” to a greater extent than is actually true and thus what they are doing is minimized in relation to others. Research indicates that students perceive cheating as more widespread than it actually is (Hard, Conway, & Moran, 2006). A considerable gap in the research is noted when looking at definitions of what constitutes academic fraud, research has indicated that when students are asked if they have cheated and then given a definition of cheating, their self-reports of cheating increase (Burrus et al., 2007). This indicates that students’ definition of cheating and a universities’ definition of cheating may be incongruent. Participants were 507 members of the Florida Atlantic University community during the 2012-2013 academic year who completed a survey that consisted of items, which centered on self-reported cheating, perceptions of what cheating constitutes, and estimates of cheating prevalence. Results indicate that students reported peer cheating to be higher then self reported cheating, that participants distinguished between five different forms of cheating, and that faculty and students hold differing definitions of cheating. The findings suggest a disconnect between faculty perceptions and definitions of academic integrity and students. This would suggest that greater efforts should to be taken to bring a more uniform operational definition of what constitutes academic dishonesty that universities, faculty, and students can rely on. Second, as a pluralist model of cheating was supported, universities could develop campaigns like those aimed at reducing drinking, hooking up, and increasing women in STEM fields (Lambert, Kahn & Apple, 2003; Mattern & Neighbors, 2004; Muldoon, 2002; Schroder & Prentice, 1998). Research has suggested social norm campaigns targeting pluralistic ignorance can be effective on college campuses. In educating students about what actually happens and the discrepancy between reality and perception, cases of academic dishonesty could be reduced.
Show less - Date Issued
- 2015
- PURL
- http://purl.flvc.org/fau/fd/FA00004381
- Subject Headings
- Cheating (Education), College discipline, College students -- Attitudes, College students -- Conduct of life, Personality assessment, Plagarism, Professional ethics, Social ethics
- Format
- Document (PDF)
- Title
- Does Public Service Ethics Education Include Gender Equity? An Exploration of Gender Inclusion in MPA Ethics Syllabi.
- Creator
- Evans, Michelle D, Patterson, Patricia M., Florida Atlantic University, College for Design and Social Inquiry, School of Public Administration
- Abstract/Description
-
Public administration emphasizes the importance of diversity (Rice, 2004), representation (Selden & Selden, 2002), ethics, and professionalism, to ensure fairness and equity for all citizens (American Society for Public Administration, 2013a; Cooper, 2012). Research has shown a link between the teaching of ethics and values in leadership courses, and the establishment of consensus for espoused social norms and standards of practice (Begley & Stefkovich, 2007). Through the discourse within...
Show morePublic administration emphasizes the importance of diversity (Rice, 2004), representation (Selden & Selden, 2002), ethics, and professionalism, to ensure fairness and equity for all citizens (American Society for Public Administration, 2013a; Cooper, 2012). Research has shown a link between the teaching of ethics and values in leadership courses, and the establishment of consensus for espoused social norms and standards of practice (Begley & Stefkovich, 2007). Through the discourse within classrooms, and the scholarship of public administration, we create and advance the boundaries of social consensus in areas such as diversity (Hewins-Maroney & Williams, 2007; National Association of Schools of Public Affairs and Administration, 2014a). MPA ethics courses are perfectly situated to espouse and reinforce public service diversity values and educate future public servants. This dissertation uses ethnographic content analysis (ECA) of 48 syllabi from 40 NASPAA accredited universities in the United States (U.S.) dated 2012-2014, to interpret how, or whether, Master of Public Administration (MPA) education addresses or contributes to gender inclusion. The analysis uses feminist theories to reveal if, and to what extent, gender, diversity, and social equity topics have been incorporated into master's level graduate public administration ethics courses, through an examination of ethics course syllabi. This research shows that gender is incorporated into MPA ethics syllabi directly through the gender of professors, authors of course materials, discussion topics, and gendered language. Gender is also demonstrated in the syllabi through images and sub-textual tones that express social norms for gender roles. Gender inclusion is addressed indirectly in the syllabi through course policies and pedagogical choices designed to increase opportunities for participation by students of both genders. Ethnographic content analysis across various stages of this interpretive research study led to the creation of a four-part Gender Inclusion Model. Each tier of this model is made up of inclusion markers influenced by themes in feminist pedagogical literature. The Gender Inclusion Model can be used for future research to examine whether, or how, minorities and diversity are incorporated into higher education curricula. The research compiles a list of best practices, along with a mock syllabus, guided by recommendations from feminist literature.
Show less - Date Issued
- 2015
- PURL
- http://purl.flvc.org/fau/fd/FA00004496, http://purl.flvc.org/fau/fd/FA00004496
- Subject Headings
- Public administration--Moral and ethical aspects., Education, Higher--Moral and ethical aspects., Civil service ethics., Political ethics--Study and teaching (Higher), Professional ethics--Study and teaching (Higher), Women in public life., Women in the civil service.
- Format
- Document (PDF)
- Title
- Can Priming a Firm’s Organizational Identity Overcome the Influences of National Culture on Auditor Judgment?.
- Creator
- Killey, Michael, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
- Abstract/Description
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A significant challenge faced by large auditing firms is offering consistent quality across the global network. Unfortunately, variation in judgments and decision-making, resulting from cultural differences, can undermine the provision of a uniform level of audit quality for these international firms. Previous research has determined that national culture influences an auditors’ professional judgments and decisions. Relying on Social Identity Theory, I explore whether inducing one’s...
Show moreA significant challenge faced by large auditing firms is offering consistent quality across the global network. Unfortunately, variation in judgments and decision-making, resulting from cultural differences, can undermine the provision of a uniform level of audit quality for these international firms. Previous research has determined that national culture influences an auditors’ professional judgments and decisions. Relying on Social Identity Theory, I explore whether inducing one’s organizational identification can both enhance auditor judgment and mitigate any deleterious impact that culture may have on the provision of a uniform level of audit quality. I also examine current cultural variations in auditor judgment in order to ensure that the results of earlier studies still typify the international auditing environment. National culture is assessed using two dimensions (individualism/collectivism, power distance) included in Hofstede’s 1980 cultural values framework. Participants from the United States are used to represent an individualistic/low power distance culture while individuals from India are used to represent a collectivistic/high power distance culture. Firms need mechanisms to elicit desired behaviors that may not be consistent with cultural tendencies in order to provide a uniform level of audit quality. Contrary to expectations, no significant differences are identified between the judgments of auditors from India and The United States. The results, however, do provide evidence that enhancing one’s organizational identification can impact certain professional judgments during the audit process. An association between national culture and auditor attitudes pertaining to client trust is also found. The implications of these findings for the professional auditing environment and future academic research are discussed.
Show less - Date Issued
- 2016
- PURL
- http://purl.flvc.org/fau/fd/FA00004736, http://purl.flvc.org/fau/fd/FA00004736
- Subject Headings
- Corporate governance., Corporations--Auditing., Auditing--Quality control., Identity (Psychology), Accounting--Moral and ethical aspects., Accounting--Professional ethics., Social responsibility of business.
- Format
- Document (PDF)
- Title
- Cognitive Dissonance and Auditor Professional Skepticism.
- Creator
- Adikaram, Ruwan K, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
- Abstract/Description
-
I show that auditors experience cognitive dissonance when they fail to take appropriate professionally skeptical (hereafter PS) action in line with high PS judgment I specifically show that cognitive dissonance leads auditors to revise their attitudes on low ranking audit actions upward and lower their risk assessments, consequently, lower overall professional skepticism I also find that auditor cognitive dissonance leads to exaggerated ex-post auditor self-assessments professional skepticism...
Show moreI show that auditors experience cognitive dissonance when they fail to take appropriate professionally skeptical (hereafter PS) action in line with high PS judgment I specifically show that cognitive dissonance leads auditors to revise their attitudes on low ranking audit actions upward and lower their risk assessments, consequently, lower overall professional skepticism I also find that auditor cognitive dissonance leads to exaggerated ex-post auditor self-assessments professional skepticism Professional skepticism is fundamental to performing an audit according to auditing standards and critical to audit quality Extant research that investigates treatments to enhance professional skepticism predominantly treats both skeptical judgment and skeptical action as analogous outcomes of professional skepticism If, however, there is a breakdown between PS judgment and PS action, the overall benefits of these treatments will be trivial I show that cognitive dissonance due to the incongruence between PS judgments and PS actions leads to an unforeseeable corollary of lower overall professional skepticism I also demonstrate a specific mechanism of how auditor incentives lead to lower professional skepticism, hence, lower audit quality Both researchers and practitioners can benefit from this study by better understating the intricacies in the critical link between PS judgment and action Additionally, I provide an empirical investigation of the components in Nelson’s (2009) model of professional skepticism and extend the model to reflect the intricacies between PS judgment and PS action I test my hypotheses via a three-group research design with attitude change as a proxy measure of cognitive dissonance
Show less - Date Issued
- 2016
- PURL
- http://purl.flvc.org/fau/fd/FA00004772
- Subject Headings
- Cognitive dissonance, Auditing--Standards, Accounting--Standards, Accounting--Moral and ethical aspects, Accountants--Professional ethics, Auditors--Psychology, Behaviorism (Psychology)
- Format
- Document (PDF)
- Title
- Perceptions of professionalism: a case study of community college baccalaureate faculty.
- Creator
- Nasse, Jeffrey Peter., College of Education, Department of Educational Leadership and Research Methodology
- Abstract/Description
-
This case study analyzed the perceptions of professionalism among an emerging and distinct occupational sector of community college faculty: community college faculty who teach in baccalaureate programs. The research was designed to address three questions as to the experiences of Community College Baccalaureate (CCB) faculty. First, what are the perceptions of professionalism among the community college faculty who teach in the baccalaureate programs at a multi-campus community college in...
Show moreThis case study analyzed the perceptions of professionalism among an emerging and distinct occupational sector of community college faculty: community college faculty who teach in baccalaureate programs. The research was designed to address three questions as to the experiences of Community College Baccalaureate (CCB) faculty. First, what are the perceptions of professionalism among the community college faculty who teach in the baccalaureate programs at a multi-campus community college in the state of Florida (herein referred to as Seaside College)? Specifically, what patterns emerged when faculty perceptions of professional identity were examined, first, under the lens of professionalism as established by Larson (1977) and, second, through Boyer's (1990) four domains of scholarship? Second, are these faculty perceptions different from their previously held perceptions prior to the college's expansion into baccalaureate instruction? Third, were there any noticeable differences in faculty perceptions about the individual baccalaureate areas across this college?
Show less - Date Issued
- 2013
- PURL
- http://purl.flvc.org/fcla/dt/3362555
- Subject Headings
- Community college teachers, Community college teachers Professional ethics, Education, Higher, Aims and objectives, Rewards and punishments in education
- Format
- Document (PDF)
- Title
- An address to the Phi Beta Kappa Society of Brown University : delivered 5th September, 1832.
- Creator
- Metcalf, Theron 1784-1875, Lilly, Wait, Colman & Holden
- Abstract/Description
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By Theron Metcalf. On the influence of public opinion on the character and pursuits of members of the learned professions. Phi Beta Kappa Alpha of Rhode Island (Brown University). Cover title: Mr. Metcalf's address. Copyright 1833 by Lilly, Wait, Colman, and Holden. "Notes."--Page [26]-28. FAU copy imperfect: cover missing; edges trimmed to 21 cm.
- PURL
- http://purl.flvc.org/fau/fd/fauwsb11f17
- Subject Headings
- Occupational prestige, Professional ethics, Speeches, addresses, etc., American -- 19th century, Public opinion -- United States, Professions -- Public opinion, Professions -- Social aspects
- Format
- E-book
- Title
- A Model for Improving Teacher Engagement Through Administrative Support.
- Creator
- Campbell, James C., Bogotch, Ira, Florida Atlantic University, College of Education, Department of Educational Leadership and Research Methodology
- Abstract/Description
-
School leaders in the elementary and secondary levels are continually in search of ways to raise student achievement. It is acknowledged that a quality teacher is the most effective means to ensure student success. However, school leaders cannot stop at hiring quality teachers. They must take steps to provide support for those teachers so they will remain engaged in their jobs. This research study sought to examine how various supportive actions by school principals can affect teacher...
Show moreSchool leaders in the elementary and secondary levels are continually in search of ways to raise student achievement. It is acknowledged that a quality teacher is the most effective means to ensure student success. However, school leaders cannot stop at hiring quality teachers. They must take steps to provide support for those teachers so they will remain engaged in their jobs. This research study sought to examine how various supportive actions by school principals can affect teacher engagement. It addressed the research questions of “Can administrative support factors predict teacher engagement?” and “Can teacher engagement predict student achievement?” This was accomplished through a literature review of the topics associated with teacher engagement as well as a quantitative analysis of responses solicited from high school teachers in a large urban school district in the Southeastern United States. The results indicate that administrative support factors can predict teacher engagement as the model predicted that a significant amount (54%) of the variance in teacher engagement was due to the predictor variables. It was found that the social events factor significantly predicted teacher engagement (b=.419) with the next highest weight being the assessment factor (b=.246). However, the study did not show a predictive relationship between teacher engagement and student achievement.
Show less - Date Issued
- 2017
- PURL
- http://purl.flvc.org/fau/fd/FA00004887, http://purl.flvc.org/fau/fd/FA00004887
- Subject Headings
- Teachers--In-service training., Teachers--Quality of., School improvement programs., Educational leadership., Teacher-principal relationships., School management and organization., School principals--Professional ethics., Mentoring in education.
- Format
- Document (PDF)
