The Importance of Ethics and Ethical Leadership in the Accounting Profession

The emergence of the twenty-first century was plagued with extensive, evasive and disheartening leadership failures. Despite the accounting profession’s standards of professional ethics, it was also tainted with ethical leadership indiscretions during this era. In response to these ethical leadership failings, renewed interest in developing accounting professionals with strong ethical principles and ethical leadership behaviors has emerged. In many firms training and development of ethical behavior is now at the forefront of the firm’s communications and professional development efforts. The question remains however, can the profession instill in its members the importance of ethical conduct? Can ethical leaders be developed that model and monitor ethical behavior? In response to the call for leaders who are ethical and moral, this research examined a model that examines ethical leadership and its impact on leader effectiveness for leaders within the accounting industry. The analysis shows that ethical and transformational leadership make incremental independent contributions in explaining leader effectiveness. The study comments on how the findings that ethically and morally focused leaders may impact the accounting profession and restore an industry tarnished with accusations of unethical behavior to one that regains its original prominence based on consistent, moral, ethical, and effective leaders

The future of enterprise groupware applications

This paper provides a review of groupware technology and products. The purpose of this review is to investigate the appropriateness of current groupware technology as the basis for future enterprise systems and evaluate its role in realising, the currently emerging, Virtual Enterprise model for business organisation. It also identifies in which way current technological phenomena will transform groupware technology and will drive the development of the enterprise systems of the future

Leading with heart: Academic leadership during the COVID-19 crisis

The COVID-19 pandemic has impacted every sphere of life. It has brought into sharp focus not only the critical role that leaders have to play in taking charge of their organisations and employees, but the complexity of that leadership role, too. The authors of this paper are both psychologists who occupy leadership positions in a university. The paper briefly explores the evolution of leadership theory, leadership in times of crises, generally, and leadership during the time of COVID-19. In addition, one of the authors offers a personal note on the leadership experience during COVID-19. What became clear during the reflections was that empathy, vulnerability, self-awareness and agility were some of the qualities needed during this crisis. In addition, the psychodynamic concept of containment appears very relevant in managing the affective intensity experienced by staff and students. Leaders were expected to not only fully understand the meaning of empathy and compassion, but to know how to sincerely demonstrate these qualities to staff and students alike

The reflective learning continuum: reflecting on reflection

The importance of reflection to marketing educators is increasingly recognized. However, there is a lack of empirical research which considers reflection within the context of both the marketing and general business education literature. This paper describes the use of an instrument which can be used to measure four identified levels of a reflection hierarchy: habitual action, understanding, reflection and intensive reflection and two conditions for reflection: instructor to student interaction and student to student interaction. Further we demonstrate the importance of reflective learning in predicting graduates’ perception of program quality. Although the focus was on assessment of MBA level curricula, the findings have great importance to marketing education and educators

Existential Communication and Leadership

The aim of this article is to introduce and explain a number of important existentialist philosophers and concepts that we believe can contribute to a critical approach to leadership theory. Emphasis is placed on understanding the nature of communication from an existentialist perspective and so Jaspers' conceptualization of existential communication is introduced along with important related concepts that may be regarded as important facets of leader communication including Being-in-the-world, the Other, intersubjectivity, dialogue and indirect communication. Particular attention is paid to Buber's ideas on communication as relationship and dialogue. Throughout, reference is made to contemporary, and what is often regarded as orthodox, thinking regarding the centrality of communication to leadership practice as a means by which to highlight the salience of an existentialist analysis

Comment on "Evidence for Neutrinoless Double Beta Decay"

We comment on the recent claim for the experimental observation of neutrinoless double-beta decay. We discuss several limitations in the analysis provided in that paper and conclude that there is no basis for the presented claim.Comment: A comment written to Modern Physics Letters A. 4 pages, no figures. Updated version, accepted for publicatio

Contamination Control and Assay Results for the Majorana Demonstrator Ultra Clean Components

The MAJORANA DEMONSTRATOR is a neutrinoless double beta decay experiment utilizing enriched Ge-76 detectors in 2 separate modules inside of a common solid shield at the Sanford Underground Research Facility. The DEMONSTRATOR has utilized world leading assay sensitivities to develop clean materials and processes for producing ultra-pure copper and plastic components. This experiment is now operating, and initial data provide new insights into the success of cleaning and processing. Post production copper assays after the completion of Module 1 showed an increase in U and Th contamination in finished parts compared to starting bulk material. A revised cleaning method and additional round of surface contamination studies prior to Module 2 construction have provided evidence that more rigorous process control can reduce surface contamination. This article describes the assay results and discuss further studies to take advantage of assay capabilities for the purpose of maintaining ultra clean fabrication and process design.Comment: Proceedings of Low Radioactivity Techniques (LRT May 2017, Seoul