Counterproductive Work Behaviors and Work Climate:The Role of an Ethically Focused Management Control System and Peers’ Self-Focused Behavior

The importance of curtailing undesirable behaviors and, ultimately, self-focused work climates in organizations is undeniable. This study examines how management control systems (MCSs), as a crucial part of a firm’s formal ethical infrastructure, can contribute to this objective. We conceptualize an ethically focused MCS as one that communicates ethical values and motivates employees to act accordingly. Our study is based on data from a sample of 120 department managers from 120 different firms. We show that department managers’ perceptions of the extent to which the MCS imposed on them is ethically focused are associated with a reduction in their counterproductive work behaviors (CWBs). We also examine department managers’ perceptions of peer managers’ self-focused behaviors, as a core part of a firm’s informal ethical infrastructure and find that peers’ behaviors are not associated with an increase in CWBs of the department manager. However, we find some evidence that the negative association between an ethically focused MCS and managers’ CWBs is limited when peers act in ways that are more self-focused. Finally, we find that CWBs of department managers are not only relevant in and of themselves, but they translate into more self-focused behaviors of department employees (as manifested in their work climates). Overall, this study suggests that, while including and emphasizing ethical content in the MCS is associated with less CWB and, in turn, with a work climate less focused on self, peer managers’ behaviors are also seemingly important

Bioavailability of Macro and Micronutrients Across Global Topsoils: Main Drivers and Global Change Impacts

Understanding the chemical composition of our planet\u27s crust was one of the biggest questions of the 20th century. More than 100 years later, we are still far from understanding the global patterns in the bioavailability and spatial coupling of elements in topsoils worldwide, despite their importance for the productivity and functioning of terrestrial ecosystems. Here, we measured the bioavailability and coupling of thirteen macro- and micronutrients and phytotoxic elements in topsoils (3–8 cm) from a range of terrestrial ecosystems across all continents (∼10,000 observations) and in response to global change manipulations (∼5,000 observations). For this, we incubated between 1 and 4 pairs of anionic and cationic exchange membranes per site for a mean period of 53 days. The most bioavailable elements (Ca, Mg, and K) were also amongst the most abundant in the crust. Patterns of bioavailability were biome-dependent and controlled by soil properties such as pH, organic matter content and texture, plant cover, and climate. However, global change simulations resulted in important alterations in the bioavailability of elements. Elements were highly coupled, and coupling was predictable by the atomic properties of elements, particularly mass, mass to charge ratio, and second ionization energy. Deviations from the predictable coupling-atomic mass relationship were attributed to global change and agriculture. Our work illustrates the tight links between the bioavailability and coupling of topsoil elements and environmental context, human activities, and atomic properties of elements, thus deeply enhancing our integrated understanding of the biogeochemical connections that underlie the productivity and functioning of terrestrial ecosystems in a changing world

The genetic architecture of the human cerebral cortex

The cerebral cortex underlies our complex cognitive capabilities, yet little is known about the specific genetic loci that influence human cortical structure. To identify genetic variants that affect cortical structure, we conducted a genome-wide association meta-analysis of brain magnetic resonance imaging data from 51,665 individuals. We analyzed the surface area and average thickness of the whole cortex and 34 regions with known functional specializations. We identified 199 significant loci and found significant enrichment for loci influencing total surface area within regulatory elements that are active during prenatal cortical development, supporting the radial unit hypothesis. Loci that affect regional surface area cluster near genes in Wnt signaling pathways, which influence progenitor expansion and areal identity. Variation in cortical structure is genetically correlated with cognitive function, Parkinson's disease, insomnia, depression, neuroticism, and attention deficit hyperactivity disorder

Analysis of shared heritability in common disorders of the brain

ience, this issue p. eaap8757 Structured Abstract INTRODUCTION Brain disorders may exhibit shared symptoms and substantial epidemiological comorbidity, inciting debate about their etiologic overlap. However, detailed study of phenotypes with different ages of onset, severity, and presentation poses a considerable challenge. Recently developed heritability methods allow us to accurately measure correlation of genome-wide common variant risk between two phenotypes from pools of different individuals and assess how connected they, or at least their genetic risks, are on the genomic level. We used genome-wide association data for 265,218 patients and 784,643 control participants, as well as 17 phenotypes from a total of 1,191,588 individuals, to quantify the degree of overlap for genetic risk factors of 25 common brain disorders. RATIONALE Over the past century, the classification of brain disorders has evolved to reflect the medical and scientific communities' assessments of the presumed root causes of clinical phenomena such as behavioral change, loss of motor function, or alterations of consciousness. Directly observable phenomena (such as the presence of emboli, protein tangles, or unusual electrical activity patterns) generally define and separate neurological disorders from psychiatric disorders. Understanding the genetic underpinnings and categorical distinctions for brain disorders and related phenotypes may inform the search for their biological mechanisms. RESULTS Common variant risk for psychiatric disorders was shown to correlate significantly, especially among attention deficit hyperactivity disorder (ADHD), bipolar disorder, major depressive disorder (MDD), and schizophrenia. By contrast, neurological disorders appear more distinct from one another and from the psychiatric disorders, except for migraine, which was significantly correlated to ADHD, MDD, and Tourette syndrome. We demonstrate that, in the general population, the personality trait neuroticism is significantly correlated with almost every psychiatric disorder and migraine. We also identify significant genetic sharing between disorders and early life cognitive measures (e.g., years of education and college attainment) in the general population, demonstrating positive correlation with several psychiatric disorders (e.g., anorexia nervosa and bipolar disorder) and negative correlation with several neurological phenotypes (e.g., Alzheimer's disease and ischemic stroke), even though the latter are considered to result from specific processes that occur later in life. Extensive simulations were also performed to inform how statistical power, diagnostic misclassification, and phenotypic heterogeneity influence genetic correlations. CONCLUSION The high degree of genetic correlation among many of the psychiatric disorders adds further evidence that their current clinical boundaries do not reflect distinct underlying pathogenic processes, at least on the genetic level. This suggests a deeply interconnected nature for psychiatric disorders, in contrast to neurological disorders, and underscores the need to refine psychiatric diagnostics. Genetically informed analyses may provide important "scaffolding" to support such restructuring of psychiatric nosology, which likely requires incorporating many levels of information. By contrast, we find limited evidence for widespread common genetic risk sharing among neurological disorders or across neurological and psychiatric disorders. We show that both psychiatric and neurological disorders have robust correlations with cognitive and personality measures. Further study is needed to evaluate whether overlapping genetic contributions to psychiatric pathology may influence treatment choices. Ultimately, such developments may pave the way toward reduced heterogeneity and improved diagnosis and treatment of psychiatric disorders

An Experiential Investigation Of Tax Professionals’ Ethical Environments

This paper investigates the ethical environment in which tax professionals operate by eliciting practicing tax professionals’ personal experiences with ethical dilemmas in tax engagements. Since organizational culture can play a role in creating an environment where ethical decision making is encouraged (Arnold et al. 1999, 2000; Booth and Schulz 2004), we expected that tax professionals’ self-identified ethical dilemmas would be related to their assessments of the ethical environments of their firms. Based on 146 responses from practicing tax professionals, most participants rated their ethical environment as very strong. Additionally, the 84 participants who did not describe a self-identified ethical dilemma rated the ethical environment of their firms significantly stronger than the 62 who reported a dilemma. Implications of this study include an emphasis on in-house ethics training and explicitly including rewards and sanctions regarding ethical behavior in performance evaluation systems

The Influence Of Roles And Organizational Fit On Accounting Professionals’ Perceptions Of Their Firms’ Ethical Environment

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders (e.g., partners) perceive the ethical environment of their firms to be stronger than do non-leaders (Bobek et al. J Bus Ethics 92(4): 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation (i.e., feeling a responsibility to serve the public interest) and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment

Resolving Audit Engagement Challenges Through Communication

This paper investigates the successful resolution of audit challenges faced by auditing professionals. We use an experiential questionnaire (EQ) (Gibbins and Qu 2005) to elicit practicing auditors\u27 experiences with resolving challenges personally encountered on an audit engagement. One hundred ninety-seven auditing professionals from all levels (staff to partners) and firm types (local to Big 4) responded to our EQ, and 130 provided complete information about a self-identified challenge they had encountered. Over 70 percent of these challenges were successfully resolved wherein communication with other auditors on the engagement, along with communication with the client, aided most in the resolution process. These results provide evidence confirming theory-based research indicating the importance of knowledge sharing for CPAs (Vera-Muñoz et al. 2006). Our findings also extend prior research on the components of professional judgment (Gibbins and Emby 1985; Emby and Gibbins 1988; Gibbins and Mason 1988) by providing insight into the potentially troublesome area of challenges that are often encountered during an audit, and how effective communication can lead to successful resolution of such challenges

The Ethical Environment Of Tax Professionals: Partner And Non-Partner Perceptions And Experiences

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms\u27 ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41-57, 1999; Trevino et al., Hum Relat 56(1):5-37, 2003; Schminke et al., Organ Dyn 36(2):171-186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. © 2009 Springer Science+Business Media B.V