Factors Influencing Ethical Intentions Among Future Accounting Professionals in the Caribbean

Ethical decision-making is an important function among accountants. This paper sought to determine the factors influencing the ethical intentions of future accounting professionals. Specifically, this study tested the applicability of the theory of reasoned action (TRA), theory of planned behavior (TPB) and the extended model of the theory of planned behavior (ETPB) in predicting accounting students’ intentions to act unethically (breaching confidentiality and charging expenses). Data was collected via a survey questionnaire from 298 accounting students at a Caribbean university. Results revealed that the independent variables (attitudes, subjective norms, perceived behavioral control and moral obligation) significantly predicted students’ intentions to breach confidentiality and charge personal expenses. Our findings show that the ETPB is a good predictor of ethical intentions among future accounting professionals.     

Micro-breaks matter: A diary study on the effects of energy management strategies on occupational well-being

Organizational researchers and practitioners are increasingly interested in self-regulatory strategies employees can use at work to sustain or improve their occupational well-being. A recent cross-sectional study on energy management strategies suggested that many work-related strategies (e.g., setting a new goal) are positively related to occupational well-being, whereas many micro-breaks (e.g., listening to music) are negatively related to occupational well-being. We used a diary study design to take a closer look at the effects of these energy management strategies on fatigue and vitality. Based on conservation of resources theory, we hypothesized that both types of energy management strategies negatively predict fatigue and positively predict vitality. Employees (N = 124) responded to a baseline survey and to hourly surveys across one work day (6.7 times on average). Consistent with previous research, between-person differences in the use of work-related strategies were positively associated with between-person differences in vitality. However, results of multilevel analyses of the hourly diary data showed that only micro-breaks negatively predicted fatigue and positively predicted vitality. These findings suggest that taking micro-breaks during the work day may have short-term effects on occupational well-being, whereas using work-related strategies may have long-term effects.     

Location,Location, Location: Applying Spatial Statistics to the Relationship Landscape

The desire to understand relationships is a passion shared by professionals in research, clinical, and educational settings. Questionnaires are frequently used in each of these settings for a multitude of purposes—such as screening, assessment, program evaluation, or establishing therapeutic effectiveness. However, clinical issues arise when a couple's answers on questionnaires do not match clinical judgment or lack clinical utility, while statistical problems arise when data from both partners are put into analyses. This article introduces the use of geospatial statistics to analyze couple data plotted on a two‐dimensional “relational map.” Relationship maps can increase assessment sensitivity, track treatment progress, and remove statistical issues typically associated with couple data. This article briefly introduces core assumptions of spatial models, illustrates the use of spatial models in creating a relational landscape of divorce, offers suggestions for the use of relational maps in a clinical setting, and explores future research ideas.     

Miami Thrives: Weaving a Poverty Reduction Coalition

In an environment where community based organizations are asked to do increasingly more to alleviate the effects of complex social problems, networks and coalitions are becoming the answer for increasing scale, efficiency, coordination, and most importantly, social impact. This paper highlights the formation of a poverty reduction coalition in south Florida. Our case study approach chronicles a developing coalition in Miami-Dade County and the role of one organization acting as lead to the initiative. Drawing on interviews with lead organization staff, participant observation field notes, network mapping and analysis of documents and artifacts from the initiative, we analyze the local organizational context and illuminate important processes associated with supporting a developing coalition. Findings offer a picture of the interorganizational relationships in the community using social network analysis and identify the organizational capacity factors that contribute to and inhibit the formation of a cohesive and effective coalition in this context. This study also highlights the utility of an action research approach to organizational learning about coalition-building in such a way that informs decision making.     

A Framework for Optimizing Work–Life Balance Practices in Australia: Perceived Options for Employee Support

Drawing from institutional theory, this study explored work–life balance (WLB) practices in Australian small and medium enterprises. Data were obtained from a sample of 219 managers. The authors identified organizational characteristics associated with the adoption of 4 groups of WLB practices using a causal model. Of the 3 models tested, the final model supported a conceptual framework that included 4 domains: flexible work options, leave programs, support benefits, and care arrangements. The findings suggested that organizational characteristics—namely, industry type and location—affected WLB practices. Implications for theory and practice are discussed along with avenues for future research.     

Reciprocal Relationships between Trajectories of Loneliness and Screen Media Use during Adolescence

Journal of Child and Family Studies - Adolescence is the peak period for loneliness. Now a ubiquitous part of the adolescent landscape, electronic screens may provide avenues for ameliorating...     

Measuring context–response associations that drive habits

People achieve important life outcomes of health, financial security, and productivity by repeating operant behavior. To identify whether such operants reflect goal pursuit or habit, the present research introduces a new paradigm that yields objective measures of learning and controls for the motivations of goal pursuit. In two experiments, participants practiced a sequential task of making sushi and then completed a test of the strength of cue–response (habit) associations in memory. Finally, they repeated the sushi task without instructions while under cognitive load (designed to impede deliberation about goals). As predicted, greater task practice yielded stronger cue–response associations, which in turn promoted task success. Practice did not improve performance by enhancing goal intentions or other task motivations. We conclude that repetition facilitates performance by creating mental associations that automatically activate practiced, habitual responses upon perception of recurring context cues.     

Effects of stress and motivation on performing a spatial task

Learning is ubiquitous in the animal kingdom but has been studied extensively in only a handful of species. Moreover, learning studied under laboratory conditions is typically unrelated to the animal's natural environment or life history. Here, we designed a task relevant to the natural behavior of male African cichlid fish (Astatotilapia burtoni), to determine if they could be trained on a spatial task to gain access to females and shelter. We measured both how successfully animals completed this task over time and whether and how immediate early gene and hormone expression profiles were related to success. While training fish in a maze, we measured time to task completion, circulating levels of three key hormones (cortisol, 11-ketotestosterone, and testosterone) and mRNA abundance of seven target genes including three immediate early genes (that served proxies for brain activity) in nine brain regions. Data from our subjects fell naturally into three phenotypes: fish that could be trained (learners), fish that could not be trained (non-learners) and fish that never attempted the task (non-attempters). Learners and non-learners had lower levels of circulating cortisol compared to fish that never attempted the task. Learners had the highest immediate early gene mRNA levels in the homologue of the hippocampus (dorsolateral telencephalon; Dl), lower cortisol (stress) levels and were more motivated to accomplish the task as measured by behavioral observations. Fish that never attempted the task showed the lowest activity within the Dl, high stress levels and little to no apparent motivation. Data from non-learners fell between these two extremes in behavior, stress, and motivation.     

The cellular mechanisms of memory are modified by experience

The N-methyl-D-aspartate receptor (NMDAR) is thought to be essential for synaptic plasticity and learning. However, recent work indicates that the role of this receptor depends on the prior history of the research subject. For example, animals trained on a hippocampus-dependent learning task are subsequently able to acquire new information in the absence of NMDAR activation. The current experiments were designed to identify the types of experiences that lead to NMDAR-independent learning. Using contextual fear conditioning in mice, we find that NMDAR-independent learning is only observed when (1) animals are trained on the same behavioral task and (2) initial learning is successfully encoded into long-term memory.