Waymond Rodgers

• PhD/ Postdoctorate
• Chair at Univ Texas, El Paso/Hul Univl

PURPOSE: The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams. DESIGN/METHODOLOGY/APPROACH: Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical ris...

The higher education (HE) sector has witnessed escalating competition, resulting in an increase in scholarly interest. Despite this, a comprehensive review of the existing literature in this domain remains absent. Thus, based on Tranfield et al.’s (2003) methodology, we systematically review 80 articles published between 2012 and 2022, extracted fr...

This article suggests that artificial intelligence (AI) can automate protocol analysis, a form of data analysis in cognitive psychology for inferring the information processes used by individuals from their verbal behavior while solving a problem. We propose a framework to employ think-aloud protocols (TaP) and thematic analysis in qualitative acco...

Studies find that oil-rich African countries (OACs) suffer slow socio-economic growth and development. The petroleum operations in these countries are also primarily in the hands of multinational corporations (MNCs). Motivated by their profit maximisation prospects (PMPs), the MNCs face significant corporate social responsibility (CSR) dilemmas wit...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artificial intelligence (AI) field since it represents symbol manipulation in six algorithmic pathways that...

Management scholars and practitioners have highlighted the importance of ethical dimensions in the selection of strategies. However, to date, there has been little effort aimed at theoretically understanding the ethical positions of individuals/organizations concerning human resource management (HRM) decision-making processes, the selection of spec...

Artificial intelligence (AI) has dramatically changed the way organizations communicate, understand, and interact with their potential consumers. In the context of this trend, the ethical considerations of advertising when applying AI should be the core question for marketers. This paper discusses six dominant algorithmic purchase decision pathways...

We focus on how international research and development (R&D) teams of portfolio entrepreneurs and their management controllers can help to innovate and sustain entrepreneurial activities. An algorithmic decision-making model is implemented that indicates how such portfolio entrepreneurs build complex business structures and create a context for man...

The upper echelons theory posits that the values, personalities, experience and education background of the top management team (TMT) affect both executives’ strategic cognition and corporate outcomes. Since TMT members differ in their cognitive structures, as also acknowledged by the presence of managerial biases and irrationalities in the behavio...

This study examines the digital transformation effects of artificial intelligence (AI)-based facial and music biometrics on customers' cognitive and emotional states, and how these effects influence their behavioral responses in terms of value creation. Using a real-life, major optical retail store in China, 386 customers participated in a five-day...

Both traditional financial and intangible asset (IA) performance measures aid in the design of micromanagement organizational systems. We shed light on the microfoundational processes of collaborative networks and their impact on investment risk assessment by exploring IA performance measures in response to decomposing macro-level constructs. The I...

This conceptual paper provides a decision-making framework that enhances our understanding of how Do-It-Yourself (DIY) laboratory entrepreneurs execute ethical standards by dismissing fraud. Although our theory assumes that most DIY entrepreneurs are by nature 'ethical', we discuss how the unique nature of DIY laboratory entrepreneurship provides r...

Cybercrime continues to cause increasing threat to business processes, eroding stakeholders’ trust in internet technologies. In this research paper, we explore how six dominant algorithmic trust positions facilitate cognitive processing, which, in turn, can influence an organisation’s productivity and align its values and support structures for com...

Physical and behavioral biometric technologies such as fingerprinting, facial recognition, voice identification, etc. have enhanced the level of security substantially in recent years. Governments and corporates have employed these technologies to achieve better customer satisfaction. However, biometrics faces major challenges in reducing criminal,...

This study examines whether and how foreignness affects internal auditors’ compliance with the International Standards for the Professional Practice of Internal Auditing (the Standards) from social and culture perspective. It demonstrates that foreignness, such as language and relational social capital, has a significant impact on auditors’ complia...

This paper reviews the prior research on the relationship between sustainability and a firm’s performance and proposes algorithmic pathways in the throughput model that could be used to improve the research findings for such research. Results of our literature search were mixed. Some studies reported a positive relationship between a firm’s sustain...

This study identifies the ethical pathways of chief audit executive reporting lines that describe internal auditing relationships with different authorities in the organization (e.g. the board of directors, audit committee, chief executive officer, and chief financial officer). The literature has placed importance of these lines as determinants for...

This research investigates whether executive compensation is designed to motivate managers to pursue corporate sustainability (CS) concerns as measured by Global Reporting Initiative (GRI) 3.1 disclosure indicators in Indonesian listed commercial banks throughout 2007–2014. In addition, this study examines the impact of executive compensation, clim...

Trust relations are essential for effective interchanges in the financial markets. Investors (trustors), as well as other market participants, can only trust financial markets if they trust their auditors (trustees). In particular, the auditors’ assessment of the client’s financial condition and its ability to continue as a going concern is paramou...

These six pathways representing the expedient pathway, the ruling guide pathway, the analytical pathway, the revisionist pathway, the value-driven pathway, and the global perspective pathway are one way to relating maximizing returns, minimizing risk, and understanding personal necessities to making decisions.

This chapter reports on how the recent economic downturn has been different from previous downturns and its effect on mortgage delinquencies, foreclosures, and market recovery. Further, this chapter highlights the process thinking pathways that homeowners used to deal with owing more on their homes than they were worth and examine the trajectory of...

This chapter highlights that the six dominant decision-making pathways can definitely assist us in selecting the best pathway that can eliminate or reduce uncertainty as well as provide us, when necessary, the insightful means of problem solving. This chapter examines foreclosure and foreclosure options available to borrowers who wish to walk away...

This chapter examines real estate investment from the homeowner’s perspective and conducts a comparative analysis of the rent option. It also explores when renting might be the better option. Finally, this chapter illustrates the investment component of the residential real estate investment.

This chapter presents a process thinking model that is an ideal adaptable structure that sheds light on critical pathways for decision-making purposes and eradicates rival alternative tentative assumptions. It integrates perception, information, judgment, and decision choice in order to reach resolution, settlement, or finding.

This chapter provides an overview of the economic downturn and the process thinking pathways investors most likely used to make bad decisions. Several key factors are introduced, which undoubtedly greatly influenced real estate market investments during this time.

This chapter covers how homeowners and marginal borrower’s irrational decision making using the expedient or revisionist pathway affected the housing market and what pathway they should have used to make more rational decisions in the real estate market. Real estate transactions examined in this chapter include the home equity loan, cash-out refina...

People are faced with investment decisions all the time. Many of them are not even aware of it. There are many different ways to invest money: purely stock or bond investment, portfolio investment or CD savings; domestics investment or international investment; personal necessities such as house investment, education investment, or retirement inves...

Contingent upon the circumstances, “six dominant pathways” are part of, or all of, the major forms of decision making, that is perception, information, judgment, and decision choice. These circumstances entail the degree of an individual’s expertise, completeness of information sources, stableness of the environment, and time pressures.

This book presents a personal financial decision making model based on six dominant decision making pathways. It outlines each pathway in detail before focusing on real estate investments in the second part of the book. Based on the authors extensive research into investment decision making, decision modeling and experimental psychology, strategies...

Within accounting education, both conceptual and experiential learning have been important learning approaches. However, while experiential learning has been extensively studied in accounting education, the critical role of conceptual learning has received considerably less attention. In this article, we review theory and research to develop a fram...

It is important for both academics and practitioners to understand how biases influence auditing opinions, as well as how we might counteract those biases. According to moral seduction theory, auditors’ judgments are morally induced by conflicts of interest in an unconscious manner. We combined an auditor ethical decision-making model with an exper...

The field of application of Corporate Social Responsibility (CSR) is limited to the corporations as the very acronym CSR indicates (i.e.: corporate). This symposium discusses the systemic need and the timely opportunity to extend CSR to public administration (that is, to include all non-profit governmental organizations) as CSR is about responsible...

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility (CSR). This article uses an Ethica...

Previous empirical research has found mixed results for the impact of corporate social responsibility (CSR) investments on corporate financial performance (CFP). This paper contributes to the literature by exploring in a two stage investor decision-making model the relationship between a firm’s innovation effort, CSR, and financial performance. We...

Our economy has been moving towards an Information Age that relies upon intangible assets utilization that has not been fully captured in the financial statements of organizations. Between 1978 and the present, the non-book or intangible assets value of all companies rose approximately 70 % of market value (Rodgers, J Intellect Cap 8:205–215, 2007)...

This paper describes why and when formative factors, in combination with reflective measures, can be used in accounting research to better represent complex theoretical constructs. We argue that the exclusive use of reflective factors constrains theory development and may lead to imprecise measurement. We provide a review of 66 published research p...

Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors’ trustworthiness, their lack of independence has not...

E-commerce enables business integration together with a company's personnel, alliances, suppliers, customers, or a community. It provides processes and frameworks to actively seek and promote interactive decision making and transactions enablement. Since the Internet extends across the globe, it is possible to do business with any organization or p...

Purpose The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such organizations' most valuable assets. Financial reports need to be supported by intangible performance metrics, in order to ensure that the reports are rigorously interprete...

This study examines the role of componential knowledge, i.e., generally accepted accounting principles, and integrative knowledge, i.e., performing LIFO and FIFO inventory analysis, in solving complex accounting problems. This study predicts a dynamic, interactive process among componentiai knowledge, integrative knowledge and problem solution. Acc...

Auditors' primary function in society is as purveyors of opinions for reliable and relevant information. Many company failures have highlighted whether auditors have a conflict of interest problem. At the root of auditors' lack of independence, issues are conflicts of interest resulting from the structural features of auditor–client relationship. T...

Previous empirical research has found mixed results of the impact of corporate social responsibility (CSR) investments on financial performance. In this paper we contribute to the literature by exploring the complex relationship between intangibles, CSR, and financial performance. In a two stage investor decision-making model we control for firms'...

The purpose of this study is to present and empirically examine a decision making model that incorporates explorative and exploitative learning strategies in the processing of traditional financial and new knowledge asset information in the context of investment decisions. Professional investment stock analysts from Sweden and the United States par...

Trust relations are important for effective interchanges between auditors (trustees) and market participants (trustors) such as investors, creditors, customers, and other users of financial statement information. In particular, auditors' opinion regarding client's ability to continue in existence is essential to improving social capital in Society....

The proliferation of the Internet has not only allowed businesses to offer their products and services through web-based applications, but it has also undermined their ability to retain their customers. It has reduced search costs, opened up barriers to entry, and diminished distinctiveness of firms. Effective retention of customers allows firms to...

We examined whether auditors’ attitudes toward the evidence in the going concern setting may be driven by their expectations of the self-fulfilling prophecy effect. Following previous research on motivated reasoning, we assumed that the self-fulfilling prophecy effect could be interpreted as a potential motivational/incentive factor supporting audi...

Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors’ reluctance to issue warning signals to investors. At the root of auditors’ lack of independence issues are conflicts of interest resulting from the structural features of auditor–client relationship. The Throughput M...

The article discusses the effects of Web-based technologies on knowledge transfer, specifically examining whether the use of Web-based services can increase problem-solving skills. Because knowledge transfer has shown a direct correlation with industrial productivity, many organizations are actively trying to create services that encourage it. The...

We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign of the audit report is mixed with other annual financial information in a series of sequential evidence. The results of an experimental design, using 106 loan officers from international finan...

We examine effects of intangible assets on financial viability and social perceptions on the market valuation of firms. The concepts of corporate financial performance (CFP) and corporate social performance (CSP) are introduced to account for variation and differences in financial viability, which in turn has an important impact on market to-book o...

We test simultaneously auditors¿ perception regarding three ethical dilemmas when evaluating the going concern status of a financially stressed firm: 1) the self-fulfilling prophecy, 2) their exposure to litigation risk, and 3) their responsibility in providing warning signals to investors. Our results suggest that that those auditors perceiving th...

This research paper supports the notion that the independent auditing function tied to corporate board actions can influence accountability of corporate social responsibility strategy and implementation. These issues are instrumental in that stakeholders that includes shareholders, analysts, regulators, activists, labor unions, employees, community...

Moral issues greet the business community constantly, confronting us with problems on handling accounting rules that can determine a company’s future. We are bombarded with news regarding fraudulent activities in companies that mishandled accounting rules leading to undermining the confidence of customers, employees, suppliers, shareholders and the...

Trust among executives and managers may reduce budgetary slack due to decreased inefficiencies. Trust relationships are studied as a prerequisite to influence budget setting. One hundred and twenty internal auditors observed different relations between the executive and managers. Results demonstrated that trust environments can reduce budgetary sla...

This article highlights moral harassment at the workplace as a form of corruption in organizations. This form of corruption has cost organizations billions of dollars each year. A theoretical model is presented in this paper, which explains the main factors that affect bullying processes impact on organizations. Suggestions are provided in this pap...

ABSTRACT Global reporting practices will eventually change as the dominance,of intangible assets is increasingly dominating organizations most valuable commodities. Yet, the general consensus seems to be that before any real progress can be made in the area of

The recent frauds in organizations have been a point for reflection among researchers and practitioners regarding the lack of morality in certain decision-making. We argue for a modification of decision-making models that has been accepted in organizations with stronger links with ethics and morality. With this aim we propose a return to the base v...

To most individuals, “trust” can be viewed as a knowledge corporate asset that may add, or rest, value to the company. The role of knowledge in achieving a competitive advantage is becoming and increasingly important management issue in all business and non-business sectors. As such, our Throughput Modeling approach indicates how six different trus...

The purpose of the present study is to test the moderating effect of on-line experience on antecedents to on-line satisfaction and on the relationship between on-line satisfaction and loyalty. A survey (n = 836) was conducted to test the differences between high and low online experience respondents. The relationship between on-line satisfaction an...

This is a research in progress to understand the various stages involved in knowledge creation and transfer. We believe that by depicting these stages, managers will improve their use of information and thereby positively influencing their judgments and decisions. The literature addresses various aspects of the fundamental questions about how organ...

This article develops and applies a knowledge-based framework for understanding and interpreting executive compensation under the rubric of ethical consideration. This framework classifies six major ethical considerations that reflect issues in compensation design. We emphasize that these six ethical considerations are influenced by liberty and equ...

Financial and cost accounting information is processed by decision-makers guided by their particular need to support decisions. Recent technological advances impacting on information as well as organizations such as the European Community mandating financial reporting requirements for many countries is rapidly changing the landscape for decision ma...

The study of the bias processes that affect decision making is crucial in designing expert systems. This study proposes a multi-stage model for decision biases which reconceptualizes cognitive styles and decision heuristics within a framework that borrows heavily from research by Posner and McLeod (1982), Tversky and Kahneman (1973) and Ramaprasad...

Ngorongoro Conservation Area in the heart of Maasailand is one of the world's most important conservation heritage areas. This book centres on a field study of the Ngorongoro Maasai and their herds, around which present knowledge of African rangeland, wildlife, livestock and pastoralist ecology is brought together and analysed. Management problems...

This book provides a new inter-disciplinary look at the practice and policies of conservation in Africa. Bringing together social scientists, anthropologists and historians with biologists for the first time, the book sheds some light on the previously neglected but critically important social aspects of conservation thinking. To date conservation...

This management-oriented study of range, livestock and Maasai ecology in the wildlife conservation and pastoralist land use Ngorongoro Conservation Area (NCA) quantifies spatial and temporal variation in range resources for three main study sites over a 2-year period. Livestock response is analysed in terms of biomass densities, habitat and pasture...

Outlines the way in which the apparently precise technical ecological concept of overgrazing now covers a whole range of different meanings, from the trivial to the serious. It looks first at conventional wisdom on the subject and illustrates this with examples of ecological studies of vegetation and livestock parameters that are taken as incontrov...

Surveys of pole cutting in the Kimboza, Pande and Pugu Forest Reserves revealed intensities reaching 50% of available poles in easily accessible areas. Pockets of severe pole destruction were associated with pit sawing practices. No conclusive evidence for species selection was found, but emergent, canopy and smaller tree species were all affected....

Traditional pastoralism is a significant contributor to African economies but is, as yet, little understood. Ngorongoro Conservation Area (NCA) provides a microcosm illustrating pastoralism under a range of ecological conditions. Herd declines found across a range of NCA study sites are illustrated in detail with respect to events in one representa...