Purpose – The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados. Design/methodology/approach – The study uses a sample of 236 self-administered...

Purpose – The purpose of the paper is to highlight the need for Caribbean scholarship to advance and test social psychological models that speak to current entrepreneurial realities on the ground which have implications for theory, education, practice and public policy. It tests a revised...

Purpose –This paper aims to examine the perceptions of accountants on corporate governance (CG) practices in public limited liability companies in Barbados, and the perceived effectiveness of these mechanisms. Design/methodology/approach –A three-stage approach was utilized. First, an...

Purpose – This research aims to explore factors influencing accountants' usage of enterprise resource planning (ERP) at a global development agency. The paper tests a model, which hypothesised that attitudes, performance expectancy, effort expectancy, social influence and self-efficacy would...

Purpose Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned behaviour (TPB) (Beck and Ajzen,...

Purpose – The purpose of this paper is to determine whether there were differences in students' ethical perceptions based on gender, academic major and religiosity. Design/methodology/approach – A self‐administered survey was conducted of 132 students at a university in Barbados, to...

Purpose – Recently, fraud has been brought to the forefront with the scandals of Enron and Worldcom. Fraudulent financial reporting and misappropriation of assets served to undermine investors’ confidence in audited financial statements. This study investigates how auditors and users...

Purpose – This paper aims to examine the perceptions of accountants on corporate governance (CG) practices in public limited liability companies in Barbados, and the perceived effectiveness of these mechanisms. Design/methodology/approach – A three-stage approach was utilized. First, an...

Purpose Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine perceptions, attitudes and consequences (actions and reactions) of whistleblowing, as well as the predictors of...