ESEC 419 Literally LiterateExpository Wr.docx

ESEC 419 Literally Literate
Expository Writing Structure
Academic writing requires presenting your sources and your
ideas effectively. The first element involves “entering a
conversation about ideas” between you – the writer- and your
sources to reflect your critical thinking. This template allows
you, the writer, to organize your ideas in relationship to your
thesis, supporting evidence, opposing evidence and the
conclusion of the argument.
Step 1: INTRODUCE – In a paragraph structure, your first
sentence is your Topic Sentence and its purpose is to introduce
to your reader the content of the sentences that comprise the
paragraph. It should be specific enough to separate it from the
rest of the essay, but general enough that all elements in the
paragraph can relate back to this one sentence.
Pick a sentence option from A, B and C and complete.
A) Introducing “Standard Views”
1. Americans today tend to believe that ____________.
2. Common sense seems to dictate that _____________.
3. It is often said that ____________.
4. One would think that _____________.
5. Many people assumed that ______________.
B) Making What “They Say” Something you say
1. Everyone has always believed that ____________.
2. As children, everyone probably used to think that
_____________.
3. Although everyone would admit that he/she should know
better by now, one cannot help thinking that ___________.
4. While one likely believes __________, one should also
believe ___________.
C) Capturing Authorial Action

(X=the author’s name or the name of the person being quoted)
1. X acknowledges that _________.
2. X agrees that __________.
3. X argues that ___________.
4. X believes that ___________.
5. X claims that ___________.
6. X complains that ___________.
7. X concedes that __________.
8. X demonstrates that __________.
9. X emphasizes that ___________.
10. X insists that __________.
11. X observes that __________.
12. X questions whether ___________.
13. X refutes the claim that __________.
14. X reminds us that ___________.
15. X reports that __________.
16. X suggests that __________.
17. X urges us to __________.
Step 2: REPRODUCE– In order to back up your assertions, to
make your point more valid, you will need to cite evidence or
concrete detail from the works you are reading, statistics,
stories and anecdotes, etc.
Pick a sentence option from D and complete.
D) Introducing Quotations
1. X states, “__________.”
2. According to X, “___________.”

3. X himself writes, “___________.”
4. In her book,_________, X maintains that “___________”
5. In X’s view, “_____________.”
6. X agrees when she writes, “____________.”
7. X disagrees when he writes, “____________.”
8. X complicates the matters further when he writes,
“_____________.”
Step 3: EXPLAIN– Now that you have cited evidence, you need
to explain your opinion about why the evidence is important.
Using the sentences below, write TWO sentences that comment
on the significance of the concrete detail provided.
Pick a sentence option from E and complete. Then pick a
sentence option from F, G, H or I and complete.
E) Explaining Quotations (Pick one)
1. Basically, X is saying ___________.
2. In other words, X believes ___________.
3. In making this comment, X argues that __________.
4. X is insisting that ____________.
5. X’s point is that __________.
(Pick a sentence option from either F, G, or H and complete)
F) Agreeing--- With Reasons
1. X is surely right about _______ because, as he/she may not
be aware, recent studies have shown that _______.
2. X’s theory of _________ is extremely useful because it sheds
insight on the difficult problem of____________.
3. One can agree that _________, a point that needs
emphasizing since so many people believe___________.
G) Disagreeing – With Reasons
1. X is mistaken because he/she overlooks ______________.
2. X’s claim that _______ rests upon the questionable
assumption that ______.
3. X’s view that _______ is incorrect because, as recent
research (personal experience) has shown, _______.
4. By focusing on _______, X overlooks the deeper problem of

_______.
5. X claims _______, but society doesn’t need him/her to say
that. Anyone familiar with _______ has long knows that
_______.
H) Agreeing and Disagreeing Simultaneously
1. Although X is correct to point, overall his/her conclusion that
_______ is invalid because _______.
2. Although _______ would disagree with much of what X says,
he/she/they would fully endorse his/her final conclusion that
_______.
3. Though X would concede that _______, he/she would still
insist that _______.
4. X is right that _______, but her/his idea(s) seems
questionable when she/he states _______.
I) Establishing Why Your Claims Matter (Pick one)
1. X is important because _______.
2. Ultimately, what is at stake here is ________.
3. A discussion of X is in fact addressing the larger matter of
________.
4. Although X may seem of concern to only a small group of
______, it should in fact concern anyone who cares about
___________.
Repeat Steps 2 and 3.
Step 4: Adding Metacommentary-Now that you have provided
evidence and commentary, you need to summarize your view
without adding new commentary or repeating too directly, what
you have already said. The best conclusions provide some sort
of interpretation of the content of the paragraph.
Use the options listed below to complete a brief paragraph of
metacmmentary.
a. In other words, _______.

b. What ____ really means by this is _______.
c. X’s point is _________.
d. Essentially, one is arguing that ________.
e. X’s point is not that people should __________, but that
people should ________.
f. What ________ really means is _________.
g. To put it another way, _________.
h. In sum, then, _________.
i. X’s conclusion, then, is that, ________.
j. In short, ________.
k. Although some readers may object that ______, one would
answer that ______.
Commonly Used Transitions
Cause and Effect
Conclusion
Elaboration
Contrast
-Accordingly
-As a result
-Consequently
-Hence
-It follows, then
-Since
-Then
-Therefore
-Thus
-As a result
-Consequently
-Hence
-In sum, then
-Then
-In short
-It follows, then

-One upshot of all of this is that
-Therefore
-Thus
-Actually
-By Extension
-In short
-That is
-In other words
-To put it differently
-To put it bluntly
-Ultimately
-Although
-By contrast
-Conversely
-Despite the fact that
-Even though
-However
-In contrast
-Nevertheless
-Nonetheless
-On the contrary
-On the other hand
-Regardless
-Whereas
-While
-Yet
Comparison
Addition
Example
Concession
-Along the same lines
-In the same way
-Likewise
-Similarly
-In the same vein
-Also

-Besides
-Furthermore
-In addition
-In fact
-Indeed
-Moreover
-After all
-As an illustration
-Consider
-For example
-For instance
-Specifically
-To Take a case in point
-Admittedly
-Although it is true that
-Granted
-Of course
-Naturally
-To be sure
Expository Outline for Body Paragraphs:
Sentence 1Step 1Topic Sentence
Sentence 2Step 2Evidence or Concrete Detail Related to
Sentence 1

Sentence 3Step 3Commentary or Opinion about Sentence 2
Sentence 5Step 2Evidence or Concrete Detail Related to
Sentence 1
Sentence 8Step 4Conclusion about or Unique Summary of
Sentences
1-7
Research Topic:
how blockchain and other emerging technologies alter the
nature of accountants’ jobs over time ___
Also, it is important for researchers to monitor
-What new tasks will this technology enable accountants to
perform and which tasks will disappear?
-How will accountants work alongside this technology?
Accounting firms appear optimistic about the potential of the
distributed ledger technology and foresee that its impact will be
noticeable in the near future.
Research Problem: The first step in research is defining a

research problem. Describe a problem from your business
experience that you wish to study. Ask yourself “what are the
top three problems that I struggle with in my business every
day” and choose one of those problems. This must be a broad
problem that should appeal to other businesses, beyond your
own. Bigger, more complex, messier problems are actually
better than smaller problems, even if you have no idea how to
solve them. Describe why this problem is a “problem,” and
whose problem is it. Provide some evidence (statistics,
case/company examples, etc.) of the magnitude and scope of
this problem.
Research Questions: List 2-3 RQs to explore the above problem.
Try to have questions that start with “what”, “why”, “how”,
“when”, etc. Avoid questions that yes/no answers. See sample
RQs from class handouts.
Practical Contribution: Explain briefly how answering the above
RQs will help your practice/business and that of others.
Literature Review Process: Review 10-15 research papers that
informs us of our current state of knowledge in your problem
area. If you find no prior paper in this area, expand your search
terms to extract 10-15 papers in related areas. Describe the
process by which you selected papers for review (e.g., which
databases were used, what keywords, etc.), how you filtered
your search results, actual counts of papers extracted in each
search, etc.

Synthesis: Create tables summarizing what prior literature tells
us about your problem area,
Analysis (Gaps): What patterns do you see in your literature
review? What gaps or opportunities do you see (i.e., what is
MISSING from your literature review)? Note that gaps may
NOT be explicitly mentioned in the literature; you may use your
intuition and experience to identify what is not there. Based on
this analysis, do your RQs still seem appropriate? If not, modify
the RQs accordingly.
Hypotheses: Propose 3-7 hypotheses to answer your RQs.
Identify which hypotheses address which RQs; don’t include
hypotheses that don’t address any of your RQs. Each hypothesis
must have clearly defined and measurable DV, IV, and/or MV.
Propose hypotheses that are insightful and new rather than
tautological or obvious (see examples from class). Explain your
rationale for each hypothesis (separately). Theories provide
logical bases for justifying hypotheses; however theories are not
necessary for this proposal.
Measurement: Create a table listing the different variables in
your hypotheses, and provide conceptual and operational
definition for each variable. Feel free to list specific items or
instruments that you can use to measure each variable. List the
source of each instrument. If no prior measures are available for
some constructs, describe how you will build your own measure
and how will you assess the quality of that measure.

Methods: How will you collect data for your research? If
survey, describe whether it is a cross-sectional or longitudinal
survey, sampling frame, desired sample size, and how you will
maximize response rates. If experiment, describe the
experimental design, desired sample size, treatment, treatment
manipulation checks, and what data will be collected before and
after the experiment. If case research, how many cases, case
site(s), site selection strategy, key respondents, what data you
will gather from each respondent, data triangulation strategy,
etc. How will you analyze data thus collected?
References: List all references cited in this proposal
Scott Beatrice
Design Science Research
Introduction
Managers at every level in businesses today, from supervisor all
the way to CEO, are busier than
ever. Conference calls, strategy meetings, administrative
paperwork and hundreds of e-mails
with almost-immediate deliverables inundate managers on a
daily basis. When you add into

the schedule the numerous projects to be completed, it begs the
question, “When do managers
have time to do what they were hired or promoted to do –
manage their subordinates?”
Managers perform four basic functions within the workplace:
• Plan – set goals, establish strategies and develop plans to
coordinate activities
• Organize – determine what needs to be done, how it will be
done and who is to do it
• Lead – motivate and influence subordinates, resolve conflicts
and communicate
effectively
• Control – monitor activities to ensure goals are being met
(Robbins & Coulter, 2012)
When managers are bogged down by numerous time-consuming
tasks, often the leading of
subordinates is the area of management that suffers the most.
This is clearly shown in the
following statistics taken from a recent study by the Society for
Human Resources Management
(SHRM), published in April 2017:
• 46% of employees were very satisfied with their relationship

with an immediate
supervisor
• 40% of employees were very satisfied with their immediate
supervisor’s respect for
their ideas
• 35% of employees were very satisfied with management’s
recognition of their job
performance
(Lee, Esen, & DiNicola, 2017)
In Gallup’s 2017 State of the American Workplace survey,
which included data from over
195,000 US employees, only 21% of employees strongly agree
their performance is managed in
a way that motivates them to do outstanding work, and in the
U.S., only 33% of employees are
engaged in their job (Gallup, 2017).
These numbers show a glaringly obvious need for relationship
improvement between managers
and subordinates.

Improving the relationship between managers and subordinates
builds a bond of trust between
the two. As the bond of trust becomes more powerful, the
possibility increases of the
employee becoming more engaged and productive in his/her
work. When employees become
more engaged in work, their goals will be in greater congruence
with the goals of the
corporation (De Clercq, Bouckenooghe, Raja, & Matsyborska,
2014).
However, many managers spend too large a proportion of their
time mulling over documents
and too small a proportion cultivating good individual relations
with their subordinates (Urwick,
1956). The resulting lack of confidence between people forces
them into an elaborate
machinery of committees which further restricts their time for
personal contacts (Urwick,
1956). The lack of relationship cultivation decreases both
employee motivation and
engagement and serves to increase turnover within the
organization. If this cycle continues
over a long period of time, organizations can earn the reputation
of having the proverbial

“revolving door”.
So, what can supervisors and managers do to stop talent from
exiting their doors? This paper
proposes that with the intervention of a positive coaching
artifact, organizations will
understand the effects of positive coaching on both employee
engagement and the relationship
between employees and management.
Problem Domain
The modern workplace is so focused on solving problems that
when management “coaches”
employees, the focus is almost always on what the employee is
doing wrong and what steps
need to be made to fix the problem. Often, multiple things that
are going right are overlooked
for the one thing that needs the improvement. Doing one’s job
the right way is the
expectation, therefore, recognition of doing things correctly is
rarely given.
One of the greatest shortcomings of traditional performance
management systems is a
lack of ongoing feedback and coaching. In many organizations,
managers view annual

reviews as the “official opportunity” to discuss employees’
performance. And in some
cases, they use annual reviews as not only the official
opportunity, but also as the only
opportunity to discuss performance, and once they complete it,
they treat it like any
other item on their to-do list — something they can simply
check off and ignore until the
next time it is required. Unfortunately, this approach to
performance management is
better described as an infrequent, task-based activity rather than
one that provides
support and value to employees (Gallup, 2017).
The results of this type of coaching are continuous Performance
Improvement Plans giving
employees x amount of time to turn things around or else a
harsher punishment will be put into
place in the near future. Employees feel that no matter what
they do to improve, it is never
enough. This type of atmosphere has contributed to 69% of
American employees stating that
they are not very satisfied with their overall corporate culture
(Lee et al., 2017).

When employees are not properly coached, they become
disengaged with where they work,
and ultimately the entire workplace suffers. Lengthy episodes
of distraction, rapid task
saturation, a slow tempo of activity, poor decision making, too
many days away from work, and
lack of interest in work are symptoms displayed by individuals
who do not engage in the
organizational context (Pech & Slade, 2006). They have
become disengaged - if they were ever
engaged at all (Pech & Slade, 2006). In these examples, the
employee's productive output is
minimal (Pech & Slade, 2006). These low engagement levels
may be due to poor levels of trust
between employees and employers, with only 39% of employees
trusting what their business
leaders were telling them (Beech & Anderson, 2003).
The problem of employee disengagement is not a new one. In
the early 20th century, scientific
management was created to win the war against employee
disengagement (Pech & Slade,
2006). A few years later, Elton Mayo’s consulting work on the
Hawthorne Studies would lead to

a new emphasis on the human behavior factor in the
management of organizations (Robbins &
Coulter, 2012). However, despite a century of organizational
behavior studies, corporations are
still running into the same problems – negatively coached
employees who become disengaged
from the workplace. Disengagement is also detracting greatly
from corporate bottom lines.
Gallup estimates that actively disengaged employees cost the
U.S. $483 billion to $605 billion
each year in lost productivity (Gallup, 2017). Additionally,
disengaged employees are costing
corporations additional money with increased recruitment and
retention expenses, as actively
disengaged employees are almost twice as likely as engaged
employees to seek new jobs
(Gallup, 2017).
Despite the staggering numbers in lost productivity and well-
developed (over a century of
study) disengagement problem, employers, managers and
supervisors can turn the tides. In
their article titled Employee engagement and manager self-
efficacy, Luthans and Peterson
found that managers must help to create an environment in

which their employees become
both emotionally engaged (i.e. form strong ties to work, co-
workers, and their managers) and
cognitively engaged (i.e. express feelings of mission or purpose,
and are provided with
information and feedback) (Luthans & Peterson, 2002). When
emotional engagement happens,
employees feel that their opinions count, and believe their
managers have an interest in their
development (i.e. emotional engagement), therefore they are
more likely to positively respond
to their managers and produce favorable outcomes that help the
managers to be more
effective (Luthans & Peterson, 2002).
More engaged employees develop a deeper degree of trust in
their supervisors and the overall
management of the corporation. This is the most critical aspect
to employee engagement. As
trust builds between an employee and his/her supervisor and
management, the employee feels
more a part of something greater. They become more
productive and more willing to share in
the achievement of corporate goals. As trust is a two-way
relationship, management places it’s

trust in the engaged employees in ways such as giving them
more empowerment to make their
own decisions, providing them with more meaningful projects
and developing mentor/mentee
relationships.
In his article, The Neuroscience of Trust, Paul Zak found
building a culture of trust is what
makes a meaningful difference. Employees in high-trust
organizations are more
productive, have more energy at work, collaborate better with
their colleagues, and stay
with their employers longer than people working at low-trust
companies. They also
suffer less chronic stress and are happier with their lives, and
these factors fuel stronger
performance (Zak, 2017).
Hough, Green and Plumlee concluded that trust or mistrust is
positively and significantly related
to whether employees and managers are engaged or disengaged
with the organization for
which they work (Hough, Green, & Plumlee, 2015). Also, the
greater the trust and loyal

relationship that is built between the individual and the
organization, the greater the
employee’s engagement and commitment will be towards the
employer (Biswas & Bhatnagar,
2013). Management needs to recognize the importance of
building this trust, and more often
than not, they do. In its 2016 global CEO survey, PwC
reported that 55% of CEOs think that a
lack of trust is a threat to their organization’s growth; however
most have done little to
increase trust, mainly because they aren’t sure where to start
(Zak, 2017).
So, where do we start? How do we bridge the gap from a
greatly disengaged workforce to
engaged and trustworthy employees willing to go the extra mile
and exceed expectations in for
the accomplishment of corporate goals? One place to start is
with the concept of positive
coaching.
Coaching Defined
“The goal of coaching is the goal of good management: to make
the most of an organization’s
valuable resources (Waldroop and Butler 1996).”

We are all familiar with the concept of coaching – whether it
was a parent leading their child on
the athletic field, a high school math teacher preparing students
for Academic Bowl or a college
law professor preparing undergraduates for debate team – we all
have been coached at some
point in our lives. What about the workplace – can coaching
make a difference? If businesses
unlocked the coaching potential of their managers and
supervisors, what would be the impact
on employee performance at both the coach and coachee levels?
The search for answers to
these questions is an ongoing process into the relatively recent
business practitioner
phenomenon of coaching.
In the literature review titled Coaching models for leadership
development: An integrative
review, Wendy Carey, Donald Philippon and Greta Cummings
retrieved literature from 1996 to
2010, and through a strict inclusion/exclusion process, selected
10 peer-reviewed papers for
their coaching study (Carey, Philippon, & Cummings, 2011).
The accepted papers revealed one

of the primary difficulties of studying coaching – defining what
coaching is – as its definitions
vary based on perspective, intended recipients, objectives, and
setting (Carey et al., 2011).
Although the meaning of coaching changed from paper to paper,
the authors were able to
identify five common elements within the coaching models:
relationship building, problem-
defining, goal setting, problem-solving processes, action and
transformation, and the
mechanisms by which the model proposed that outcomes are
achieved (Carey et al., 2011).
Positive Coaching
Empathy, motivation and support combine with compassion to
provide the foundation of
positive coaching. According to Jack, Boyatzis, Khawaja,
Passarelli and Leckie, coaching and
mentoring to the Positive Emotional Attractor (PEA) (positive
coaching), emphasizes
compassion for the individual’s hopes and dreams and has been
shown to enhance a behavioral
change (Jack, Boyatzis, Khawaja, Passarelli, & Leckie, 2013).
In contrast, coaching to the

Negative Emotional Attractor (NEA) (negative coaching), by
focusing on externally defined
criteria for success and the individual’s weaknesses in relation
to them, does not show
sustained change (Jack et al., 2013). Facilitative (positive)
coaching is characterized by
managers who provide guidance by aligning team member
aspirations with organizational goals
and facilitate the achievement of both individual and team
objectives (Weer, DiRenzo, &
Shipper, 2016).
Literature Review
The landscape of research into coaching and performance is a
landscape ripe with opportunity;
for example, Pedro Núñez-Cacho Utrilla, Félix Angel Grande
and Daniel Lorenzo note that the
body of research into coaching is immature and needs more of
an empirical focus to show that
coaching can improve firm performance, so human resource
managers would be able to justify
using the practice (Núñez-Cacho Utrilla, Angel Grande, &
Lorenzo, 2015). Similarly, Jason
Dahling, Samantha Taylor, Samantha Chau and Stephen Dwight

state that we have minimal
consensus about what coaching involves, the concrete outcomes
it predicts, and the
psychological mechanisms that explain those outcomes
(Dahling, Taylor, Chau, & Dwight, 2016).
Their study is one of the first to address both the skill (quality
of coaching) of managers and the
frequency (quantity of coaching) at which managers should
coach their employees. In How
Supervisors Influence Performance: A Multilevel Study of
Coaching and Group Management in
Technology-Mediated Services, the study takes coaching one
step further by looking at how
supervisors can combine coaching with other strategies to create
a work environment that
enhances group processes of communication, motivates
cooperation and learning (as cited in
Argote & McGrath, 1993), and reinforces their one-on-one
coaching interactions with
employees (Liu & Batt, 2010). A Holistic View of Employee
Coaching introduces the difference
between positive and negative coaching techniques and presents
the idea that poor or
negatively framed coaching may have counterproductive results

(Weer, DiRenzo et al. 2016).
The continuous groundbreaking impact of coaching studies like
these demonstrate the
opportunities for continued research within the workplace.
The findings of these studies have important implications for
the broader, dynamic domain of
international business, as coaching is becoming the initiative of
choice in organizations
undergoing change, even though there is little evidence of its
necessity (Carey et al., 2011) and
coaching has emerged as a particularly relevant activity in
organizations and the performance
and success of both the manager and employee are heavily
influenced by the quality of the
coaching relationship (Weer et al., 2016). Businesses in many
different industries are realizing
the importance of leveraging supervisor and employee coaching
relationships towards the
ultimate goal of a sustained competitive advantage.
The studies contained within this review are shedding new light
on coaching relationships at
multiple levels within different corporations, and the results are

showing that coaching can
have positive results on employee performance. In a study
conducted on supervisors and
employees in a large call center, coaching had a strong and
significant impact on improving
individual performance over time (Liu & Batt, 2010), and sales
representatives who worked for
managers with strong coaching skills exhibited better
performance with meaningful financial
value (Dahling et al., 2016). Coachees in a study of 498
Spanish firms demonstrated improved
individual performance (Núñez-Cacho Utrilla et al., 2015).
Coaching from mid-level managers
was able to foster greater commitment among team members,
which then translated into
increasing team effectiveness over a 4 ½ year period of time
(Weer et al., 2016).
In addition to providing empirical results regarding employee
performance, other impacts are
being noted. Managerial coaching skill was found to have a
significant, direct effect on sales
goal attainment (Dahling et al., 2016), and coaching processes
were found to be a useful tool
for developing professionals within an organization (Núñez-

Cacho Utrilla et al., 2015).
Individual performance was also shown to improve when
managers used team activities and
group incentives as part of their coaching strategy (Liu & Batt,
2010). Weer, Direnzo et al.
demonstrated the differences of two different coaching styles –
facilitative coaching, used by
managers who provide guidance to achieve team and corporate
objectives and pressure-based
coaching, used by managers who become visibly upset,
complain when things go wrong and
publicly criticize/reprimand employees (Weer et al., 2016).
Carey, Philippon et al. research
points to certain factors that impact positive coaching
outcomes: the coach’s role and
attributes, the selection of coaching candidates and their
attributes, specific obstacles and
facilitators to the coaching process, the benefits and drawbacks
of external versus internal
coaches, and organizational support and involvement (Carey et
al., 2011).
Findings show that facilitative (positive) coaching fostered
greater commitment amongst team
members, translating into greater team effectiveness over time,

while pressure-based
(negative) coaching had direct negative effects on team
effectiveness over time (Weer et al.,
2016). Managers concerned with producing sustained team-
level functioning should favor
eliciting promotion focused employees through the use of
positively framed and nurturance-
based coaching techniques aimed toward the pursuit of personal
goals and aspirations as
opposed to the avoidance of retribution and failure (Weer et al.,
2016).
In their seminal work, Coaching With Compassion: Inspiring
Health, Well- Being, and
Development in Organizations, Boyatzis, Smith and Beveridge
compare compassionate versus
deficiency-based coaching:
Coaching with compassion (positive coaching) involves noticing
another’s need,
empathizing, and acting to enhance their well-being. This style
of coaching invokes a
mental state that enables a person to be open to new
possibilities and learning. In
contrast, (negative) coaching for compliance and deficiency-
based coaching invoke the
opposite state—resulting in a person being defensive, reducing

cognitive functioning.
(Boyatzis, Smith, & Beveridge, 2013)
Jack, Boyatzis, Khawaja, Passarelli and Leckie measured the
physical effects of positive and
negative coaching on the human brain in Visioning in the brain:
An fMRI study of inspirational
coaching and mentoring. Their findings findings suggest that
positive approaches to helping
others to learn or change may be more effective than other more
typical but somewhat
negative approaches because they activate neural regions and
circuits that cause the person to
be more cognitively and perceptually open and engage positive
motivational processes (Jack et
al., 2013).
Coaching remains a hot topic to study in business today. All of
the authors above noted that
the field of coaching lacks empirical data, especially in the area
of its effects on employee
performance. This study will generate knowledge by taking the
Design Science Research (DSR)
approach of diagnosing positive coaching opportunities and
designing a positive coaching
model for future corporate implementation.
DSR Model – Step 1 – The Diagnosis
It is no mystery that America has a coaching problem. Statistic
after statistic throughout this
article has shown that only focusing on negative and reactive
coaching styles discourages
employees, increases disengagement and negatively affects
production, which drives down the

bottom line – a proverbial death spiral. The CEO of Gallup,
Jim Clifton, believes that his recent
poll figures point to an American leadership philosophy that
simply doesn't work anymore and
wonders if the country's declining productivity numbers point to
a need for major workplace
disruption (Gallup, 2017).
There is a light at the end of the proverbial tunnel, however.
Mr. Clifton believes the solution
lies in positive coaching and suggests that workplace culture
can be radically transformed if the
following are implemented:
• Transform the workplace from old command-and-control to
one of high development
and ongoing coaching conversations
• Dive in -- don't put your toe in. You can afford a lot of
mistakes and even failures
because the system you currently use doesn't work anyway
• Switch from a culture of "employee satisfaction" -- which only
measures things like how
much workers like their perks and benefits -- to a "coaching
culture"
• Transform all managers at every level
• Recognize each individual by their God-given strengths.
Institute a leadership
philosophy of developing strengths versus fixing weaknesses

(Gallup, 2017)
DSR Model – Step 2 – Design of the Artifact
The positive coaching model differs from traditional coaching
models in that it turns the focus
towards what the employee feels is going right and away from
what the company feels the
employee can improve upon. This positive model will address
and improve critical aspects of
the employee/management relationship at both levels:
• Trust levels – As management shows genuine interest in
employees, trust levels will
increase. Employees will be more willing to do what
management wants them to do,
and management will be more open to empowering employees
and increasing
accomplishment
• Engagement – When positive communication through coaching
increases, both
management and employees will become more engaged in their
positions. The increase
in engagement could lead to a change in corporate culture, as
manager and employee
goals become more congruent
• Productivity – As the Hawthorne Studies clearly showed,
when employees believe
management cares about their well-being, they will work harder
and be more
committed towards corporate goal achievement. Positive
coaching demonstrates a
level of caring that should lead to increases in productivity

The positive coaching artifact is composed of three elements –
1) Genuine employee
recognition in the moment, 2) a review of the “recognition
collection” 3) employee-driven
comprehensive meetings.
Employee recognition is as much an organizational management
issue as it is one related to the
basic needs of individuals (Brun & Dugas, 2008). However, all
too often in today’s workplace,
recognition rings hollow. Gone are the days of the hand-written
thank you note or even the
visit to the employee to look them in the eye, shake their hand
and show them some gratitude.
Today, managers send an empty e-mail with a subject heading
that reads “Thanks”. As a result,
we see there is an urgent need for workplace recognition, as it is
a contributing factor to the
areas of human resource management, workplace quality of life
and worker engagement (Brun
& Dugas, 2008). In all of these areas, businesses are finding
growing organizational challenges
that were highlighted in our problem domain.
Genuine employee recognition involves making an immediate
connection with their employees
with sincere gratitude. This connection can be made for any
positive event – i.e. a project
completion, achievement of a job goal or an increase in
productivity. When employees feel
recognized for their expertise, skills, ingenuity and professional

qualifications in the way they
perform their duties and solve problems, they usually come
away with a heightened sense of
esteem and personal competency (Brun & Dugas, 2008).
Providing in-the-moment recognition
requires an increased commitment from management to the
well-being of their employees.
Managers must increase their attention paid to employee
achievement and provide positive
feedback in a timely manner, as after-the-fact recognition often
comes across as disingenuous
and uncaring.
The concept of genuine employee recognition stems from work
psychodynamics theory,
which is concerned with people’s subjective experience in the
workplace, as well as the
individual and group defense strategies they employ to maintain
their psychological
balance in disconcerting working conditions. Recognition is
symbolic in nature and
involves two central components: acknowledgement of
contribution to the organization
and gratitude that highlights the worker’s contribution to the
performance of work
(Brun & Dugas, 2008).
Reviewing the “recognition collection” builds off of step 1 –
genuine employee recognition in
the moment – by establishing a set time every week for each
employee to meet with a manager
for a review of the week’s positive accomplishments. Often,
employees are so consumed with
their future tasks at hand that much of what happened in

previously is forgotten – this includes
recognition. Additionally, negative experiences can quickly
erase the mental impact and
memory of positive events. These meetings do not have to be of
a length that would negatively
affect the production of either the employee or the manager –
maybe 10-15 minutes per each
employee supervised.
These review meetings will serve as a positive memory recall
for the employees that will have
the goal of reinforcing employee value to the company.
Managers will help the employees
recall their positive accomplishments see how the
accomplishments contributed to the
betterment of the employee, team and company as a whole.
Recognition thus becomes a
method for positively reinforcing observable on-the-job actions
and behaviors considered
desirable by the company (Nelson 2001) (Brun & Dugas, 2008).
In this way, the recognition of
results takes on increased importance in behaviorist
management practices (Brun & Dugas,
2008), which is controlled by its consequences within an effort-
reward model (Siegrist, Peter,
Junge, Cremer, & Seidel, 1990).
Employee-driven, comprehensive meetings (sessions) would
take place at least on a bi-monthly
(monthly would be better) basis. The meeting, between the
employee and his/her immediate
supervisor, is controlled by the employee and is 100% focused
on the positive accomplishments
of the employee, unless the employee asks for direction with a
problem. This meeting would
be more comprehensive than the weekly “recognition

collection” meetings in part 2, because it
would cover a greater timeframe. Figure 1 demonstrates the
difference between a traditional
negative coaching session and this positive coaching session.
Figure 1 – A Comparison of a Negative Coaching Session to a
Positive Coaching Session
Negative Coaching Session Positive Coaching Session
Employee is presented with
his/her most recent performance
results
Employee is advised on what
needs to be improved
Employee is told they will be
monitored for improvement progress
Employee may be placed on
Performance Improvement Plan
Manager answers questions from

the employee about how to improve
Employee is given advice on how
to improve
Employee opens the meeting
discussing the positive aspects of
his/her position
Manager listens and sites positive
accomplishments of employee
Manager ends the meeting
reinforcing commitment to recognize
employee positive contributions
Manager listens to employee
concerns and provides support
If employee chooses to do so,
questions are asked regarding any
position difficulties
The immediate take-away from figure 1 is the fact that
employees tend to leave a negative

coaching session distressed, disheartened and unmotivated – all
factors that can lead to
employee disengagement. Whereas, employees leave the
positive coaching session with a
feeling of self-worth and that the company truly cares about
their successes. This increases job
satisfaction and employee engagement and can form the
building blocks towards a corporate
culture filled with Organizational Citizenship Behavior.
Organizational Citizenship Behavior (OCB) is defined as
discretionary behavior that is not part of
an employee’s formal job requirements, but which promotes the
effective functioning of the
organization (Robbins & Coulter, 2012). In her study of the
relationship between employee
engagement and OCB, Ariani found that employee engagement
is positively related to
organizational citizenship behavior because employees who feel
attached and engaged in their
work should not only meet the requirements according to their
formal role, but will try to exert
extra effort to do other activities that go beyond the
requirements in accordance with the
formal role them (Ariani, 2014). Employees were tied in his
work will be excited and more
committed to the organization (Ariani, 2014). Positive
coaching is an important first step
towards building a workplace filled with Organizational
Citizens with aligned goals and sights
set on improving productivity.
DSR Model – Step 3 – Future Implementation
While this paper is focused on problem diagnosis and model

design, it would not be complete
without suggestions for how the positive coaching artifact can
be implemented.
It is understood that negative coaching sessions – focused on
improving performance
deficiencies in order to reach goals – cannot be eliminated from
the workplace. It is important
for any company to be successful that its employees work
towards becoming as efficient and
effective as possible so both personal and corporate goals can
be achieved. After all, if an
employee does not know what is going wrong and is not
coached on how to fix it, nobody can
reasonably expect that employee to improve his/her
performance.
The suggested use for the positive coaching artifact is
implementation in conjunction with the
traditional negative coaching sessions. If this system is used,
the corporation will gain a better
understanding of its employees, because the process shed light
on both the productive side and
the emotional side of positions within the company.
Additionally, employees will gain a sense
of caring from the corporation that they have not felt before.
They will feel that their careers
are cared about, and employee engagement will increase. As
discussed previously, this
increase in engagement will lead to an increase in OCB and
better productivity.
DSR Model – Step 4 – Measuring Results
The success of the positive coaching artifact can be measured in

two ways:
1. Comparing employee productivity pre and post-
implementation, which would work best
in companies that use scorecards or have production dashboards
2. Conducting a Likert Scale survey prior to implementation of
the artifact with regards to
employee engagement and then conducting the same survey
after the artifact has been
implemented for a reasonable timeframe, say 6 months to 1 year
Conclusion
The American workplace is experiencing a crisis. Workers are
not engaged, management is not
making an effort to increase engagement, and 49% of employees
in the United States are to
some extent dissatisfied with their current job roles (Lee et al.,
2017). This leaves a lot of room
for organizations to improve employee engagement, as
decreased engagement leads to less
dedication by employees, higher turnover and lowered
productivity (Lee et al., 2017).
According to Gallup, current workplace surveys indicate an
American leadership philosophy
that simply doesn't work anymore, and one also wonders if the
country's declining productivity
numbers point to a need for major workplace disruption (Gallup,
2017).

Introducing the artifact of positive coaching is an important and
necessary first step towards
stemming the tide of employee disengagement and productivity
declines. Positive coaching
helps to increase employee well-being and development, which
leads to desired results for the
organization and increases organizational adaptability through
the creation of norms and
relationships of caring and development (Boyatzis et al., 2013).
After implementing a positive
coaching model, organizations will inspire and encourage their
employees to greater
engagement and production and build a trusting relationship
between all levels of the
organizations. Thus, positive coaching could be the foundation
for a future American workforce
chock-full of engaged and effective workers.
All individuals - leaders, managers and front-line employees -
are responsible for upholding
their organization's culture and raising its overall level of
engagement and performance (Gallup,
2017).
References
Ariani, D. W. (2014). Relationship Leadership, Employee
Engagement, and Organizational Citizenship
Behavior. International Journal of Business and Social Research
, Vol 4, Iss 8, Pp 74-90 (2014)(8),

74. doi:10.18533/ijbsr.v4i8.589
Beech, R., & Anderson, B. (2003). Corporate America: the role
of HR in re-engaging restless employees.
Benefits and compensation international, 33(5), 14-17.
Biswas, S., & Bhatnagar, J. (2013). Mediator Analysis of
Employee Engagement: Role of Perceived
Organizational Support, P-O Fit, Organizational Commitment
and Job Satisfaction, 27.
Boyatzis, R. E., Smith, M. L., & Beveridge, A. J. (2013).
Coaching with compassion: inspiring health, well-
being, and development in organizations. Journal of Applied
Behavioral Science(2), 153.
Brun, J.-P., & Dugas, N. (2008). An analysis of employee
recognition: Perspectives on human resources
practices. The International Journal of Human Resource
Management, 19(4), 716-730.
doi:10.1080/09585190801953723
Carey, W., Philippon, D. J., & Cummings, G. G. (2011).
Coaching models for leadership development: An
integrative review. Journal of Leadership Studies, 5(1), 51-69.
doi:10.1002/jls.20204
Dahling, J. J., Taylor, S. R., Chau, S. L., & Dwight, S. A.
(2016). Does Coaching Matter? A Multilevel Model
Linking Managerial Coaching Skill and Frequency to Sales Goal
Attainment. Personnel
Psychology, 69(4), 863-894. doi:10.1111/peps.12123
De Clercq, D., Bouckenooghe, D., Raja, U., & Matsyborska, G.
(2014). Unpacking the Goal Congruence -
2014;Organizational Deviance Relationship: The Roles of Work

Engagement and Emotional
Intelligence. Journal of Business Ethics, 124(4), 695-711.
Gallup. (2017). State of the American Workplace.
Hough, C., Green, K., & Plumlee, G. (2015). Impact of ethics
environment and organizational trust on
employee engagement. Journal of Legal, Ethical and Regulatory
Issues(3), 45.
Jack, A. I., Boyatzis, R. E., Khawaja, M. S., Passarelli, A. M.,
& Leckie, R. L. (2013). Visioning in the brain:
An fMRI study of inspirational coaching and mentoring, 369.
Lee, C., Esen, E., & DiNicola, S. (2017). Employee Job
Satisfaction and Engagement: The Doors of
Opportunity Are Open. Retrieved from www.shrm.org
Liu, X., & Batt, R. (2010). How Supervisors Influence
Performance: A Multilevel Study Of Coaching And
Group Management In Technology-mediated Services.
Personnel Psychology, 63(2), 265-298.
doi:10.1111/j.1744-6570.2010.01170.x
Luthans, F., & Peterson, S. J. (2002). Employee engagement and
manager self-efficacy: implications for
managerial effectiveness and development, 376.
Núñez-Cacho Utrilla, P., Angel Grande, F., & Lorenzo, D.
(2015). The effects of coaching in employees
and organizational performance: The Spanish Case. Intangible
Capital, 11(2), 166.
Pech, R., & Slade, B. (2006). Employee disengagement: is there
evidence of a growing problem?
Handbook of Business Strategy, 7(1), 21-25.

Robbins, S. P., & Coulter, M. (2012). Management (11th ed.).
Saddle River, NJ: Prentice Hall.
Siegrist, J., Peter, R., Junge, A., Cremer, P., & Seidel, D.
(1990). Low status control, high effort at work
and ischemic heart disease: Prospective evidence from blue-
collar men. Social Science &
Medicine, 31(10), 1127-1134. doi:https://doi.org/10.1016/0277-
9536(90)90234-J
Urwick, L. F. (1956). The Manager's Span of Control. Harvard
Business Review, 34(3), 39-47.
Weer, C. H., DiRenzo, M. S., & Shipper, F. M. (2016). A
holistic view of employee coaching: Longitudinal
investigation of the impact of facilitative and pressure-based
coaching on team effectiveness.
Journal of Applied Behavioral Science, 52(2), 187-214.
doi:10.1177/0021886315594007
Zak, P. J. (2017). THE NEUROSCIENCE OF TRUST. Harvard
Business Review, 95(1), 84-90.
www.shrm.org
https://doi.org/10.1016/0277-9536(90)90234-J
To develop forensic accounting an education program that can
fit in most Saudi universities.
Introduction:
Forensic accounting is an emerging area of accounting that
became an essential part of every organization and institution.

In the recent years the result of numerous accounting
researches, forensic accounting became the newest topic to
affect the university business curriculum. In addition, the
accounting practices used to identifying fraudulent activities,
these financial frauds have also considerably changed. For
example, the "forensic audits" have potential effect on practice
is seeming in the report entitled Serving “Global Capital
Markets and the Global Economy” (Global Public Policy
Symposium, 2006). The Global Report is a defense of the
accounting profession, but it also represents a potential
strategic shift for practitioners to bring forensic practices into
the consultative track of available accounting services. Both in
academic circles and within accounting practice, forensic
accounting is being widely discussed, but a clear definition has
not yet been articulated.
Forensic Accounting may be defined as;
"The application of special skills in accounting, auditing,
finance, quantitative methods, certain areas of the law and
research, and investigative skills to collect, analyze, and
evaluate evidential matter and to interpret and communicate
findings in a consulting or expert witness capacity" (Crumbley,
Heitger, & Smith, 2007).
Fraud has been defined as a series of activities performed to
obtain money, property or services, to escape payment or
services or to secure personal or business compensations
(Ratlift, 1996). These demonstrations are not needy upon the
use of threat of violence or of physical power Moreover, it is
contended that extortion hazard increments especially when the
preventive and investigator instruments are not effective, frail,
either missing or non-existent (Adefila, Kasum, & Olaniyi,
2005). As such, all government organizations are expected to
give importance to the justification of fraud using the most
effective fraud avoidance and detection instruments(Kasum,
2012)
Mounce and Frazer (2002) have argued that forensic accounting
is one emerging business and mechanism existing to accounting

professionals for actual prevention and recognition of fraud. It
is for the most part concurred that forensic accounting,
otherwise called forensic investigations, looks past the figures
in financial records and arrangements specifically with the
business reality within reach (Enyi, 2008). Comprehensively,
forensic accounting is the claim to fame that involves the
incorporation of accounting, auditing and investigative abilities.
It gives accounting analysis that is appropriate to the court,
which will shape the reason for discussion, debate and
eventually assists in dispute resolution. It is further contended
that this part of accounting includes both prosecution support
and investigative accounting. (Chary, 2005; Owojori & Asaolu,
2009).
The educational sector is the one and only sector that should
assist as the beginning point in identifying solution to any
problem of this nature. In a recent study (Efiong, 2012); it has
been claimed that education has an influential effect on the
character, mind and physical ability of individuals through the
spreading of knowledge. Educational institutions should
therefore be responsible for providing the opportunity through
which this knowledge can be distributed, since they provide the
standard for measurement of the possible distribution of new
ideas and definitely its future development.
Here, it is claimed that the development of new curricula needs
to be strengthened with an understanding of the fundamental
differences that may exist in “fraud versus forensic” concepts.
The course developers need to identify the foundation for
introducing “fraud/forensics” into the accounting curriculum. It
is also consider that auditing, traditional fraud examinations, or
forensics provide the underlying foundation for accounting
curriculum development. The Forensic Accounting Curriculum
is the combination of these three approaches (auditing,
traditional fraud examinations, or forensics). The knowledge
and abilities of auditing, fraud examination, and forensic
accounting are interrelated to each other.

Approaches of Forensic Accounting Curriculum
Forensics
Traditional Fraud
Auditing
Figure.1. Approaches of Forensic Accounting Curriculum
Auditing:
Auditing is a Foundation for Fraud/Forensic Curriculum.
Auditing courses also integrate the study of fraud. In a previous
research, Peterson & Reider (2001) found in their survey that
78.3% of the first auditing courses integrated discussions of
fraud topics. For example, auditing discussions cover frauds
from check kiting, asset misappropriations, net worth analysis,
and financial statement misrepresentation. These topics are
similar to those included in fraud examination courses, but with
several other audit topics to cover, such fraud topics cannot be
as fully developed within an auditing course.
Fraud Examination:
If auditing courses are unable to develop a fraud/forensic
curriculum, course developers and specialized trainers are
considering using a fraud examination or a forensic accounting
approach. Fraud examination courses also cover topics such as
internal control analysis, fraudulent payment schemes, payroll
fraud, cash theft, and flowcharting (for internal control).
Although there is similar content found in auditing and fraud
examination courses, the fraud content and topic depth is more
expansive in a fraud examination course as compare to the
auditing.
Forensics:
The forensic accounting is a broader approach with intersecting

discipline areas and skill sets. Forensic accounting is the wider
area of investigation than fraud examination and auditing.
Forensic accounting is the financial understandings and
foundational skills students develop as they advance through
their undergraduate university accounting courses. These skills
set allow students to enter a fraud/forensic curriculum.
These three Approaches are interlinked and most emerging
approaches that are using in the tertiary education throughout
the world, but in Saudi Arabia a less considerations on the
Forensic accounting as a part of curriculum. There is highly
demand for a course related to identify frauds and corruption in
the financial fields in the Saudi Universities that should be
compulsory as a part of syllabus.
Educational institutions can become a right path for setting free
a people from ignorance (Efiong, 2012). This is because
knowledge is only that can easily passed through students who
are establishing future values and character. It is the fact that
students are the future work force of any country’s economy,
and therefore they should be empowered with sufficient and
appropriate knowledge and skills for their estimated tasks. It is
argued in the study that forensic accounting education and
services would provide the solution for fraud prevalence in
Saudi Arabia. Due to the changing social, regulatory and
economic environment the Forensic accounting become an
interesting topic of to many current researches. Results of a
recent researches show that the demand for forensic accounting
is estimated to continue to increase and numbers of universities
are planning and formatting to provide forensic accounting
education as a part of curriculum (Rezaee, Crumbely, & Elmore,
2006). The previous perception studies have also shown that
various stakeholder groups reach agreement on the core skill
sets required of the modern Forensic accounting. There is an
excess of research on forensic accounting especially on the skill
sets required of such a professional. In Nigeria, forensic
Accounting presents a relatively new area of enquiry. To the
best of the researchers knowledge, only very few tertiary

institutions (including Nnamdi Azikiwe University) are offering
courses in Forensic Accounting. Correspondingly, few local
researches are available in this area going by the extensive
literature review undertaken by the researcher in the course of
this study. As forensic accounting is a new growth area in
Nigeria, it is important that perception studies are done
particularly in respect of accounting academics that will drive
the needed change in forensic accounting education. This is the
gap this research will help to fill.
The financial corruption and fraud are increased in many third
world countries, Saudi Arabia included. Several cases of
corruption and misappropriation of funds have been committed
in both government and corporate sector and these could
increase in the coming years if nothing is done. There is
increasing pressure on government and corporate organizations
to develop effective systems to curb corruption and fraud. One
of the surest ways of dealing with these issues is the
introduction of forensic accounting into the auditing and
accounting courses in the country's tertiary learning institutions
such as universities and colleges offering such courses. The
technique of forensic accounting is useful and has been used to
detect fraud in many developed countries. This research focuses
on exploring how forensic accounting education and practice
would enhance fraud prevention and detection in Saudi Arabia
if it became a part of curriculum at tertiary level. The main
focus of this research study is to describe the promise and
reality of creating fraud and forensic accounting courses and
curriculum in Saudi Universities.
Statement of the Topic
The financial corruption and fraud is increased in many third
world countries, Saudi Arabia included. Several cases of
corruption and misappropriation of funds have been committed
in both government and corporate sector and these could
increase in the coming years if nothing is done. So one of the
surest ways of dealing with these issues is the introduction of

forensic accounting into the auditing and accounting courses in
the country's tertiary learning institutions such as universities
and colleges offering such courses. There is need to provide
guidance for training and development in the area of fraud and
forensic accounting for executives, management, attorneys,
board members, audit committee members, and other interested
stakeholders. So this study aims to develop forensic accounting
an education program that can fit in most Saudi universities.
Objectives of the study
The objectives of the study will be as under:
1. To develop a holistic education model to consider
incorporating fraud and forensic accounting education in the
curriculum for tertiary programs in Saudi Universities.
2. To identifying the knowledge and skills necessary to enter in
the ﬁeld of fraud and forensic accounting as a part of tertiary
education in Saudi Universities.
3. To develop educational guidelines for educators, trainers, and
students interested in fraud and forensic accounting through a
course/training module.
Research Questions
1. How can fraud and forensic accounting are incorporate into
the existing accounting curriculum in Saudi Universities.
2. What would be the necessary the knowledge and skills that
need to be introduced in the curriculum model of forensic
accounting for tertiary education in Saudis Universities?
3. How will be the educational guidelines for educators,
trainers, and students interested in fraud and forensic
accounting through a course/training module?
Significance of the study:
The deep study on the Forensic Accounting would help to
analyze the key challenges to incorporating fraud and forensic
accounting into existing accounting curriculum in Saudis
Universities. Moreover, an education system that includes
fraud and forensic accounting will be very essential in countries
that face corrupt and fraudulent government and corporate

institutions all over the world. This study will be also helpful in
identifying the knowledge and skills necessary to enter in the
field of fraud and forensic accounting as a part of territory
education in Saudi Universities. This study will also motivate to
the curriculum wings to introduce integrating fraud and forensic
accounting program into tertiary education in Saudi
universities. This Current study will also provide a way to
understand that how forensic accounting education and practice
would enhance fraud prevention and detection.
Research Design
The conduct of this research would be based on the pragmatic
epistemology, combining both the positivism and social
constructionism (interpretivism) paradigms. It would be begun
with critical review of literature and underpinning theories. The
Model Curriculum guidelines for fraud and forensic accounting
would be developed in three main phases:
1. To constitute a planning panel to guide the project and
selecting the members of a technical working group of subject
matter experts,
2. To develop the curriculum guidelines
3. To field-testing those guidelines.
In order to complete these three phases researcher would need
to adopt as a mixed methods approach that employs both
qualitative as well as quantitative methods. The mixed methods
research Design would be preferred because the qualitative and
quantitative method gives a better understanding of the study.
The qualitative method will employs a combination of semi-
structured, face-to-face in-depth interviews Protocol and Focus
Group Discussion (FGD). The qualitative method would cover
first (to constitute a planning panel to guide the project) and
second (To develop the curriculum guidelines) phase while the
quantitative method will involve a survey technique in order to
cover the third (To field-testing those guidelines) phase.
Population

The population of this study will comprise four different groups
including academics, users of financial statements, managers
(preparers of financial statements) and the auditors in western
region of Saudi Arabia. The various stakeholders in accounting
education system in institutions of Saudi Arabia will also
include in Population. All tertiary institutions, Students,
Professors, and administrators in accounting schools who have
the relevant knowledge regarding accounting into auditing that
is needed in this research will be the Part of this Research
study. Academics will be chosen because they are involved in
developing the curricula of accounting, auditing and forensic
accounting.
Sample:
Three samples were selected from three populations (accounting
practitioners, accounting undergraduate students and accounting
academics) for this study
A sample of 800 respondents from four different groups
includes users of financial statements, accounting practitioners,
accounting undergraduate students and accounting academics in
western region of Saudi Arabia will be selected through
multistage sampling technique.
Sampling Technique:
Multistage sampling technique will be used to select sample of
this research study.
1. In the first stage, 3 states of western region of Saudi Arabia
will be selected randomly. This selection will be based on the
availability of fraud cases and practitioners who had been
involved in their prosecution or defense.
2. In the second stage, nine Public and private Sector
Accounting Universities and institutions in the three states of
western region of Saudi Arabia whom the accounting academic-
respondents will be selected using purposive sampling
technique. These institutions will be chosen because they have
forensic accounting course in their accounting programme.
3. In the third stage, we will be sampled practitioners,
administrator and managers in the three states, with four

practitioner-groups drawn from eight organizations purposively.
4. In fourth stage, all male and female respondents will be
selected through convenient sampling technique.
Research Instrument
For the Data collection of this study “The Curriculum
Development Model” would be adopted for the Building
Knowledge, Skills, and Abilities in Financial Crime, Fraud, and
Forensic Accounting. This Curriculum Model of Kranacher,
Morris, Pearson, & Riley, (2008) will be adopted with slightly
modification according to the nature of this current study.
Questionnaire will be used as the tool of research for collecting
data which will divide into two parts. First part of the
questionnaire would be consisted of demographic variables
while the second part would be consisted of interval scale about
Forensic Accounting.
Furthermore, a semi structured questionnaire for interview
protocol and focus group discussion will be used for more
understanding of the terms
Data Collection
The researcher will be visited personally in the selected
universities, institutions and stakeholders across the country
and administers questionnaires in order to collect data. First
part of the questionnaire will be consisted of demographic
variables while the second part will be consisted of interval
scale. Data would also be gathered with the help of interview
protocol and focus group discussion.
Data Analysis
Data would be analyzed with the help of descriptive and
inferential statistics. For this purpose SPSS version 21 will be
used to perform the analysis. Descriptive statistics will be used
to determine the mean and standard deviation. The Chi-Square
(test of independence) test will also be applied in research for
two categorical variables in the population. The content analysis
will be used to evaluate the content of the current accounting
syllabus in Saudi universities and other tertiary learning
institutions. Nvivo 10, a qualitative data analysis software

package, would be used to analyze qualitative data. These
would be done in order to achieve the objectives of the study
and test the propositions were necessary
References
Adefila, J. J., Kasum, A. S., & Olaniyi, T. A. (2005). The global
endemic nature of financial malpractices: an analytical
appraisal. African Journal Of Management, 11-20.
Chary, T. S. (2005). How forensic accounting can check
corporate ills. The Chartered Accountant, 1040 – 1043.
Crumbley, D. L., Heitger, L. E., & Smith, G. S. (2007).
Forensic and Investigative Accounting (3rd ed.). Chicago:
Commerce Clearing House.
Efiong, E. J. (2012). Forensic Accounting Education: An
Exploration of Level of Awareness in Developing Economies-
Nigeria as a Case Study. International Journal of business and
management, 7(4), 26-34.
Enyi, E. P. (2008). Detecting causes of variances in operational
outputs of manufacturing organization: a forensic accounting
investigation approach. Retrieved 11 09, 2018, from
http://ssrn.com/abstract=1144783
Kasum, A. S. (2012). Forensic Accounting for Financial
Malpractices in Developing Countries: An Analytical Review of
the State of the Art. In Emerging Fraud, 65-73.
Kranacher, M. J., Morris, B. W., Pearson, T. A., & Riley, R. A.
(2008). A Model Curriculum for Education in Fraud and
Forensic Accounting . ISSUES IN ACCOUNTING
EDUCATION, 505–519.
Owojori, A. A., & Asaolu, T. O. (2009). The role of forensic
accounting in solving the vexed problem of corporate world.
European Journal of Scientific Research, 29(2), 183-187.
Ratlift, R. L. (1996). Internal Auditing: Principles and
Techniques ( 2nd ed ed.). Florida: The Institute of Internal
Auditors.
Rezaee, Z., Crumbely, L. D., & Elmore, R. C. (2006). Forensic
accounting education: A survey of academicians and
practitioners. Advances in Accounting Education. .

Developing an educational guidelines for educators, trainers,
and students interested in fraud and forensic accounting in
Saudi Arabia
try to submission to 2019 forensic Accounting Research
Conference
St. Louis March 1-2 2019 (deadline –Monday December 3 2018)
Problem Domain
The financial corruption and fraud are increased in many third
world countries, Saudi Arabia included.
Several cases of corruption and misappropriation of funds have
been committed in both government and corporate sector and
these could increase in the coming years if nothing is done.
corruption crackdown - 4 November 2017
- 500 people Arrest(s)
-Those arrested, detained, or removed from their posts include,
but are not limited
-The List of involved people were princes, government
ministers, and business people.
-The allegations was include a money laundering, bribery,
extorting officials, and taking advantage of public office for
personal gain
- The Saudi authorities claimed that amount was composed of

assets worth around $300 billion to $400 billion that they can
prove was linked to corruption
-King Salman stated that the anti-corruption committee need to
"identify offences, crimes and persons and entities involved in
cases of public corruption".
-He also referred to the "exploitation by some of the weak
souls who have put their own interests above the public interest,
in order to illicitly accrue money
Solution
Domain
-Increasing pressure start on government and corporate
organizations ,Universities ,to develop effective systems to curb
corruption and fraud.
SO I think one ways of dealing with these issues is the
introduction of forensic accounting .By Developing an
educational guidelines for educators, trainers, and students
interested in fraud and forensic accounting in Saudi Arabia
The technique of forensic accounting is useful and has been
used to detect fraud in many developed countries.

this paper will be based on collaboration among researchers,
practicing professionals, and educators form Saudi Arabia .
To develop guidelines designed to assist colleges, universities,
professors, course developers, and training professionals .
What An important skills and characteristics required to be a
successful CFE.
Importance of skills and characteristics (IMPORTANT CFE
SKILLS)
Demand for Forensic Accountants in Saudi Arabia .
is
eloping an educational guidelines
Model Curriculum for undergrad grogram
Prerequisite Knowledge
Core Fraud and Forensic
Accounting

In-Depth Course
Material
Basic accounting
Basic auditing concepts
Basics of transaction
Basics of business law
Basic computer skills
Prerequisite Knowledge
Definition of fraud
Definition of forensic accounting
Discussion of fraud prevention
Core Fraud and Forensic
Accounting
Forensic and Litigation Advisory Services
Fraud and Forensic Accounting in a Digital Environment
Financial Statement Fraud
Fraud and Forensic Accounting
Criminology

Accounting Oral Communication Skills Evidence sources,
collection, evaluation and documentation Writing skills and
methodsInterrogation and interviewing skills Internal control
knowledge
Risk assessment
Financial statement analysis fraud Misappropriation of asset
schemes Fraudulent financial statement schemes
EthicsPeople and human relations skills
Criminology/justice/legal/regulatory elements of fraud
Computer/internet fraud techniques or skills
Regular
Ultimate
The top skills required to be a successful CFE (IMPORTANT
CFE SKILLS) that are typically mostly not taught in an
accounting program

EDUC 306 Extreme Expository
Response Paper Rubric
Using this rubric: As you edit a peer’s paper, mark the
appropriate points under “Peer” if they completed the elements
or rules properly, or mark a 0 if they did not. Use the comment
section or back of the rubric for suggestions. Check the “Self”
section when writing your final draft. Turn in your first draft
and this sheet with your final draft.
Elements/Rules
Comments
Peer
Self
Instructor
1) Paper is TWO Typed Pages Minimum
1) Paper is Formatted (APA or MLA)

1)“The” does not begin…
1)No two paragraphs begin…
1)No two sentences begin…
1)Did not use “Thing,” “like,” “very,” “great,” or “a lot”
1)Quotations are five words or shorter

1)NEASWAP
1)No contractions, shortened word forms, or slang
1)Sentences do not begin with conjunctions
1)Sentence structure is varied
2)Does not repeat key words or phrases

3)Does not use I, me, my, mine, you, we, our, us.
3)Paper Addresses All Pertinent Questions
3)Paper is Creative
3)Paragraph Structure of 1 Evidence: 2 Opinion is used in body
paragraphs

EDUC 306Extreme Expository
List of the 25 Most Common Prepositions: “NEASWAP”
Never End A Sentence With A Preposition
of
in
to
for
with
on
at
from
by
about
as
into
like
through
after
over
between
out
against
during
without

before
under
around
among
List of the 6 Most Common Conjunctions:
Never Begin a Sentence With a Conjunction
and
but
for
so
because
or
nor
Because may be used to start a sentence so long as a qualifying
clause finishes the sentence: Incorrect-Because I was tired.
Correct-Because I was tired, I could not complete my
homework.
For may be used with example or instance. For example…or
For instance…
*Note: Both of these rules are strong suggestions about writing
based on established reading patterns. These rules are not
absolute for all writing all of the time; in many cases, these
rules can be broken if the writer is adept at maintaining proper

syntactical structure.
Abstract
Everyone believes that internationalization has now become the
most front-line
rhetoric in various industries. Words like "global leader" can be
found everywhere in life,
it has also been used in educational industries. This article aims
to help promote the
internationalization of education industry. It explains the
differences between Chinese and
American education philosophy, system operation and teaching
objectives. Modern
market economy believes the market determines the product.
Parts of education industry

internationalization depends on the market positioning. China is
the most populous
country in the world and a potential market for various
industries. Furthermore, the
United States is one of the most developed countries in the
world, with the most
educational resources. Understanding the cultural differences
between the east and the
west can help build better internationalized and marketized of
education products.
Concurrently, with the globalization process, cultural diversity
becomes the problem that
every country needs to face. One of the common philosophies of
education in China and
America is to teach students in accordance with their aptitude.
In the process of

education, it is important to know students' personality and
understand their background.
Only by understanding each other can we cooperate better and
avoid misunderstandings
and disputes.

ESEC 419 Literally LiterateExpository Wr.docx

Recommended

Recommended

More Related Content

Similar to ESEC 419 Literally LiterateExpository Wr.docx

Similar to ESEC 419 Literally LiterateExpository Wr.docx (20)

More from AASTHA76

More from AASTHA76 (20)

Recently uploaded

Recently uploaded (20)

ESEC 419 Literally LiterateExpository Wr.docx