Academic literature on the topic 'Auditor-client conflict and conflict situation'

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Journal articles on the topic "Auditor-client conflict and conflict situation"

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Pramesti, Hernawati, and Endang Satyawati. "PENGARUH JENIS PENDIDIKAN DAN PERTIMBANGAN ETIS TERHADAP PERILAKU AUDITOR DAIAIIT SITUASI KONFLIK AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA." Jurnal Riset Akuntansi dan Keuangan 3, no. 2 (August 1, 2007): 71. http://dx.doi.org/10.21460/jrak.2007.32.134.

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This research to lookfor empirical evidence hit influtence mount education and ethical consideration harc an effect on to auditor behavior in conflict situation make an audit at KAP in Surakarta either through individwlly and also simultaneously. This research benefit to get better undcrstanding hit auditor behavior in situation kaflik make an audit of pursuant to storsy; level of education and ethical consideration. Technique of Data collecting by responder given kuesioner which consisted of 5 question. To measure data quality used a validity test with value of Conected ltem - Totalize Correlation and test reliabilitas with coeficient of Cronbach'S Alpha. Analyse data use doubled analysis regresi and the hypothesis examination with test t, F test, and classicassumption Result of uamination of hltpothesis that variab,le mount education have an effect on positive to auditor behavior in conflict situation make an audit of seen ttest (4,788) > t tables (1,70) sigfinancy (.000), ethical consideration have an efect on positive to auditor behavior in conJlict situationm&e an audit of seen t test (3,001) > t tables (1,70) signifinancy( .0A0 ). Result Ftest that variable mount education and ethical consideration ha,e an effect on positive at a time to auditor behavior in con- Jtict sitwtion make an audit at KAP in Surakarta seen that from F test (109.755) > F Tables (3,32) signijinancy ( .000 ). Conclusion -from analysis of data Hal, Ha2 And Ha3 proven that is mount education and ethical consideration have an effect on positive to auditor behavior in ,.tnflict situation make an audit of at KAP itt Surakarta either through individually and also simultaneously.Keywords : education, ethical consideration and auditor behavior in conflict situation make an audit.
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van den Berg, Walter, Petru L. Curseu, and Marius T.H. Meeus. "Emotion regulation and conflict transformation in multi-team systems." International Journal of Conflict Management 25, no. 2 (April 8, 2014): 171–88. http://dx.doi.org/10.1108/ijcma-05-2012-0038.

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Purpose – The aim of this paper is to test the moderating role of emotion regulation in the transformation of both task and process conflict into relationship conflict. Design/methodology/approach – A field study of multi-teams systems, in which (94) respondents are engaged in interpersonal and inter-team interactions, was conducted to test the effects of the interaction of emotion regulation and task and process conflict on the emergence of relationship conflict in 23 multi-team client/supplier systems. Findings – The findings show that when collective emotion regulation strategies are effective, process conflict is less likely to transform into relationship conflict. An emerging finding of this study shows that process conflict mediates the interaction between task conflict and emotion regulation on relationship conflict in multi-team systems. Research limitations/implications – This study uses a relatively small number of projects and participants: further studies with larger samples are recommended; in addition, longitudinal studies would allow for further testing the effect of team longevity in the emergence of effective emotion regulation strategies.ct transforming into relationship conflicts. Practical implications – The findings imply that managers of multi-team systems should actively try to stimulate their teams to develop effective emotion regulation strategies as effective emotion regulation mechanisms minimize the risk of process conflict transforming into relationship conflicts. Originality/value – The paper looks at a real-world (as opposed to lab-situation) environment; it addresses a contingency model of intra-group conflict and tests the transformation of task and process conflicts into relationship conflict taking into account the moderating effect of emotion regulation.
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Sutaryo, Sutaryo. "PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH." Jurnal Wahana Akuntansi 12, no. 2 (December 18, 2017): 105–21. http://dx.doi.org/10.21009/wahana.12.021.

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This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.
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Silva, Maisa Mendonça, Thiago Poleto, Ana Paula Henriques de Gusmão, and Ana Paula Cabral Seixas Costa. "A strategic conflict analysis in IT outsourcing using the graph model for conflict resolution." Journal of Enterprise Information Management 33, no. 6 (April 20, 2020): 1581–98. http://dx.doi.org/10.1108/jeim-12-2018-0266.

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PurposeThe purpose of this paper is to propose a strategic conflict analysis, based on the graph model for conflict resolution (GMCR), that is applied to information technology outsourcing (ITO) in a real-world software development and implementation process in Brazil.Design/methodology/approachBecause the idea of this study is to answer “why” the ITO conflicts occur and “how” they can be avoided, the case study methodology was adopted. The software GMCR II was used to analyze the interactions between an IT vendor and an IT client.FindingsThe results suggest that a lack of relational governance is a critical issue that could be handled to improve the interaction between those involved.Research limitations/implicationsThe main results are restricted to the case study and cannot be generalized. Moreover, a specific limitation of this paper pertains to the use of the GMCR and the consequent difficulty for IT vendors and IT clients to work with a large number of actions and to set preferences for several states of conflict.Practical implicationsThe strategic analysis of outsourcing conflicts provides a holistic view of the current situation that may assist the client and vendor in future decisions and identify guidelines to ensure successful ITO. Therefore, this paper provides an effective guide for clients and vendors to better manage conflicts and establish a contingency vision to avoid such disputes.Originality/valueThe ITO conflict is analyzed using the GMCR, considering both perspectives of the outsourcing process (vendors and clients).
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Gaol, Irma Lumban, and Yunilma Yunilma. "Pengaruh Locus of Control, Komitmen Profesional, dan Pengalaman Audit terhadap Perilaku Akuntan Publik dalam Situasi Konflik Audit dengan Kesadaran Etis sebagai Variabel Pemoderasi." Jurnal Kajian Akuntansi dan Auditing 15, no. 1 (April 20, 2020): 39–53. http://dx.doi.org/10.37301/jkaa.v15i1.20.

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The research purpose to know the effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. Research respondents consist of auditors at public accountant office in padang, Pekanbaru and medan. The amount of questioner which has spread to the respondence about 120 sheets and questioner which can be analyzed about 87 sheets. Data analysis is done with multiple regression analysis by using SPSS 15.0 program. The results of these reseacrch indicate that the locus of control, professional commitment, audit experience and ethichal reasoning as moderation when tested together or simultaneously not have significant to auditor in an audit conflict situation. The results partially on locus of control, professional commitment, audit experience and ethical reasoning as moderation not having a significant effect on the behavior in conflict situations for 0072, 0550, and 0419.
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Nikmatuniayah. "Interaksi Variabel Personalitas dengan Variabel Kognitif terhadap Perilaku Auditor." Journal of Research and Applications: Accounting and Management 1, no. 2 (September 30, 2015): 131. http://dx.doi.org/10.18382/jraam.v1i2.20.

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<p><em>This study examines the effect of the interaction of personality variables (locus of control and commitment of the profession) with cognitive variable (ethical awareness) to the auditor's behavior in working conflict situation. The population of this research was auditor of the Public Accounting Firm in Semarang, and the data collected by using questioner. There were 43 questioners used as research sample, and the respon rate was 71,66%. This research used the Work Locus of Control Scale (WLCS) to measure locus of control, Likert scale to measure profession commitment and Multidimentional Ethics Scale </em>(MES) <em>to measure</em> <em>ethi</em><em>cal awareness. Multiple regressions employed in this study. The result shows that there is an interaction between the locus of control, profession commitment with ethical awareness affects the response to auditor's behavior in audit conflict situations.</em></p>
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Kennedy, LMT, BCTMB, DrPH, Ann Blair. "The Journey of a Massage Therapist’s Experience After Receiving a Formal Complaint." International Journal of Therapeutic Massage & Bodywork: Research, Education, & Practice 14, no. 3 (May 10, 2021): 1–3. http://dx.doi.org/10.3822/ijtmb.v14i3.677.

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Discussions of professionalism and conflict within practice are an important area of enquiry as massage therapy practice continues to be recognized within the health care realm. The scientific literature has paid little attention to these massage therapy professional and ethical dilemmas. Herein, we explore one such area of conflict between a client and therapist in regard to communication and complaints. An interview was conducted to gain further insight to the situation and is structured based upon the following interview guide: description of the instance, how the therapist handled this situation, reflection on how the therapist’s actions contributed to the situation, brief discussion of how other professions handled these types of situations, and reflection on what could have been done differently.
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Nurwulan, Liza Laila, and Nadya Cipta Nissa Fasha. "PROFESSIONAL COMMITMENT AND AUDITOR EXPERIENCES ON AUDITORS’S BEHAVIOR IN AN AUDIT CONFLICT SITUATION AND IMPACT ON THE IMPLEMENTATION OF AUDITORS PROFESSION ETHICS." International Journal of Business Review (The Jobs Review) 1, no. 1 (June 30, 2018): 9. http://dx.doi.org/10.17509/tjr.v1i1.11875.

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This study attempts to assess the impact of professional commitment, experience of the audit, the auditors behavior conflict and ethicts audit profession senior auditors on the auditors and colleagues who worked on the public accountant in Bandung. The research population auditors who worked on the public accountant in Bandung, a total of 24 samples Obtained by purposive sampling method. The research using analysis lane. The results of the testing of hypotheses shows that the commitment of professional and experience the audit for the application of auditors of ethical behavior, professional and audit experience the audit for the application of auditors ethical behavior of professionals through auditors the audit of conflict Obtained by the determination of the 73, 8%. Testing professional commitment and auditing experience is a significant relation. To Significantly Affect not commit professional auditors to conduct the audit of conflict. Experience of audit there are significant impact on the behavior of auditors auditing conflict. For testing of professional commitment, there are significant impact on the audit professional ethics. Experience of audit there are significant impact on the audit professional ethics. Behavior auditors and the audit there are significant impact on the application of professional ethics of auditors.
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DeZoort, F. Todd, and Steven E. Salterio. "The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments." AUDITING: A Journal of Practice & Theory 20, no. 2 (September 1, 2001): 31–47. http://dx.doi.org/10.2308/aud.2001.20.2.31.

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Interest in audit committees as part of overall corporate governance has increased dramatically in recent years, with a specific emphasis on member independence, experience, and knowledge. This paper reports the results of a study investigating whether audit committee members' corporate governance experience and financial-reporting and audit knowledge affect their judgments in auditor-corporate management conflict situations. A sample of 68 audit committee members completed an accounting policy dispute case and several knowledge and ability tests. The results indicate that, as expected, greater independent director experience and greater audit knowledge was associated with higher audit committee member support for an auditor who advocated a “substance over form” approach in the dispute with client management. Conversely, concurrent experience as a board director and a senior member of management was associated with increased support for management. Collectively, these findings have a number of implications for practice and research. The results provide justification for calls that audit committees be composed completely of independent directors. The results also support auditor concerns that varying knowledge levels lead to systematic differences in audit committee member judgments in disputes between auditors and management.
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Gutyria, M. "THE DIAGNOSTICS OF PERSONAL PROBLEMS OF WOMEN’S SELF-ACTUALIZATION BY METHOD OF KATATHYM IMAGINATIVE PSYCHOTHERAPY." Psychology and Personality, no. 1 (May 20, 2021): 142–53. http://dx.doi.org/10.33989/2226-4078.2021.1.227216.

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The article deals with the problem of psychodiagnosis of personal problems of woman self-actualization by the method of katathym-imaginative psychotherapy. The current situation of self-actualization as a subject of study is considered. Different approaches to this topic are singled out, namely: self-actualization as a part of the structure of theories of personal development, connection of self-actualization with professional realization of a person, as well as features of woman self-actualization. According to theoretical and methodological materials, it was found that the specificity of woman self-actualization lies in the conflict of roles, namely in the priority of the role of wife, housekeeper over professional realization. It is also determined that the course of the conflict of roles is always personal, which is why it requires a qualitative diagnostic technics. It is noted that the method of the guided imagery (katathym-imaginative approach) having the basis of classical and modern psychoanalysis allows the psychologist to effectively diagnose and work with the client's personal conflict. The guided imagery as a method has three mechanisms of the psychotherapy influence: conflict, resource and creative. It is established that due to the combination of these components in the method, the client perceives the deepness of the work more easily and it is less likely to experience resistance. Based on empirical research, it was proved that the main motives of katathym-imaginative psychotherapy, namely “Meadow” and “Tree” are effective in diagnostic of the individual self-actualization features. A full description of the task motives was provided, as well as a detailed review of the work with the received materials. It is determined that the guided imagery helps the client to formulate his true request at work, as well as to realize and express their worries and feelings about self-realization. Qualitative changes in the self-esteem of the client were demonstrated, which also reflects the psycho-correctional effectiveness of the katathym-imaginative method of psychotherapy.
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Dissertations / Theses on the topic "Auditor-client conflict and conflict situation"

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Bitbol-Saba, Nathalie. "La gestion des conflits de rôles chez les auditrices légales en situation d’interactions avec le client." Thesis, Sorbonne Paris Cité, 2015. http://www.theses.fr/2015PA05D001/document.

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Cette thèse a pour objectif de contribuer à la compréhension des conflits de rôles vécus par les auditrices légales. Ces conflits de rôles et leurs modes de gestion sont analysés dans un contexte professionnel et relationnel spécifique : celui des interactions avec le client. Cette thèse se présente sous la forme d’une étude de terrain qualitative combinant trois méthodes de recueil des données : observations non participantes, entretiens semi-directifs et récit de vie. L’échantillon d’étude est composé d’auditrices exerçant dans les grands cabinets anglo-saxons dits Big 4 ainsi qu’auprès de professionnelles ayant fait le choix de l’exercice en libéral, d’auditeurs et de client(e)s. Nous identifions six rôles endossés par les auditrices en situation d’interactions avec le client, dont le rôle d’objet sexuel, absent de la littérature comptable. Les interactions peuvent ré-activer des conflits de rôles déjà vécus de l’intérieur des firmes, en générer de nouveaux, inhiber ou supprimer certains conflits de rôles. Nous mettons en évidence deux conflits inter-rôles qui relèvent d’une co-construction de sens entre l’auditrice et le client. Ils induisent deux modes de gestion des conflits de rôles différents et non mutuellement exclusifs. Le premier est composé de cinq tactiques interactionnelles adaptatives qui font l’objet d’une typologie. Le second relève de questionnements de fond et d’une réinterprétation quant au rôle de professionnelle prescrit par les firmes d’audit. Il envisage la conciliation de registres d’interactions à la fois masculin et féminin avec le client. Enfin, des différences en termes de conflits de rôles et de leur gestion sont identifiées entre les auditrices exerçant en Big 4 et celles exerçant en libéral au sein de petites ou moyennes structures
This thesis aims to help better understand role conflicts experienced by female statutory auditors. These role conflicts and the way they are managed are analysed in a specific professional and relational context: that of interactions with the client. This thesis is presented in the form of a qualitative field study combining three methods of collecting data: non participative observations, semi-directed interviews and life history. Our sample includes female auditors working in Big 4 firms and medium or small sized firms, as well as male and female clients. It reveals six roles taken on by female auditors, including that of sexual object, absent from accounting research. Interactions with clients can reactivate role conflict experienced within the firms, generate new ones, inhibit or even suppress some of them. It identifies two inter-role conflicts arising from a co-construction of meaning between the female auditor and the client. It also reveals two kinds of role conflict management which are not mutually exclusive. The first is composed of six adaptative interactional tactics which reinforce an established order of gender and where women are both victims and agents of their condition. A typology of these adaptative interactional tactics is proposed. The second, which could be qualified as radical, comes from a deep questioning of the professional role defined by audit firms. It consists of a reinterpretation of the professional role of female auditors. It envisages the reconciliation of both masculine and feminine modes of interaction with the client. Differences in termes of conflict roles and role conflict management are identified between female auditors working in Big 4 firms and female auditors working in medium or small sized firms
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Jiang, Ruchuan. "An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations." Thesis, Curtin University, 2018. http://hdl.handle.net/20.500.11937/73576.

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This thesis attempts to construct a model to investigate Chinese auditor’s intentions and their ethical decision-making within audit-client context, based on Ajzen’s Theory of Planned Behavior and Kleinman and Palmon’s micro-level model. The differences in ethical decision-making between Chinese auditors with various backgrounds are also investigated. The findings can help stakeholders understand Chinese auditor’s ethical decision-making, and provide regulators with empirical evidence for adopting appropriate measures for enhancing Chinese auditor’s moral reasoning levels.
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Sakka, Abir. "Contribution à la compréhension du conflit auditeur - audité et des modalités de sa gestion." Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090016.

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Cette recherche contribue à la compréhension des interactions auditeur-audité, et plus particulièrement à la compréhension des conflits pouvant opposer ces deux acteurs. S’inscrivant dans une démarche interprétative, elle repose sur l’analyse d’entretiens menés auprès d’auditeurs (29), d’audités (20), de présidents de comités d’audit (3), ainsi que d’un ancien président de l’AMF (1). Un intérêt est porté aux dimensions cognitives et affectives du conflit et une taxinomie des conflits pouvant perturber la coopération auditeur-audité est intentée. La dimension comportementale du conflit (sa manifestation), abordée à travers les zones de sa survenance et des acteurs y impliqués, rend compte des proportions que peut prendre ce dernier, ainsi que de ses implications sur la conduite de la mission. S’agissant de dépasser le conflit, les auditeurs semblent privilégier sa résolution de façon non-coercitive. La recherche de consensus, au travers de la concertation et de la négociation, est pour eux le moyen d’équilibrer les cognitions dissonantes régissant leur environnement. Au-delà des aspects destructeurs connus du conflit, le conflit auditeur-audité peut revêtir des dimensions constructives, à condition de satisfaire à certains critères
This research is a contribution to the understanding of auditor-client interactions and conflicts. Based on an interpretive approach, it rests on interviews with auditors (29), auditees (20), audit committee chairmen (3) and an ex-chairman of AMF (French Market regulator). Particular attention is paid to cognitive and affective dimensions of conflict and taxonomy of auditor-client conflicts is attempted. Conflict behavioral dimension approached through its concerned areas and participants, shows conflicts’ impacts, particularly on the mission conduct. Auditors give priority to non-coercive approaches of conflict handling. Consensus building, mainly by dialoguing and negotiating, enables them to rebalance their cognitions. When managed with respect to precise criteria, auditor-auditee conflicts may be constructive
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Hayes, Colleen. "Accountability and efficiency and the decision of whether to appoint the incumbent audit firm to provide non-audit services." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2005. https://ro.ecu.edu.au/theses/641.

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Books on the topic "Auditor-client conflict and conflict situation"

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Allen, Catherine. Independence compliance: Checklists and tools for complying with AICPA and GAO independence requirements. New York, NY: American Institute of Certified Public Accountants, 2006.

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Allen, Catherine. Independence compliance: Checklists and tools for complying with AICPA, SEC, and PCAOB independence requirements. New York: AICPA, 2006.

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1954-, Rosenfeld Manny, ed. People-centric skills: Interpersonal and communication skills for auditors and business professionals. Wiley, 2014.

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Book chapters on the topic "Auditor-client conflict and conflict situation"

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Valentine, Jo A., and Gail A. Bolan. "Naming the Patient: Partner Notification and Congenital Syphilis." In Public Health Ethics Analysis, 195–206. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-92080-7_14.

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AbstractUrgent public health problems often compel Public health professionals into situations where individual rights and population health are seemingly in conflict. Legal actions that impact an individual’s behavior may be ethically justified, but the exercise of authority alone, despite being legal, may not always be the best option. Public health interventions are more effective when practitioners have gained an individual’s trust and compliance becomes voluntary. Cooperation, not confrontation, at the individual and at the community levels, is as necessary as authority. Applying an ethical framework in the case of partner notification (PN) for sexually transmitted disease intervention supports the process of relationship-building between the practitioner and the client and leads to more successful disease intervention and prevention, promoting public health, and improving trust between local health departments and the communities they serve.
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Söderström, Kerstin. "Bekymring for det ufødte liv og omsorgsovertakelse ved fødsel: Posisjoner, verdikonflikter og spenninger i tverrfaglig arbeid." In Verdier i barnevern, 131–51. Cappelen Damm Akademisk/NOASP, 2020. http://dx.doi.org/10.23865/noasp.103.ch7.

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Separating a mother and newborn at the maternity ward is a challenging, potentially traumatic, and value-laden intervention. Cross-disciplinary collaboration in this tense and intense situation ideally assists child protection services in reaching well-founded decisions. However, differing opinions, professional stances and values can jeopardize the decisional process and threaten the quality of care and rights of the client(s). The main aim is to describe and analyse cross-disciplinary teamwork during pregnancy and the process towards a child protection decision. Participant observation and interviews provided data and descriptions of the case study, analysed according to positioning theory. The results show how two main storylines, a medical-therapeutic and a child protection storyline, each with a set of professional positions, create friction and tension in cross-disciplinary collaboration. The case describes the initial tensions, how they were overcome, and how they finally resulted in a planned removal at birth. This gave the mentally ill mother-to-be the opportunity to participate and prepare for the separation. The study demonstrates how a supervised, structured and reflective collaborative process enabled the participants to deal with conflicts and uncertainties stemming from positions and the dynamics of positioning. Further research and practical experiences, e.g. through simulation training, are needed to inform safe and caring removal practices and validate the usefulness of positioning theory to illuminate interprofessional conflict.
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Starks, Tyrel J. "The Couple as “Client”." In Motivational Interviewing With Couples, 31—C2.P79. Oxford University PressNew York, 2022. http://dx.doi.org/10.1093/med-psych/9780197549643.003.0003.

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Abstract This chapter outlines core concepts of interdependence theory and describes their application to Motivational Interviewing with couples. Dependence is defined as a state in which partners are reliant on one another to achieve desired outcomes. In such situations, when partners’ preferences, priorities, or goals conflict, those in high-functioning relationships have relatively more motivation to set aside a focus on personal gains to consider the consequences of their actions for their partner and the relationship as a whole. This transformation of motivation increases the likelihood of adaptive accommodation responses that minimize conflict and create the opportunity to negotiate consensus or joint goals in which both partners have an investment. The process of facilitating dyadic functioning and techniques such as dyadic reflections and relationship affirmations therefore emerge as novel mechanisms by which the counselor can catalyze the couples’ capacity to identify and work toward shared goals for change.
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Walsh, Joseph. "Relationships with Children and Adolescents." In The Dynamics of the Social Worker-Client Relationship, 128–48. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197517956.003.0008.

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The processes of forming working relationships with children and adolescents are often different than those with adults because of their physical, psychological, cognitive, emotional, and social stages of development. Additionally, they are at risk for many unique problems due to their dependency on and vulnerability to harm by adults. Their problems may be related to an absence of adequate family support and appropriate adult models, exposure to unhealthy social systems and traumatic situations, attachment issues, and difficulties with emotional regulation. Peer conflicts can also create distress for youth. Further, while children and adolescents are dependent on adults to get most of their needs met, they are often distrusting of adults, including social workers. The purpose of this chapter is to consider how social workers can engage with members of this population and develop relationships with them based on trust.
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Reports on the topic "Auditor-client conflict and conflict situation"

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Longhurst, Daniel, and Rachel Slater. Financing in Fragile and Conflict Contexts: Evidence, Opportunities, and Barriers. Institute of Development Studies, December 2022. http://dx.doi.org/10.19088/basic.2022.015.

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Interconnecting, compounding and protracted crises affect a growing number of countries. Globally, 1.5 billion people – one in five of the world’s population – live in fragile and conflict affected situations (FCAS), yet financing to key sectors is not keeping pace with need. Regular social protection financing and programme coverage in FCAS are far below the global average, and levels of financing to humanitarian assistance, while growing in overall terms in the past decade, have remained static when compared to levels of need. Risk and climate finance face a series of barriers to their application in FCAS, where the potential for ‘non-traditional’ financial sources – such as remittances – to connect the most vulnerable to social protection have traditionally been underexplored. The Covid-19 pandemic has again exposed these fault lines and highlighted the need both for more investment in regular social protection systems and programmes, and for more ‘shock-responsive’ forms of support that can scale flexibly when faced with a diversity of risk factors. This paper provides a summary of the main trends and issues regarding both regular and risk financing in FCAS. It considers the main lessons observed in financing social assistance in FCAS and provides reflections on further avenues of research for the Better Assistance in Crises (BASIC) Research programme. It identifies useful examples now emerging from countries developing risk-informed programmes for the most vulnerable, but argues that a lack of comparable data is hampering research and learning, requiring more detailed in-country engagement. The paper notes that answers to a range of political economy questions are needed. This is both to make risk-aware financing, policymaking and programming more effective in FCAS; and to strike a balance between financial instrument requirements on the one hand, and programmatic and institutional capacity on the other. Likewise, new forms of risk ownership and client-facing accountability are needed to reframe the financing landscape and its applicability to FCAS.
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