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Recent events have shown that earnings management is a significant problem in the business world and that the culture in place in many organizations may encourage managers to manipulate earnings. While prior research has shown that earnings management exists at the corporate level, it has not examined whether managers at the divisional level are motivated to manage earnings. The purpose of this study is to examine whether divisional managers will be more inclined to manage earnings in order to maximize personal wealth. The secondary research objective is to examine whether the information frame will impact discretionary management accounting decisions. Members of the Institute of Management Accountants participated in an earnings management study in which two conditions were manipulated. First, the annual compensation of subjects was contingent on whether target income was met or not met. Second, information about a potentially obsolete inventory item was framed as either positive or negative. Subjects were asked the likelihood they would write off the potentially obsolete inventory. Research findings support the earnings management hypothesis and indicate that managers are less likely to write off obsolete inventory when their compensation is impacted by the write-off. Study results also reveal that the manner in which the inventory information is framed may affect managers’ write-off decision. These results are important as they may indicate that earnings management is more pervasive throughout the organization than previously shown.

This chapter documents an innovative pedagogical application of a service-learning oriented approach, pioneered by academics at a University in the North of England (UNEUK). Referred to as directed experiential learning, the core ethos of this approach connected forms of close-to-practice research, critical reflection, and community engagement and as such brought about a radical reworking of the final year of study for an existing undergraduate program – a BA (Hons) Education Studies. Responding to a broadening professional context within UK schools, this program prepared nascent professional educators and through their studies, invited them to engage in university–community partnerships where their learning and contributions to practice were inextricably conjoined.

This research considers the potential for renewable energy partnerships to contribute to Canada's efforts to overcome its colonial past and present by developing an understanding of how non-Indigenous peoples working in the sector relate to their Indigenous partners.

This study is part of a larger research program focused on decolonization and reconciliation in the renewable energy sector. This exploratory research is framed by energy justice and decolonial reconciliation literatures relevant to the topic of Indigenous-led renewable energy. The authors used content and discourse analysis to identify themes arising from 10 semi-structured interviews with non-Indigenous corporate and governmental partners.

Interviewees’ lack of prior exposure to Indigenous histories, cultures and acknowledgement of settler colonialism had a profound impact on their engagement with reconciliation frameworks. Partners' perspectives on what it means to partner with Indigenous peoples varied; most dismissed the need to further develop understandings of reconciliation and instead focused on increasing community capacity to allow Indigenous groups to participate in the renewable energy transition.

In this study, the authors intentionally spoke with non-Indigenous peoples working in the renewable energy sector. Recruitment was a challenge and the sample is small. The authors encourage researchers to extend their questions to other organizations in the renewable energy sector, across industries and with Indigenous peoples given this is an under-researched field.

This paper is an early look at the way non-Indigenous “partners” working in renewable energy understand and relate to topics of reconciliation, Indigenous rights and self-determination. It highlights potential barriers to reconciliation that are naïvely occurring at organizational and institutional levels, while anchored in colonial power structures.

This study explores the impact of work environment, work‐family conflict, and coping mechanisms on physical and psychological stresses of police officers. Using survey data from a large police department located in the New England area, we pay specific attention to analyzing similar and dissimilar results while comparing across gender groups. Our research indicates that for both gender groups, work‐family conflict (spillover) and destructive coping mechanisms are among the strongest and most consistent stressors, regardless of the measures of dependent variable employed (i.e. somatization, anxiety and depression). On the other hand, we also find divergent impact of exposures to negative work environment, camaraderie, and constructive coping mechanisms on different measures of work related stresses across the two gender groups. Implications of these convergent and divergent effects are discussed.