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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Intellectual humility and religious conviction are often posed as antagonistic binaries; the former associated with science, reason, inclusive universality, and liberal secularism, the latter with superstition, dogma, exclusive particularity, and rigid traditionalism. Despite popular images of white American evangelicals as the embodied antithesis of intellectual humility, responsiveness to facts, and openness to the other, this article demonstrates how evangelicals can and do practice intellectual humility in public life while simultaneously holding fast to particularistic religious convictions. Drawing on textual analysis and multi-site ethnographic data, it demonstrates how observed evangelical practices of transposable and segmented reflexivity map onto pluralist, domain-specific conceptualizations of intellectual humility in the philosophical and psychological literature. It further argues that the effective practice of intellectual humility in the interests of ethical democracy does not require religious actors to abandon particularistic religious reasons for universal secular ones. Rather, particularistic religious convictions can motivate effective practices of intellectual humility and thereby support democratic pluralism, inclusivity, and solidarity across difference. More broadly, it aims to challenge, or at least complicate, the widespread notion that increasing strength of religious conviction always moves in lockstep with increasing dogmatism, tribalism, and intellectual unreasonableness.

Young people who are looked after by the state face challenges as they make the transition from care to adulthood, with variation in support available. In the past decade, funding has been directed towards organisations to pilot innovations to support transition, with accompanying evaluations often conducted with a single disciplinary focus, in a context of short timescales and small budgets. Recognising the value and weight of the challenge involved in evaluation of innovations that aim to support the transitions of young people leaving care, this paper aims to provide a review of evaluation approaches and suggestions regarding how these might be developed.

As part of a wider research programme to improve understanding of the innovation process for young people leaving care, the authors conducted a scoping review of grey literature (publications which are not peer reviewed) focusing on evaluation of innovations in the UK over the past 10 years. The authors critiqued the evaluation approaches in each of the 22 reports they identified with an inter-disciplinary perspective, representing social care, public health and organisation science.

The authors identified challenges and opportunities for the development of evaluation approaches in three areas. Firstly, informed by social care, the authors suggest increased priority should be granted to participatory approaches to evaluation, within which involvement of young people leaving care should be central. Secondly, drawing on public health, there is potential for developing a common outcomes’ framework, including methods of data collection, analysis and reporting, which aid comparative analysis. Thirdly, application of theoretical frameworks from organisation science regarding the process of innovation can drive transferable lessons from local innovations to aid its spread.

By adopting the unique perspective of their multiple positions, the authors’ goal is to contribute to the development of evaluation approaches. Further, the authors hope to help identify innovations that work, enhance their spread, leverage resources and influence policy to support care leavers in their transitions to adulthood.

In attempts to defuse racial tensions on campus, higher education administrators have often commissioned special units and campus-wide initiatives. Historically, these commissions often address racial challenges in higher education that impact both faculty and students. If designed and deployed carefully, these commissions can be very useful mechanisms to address sensitive racial, religious, and linguistic concerns on campus. Despite the prevalence of studies that discuss racial experiences on campus, far less scholarship has focused on the effectiveness of these commissions and the dialogic strategies that faculty of color have employed in their service.

This study draws on three major findings. First, the chapter explores why the presidential commission structure is a powerful mechanism for improving dialogue about racial and ethnic issues on campus. Former commissioners discuss its potential for addressing the complex and interlocking concerns of faculty, staff, and students of color. Second, although the commission’s structure is promising, we present numerous problems that require further attention. We discuss how the emphasis on dialogue and less dedication to targeted actions and policies may actually undermine the goals of commissions like these and further frustrate aggrieved faculty, staff, and students. Third, the chapter highlights successful and unsuccessful strategies for sustaining fruitful dialogue that lead to an increased understanding and acceptance of diverse viewpoints and perspectives. These findings have specific relevance for international faculty and faculty of color interested in ways to be more proactive in shaping existing programs, policies, and approaches to meet the diverse needs of university life.

A growing interdisciplinary literature explores how people can simultaneously hold strong convictions and remain open to the possibility of learning from others with whom they disagree. This tension impacts not only knowledge development but also public discourse within a diverse and disagreeing democracy. This volume of Political Power and Social Theory considers the specific question of how religious convictions inform how people engage in democratic life, particularly across deep political divides. In this introduction, I begin by discussing how a narrow vision of religious citizens as dogmatic believers has led observers to frame religion as a concerning source of democratic distortion – encouraging too much arrogance and not enough humility. Yet this dogmatic believer narrative captures only one aspect of American religion. Juxtaposing a snapshot of dogmatic believers alongside two other snapshots of religious groups engaging in political life raises complex questions about the relationship between religious conviction, humility, and democracy in a time of deep political polarization. I argue that answering these questions requires a sociological approach that is attuned to power, context, culture, institutions, and history. At the same time, I show how attention to the tension between conviction and humility has the potential to enrich the sociological study of religion and democracy, and particularly ethnographic research across the moral/political divide.

By outsourcing or partnering with two or more firms to perform certain activities targeted toward customers, firms are engaging in service networks. This research begins to examine how customers evaluate firms in a strategic, B2B service network and how their assessment of firms involved in co‐producing after‐sales service affects their evaluations of a focal selling firm. These evaluations include the key relational outcomes of brand image, satisfaction, and behavioral intentions.

The conceptual model examines the effects of partner firm performance on customers' evaluations of a focal selling firm. Key factors such as focal brand strength and the strength of the relationship between the partner firm and the focal selling firm are proposed to influence this relationship.

Post‐sale business services provided directly to the customer are likely to play an important role in building a firm's brand image and equity, whether those services are provided by the firm or its partners.

The individual firm to individual customer dyad approach that currently dominates the literature does not adequately capture the complex nature of today's B2B service relationships. This research develops a conceptual model that directly addresses the way customers evaluate service when it is performed by multiple partners.

Discovering how customers evaluate service experiences in which multiple firms co‐produce the service within a B2B service network can provide firms with the guidance needed to improve the performance of the entire network and the overall service experience of network customers.

This paper presents new theoretical developments in the area of business‐to‐business service networks. This research also addresses several gaps in the industrial marketing literature, particularly B2B services and branding.

The tendency of urban environments to produce anxiety is well documented in a range of theoretical and historical literature, but there is little current work that considers how public spaces might be designed to alleviate anxiety among their users. This paper presents a series of case studies taken from a lighting design project on the Kentish Town Road in north London to show how urban design can create a more psychologically inclusive public realm — one that offers greater psychological comfort — by enhancing the engagement between users of urban spaces and their environment. The argument is presented in the context of broader issues of social inclusion and other current movements in urban design.

Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of color may help to improve diversity within LIS. However, recruiting ethnic minorities into LIS has proven to be difficult despite various initiative including scholarships, fellowships, and locally focused programs. The central questions explored in this research can be divided into two parts: (1) Why do ethnic minorities choose librarianship as a profession? (2) What would motivate members of minority groups to join a profession in which they cannot see themselves?

The research was conducted through semi-structured, qualitative interviews of 32 ethnic minority students from one of four ethnic minority groups (African American, Asian American, Hispanic/Latino, and Native American) currently enrolled in an LIS graduate program. Eleven themes emerged from the data: libraries, librarians, library work experience, LIS graduate program, career plans and goals, education and family, support, mentors, ethnicity and community, acculturation, and views of diversity.

The findings seem to support many assumptions regarding expectations and career goals. The findings related to libraries, librarians, mentors, and support illustrate that many recruitment initiatives are starting in the right place. However, the most noteworthy findings were those that centered on identity, acculturation, and diversity because they dealt with issues that are not often considered or discussed by many in the profession outside of ethnic minority organizations.