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Mapping the intrinsic value of the art of architecture and the art of nature within the context of Kakunodate and the preservation of its samurai manors and Sakura heritage trees, this paper proposes that from the perception of tourists, the preservation of both items is important. Extending the psychology of pricing that is subject to consumers’ preference and expectation to the context of valuation of cultural heritage assets, the purpose of this paper is to suggest that including the art of nature and the aesthetic of Sakura to the art of architecture (Samurai manors) will add more value to the cultural heritage of Kakunodate than when only the art of architecture is mentioned.

This paper uses Contingency Valuation Method to solicit tourists willingness-to-pay to preserve the architecture and the nature in Kakunodate. The survey uses a double bounded dichotomous choice model to elicit the various levels of tourists preference in various scenarios. Response from more than 1,000 tourists in three scenarios were collected. Through a maximum likelihood method and a subsequent truncated calculation, results are reported.

The results support the conceptual argument that the art of nature adds value to the art of architecture only. Tourists are found to be willing to pay more to support both the architecture (samurai houses) and nature (cherry trees) than the samurai houses alone.

The research findings add to the inventory of research on prior works in heritage trees, conservation of trees and heritage tourism, and cultural heritage assets in general. The empirical findings support prior theoretical works that examined the relationship of nature and art, art and architecture, and architecture as visual consumption.

The findings have managerial implications for policy makers relative to a possible increase of revenue by adding accompanying-nature component to focal architectural assets when soliciting funding support.

The originality and this piece stems from extending trees as an art form in nature and its added value to architecture within the context of cultural heritage assets. The empirical findings add to the much discussed relationships among art, nature, and architecture.

The purpose of this paper is to examine the effect of superstars (and other factors) on football fans’ attraction to competition (i.e. disloyal behavior).

A proprietary data set including archival data on professional German football players and clubs as well as survey data of more than 900 football fans is used. The hypotheses are tested with two-sample mean-comparison t-tests and multivariate probit models.

This study provides evidence that superstars both attract new fans and contribute to the retention of existing fans. While the presence of superstars, team loyalty and team identification prevent football fans from being attracted to competition, the team's recent performance seems to have no effect. Fans who select their favorite player from a competing team rather choose superstars, young players, players who are known for exemplary behavior and defenders.

This paper contributes to existing research by expanding the list of antecedents of disloyalty and by being the first to employ independent, quantitative data for the assessment of superstar characteristics in the context of team loyalty.

The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline.

The approach takes the form of a literature review.

The paper challenges the extent of one's knowledge of audit practice, highlighting a variety of concerns with dominant research approaches/traditions and pin‐pointing a range of research questions and approaches which offer potentially rewarding insights of the audit practice arena.

The paper emphasises the scope for auditing researchers and practitioners to think differently about audit practice and to work collectively in pursuing advances in auditing knowledge and educational processes more generally.

The paper illustrates just how vibrant contemporary auditing research agendas can be when the focus is directly on understanding the practice of audit and the work of associated regulatory institutions. It argues that the development of the auditing research discipline has been hindered by desired attachments to so‐called notions of “scientific rigour” and a reluctance across significant parts of the discipline to undertake (or even acknowledge) research of a more “qualitative” or “critical” dimension.

This paper examines micro-practices of resistance to understand how they influence accounting.

A qualitative methodology based on interviews is used to explore an extreme case of disciplinary organization, that of the French Armed Forces whereby secrecy and discipline are the norm. The study draws on James Scott's concept of infrapolitics to illustrate how service members manage to appear obedient and disciplined, while simultaneously criticizing and resisting accounting practices “below the radar” of surveillance.

The study describes “resistance in obedience” to account for how service members resist while following discipline. Three main forms of resistance are identified. Containment consists in obstructing and delaying a process of change that depends on willing participation of active supporters. Subversion consists in weakening the sources of information and the communication channels. Sabotage consists in fragmenting accounting (here a balanced scorecard) by separating performance indicators from cost accounting. The study shows that these three tactics of hidden and informal resistances prevent the spread of accounting reforms, disrupt transparency and create a blockade around financial information.

The study of resistance to accounting in a setting where compliance and discipline are the norm shows how widespread it can be. In that respect, future research could provide a more systematic understanding of resistance in action and its conditions of possibility in various contexts and settings. This article further illustrates the allure of opacity against the threats of transparency and accountability. The use of accounting in opaque settings opens interesting avenues of research, since the appeal of accounting has often been related to the allure of transparency and to accounting's potential to create visibilities. Finally, this paper opens a perspective for future research on how micro-resistance meets micro-practices of power in the context of ostensibly liberated, participative and non-authoritarian management.

While previous literature argued that resistance to accounting arises when it is used to increase discipline, our findings challenge this assumed dichotomy, by showing that sometimes accounting is resisted in the name of discipline. This study further outlines the fact that the “allure” of transparency is not universal but can also prove disruptive and be contested. In addition, this study contributes to the literature on resistance to accounting that mainly focused on overt, dramatic and organized forms of resistances, by highlighting the existence of a more widespread, omnipresent yet hidden and mundane, day-to-day, form of opposition, which significantly influences accounting. Finally, the findings show that resistance is not only an outside force intersecting with accounting but also an intrinsic force that shapes accounting from the inside.

The purpose of this paper is to investigate the effect of performance feedback and client importance on auditors' self‐ and public‐focused ethical judgments.

An experiment is conducted in which 71 auditors are assigned to one of four conditions created by fully crossing performance feedback (positive and negative) and client importance (high and low).

Consistent with expectations, auditors who receive positive (negative) feedback make more (less) ethical judgments in a self‐focused task (a judgment that produces consequences that are relevant for the auditor). Auditors also make more (less) ethical judgments in a public‐focused task (a judgment that has consequences for both the auditor and the public) when auditing a less (more) important client. Finally, auditors who receive positive feedback and audit a less important client make more ethical judgments in both tasks than all other auditors.

These findings suggest that auditors are susceptible to pressures from negative feedback and client importance, even in situations where their decisions will have public consequences, despite regulatory changes intended to enhance audit quality.

This is the first paper that provides evidence that different sources of pressure (performance feedback and client importance) differentially affect ethical tasks differing in decision consequences (self‐ and public‐focused). Such evidence suggests the importance of matching pressure source to ethical task type.

Interventions intended to aid offender re-entry, rehabilitation and desistence based around specific sports and championed by sporting institutions have been introduced in custodial settings. Though research evaluating these is positive (Meek, 2012), conclusions are often hampered by the absence of control groups in such work. The purpose of this paper is to evaluate the Saracens “Get Onside” rugby-based intervention at HMP YOI Feltham, while employing a non-randomised control group.

In total, 24 young offenders took part. Those in the treatment condition experienced a ten-week course which included a range of activities leading to accredited awards, exercises in functional skills in literacy/numeracy and 72 hours of rugby sessions. Those in the control condition were matched on key static factors, crime attitudes and aggression. Self-reported measures of pro-crime attitudes, aggression, self-esteem, and impulsivity were taken once before the start, once during, and at the end of the course for both groups.

As predicted, self-reported scores measuring attitudes towards aggression and crime did differ significantly across groups, with those experiencing the intervention showing more positive values by the end of treatment compared with others. However, measures of impulsiveness and self-esteem showed no change.

Revisions are suggested in respect of both the self-esteem and impulsivity measures, and future work needs better control over the match between treatment and comparison groups.

Concerns over the potentially iatrogenic effects of contact sport interventions with offender groups may be misplaced, and the benefits of sporting interventions are replicated in a between groups design.

The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It aims to do so by focusing on attempts made by writing masters and accountants to establish a recognisable persona in the public domain, in England, during the seventeenth and eighteenth centuries, and to enhance that identity by behaving in a manner designed to persuade the public of the professionalism associated with themselves and their work.

The study is based principally on the contents of early accounting treatises and secondary sources drawn from beyond the accounting literature. Notions of identity, credentialism and jurisdiction are employed to help understand and evaluate the occupational history of the writing master and accountant occupational group.

Writing masters and accountants emerged as specialist pedagogues providing the expert business knowledge required in the counting houses of entities that flourished as the result of rapid commercial expansion during the early modern period. Their demise as an occupational group may be attributed to a range of factors, amongst which an emphasis on personal identity, the neglect of group identity and derogation of the writing craft were most important.

The paper highlights Early English Books Online (available at: http://eebo.chadwyck.com/home), Eighteenth Century Collections Online (available at: www.gale.cengage.com/DigitalCollections/products/ecco/index.htm) and the seventeenth and eighteenth century Burney Collection Newspapers as first class electronic resources now available for studying accounting history from the sixteenth century through to the eighteenth century.

The paper advances knowledge of accounting history by: profiling commercial educators active in England in the early modern period; studying the devices they employed to achieve upward social and economic trajectory; explaining the failure of an embryonic professionalisation initiative; and demonstrating the contingent nature of the professionalisation process.

The purpose of this paper is to examine the role of graduate recruitment in the professional socialisation and subjectification of Big Four professionals.

The paper draws on documentary data and interviews conducted at one British university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self.

The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits. It moreover suggests that this category serves as the ultimate objective of an ethical process whereby aspiring accountants consciously and deliberately seek to transform themselves into the type of subjects they aspire to be – ideal recruits.

The findings of the paper are primarily based on interviews conducted at one university. Future research could explore if students at other universities experience graduate recruitment in similar or different ways.

The paper highlights the constitutive role of graduate recruitment practices and shows that they can construct ideal recruits as much as they select them. It also shows that graduate recruitment is an important anticipatory socialisation mechanism that can compel aspiring accountants to learn how to look, sound and behave like Big Four professionals long before they join such organisations. Finally, the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms.

Mentoring is highly regarded as a career‐enhancing phenomenon necessary for any aspiring executive. Several debates within the literature have led to a lack of consistency regarding the definition of mentoring and a mentor, the functions of a mentor, and the various types of mentoring. It appears that much of the confusion stems from the relationship and association of mentoring with the concept of sponsoring. Within the majority of the literature regarding developmental relationships, sponsoring has been posited to be a sub‐function of mentoring. This paper presents two arguments for viewing and examining mentoring and sponsoring as distinctly different, non‐mutually exclusive, and possibly concurrent phenomena, as well as offers universal definitions for both terms. This delineation is offered to aid aspiring executives in their decision making process as to whether to select a mentor, a sponsor, or both.

Identities are central to the regulation and control of knowledge‐intensive work. Rather than being managed on the basis of technocratic or bureaucratic control, knowledge intensive firms are employing knowledge workers who enact and internalize identities and roles that guide everyday behaviour in organizations. However, the concept of identity is relational and contingent on local conditions and interactions in everyday practices, different identities may be complementary or even contradictory. The paper aims to show that consultants are altering between being experts and speaking‐partners, two identities that in many ways are complementary but also mutually reinforcing.

This is a case study of a Swedish management consulting firm, Johnson Consulting.

The challenge for consultants is to be capable of effortlessly transgressing the line of demarcation between the two identities – expert and speaking‐partner – and their accompanying practices for the benefit of the client. Skilled consultants are trained at moving back and forth between these positions while less experienced consultants may find it intimidating to lose their position as expert.

The paper concludes that knowledge‐intensive firms such as management consulting firms should articulate and elaborate on the various identities mobilized in everyday work when encountering clients.

The paper uses the literature on identities in knowledge‐intensive firms and an empirical study of management consultants to show that knowledge‐intensive work is always operating on the level of identities and self‐images. Understanding knowledge intensive firms thus demands an understanding of how co‐workers perceive their own role.