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This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

Community-based tourism (CBT) is known as a strong strategy and tool to promote community development and conservation of natural resources through its various virtues in both developing and developed economies. Local people's active and functional participation is considered as the focal point in CBT practice and development. However, their functional participation doesn't always come instinctively; rather, it requires proper extrinsic and intrinsic motivation in the form of both tangible and intangible, which ultimately help them to influence their behavior and pursuit of goals that may ensure their participation in CBT and to receive various benefits. These benefits are linked to the sustainability of CBT development including community development. Therefore, strategic CBT planning and its implementation are essential to ensure sustainable CBT which can also safeguard the link between the local community people and their guests as well as other stakeholders including internationals to facilitate local community development. This chapter focuses on various theories and concepts of motivation from various fields of research, and efforts have been taken to apply those in the field of CBT development to explore its optimum potential for the sake of human welfare. Moreover, attempts have been taken to use various CBT initiatives in Bangladesh to relate these theories and concepts to evaluate these initiatives as well as to provide some suggestive measures to improve the performance of CBT and to facilitate more community development as a whole.

Early studies projected potential societal, economic and environmental benefits by the widespread deployment of Autonomous and Connected Transport (ACT) promising a significant reduction of transport costs and improvement in road safety. An effective way of assessing ACT impact is via simulations, where results are largely affected by the scenarios defining the ACT development. However, modelled scenarios are very diverse due to the huge uncertainty in ACT development and deployment. This chapter aims to shed light on the different ACT simulation scenarios and sustainability aspects that should be considered while developing or reporting the simulation results. To this end, this chapter discusses the various simulation approaches, what the required (or the typically utilised) pipelines are, and how some components are more important or less important than in ‘classic’ modelling and simulation approaches. Special focus is dedicated to the uncertainty related to ACT operational parameters and how these will impact transport modelling. To address said uncertainty, an analysis of current approaches to scenario building is provided, as the chapter guides the reader through different methodologies and clusters them in relation to the desired indicators. Finally, the chapter identifies and proposes Key Performance Indicators (KPIs) that are useful when applying simulation tools to assess ACT scenarios. These KPIs can be used for simulation scenario development to test particular sustainability aspects of ACT deployment and relevant policies.

This chapter aims to gain a deeper understanding of the phenomenon of an ultraconservative group’s crisis communication. It delves into the communication strategies and narratives of the Taliban as they interact with the international media, particularly in relation to the women residing in Afghanistan. A qualitative content analysis of the Taliban’s initial press conference, subsequent interviews and statements on the women in Afghanistan after the Kabul takeover in August 2021 was conducted to understand how the group constructed its narrative on women. The findings suggest that the Taliban adopt a coherent communication strategy. Overall, the group seems to construct a positive image of free women in Afghanistan under their governance by representing image repair strategies of denying disadvantages and positioning themselves as supportive of women’s rights, embedded in hero narratives. Through an analysis of the data employed in this research, it transpired that the Taliban lay a special emphasis on a promising future for their home country through the implementation of the principles of human rights, with a special focus on their commitment to women’s rights and the respect they accord to women. With regard to the imposition of restrictions on Afghan women, the group can be seen to adopt an image repair strategy, employed by evading responsibility, coupled with a narrative of blaming foreign forces.

This chapter explores the theme of symbolic violence (Bourdieu, 2001; Thapar-Björkert et al., 2016), a central theme in my doctoral thesis.

My thesis looked at the experiences of a group of female undergraduate students in their first year of Initial Teacher Education in Primary Education at the university where I teach. I explored the perceived choices my participants made in terms of choosing to become primary school teachers, arguing that symbolic violence is a controlling force in society so powerful and insidious that ‘individuals do not question their own role in the production and reproduction of domination and subordination’ (Thapar-Björkert et al., 2016, p. 9). Through class and gender, primary school teaching has insidiously presented itself to be a suitable profession for young women.

I position myself as a woman from working-class origins who made the choice to become a primary school teacher and who has recognised the impact of symbolic violence. As a result, some of this chapter is written from an autoethnographic perspective. My overarching methodological approach is narrative inquiry and I have used poetry to present my data throughout. My co-author, Catherine, was one of my doctoral supervisors and we were drawn together by our shared investment in narrative and the impact of early experiences on our subsequent selves. For this chapter, we present our own narrative poems describing the impact of symbolic violence on our own lives alongside that of the participants.

Digital technologies (DTs) have emerged as a major driving force, transmuting the ways Supply Chains (SCs) are managed. The integration of DTs in supply chain management (SCM), Digital Supply Chain Management (DSCM), has fundamentally reshaped the SCM landscape, offering new opportunities and challenges for organizations. This chapter provides a comprehensive overview of modern DTs and the way they impact modern SCM. This chapter has twofold objectives. First, it illustrates the major changes that DTs have brought to the supply chain landscape, unraveling their multifaceted implications. Second, it offers readers a deeper and comprehensive understanding of the challenges and opportunities arising from the incorporation of DTs into supply chains. By going through the chapter, readers will be able to have a comprehensive grasp of how DTs are reshaping SCM and how organizations can survive and thrive in the digital age. This chapter commences by shedding light on how DTs have and continue to redefine SCM, improving supply chain resilience, visibility, and sustainability in an increasingly complex and interconnected world. It also highlights the role of DTs in enhancing SC visibility, agility, and customer-centricity. Furthermore, this chapter briefly highlights the challenges related to the adoption (pre and post) of DTs in SCM, elucidating on issues related to talent acquisition, data security, and regulatory compliance. It also highlights the ethical and societal implications of this digital transformation, emphasizing the significance of responsible and sustainable practices. This chapter, with the help of three cases, illustrates how the adoption of DTs in SC can impact the various SC performance indicators.

Crises and natural disasters represent significant challenges to business, straining financial and human resources. However, corporate philanthropy during these times can result in significant benefits to the reputation of firms, while assisting in crisis recovery. This research focuses on the 2016 earthquake in Kaikōura, New Zealand to examine consumer reactions to corporate philanthropy. Two between-subject experiments were used to test the proposed hypotheses. Our results suggest that consumers do not differ significantly in their perceptions of the reputation of a company when donations of money or employee time are made by the company to assist the Red Cross. However, if a company is not engaged in corporate philanthropy, its reputation is significantly lower than when it engages in corporate philanthropy. We also found that the reputational benefits of giving to corporate philanthropy are weakened when consumers are highly sceptical of underlying corporate motives. Finally, we found that companies who give, despite being adversely impacted by a natural disaster, are perceived more favourably in terms of reputation, when compared with firms that have not been hurt by the natural disaster. We discuss the implications of this research for both practitioners and researchers.

This chapter provides an in-depth look at how digital supply chain management (DSCM) can revolutionize supply chains in the post-COVID world. The COVID-19 pandemic exposed the vulnerabilities of traditional supply chains, highlighting the need for resilience and adaptability. The chapter begins by examining these COVID-induced disruptions, setting the foundation for the discussion on DSCM. DSCM, leveraging advanced technologies and data insights, offers a solution to these challenges, promoting agility, transparency, and sustainability in supply chain operations. This represents a significant shift from traditional practices, equipping organizations to cope with the dynamic postpandemic environment. Key capabilities of DSCM, such as resilience, integration, agility, and risk management, are discussed, supported by real-world examples from leading companies. These examples showcase the successful implementation of DSCM and its benefits in navigating the complexities of modern supply chains. However, the adoption of DSCM is not without challenges, including cybersecurity risks and integration difficulties. The chapter suggests strategies to overcome these challenges, emphasizing the importance of technology, collaboration, sustainability, and data-driven decision-making. By embracing these strategies, organizations can effectively manage their supply chains in the evolving global market, leveraging DSCM to withstand future uncertainties.