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This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

This article argues that critical realism (CR) offers an ontological position suited to understanding the dynamic relations between multinational companies (MNCs) and the complex political spaces within which they operate. After outlining the core assumptions of CR, the key arguments are elaborated through two case studies which focus on issues of staffing and expatriation. The first case concerns recent developments in the Middle East, highlighting the shifting reality of nationality-based definitions of staffing the MNC, and the second examines the internationalisation of Chinese firms, exploring the way MNCs restructure space to retain access to home-country advantages.

This research explores the experiences of self-identified queer victims of intimate partner violence, their personal encounters with violence-response organizations, and the extent to which their gender/sexual identity impacted their willingness to disclose their abuse.

Eleven respondents were recruited from online queer social networking sites and were interviewed via e-mail or Skype.

All respondents identified as gender variant or had an abusive partner who identified as gender variant. All study participants reported having experienced physical abuse. Several reported sexual and emotional abuse. Respondents reported a reluctance to seek institutional support and intervention. Several respondents were unable to recognize abuse as abuse until much later. When asked about whether or not they sought intervention, most respondents in this study described a sort of isolation, where they perceived that they were facing prejudice and stigmatization, and risked being dismissed and delegitimized. Several respondents sensed that there simply were no organizations that were sensitized and available to queer-identified victims. Even if they had pursued help from existing institutions, several respondents communicated a doubt that they could truly be of service, since these institutions likely operated with heteronormative narratives and practices. Collectively, the respondents in this study describe experiences as victims of IPV that are clearly mediated by homophobia and cissism.

We emphasize the need for an “intersectional awareness” in scholarship and organizing surrounding IPV. We critique the state’s gender-based practices of violence intervention and propose alternative possibilities for more inclusive intervention and organizing on behalf of queer victims of violence.

The body of literature that exists on IPV among LGBTQ persons is small, and much of this literature is focused on how patterns of IPV differ from heterosexual violence. In exploring IPV among self-identified queer victims, we depart from most research on IPV in that our analysis is not so much concerned with the gender or sex assignment of the victim, but rather the gendered context in which the violence is playing out.

The influence of extralocally produced texts, such as professional standards and systems of accreditation, on the ruling relations that govern teachers’ work and their learning about that work is a matter of concern in Australia, as it is in Canada, UK, and USA. This chapter explains how a dialogic analysis and the construction of individual maps of social relations were employed to reveal the influences that governed teachers’ learning about their work at the frontline. A dialogic analysis of research conversations about learning, based on the work of Mikhail Bakhtin, revealed the existence of both centralizing, hegemonic discourses associated with a managerial agenda and contextualized, heterogeneous discourses supportive of transformative learning. It also revealed the uneven influence of extralocally produced governing texts on both the locally produced texts and the “doings” of individuals. The production and use of “individual” maps represents a variation on the way “mapping” has generally been used by institutional ethnographers. From these informant specific maps, we can begin to observe some broad patterns in relation to the coordination of people’s “doings” both within a given context and from one context to another.

Prior research identified conflicts in implementing performance measurement systems that include both financial and non-financial measures. Attempts to incorporate non-financial measures, for example, balanced scorecards (BSCs), have shown short-term success, only to be replaced with systems that rely on financial measures. We develop a theoretical model to explore evaluators’ choice and use of the most important performance measurement criterion among financial and non-financial measures.

Our model links participants’ prior evaluation experiences with their attitudes about relative accounting qualities and with their choice of the most important performance measure. This choice subsequently affects their evaluation judgments of managers who perform differentially on financial versus non-financial measures.

Experimental testing of our structural equation model indicates that it meets the accepted goodness of fit criteria. We conclude that experience has an influence on choice of performance measures and on decision heuristics in making such evaluations. We suggest that an “experience gap” must be considered when deciding which performance metrics to emphasize in scorecards or similar performance reports. We analyzed four accounting qualities, importance, relevance, reliability, and comparability and found that importance, relevance, and reliability have strong effects on how managers prioritize and use accounting measures.

We conducted our study in a controlled, experimental setting, including participants with diverse experiences. We provide direct evidence of participants’ experience and attitudes about the relative accounting qualities of financial and non-financial measures which we link to their choice of the most important performance measure. We link this choice to their performance evaluations.