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As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.

The purpose of this chapter is to make visible the similarities and differences among narrative, self-study of teacher education practices, and autoethnographic methodologies to generate clarity about when each methodology might be most appropriate. Using Margery Wolf’s (1992) A Thrice Told Tale as a heuristic to support our exploration, we look at a selected slice of data as if standing within each methodology. As we do that we consider ways that we might engage each methodology to push forward our thinking about powerful research. Our goal is to critically examine the processes that researchers use for the study and to explore the ways using particular methodologies in appropriate ways that can strengthen our thinking about professional knowledge.

This chapter examines the structure and sentiment of the Twitter response to Nathan Broad's naming as the originator of an image-based sexual abuse incident following the 2017 Australian Football League Grand Final. Employing Social Network Analysis to visualize the hierarchy of Twitter users responding to the incident and Applied Thematic Analysis to trace the diffusion of differing streams of sentiment within this hierarchy, we produced a representation of participatory social media engagement in the context of image-based sexual abuse. Following two streams of findings, a model of social media user engagement was established that hierarchized the interplay between institutional and personal Twitter users. In this model, it was observed that the Broad incident generated sympathetic and compassionate discourses among an articulated network of social media users. This sentiment gradually diffused to institutional Twitter users – or Reference accounts – through the process of intermedia agenda-setting, whereby the narrative of terrestrial media accounts was altered by personal Twitter users over time.

In this article we consider how cultural resources rooted in religion help to constitute and animate people working in industrialized societies across both religious and nonreligious domains. We argue that redemptive self-narratives figure prominently in the symbolic constructions people attach to their experiences across the many domains of human experience; such redemptive narratives not only can shape their identities and sense of life purpose, they inform their practices and choices and animate their capacity for action. To consider how redemptive self-narratives can provide a basis for agency in organizations, we analyze and compare the career narratives of a retired Episcopal Bishop and a celebrated CEO.

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.

To disseminate helpful advice to current and future candidates about the accounting academic job market.

Literature review, interviews with recently hired faculty members, insights from the author’s experiences as both job candidates and search committee members, and discussions with colleagues.

In this chapter, we discuss the current state of the job market for accounting professors and offer our insights as well as those from a group of recent graduates. It is our recent experience that many rookie candidates pursue initial faculty positions with an incomplete understanding of many aspects of the market, including how the market clears, job expectations, and other issues that we believe are important. While others have adequately addressed the importance of research in the profession and alluded to some aspects of the market, we provide additional useful information about the market and other career aspects in order to assist new graduates in their quests to find fulfilling appointments. Our chapter complements existing literature to form an updated and more complete picture of the market and profession.

This chapter helps prepare candidates for the job market by providing information and advice that complements advice given in Ph.D. programs and the existing literature.

Candidates entering the job market will better understand the nuances of the market and can make more informed decisions about the institutions that best meet their needs.

The chapter provides important practical advice for job seekers about the accounting academic job market not available elsewhere.