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The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

The COVID-19 pandemic dramatically affected the fire service: stay-at-home orders and potential exposure hazards disrupted standard fire service operations and incident patterns. The ability to predict incident volume during such disruptions is crucial for dynamic and efficient staff allocation planning. This work proposes a model to quantify the relationship between the increase in “residential mobility” (i.e. time spent at home) due to COVID-19 and fire and emergency medical services (EMS) call volume at the onset of the pandemic (February – May 2020). Understanding this relationship is beneficial should mobility disruptions of this scale occur again.

The analysis was run on 56 fire departments that subscribe to the National Fire Operations Reporting System (NFORS). This platform enables fire departments to report and visualize operational data. The model consists of a Bayesian hierarchical model. Text comments reported by first responders were also analyzed to provide additional context for the types of incidents that drive the model’s results.

Overall, a 1% increase in residential mobility (i.e. time spent at home) was associated with a 1.43% and 0.46% drop in EMS and fire call volume, respectively. Around 89% and 21% of departments had a significant decrease in EMS and fire call volume, respectively, as time spent at home increased.

A few papers have investigated the impact of COVID-19 on fire incidents in a few locations, but none have covered an extensive number of fire departments. Additionally, no studies have investigated the relationship between mobility and fire department call volumes.

Social innovation education aims to equip students with the skills and mindsets to pursue sustainable and just solutions to complex challenges, yet many programs fail to address the power dynamics underlying unjust social structures. This paper aims to examine a social innovation course that integrates equity, diversity and inclusion principles through critical service-learning.

Researchers conducted semi-structured interviews of 25 students and 5 key informants in a qualitative, single case design to understand multiple perspectives on significant factors in transformative learning. Document review and auto-ethnographic insights provide additional case background.

Students identified the service experience as unique and high impact. Significant factors included the atypical service structure, the EDI framework, and the partner organization as an exemplar in the field. Students displayed a spectrum of learning, from recall and comprehension to critical evaluation, new worldviews, and behavior change.

The findings of this qualitative study pertain to one partnership but are generalizable to theories. These findings are plausibly transferable to other experiential social innovation courses embedded in elite, private, predominately white research universities.

This empirical case examines a unique pedagogical and curricular innovation. By seeking to understand factors and outcomes of experiential learning, this study contributes to the literature on social innovation education and critical service-learning. The analysis produced novel insights for faculty and institutions aiming to integrate equity, diversity, and inclusion goals into social innovation programs.

Purpose: The study elaborates the contextual conditions of the academic workplace in which gender, age, and nationality considerably influence the likelihood of self-categorization as being affected by workplace bullying. Furthermore, the intersectionality of these sociodemographic characteristics is examined.

Basic Design: The hypotheses underlying the study were mainly derived from the social role, social identity, and cultural distance theory, as well as from role congruity and relative deprivation theory. A survey data set of a large German research organization, the Max Planck Society, was used. A total of 3,272 cases of researchers and 2,995 cases of non-scientific employees were included in the analyses performed. For both groups of employees, binary logistic regression equations were constructed. the outcome of each equation is the estimated percentage of individuals who reported themselves as having experienced bullying at work occasionally or more frequently in the 12 months prior to the survey. The predictors are the demographic and organization-specific characteristics (hierarchical position, scientific field, administrative unit) of the respondents and selected interaction terms. Using regression equations, hypothetically relevant conditional marginal means and differences in regression parameters were calculated and compared by means of t-tests.

Results: In particular, the gender-related hypotheses of the study could be completely or conditionally verified. Accordingly, female scientific and non-scientific employees showed a higher bullying vulnerability in (almost) all contexts of the academic workplace. An increased bullying vulnerability was also found for foreign researchers. However, the patterns found here contradicted those that were hypothesized. Concerning the effect of age analyzed for non-scientific personnel, especially the age group 45–59 years showed a higher bullying probability, with the gender gap in bullying vulnerability being greatest for the youngest and oldest age groups in the sample.

Interpre4tation and Relevance: The results of the study especially support the social identity theory regarding gender. In the sample studied, women in minority positions have a higher vulnerability to bullying in their work fields, which is not the case for men. However, the influence of nationality on bullying vulnerability is more complex. The study points to the further development of cultural distance theory, whose hypotheses are only partly able to explain the results. The evidence for social role theory is primarily seen in the interaction of gender with age and hierarchical level. Accordingly, female early career researchers and young women (and women in the oldest age group) on the non-scientific staff presumably experience a masculine workplace. Thus, the results of the study contradict the role congruity theory.

The recent global COVID-19 pandemic has forced many institutions of higher education to place added consideration and focus on their virtual instruction, causing instructors to rethink their pedagogical approaches (Murphy, et al., 2020). While new pedagogical technologies are being introduced in higher education (Baker, et al. 2008), not all approaches have produced beneficial results (Heilesen, 2010). Could this new learning medium serve as an effective tool for student learning outcomes and comprehension of course concepts? The current study presents attempts to answer these questions through its exploration of student perceptions and impact of podcasting as an instructional tool within four undergraduate leadership courses. Through the use of podcasting as a means of supplemental content and assessment, these cases provide educators with foundational guidance and recommendations on how to most effectively implement different ways of podcasting into the classroom to achieve student learning outcomes. As we celebrate the 20th anniversary of JOLE and look ahead to the next twenty years, the authors suggest that one of the most important tasks for leadership educators will not only be to recognize opportunities presented by technological advances in teaching and learning (Gigliotti & Ruben, 2017), but also the use of these new technologies to meet the needs of a changed student population in a post-global pandemic world.

This study aims to evaluate the influence of institutions on the probability of becoming a social entrepreneur and the effect of this choice on individual economic well-being. The authors also analyze the effects of gender (male versus female entrepreneurism) and type (traditional versus social entrepreneurism).

Institutional economics framed the analysis, and hypotheses were tested using two-stage probit least squares models in a sample of 69,236 individuals from 57 countries during the 2010–2014 wave from the World Values Survey.

The results showed that, for most variables, institutions significantly explained the probability of becoming a social entrepreneur. The analyses also indicated that social entrepreneurship is highly associated with individual economic well-being.

This research brings insights into the discussion of the social and economic benefits of socially oriented entrepreneurs. Likewise, the modeling approach overcomes the interplay between entrepreneurship and economic outcomes, in which institutions become key factors.

Este estudio evalúa la influencia de las instituciones en la probabilidad de convertirse en un emprendedor social y el efecto de esta elección en el bienestar económico individual. También se analizan los efectos del género (emprendimiento masculino versus femenino) y del tipo (emprendimiento tradicional versus social).

La economía institucional es el marco para el análisis e hipótesis, las cuales se evaluaron utilizando modelos probit de mínimos cuadrados de dos etapas (2SPLS) en una muestra de 69.236 personas de 57 países durante la ola 2010–2014 de la Encuesta Mundial de Valores.

Los resultados mostraron que, para la mayoría de las variables, las instituciones explicaron significativamente la probabilidad de convertirse en un emprendedor social. El análisis también indicaró que el emprendimiento social está altamente asociado con el bienestar económico individual.

Esta investigación aporta información sobre el debate alrededor de los beneficios sociales y económicos de los emprendedores con orientación social. Asimismo, el enfoque de modelización resuelve la interdependencia entre el emprendimiento y variables económicas, en la que las instituciones son factores claves.

Este estudo avalia a influência das instituições na probabilidade de se tornar um empreendedor social e o efeito desta escolha no bem-estar económico individual. Os efeitos do género (empreendedorismo masculino versus feminino) e do tipo (empreendedorismo tradicional versus social) também são analisados.

A economia institucional é a estrutura para a análise e hipóteses, que foram avaliadas usando modelos probit de mínimos quadrados em dois estágios (2SPLS) em uma amostra de 69.236 pessoas de 57 países durante a onda 2010–2014 dos Valores Mundiais Pesquisa.

Os resultados mostraram que, para a maioria das variáveis, as instituições explicaram significativamente a probabilidade de se tornar um empreendedor social. A análise também indicou que o empreendedorismo social está altamente associado ao bem-estar económico individual.

Esta investigação fornece informações sobre o debate em torno dos benefícios sociais e económicos dos empreendedores de orientação social. Da mesma forma, a abordagem de modelização resolve a interdependência entre o empreendedorismo e as variáveis económicas, nas quais as instituições são fatores-chave.

The purpose of this self-study is to examine how transformative leadership in student organizations contributes to doctoral students’ professional development in higher education. Drawing from Mezirow’s (1997) notion of transformative learning and Bass’s (1990) theory of transformational leadership, the researchers discuss how an academic student organization, Alpha Upsilon Alpha, provided opportunities for transformative leadership in scholarship and service thus crafted academic identities and re-envisioned student organizations as spaces of transformative professional development.

The authors investigate the role of people-related Total Quality Management (TQM) practices, specifically metaperceptions, in hearing care students' vocational decision-making. In Italy, audiologists are health professionals and must hold a degree in hearing care. They operate according to clinical principles but must also develop marketing and commercial skills. While employers take these aspects for granted, the expectations of hearing care students often differ from reality. Thus, the authors aim to investigate the vocational expectations of hearing care students.

A survey was distributed to 600 hearing care students. Multiple regression analysis with bootstrapped confidence intervals was employed to test the hypotheses.

Students who perceived audiology as their calling were more interested in the clinical aspects than the marketing and commercial aspects of audiology. Moreover, those desiring a meaningful career path in audiology were more interested in becoming a store owner or franchisee.

Universities and recruiters should consider the influence of relevant others' metaperceptions on students' self-perceptions of their aptitudes for different careers. Universities should assist students to identify aptitudes that are relevant to career-related decision-making. In this context, people-related TQM can help students avoid incorrect aspirations and expectations.

This study is the first to investigate the role of metaperceptions from a people-related TQM perspective. Metaperceptions play a crucial role in determining the correct course of study as well as job satisfaction and expectations.

The purpose of this paper was to assess the effects of quality coffee production on climate change adaptation using household surveys and interview data gathered from coffee farmers in Yirgacheffe, southern Ethiopia.

A sample of 352 households, stratified into conventional coffee farmers 232 (66%) and specialty coffee producers 120(34%), was used. The propensity score model for participating in quality coffee production was estimated using 14 covariates, and the impact of quality coffee production on adaptation to climate change adaptation was examined. The results are augmented with qualitative data collected through focus group discussions and key informant interviews held with randomly selected smallholder farmers. A telecoupling theoretical perspective was used to understand the link between coffee farmers’ adaptation practices and the demand for quality coffee, as coffee is a global commodity.

The PSM analysis reveals that quality coffee production positively influences climate change adaptation. This implies that conventional coffee producers would have performed better in adaptation to climate change if they had participated in quality coffee production. The results of group discussions also confirm the positive effects of quality coffee production on adaptation to climate change, which also suggests a positive spillover effects for sustainable coffee farm management.

This study suggests enhancing quality coffee production is essential if a more sustainable and climate change resilient coffee livelihood is envisioned.

Though many studies are available on adaptation to climate change in general, this study is one of the few studies focusing on the effects of quality coffee production on climate change adaptation by smallholders in one of the least developed countries, Ethiopia. This study provides a better understanding of the importance of adaptation strategies specific to coffee production, which in turn help develop a more resilient coffee sector, as coffee production is one of the most sensitive activity to climate change.

Given today’s pressing societal challenges, business schools are increasingly expected to incorporate sustainability in their curricula. Yet, while research on corporate sustainability is on the rise, there is less innovation in teaching methods as most institutions rely on traditional methods to teach sustainability in the classroom. This paper aims to present the case-based debate as an appropriate teaching method for exposing students to the complexity of business sustainability issues.

The pedagogical background of the traditional case method and the debate method have been analyzed to provide an integrated understanding of the benefits of combining the two in the case-based debate. Building on the authors’ experiences from using case-based debates in the classroom, the paper describes what a case-debate is and how it can be implemented.

The paper offers a practical tool that can be used to teach sustainability in business schools and other educational institutions. Case-based debates can elicit active participation, support the development of students’ critical thinking skills and improve reflexivity by compelling students to seriously and actively engage with opposing viewpoints on a given issue.

This paper presents a hybrid approach for sustainability teaching that combines the benefits of the traditional case method with those of an in-class debate. The case-based debate method has received little attention in educational research and business sustainability teaching practice but can serve multiple teaching objectives relevant to sustainability teaching.