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The current study examines public accountants' professionalism and professional commitment (PC) and their effect on job performance. Results provide support for four of five dimensions of Hall's (1968) professionalism framework (beliefs in professional affiliation, professional dedication, self-regulation, and social obligation) and Meyer et al.'s (1993) three-dimensional PC framework (affective, continuance, and normative professional commitment) for modeling public accountants. Support was also found for most of the hypothesized relationships between professionalism and PC. Beliefs in professional affiliation, professional dedication, and self-regulation positively influenced affective professional commitment (APC). Belief in professional affiliation was negatively influenced by continuance professional commitment (CPC) but positively influenced by normative professional commitment (NPC). Belief in social obligation was also positively influenced by NPC. As expected, professionalism and PC were associated with job performance. Professionalism had an incremental effect beyond PC on job performance and as well, PC had an incremental effect over professionalism on job performance. Identifying relationships between professionalism and professional commitment with desirable outcomes is important for justifying future investments in the public accounting profession. Understanding these issues will assist in determining the types of professional attributes and commitments that are and should be fostered by the accounting profession.

The authors examine authenticity in relation to Alternative Political Commentators (APCs) on YouTube and Twitch. Drawing on Owens (2019) provocative claim that contemporary (online) culture may be ‘post-authentic’, the authors use the term post-authentic engagement to explore in/out-group dynamics between influencers and their audiences. This view is evidenced through an examination of the usage of emojis and emotes by audiences to engage in the fast-paced chats that accompanied the livestream coverage of two APCs, HasanAbi and The Young Turks, during the 2020 US Presidential Election.

This chapter proposes a definition of pro-middle class growth derived from the approach of Lasso de la Vega, Urrutia, and Diez (2010) to intermediate polarization. The authors show that a sufficient condition for growth to be pro-middle class is for the growth rate of what we define as the “intermediate median income” of the whole population to be higher than that of the weighted average of the growth rates of the rich and smaller than the weighted average growth rate of the poor, the “rich” and the “poor” being respectively those with an income higher and lower than the median income. An empirical illustration based on Israeli data for the period 1995–2018 indicates that in absolute terms growth was not pro-middle class for any income type. In contrast, growth was pro-middle class in relative terms for all market incomes (individual income from salaried work, individual wage per hour worked, household economic income, total household income and total equivalized income). But growth was not pro-middle class for net income and net equivalized income, even in relative terms. These conclusions appear to be related to the combined effect of developments in labor force participation, welfare policy changes and major modifications in income tax rates. The intermediate polarization measures indicate that in general there was no pro-middle class growth except in the case of specific market income types.

Purpose – This study aims to determine the results of productivity index, profitability and improvement of company prices and to understand the relationship between partial input factors and productivity, profitability, and price fixing.

Design/Methodology/Approach – In this work, the productivity at the palm oil factory PT Sayaukath Sejahtera was measured and evaluated by using The American Productivity Center (APC) model approach.

Findings/Results – The results showed that each index that has been analyzed has a 5.143% decrease in the productivity index per year with a profitability equal to 0.286% per year and an increase in the price improvement index of 5.143% per year. Thus, it is concluded that from each index that has been analyzed, there is a decrease in the productivity index and profitability per year and there is an annual increase in the price improvement index.

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Practical Implications (if applicable) –

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This chapter examines the changes proposed to the current media ethics and regulation regime in Australia following a government inquiry by former Federal Court judge Ray Finkelstein. The inquiry was prompted by The News of the World phone hacking scandal in the United Kingdom, which resulted in that publication being closed down by its publisher, News International, and principal shareholder Rupert Murdoch. While finding no evidence of similar misbehaviour by journalists and proprietors in Australia, Finkelstein recommended the establishment of a statutory News Media Council, and the inclusion of online media outlets in this new regulatory regime. This chapter argues that such a regime is unlikely to come into effect, given that it will be opposed by media proprietors and working journalists alike, as well the Federal Opposition, and the taxpayer funded ABC, and that a government with low levels of political capital is unlikely to risk much of that capital in a fight with the media industries in an election year.

Scientific research provides a reliable means for developing and accumulating knowledge bases to guide policy and practice. However, evidence from meta-research and large-scale replication projects suggests that the published research base likely reflects bias, which threatens the validity and credibility of research-based recommendations. Moreover, there is limited accessibility to research reports, which limits the impact and application of scientific research. In this chapter, we propose that open-science reforms, which aim to make the research process as open and transparent as possible, can be applied to help address these issues. We describe and discuss four open-science practices – preregistration and Registered Reports, open data and materials, open peer review, and open access and preprints – and propose that they may become one of the next big things in special education research.

The debate about tackling online misinformation and disinformation is not unique to the COVID-19 pandemic. However, the health crisis has elevated the danger of misleading information circulated on social media. Labelled as ‘infodemic’, the problem of COVID-19-related misinformation and disinformation prompted governments and social media platforms around the globe to impose various speech restrictions. The public and private policy frameworks aiming to curb the spread of the infodemic were adopted in a state of emergency and without proper scrutiny. Yet, they are shaping the future of content regulation, possibly affecting freedom of speech and other democratic values for years to come. This chapter looks at the key problematic aspects of actions taken by governments and social media platforms to address COVID-19-related misinformation and disinformation and discusses the possible long-term effects of these measures.

Goal 5 of the United Nations (UN) Sustainable Development Goals (SDGs) prioritises gender equality and empowerment of all women and girls. Key to achieving this is addressing violence against women (VAW; see SDG target 5.2) and, we believe, understanding the role of technology in both enacting and combating VAW. In this chapter, we outline how technology-facilitated VAW threatens women's use of technology and discuss policies and practices of support workers and practitioners that aid safe use of digital media. We consider features of technology-facilitated VAW advocacy which differ from traditional VAW advocacy, using examples from the Global North and South. Information communication technologies (ICTs) are used by VAW advocates in a range of ways; to provide information and education about domestic violence, safe use of technology and negotiating the legal and criminal justice systems; collect evidence about abuse; provide support; and pursue social change. As the capabilities and prevalence of ICT and devices increase and access costs decrease, these channels offer new and innovative opportunities capitalising on the spacelessness, cost-effectiveness and timelessness of media. Nonetheless, technological initiatives are not perfect or failsafe. Throughout the pages that follow, we acknowledge the limitations and challenges of technology-facilitated advocacy, which could hinder application of the SDG.

In this chapter, the authors provide a historical overview of the development of comparative and international education in North America from 1920s to the beginning of the twenty-first century. The authors document the significant role some of the most influential leaders played to help lay the foundation for comparative education societies in Canada, Cuba, Haiti, Mexico, and the United States. Using historical comparative research technique, the authors examine the many interconnections of current and past leaders. The authors conclude with recommendations on how knowing the history can help strengthen comparative and international education development well into the future.