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This study examines how Certified Public Accountants (CPAs), as tax practitioners, interpret and apply the ethical tax standards established by the American Institute of Certified Public Accountants and the Internal Revenue Service (IRS), using a hypothetical situation. Although the authors attempt to determine if CPAs are more likely to apply the substantial authority standard given certain factors affecting both the CPAs and their tax clients, one-dimensional standard threshold applications leave us to interpret only whether these factors affect the CPAs’ decision to sign a tax return upholding an ambiguous position. The authors find that an aggressive CPA (self-reported) is more inclined to sign the return than an unaggressive CPA. The authors also find that favorable prior dealings with the IRS, and awareness that the IRS is not pursuing a contrary position to a certain tax position, both contribute significantly to the CPA’s willingness to sign the return. While an aggressive tax client also fosters willingness to sign, it appears that tax clients with a refund pending (as opposed to a payment pending) are more apt to trigger a signed return. Study results indicate that ambiguities in the tax code, in concert with mitigating CPA/client factors, may lead to significant discrepancies in interpretation and application.

This chapter is an inquiry into the paradoxes in discourses of ethnicity and race as well as of diversity and inclusion, centering on current movements in higher education. It aims to problematize the essentialized racial structure in American social discourses while re-evaluating academic institutions’ approaches to diversity. With a focus on Asian American students, it employs student narrations and statistical evidence to underline the neglected aspects of the heterogeneity, hybridity, and marginalization of “Asians.” The complex diversity among “Asians” and their ambiguous positionality provide insights into the challenges and paradoxes of our conceptions and practices of ethnicity, race, and diversity in general. On the one hand, I argue about the risk of prevalent practices that, to varying degrees, reconsolidate the black-white dichotomy; as they constantly strengthen disparities between the two races under the premises of the homogeneity within each category, they exclude the experiences of non-black minorities in social spheres. On the other hand, I challenge the disjuncture of diversity in theory versus in practice. While calling for a multiracial coalition to practice diversity and inclusion, I underscore the salience of unbiased perspectives in pedagogical approaches, in which, interethnicity and multiraciality are promoted, as hybrid identities beyond race are recognized. This de-Eurocentric approach ultimately aims to undermine racial essentialization and white supremacy.

In this chapter, I discuss the development of the cannibal picking up from Jennifer Brown’s (2013) study, Cannibalism in Literature and Film. Brown (2013, p. 7) argued that the cannibal is a sign of ultimate difference who ‘reappears in various guises at times when popular culture needs to express real fears and anxieties’. I argue that the most recent version of the cannibal is gendered female and that this coincides with a postfeminist media culture. I explore how the cannibal is positioned as an ambiguous figure which questions both humanity and monstrosity. I argue that this is complicated by gendering it female as women have traditionally straddled the line between human and less-than human in popular culture. I discuss three films: 301/302 (Park, 1995), The Woman (Torino, Van Den Houten, & McKee, 2011) and Raw (De Forêts & Ducournau, 2016) and explore how they use incest, objectification and dehumanization as well as cannibalism to explore the ambiguities of postfeminist subjecthood. I will argue that by performing acts of cannibalism the female cannibals in these films reclaim their subjectivity both by objectifying others and by identifying with their victims. The cannibalism also presents the opportunity for female-oriented families through shared consumption which ironically embraces patriarchal ideals of feminine feeding roles and challenges the patriarchal basis of the family.

The purpose of this paper is to understand the dynamic and power-laden nature of university–society collaboration from the individual academic's point of view.

This paper applies an autoethnographic approach in following a specific collaboration process through detailed fieldnotes and continuous reflections.

This research presents university–society collaboration as an emergent, volatile and fairly unpredictable process, involving a multitude of actors on both sides. The interactions among actors shape the emerging process and power relationships. The academic's situation could be understood in terms of multiple and shifting subject positions that could be embraced, accepted, resisted or surrendered to by the academic.

These findings may help academics with own experiences of collaboration to shed light on their observations. Novice academics, interested in collaborating with society, should be aware of the possibility of tensions and exercise of power in interactions with societal actors. When setting up collaboration agreements, academic and societal actors are advised to openly discuss potential problems and how to handle those.

This unique, in-depth testimony of a single collaboration process from the individual academic's point of view uncovers previously unobserved dynamic and political attributes of the process.

Despite the fact that Hispanics are the largest and fastest growing segment of the population and that 44 percent of Hispanics of 18 years of age and older speak English less than very well, research examining the impact of Spanish‐accented English on employment‐related decisions has been scarce. Therefore, the present study aimed to examine the effects of the accent (standard American English and Mexican Spanish) of a hypothetical job applicant on employment‐related judgments and hiring decisions.

Participants made employment‐related decisions (i.e. job suitability ratings, likelihood of a promotion, and hiring decision) and judgments of personal attributes (i.e. perceived competence and warmth) of a hypothetical applicant for an entry‐level software engineering job. The accent of the applicant was manipulated using the matched‐guise technique.

Results showed that compared to an applicant with a standard American‐English accent, one with a Mexican‐Spanish accent was at a disadvantage when applying for the software engineering job. The Mexican‐Spanish‐accented applicant was rated as less suitable for the job and viewed as less likely to be promoted to a managerial position. In addition, fewer participants decided to hire the Mexican‐Spanish‐accented applicant than the standard American English‐accented applicant.

Given the negative evaluations of the Mexican‐Spanish‐accented applicant, recruiters and interviewers should be selected who do not view foreign accents negatively. Furthermore, organizations should make a conscious effort to regard foreign accents as assets to their businesses.

This research contributes to our understanding of how foreign accents influence decisions that have important economic consequences for individuals.

The purpose of this paper is to examine how four styles of “morally ambiguous” leadership could have a philosophical basis, while relatively contributing to efficiently prevent bribery and extortion in the organizational life.

The paper identifies four styles of morally ambiguous leadership in taking philosophically based representations of “sociopolitical saviors” into account: “occasionally cruel saviors” (Niccolò Machiavelli); “occasionally compassionate saviors” (Adam Smith),; “socially conformist and compassionate” saviors (David Hume); and “revolutionary and implicitly compassionate” saviors (Hannah Arendt). Morally ambiguous leaders choose paradoxical ways to assume their moral responsibility. They use paradoxical strategies to prevent bribery and extortion in the organizational life.

The philosophical basis of those styles of morally ambiguous leadership unveils two basic antagonisms: the antagonism between cruelty and compassion; and the antagonism between social conformism and revolutionary spirit. The axis of power (Machiavelli) does not allow any connection between both antagonisms. The axis of self-interest (Smith) shows an intermediary positioning in both antagonisms (relatively compassionate, implicitly revolutionary). The axis of social conformism/compassion (Hume) and the axis of revolutionary spirit/compassion (Arendt) make leaders deepen their paradoxical positionings about moral issues.

The four styles of morally ambiguous leadership have not been empirically assessed. Moreover, the analysis of Eastern and Western philosophies could allow decision-makers to identity other philosophically based and morally ambiguous positionings about moral issues. Other philosophies could also unveil further kinds of antagonisms that could be applied to prevention strategies against bribery and extortion schemes.

The paper presents a philosophically based analysis of morally ambiguous leadership and its potential impact on prevention strategies against bribery and extortion schemes.

The goal of the research was to check whether the sender communicating in an ambiguous manner can gain the benefits in three aspects: perception of his or her image, evoking agreement with issue stand and intention to support him or her in the election. Impact of ambiguous messages was compared with the impact of messages consistent or inconsistent with participants' opinions.

Two experiments were conducted. Participants were randomly divided into three groups and each of them was presented with (1) a message supporting or (2) opposing given proposition or (3) an ambiguous message not revealing the ultimate opinion of the sender. Participants' initial views on the issues were measured. In experiment 1 an expert message concerned the building of the nuclear power plant was presented. In experiment 2 it was a politician's message about introducing the guaranteed number of parliamentary seats for women.

The results suggest that a strategy of argumentative ambiguity applied by senders may be beneficial if the point is to avoid recipients' objections. However, the consequences of ambiguity for the evaluation of sender's credibility and voters' intentions can be seen to be negative.

This research was looking for the reconcile of the contradictory results of previous research, which may have their source in the various operationalization of ambiguity. It was focused at an argumentative ambiguity (i.e. presenting different points of view without declaring support for any of the options).

Managing the corporate reputation of hybrid firms (organizations that act commercially to pursue social agendas) involves particular challenges because of competing stakeholder interests. With reference to the Trappist beer market, the paper seeks to identify the value of message ambiguity in reducing stakeholder tension, while simultaneously achieving a clear market positioning.

In total, 25 in‐depth interviews were conducted with brand marketers, owners, channel buyers, industry representatives and consumers.

The findings demonstrate how ambiguous communications minimize tension between stakeholders. One form of ambiguous message strategy is identified – i.e. the deliberate use of “authenticity” as a positioning device. This positioning allows stakeholders to ascribe conflicting meanings to the Trappist brand, resulting in increased reputation and decreased stakeholder tension.

The use of authenticity and message ambiguity represents one means of balancing stakeholder interests, while achieving a clear market position. The paper believes the findings are particularly relevant for social marketers and managers of highly symbolic brands.

Marketers can reduce stakeholder conflict through the use of brand images that emphasize normative as opposed to performance‐based commitments. Such commitments need to be broad enough to allow different stakeholders to ascribe their own meaning to the brand without diminishing the strength of the firm's market position.

This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the study demonstrates that an outcome-favorable bias can be offset by the use of principles-based ethical standards. Specifically, we examine the effect of AICPA Code of Conduct Section 54 for integrity and Rule 102-6 for advocacy. Students volunteered to participate in this study examining the manner in which accounting novices initially process principles-based standards. Prior studies using student subjects in an audit setting have found that principles-based standards were effective only when students had high levels of moral reasoning (Herron & Gilbertson, 2004), and rules-based technical standards had no impact on student subjects when making financial adjustments (Pflugrath, Martinov-Bennie, & Chen, 2007). If professional standards increasingly rely on principles-based standards, then understanding the impact of such standards on future entrants into the profession would provide guidance in the creation and implementation of future standards, as well as assist educators in the development of accounting curricula. We extend the pattern of past research to a tax setting and show that tax-saving recommendations are a function of the presence of a professional standard and the level of contextual detail.

This paper aims to examine how remote (i.e. global, regional or divisional) management accountants communicate in interpersonal contacts with operational managers when trying to exert influence on them.

An ethnographic field study focusing on budgetary control meetings between regional management accountants and operational managers is used as the basis for a micro-level analysis of situated face-to-face interactions and communicative influence tactics.

Remote management accountants mainly use soft rather than hard influence tactics. They, furthermore, employ what is referred to as “panoramic knowledge” gained explicitly from their structurally as well as physically removed “meta-positioning” to suggest certain measures to operational managers that have proved successful in other units and – by doing so – try to exert influence on these managers. Moreover, they use information that they gain in their position in between senior and operational managers by acting as “double agents” – that is, informing operational managers about senior managers’ focus as well as making transparent to operational managers that they will inform senior management about specific operational matters. By doing so, they try to prompt operational managers to address these issues. Additionally, strengthening their verbally articulated suggestions, as “minute takers” they are able to document their suggestions by moving from spoken to a more binding written text. Through these purposeful and rather unobtrusive tactics, remote management accountants try to take influence on operational managers without generating their resistance.

The paper shows how remote management accountants (as staff members) can skillfully turn their apparently powerless position within the organization into a source of strength to exert influence on operational managers.