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The purpose of this study is to identify a psychological profile for public accounting firm partners who are likely to place the partnership and client shareholder at risk. Proprietary data from an executive counseling firm provided a unique opportunity to compare two groups of partners: those identified by their senior partners as placing the firm at risk (n=31) and those not so identified (n=64). The groups were compared using psychological measures, lifestyle measures, personal measures, and work history variables. Results found no significant measurable difference between the audit partners who were identified as posing a risk and those not so identified. This suggests that specific factors cannot lead a partner to engage in risky behaviors, but rather several, in combination, may be necessary. Implications for research include learning more about concepts such as resistance to temptation, motivation, and rationalization. Implications for practice are to focus on structuring business practices to provide early warning signs and minimize opportunities to engage in risky behavior. Continued and increased diligence in the client screening and client continuation and review process remain essential for best practices.

In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools. These two laws, Section 504 of the Rehabilitation Act of 1973 and the Education For All Handicapped Children Act of 1975 (known as Public Law 94–142), have required local public school agencies to provide new eductional programs for thousands of handicapped children not previously served by the public schools. Counselors, principals, and teachers were quickly informed of the law's requirements and willingly began the task of main‐streaming and assimilating these children into various curricula. Their physical needs were attended to rapidly; their societal and emotional needs, unfortunately, lagged behind. Within the past seven years, there has been an increase in books, articles, and films specifically addressed to counseling the handicapped. Unlike past literature which focused only on the vocational aspect of rehabilitation counseling, current writing emphasizes personal counseling meant to assist a disabled child to participate fully in the problems and joys of daily living.

The purpose of this paper is to address the following questions: How are members of the Tennessee's regional library system (TRLS) in the USA using open source software (OSS) applications and collaborating to further their missions and overcome some of their debilitating information‐related circumstances? What kind of partnerships can be explored in order to further use of OSS in the state?

The paper highlights findings from an exploratory website study to identify key trends, practices, and applications of use of OSS in the TRLS.

OSS applications in the TRLS are presented in terms of their current use as well as their future directions of development and opportunities. Study of collaborations in OSS use and website development by public libraries in the TRLS reveals that the OSS infoscape is more complex than previously understood.

Minimal research has been done involving the TRLS that has been in existence for over 60 years and comprises 12 multi‐county regions serving 211 small‐ and medium‐sized public libraries. Use of OSS has tremendous potentialities to overcome the harsh conditions of information poverty, lack of information resources and technology, and unique cultural, social, economic, and environmental challenges experienced in Tennessee that have prevented significant growth of information and communications technologies in the state.

Natural disasters and other crises present methodological challenges to organizational researchers. While these challenges are well canvassed in the literature, less attention has been paid to understanding how distinct crisis events may present, not only unique challenges, but also important opportunities for research. In this chapter, we draw on our collective experience of conducting post-earthquake research and compare this with the COVID-19 pandemic context in order to identify and discuss the inherent vulnerabilities associated with disaster studies and the subsequent methodological challenges and opportunities that researchers might encounter. Adopting a critical perspective, the chapter grapples with some of the more contentious issues associated with research in a disaster and crisis context including aspects of stakeholder engagement, ethics, reciprocity, inequality, and vulnerability.

This chapter presents a novel method for using PechaKucha presentations to generate and analyze participant-generated video data. As a data source, participatory video (PV) differs from ethnographic or archival video by relying on participants to tell their own stories. As a presentation technique, PechaKucha produces six-minute-and-forty-second, narrated slideshow presentations. The slideshows or recordings from live PechaKucha presentations are a dense form of PV that is easier to code and analyze than traditional sources of PV. This chapter describes the procedures to capture and analyze PechaKucha-based PV and illustrates considerations for researchers who plan to use PV to gather data.

The purpose of this paper is to examine the impact of e-government reforms on street-level bureaucrats’ professionalism and relation to citizens, thus demonstrating how the bureaucratic encounter unfolds in the digital era.

The paper is based on an ethnographic study of frontline work at a citizen service centre in a Danish municipality, and draws on empirical material generated through observations, field notes, interviews and policy documents.

The paper shows that e-government changes the mode of professionalism in citizen service from service to support. An ethnographic account of how digital reforms are implemented in practice shows how street-level bureaucrat’s classic tasks such as specialized casework are being reconfigured into educational tasks that promote the idea of “becoming digital”. In the paper, the author argues that the work of “becoming digital” in client processing entails two interconnected changes in frontline agents’ practice: de-specialization of the task and intensified informality in relation to citizens. As a result, the frontline agent works as an explorative generalist whose professional skills and personal competencies are blurred.

The study contributes to ethnographic research in public administration by combining two separate subfields, e-government and street-level bureaucracy, to discern recent transformations in public service delivery. In the digital era, tasks, control and equality are distributed in ways that call for symmetrical and relational approaches to studying street-level bureaucracy. The argument goes beyond technological or social determinism to find a fruitful intermediary position pointing at technological change as having both constraining and enabling effects.

Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the post-conventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.

Cyclone preparedness activities can significantly reduce household-related property damage and the negative knock-on effects. Research has found, however, that many people do not perform these behaviours. It is, therefore, important to understand why some people do, and others do not, perform such behaviours. This paper aims to investigate whether a commonly applied psychological theory of behaviour change can explain cyclone-specific preparedness behaviour.

This study used a cross-sectional survey design to examine the relationship between demographic factors, cyclone experience, psychological factors and preparedness behaviour. Informed by the protection motivation theory (PMT), it was hypothesised that perceived efficacy, perceived cost and self-efficacy would be the strongest predictors of preparedness behaviour. Data from 356 respondents living in a cyclone-prone region were analysed using multiple regression and mediation analysis with the PROCESS macro in SPSS.

In support of the hypothesis, it was found that perceived efficacy and perceived cost were the strongest psychological predictors of preparedness behaviour. Contradicting the hypothesis, however, self-efficacy was not a significant predictor of preparedness behaviour. Subsequent analysis indicated that people who have experienced cyclone damage perceive that preparedness measures are more effective for reducing damage, which, in turn, increases preparedness behaviour.

This paper provides empirical support for the application of the protective motivation theory for explaining cyclone-specific preparedness behaviour. More specifically, the results indicate that people are more likely prepare for cyclones if they perceive that preparedness activities are effective for reducing damage and are relatively inexpensive and easy to perform. The findings suggest that to promote cyclone preparedness, risk communicators need to emphasise the efficacy of preparedness and downplay the costs.