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The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Purpose – This chapter analyzes the ways that gender expectations shape the process of ethnic Jewish identity construction.

Methodology – I spent approximately 18 months conducting participant-observation with Shalom, an independent social group comprised of young adult (primarily secular) Jews, whose mission was to facilitate a “cohesive Jewish community.” I then conducted 25 in-depth interviews with group members.

Findings – My data suggest that Shalom's negotiation of Jewish identity was actually a negotiation of Jewish male identity and Jewish female identity, with the assumption of heterosexuality in both constructs. Often using language reflecting gender-coded anti-Semitic stereotypes, members of Shalom constructed Jewish identity in ways intimately intertwined with their perceptions of “typical” Jewish men and “typical” Jewish women.

Research limitations/implications – Further empirical studies of the gendered construction of ethnic identity in the United States (particularly among more recent “white” immigrant groups like Greeks, Eastern Europeans, and Middle Easterners) could help illuminate the ways gender concerns influence efforts to move to the cultural center by those situated at the cultural margins.

Originality/value of chapter – Published accounts of the intersectionality of identities have been either largely theoretical in nature or comprised of personal identity narratives. However, there has been little systematic, empirical study of the interactional processes that shape the identities produced through the simultaneous doing of both gender and race/ethnicity.

Magnetic hysteresis holds significant technical and physical importance in the design of electromagnetic components. Despite extensive research in this area, modeling magnetic hysteresis remains a challenging task that is yet to be fully resolved. The purpose of this paper is to study vector hysteresis play models for anisotropic ferromagnetic materials in a physical, thermodynamical approach.

In this work, hysteresis play models are implemented to interpret magnetic properties, drawing upon classical rate-independent plasticity principles derived from continuum mechanics theory. By conducting qualitative and quantitative verification and validation, various aspects of ferromagnetic vector hysteresis were thoroughly examined. By directly incorporating the hysteresis play models into the primal formulations using fixed point method, the proposed model is validated with measurements in a finite element (FE) environments.

The proposed vector hysteresis play model is verified with fundamental properties of hysteresis effects. Numerical analysis is performed in an FE environment. Measured data from a rotational single sheet tester (RSST) are validated to the simulated results.

The results of this work demonstrates that the essential properties of the hysteresis effects by electrical steel sheets can be represented by the proposed vector hysteresis play models. By incorporation of hysteresis play models into the weak formulations of the magnetostatic problem in the h-based magnetic scalar potential form, magnetic properties of electrical steel sheets can be locally analyzed and represented.

The disparities of COVID-19 vaccination rates between the rural and urban areas have become apparent during this pandemic. There is a need to understand the root causes of vaccine hesitancy demonstrated by the rural population to increase coverage and to contain the disease spread throughout the United States. This study aimed to explore other factors influencing vaccine hesitancy among rural dwellers besides the geography-related barriers such as poor health care access and individuals having no or suboptimal insurance coverage.

By reviewing existing data and literature about vaccination, health literacy, and behaviors, and prevailing ideologies, we discuss the potential causes of vaccine hesitancy in rural areas that could create barriers for successful public health efforts related to vaccine coverage and provide suggestions to ameliorate the situation.

Geography-related barriers, health literacy, and preconceived notions are key determinants of adopting healthy behaviors and complying with public health authorities' recommendations among rural individuals during a public-health crisis. We argue that ideology, which is much deeper than preconception or misconception on vaccination, should be incorporated as a key factor to redefine the term “vulnerable populations” in public health research.

The limitation of our study is that we have not found an effective way to encourage the populations who hold conservative religious and political ideologies to join the efforts for public health. Even though geography-related barriers may strongly impact the rural dwellers in achieving optimal health, the various forms of ideologies they have toward certain health behaviors cannot be discounted to understand and address vaccine-related disparities in rural areas. There is a need to redefine the term “vulnerable population” particularly as it relates to rural areas in the United States. During large-scale public health disasters, scholars and public health authorities should consider the ideologies of individuals, in addition to other factors such as race/ethnicity, area of residence (rural vs. urban), and socioeconomic factors influencing the existing vulnerabilities and health disparities.