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An obvious way to improve acquisition performance is to avoid completing value-destroying acquisitions. However, once announced, manager motivations often focus on completing acquisitions. The authors develop how external governance actors can interpret acquisition characteristics and make counter-signals that acquiring firm managers could use to improve acquisition outcomes. The authors specifically develop how managers may react to counter-signals by shareholders, media, analysts, and short sellers. While there is limited research considering these external governance actors, evidence suggests that managers’ reactions to these actors may vary. A more integrated assessment of external governance actors’ influence on acquisition completion offers an opportunity to better understand acquisition processes and performance.

What leadership lessons in sustainability can be learned from historical clan survival stories that include elders' responses to survival events? We provide in this chapter analysis of stories of survival in which elders as leaders and advisers convey meanings and morals which serve as educative tools for their clans. The findings relate to current leadership style theories and align with principles of social, economic and environmental sustainability. By observations through an original framework and tabulation, the chapter concisely presents distilled wisdom for the management of current and future crisis events which may threaten supply chains and, consequently, short- and long-term sustainability. The findings are useful to several audiences, such as, organizational leaders, volunteers and community managers who are involved in crisis management and addressing its impact on employees and the broader community. The research also opens the pathway for academics to explore some new areas in survival management. Ultimately, we acknowledge the endeavours and achievements of our elders whose descendants we hope will appreciate the reflection of their contributions. It is the spirit of collaboration, sharing diverse experiences, as we all must do in a crisis, which we hope to learn from and share in the solutions moving forward to future events.

Massive shifts in the recruitment landscape, the continually changing nature of work and workers, and extraordinary technological progress have combined to enable unparalleled advances in how current and prospective employees receive and process information about organizations. Once the domain of internal organizational public relations and human resources (HR) teams, most employment branding has moved beyond organizations’ control. This chapter provides a conceptual framework pertaining to third party employment branding, defined as communications, claims, or status-based classifications generated by parties outside of direct company control that shape, enhance, and differentiate organizations’ images as favorable or unfavorable employers. Specifically, the authors first theorize about the underlying mechanisms by which third party employment branding might signal prospective and current employees. Second, the authors develop a framework whereby we comprehensively review third party employment branding sources, thus identifying the different ways that third party employment branding might manifest. Third, using prototypical examples, the authors link the various signaling mechanisms to the various third party employment branding sources identified. Finally, the authors propose an ambitious future research agenda that considers not only the positive aspects of third party employment branding but also potential “dark sides.” Thus, the authors view this chapter as contributing to the broader employment branding literature, which should enhance scholarly endeavors to study it and practitioner efforts to leverage it.

As teacher education moves online, there is an increasing need for teacher educators who subscribe to relational stances that attend to and enact liberating pedagogies with preservice teachers preparing to teach and inservice teachers who come to online courses for professional development.

This chapter explores common frameworks for interactive relational models of teaching from John Dewey, Lev Vygotsky, and Paulo Friere and then proposes, using examples from the author’s practice, how these models translate into online contexts.

Diversity in education calls for increased awareness of individuals using a relational stance. This stance should apply both to schoolchildren as well as the teacher candidates and teachers in development that are coming to teacher education to build and improve their practice.

More research on relationality in online learning is necessary. This research should take shape through using theories that are complex enough to provide insights that marry the pedagogical with the relational aspects of teaching as part of a comprehensive teacher education experience.

This chapter makes a valuable contribution to research in teaching online through its thorough inquiry into theories of learning and teaching and they apply – or do not – online.

Compare and contrast how the accounting, organizational behavior and other literatures analyze sunk costs. Sunk costs form a key part of the decision-making component of the management accounting literature, which generally include previously incurred and unrecoverable costs. Management accountants believe, since current or future actions cannot change sunk costs, decision makers should ignore them. Thus, ongoing fixed costs or previously incurred sunk costs, while relevant for matters of accountability such as costing, income determination, and performance evaluation are irrelevant for most short- and long-term decisions. However, the organizational behavior literature indicates that sunk costs affect decision makers’ actions – especially their emotional attachments to the related project and the asymmetry of attitudes regarding the recognizing of losses and gains. Called the “sunk cost effect” or “sunk cost fallacy,” this conflict in sunk costs’ underlying nature reflects one element of incoherence in contemporary accounting discourse. We discuss this sunk cost conflict from an accounting and a philosophical perspective to denote some ambiguities that decision usefulness and accountability introduces into accounting discourse.

Review, summarize and analyze the above literatures

Managerial accountants can apply many lessons from the various literature sources.

We also show how differing opinions on how to treat sunk costs impact a firm’s decision-making process both economically and socially.