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To understand the phenomena of people revealing regrettable information on the Internet, we examine who people think they’re addressing, and what they say, in the process of interacting with those not physically or temporally co-present.

We conduct qualitative analyses of interviews with student bloggers and observations of five years’ worth of their blog posts, drawing on linguists’ concepts of indexical ground and deictics. Based on analyses of how bloggers reference their shared indexical ground and how they use deictics, we expose bloggers’ evolving awareness of their audiences, and the relationship between this awareness and their disclosures.

Over time, writers and their regular audience, or “chorus,” reciprocally reveal personal information. However, since not all audience members reveal themselves in this venue, writers’ disclosures are available to those observers they are not aware of. Thus, their overdisclosure is tied to what we call the “n-adic” organization of online interaction. Specifically, and as can be seen in their linguistic cues, n-adic utterances are directed toward a non-unified audience whose invisibility makes the discloser unable to find out the exact number of participants or the time they enter or exit the interaction.

Attention to linguistic cues, such as deictics, is a compelling way to identify the shifting reference groups of ethnographic subjects interacting with physically or temporally distant others.

We describe the social organization of interaction with undetectable others. n-adic interactions likely also happen in other on- and offline venues in which participants are obscured but can contribute anonymously.

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.

Despite the utility of social identity and social climate theories in explaining individual and group behaviour within organizations, little research has been conducted on how these approaches interconnect to explain the way high-performance work systems (HPWSs) may increase job performance. This study extends one’s understanding of the human resource management (HRM)–performance relationship by examining the interconnections between these disparate social approaches within the Chinese banking context.

Drawing on a sample of 561 employees working across 62 bank branches in China, the authors test four hypotheses: (1) HPWS is positively related to social climate; (2) social climate mediates the relationship between HPWS and social identification; (3) psychological empowerment mediates the relationship between social identification and job performance; and (4) social climate, social identification and psychological empowerment sequentially mediate the relationship between HPWS and job performance. Data were collected over two waves and job (in-role) performance was rated by managers.

The authors confirm the four hypotheses. Social climate, social identification and psychological empowerment sequentially mediate the relationship between HPWS and job performance.

This study contains some limitations. First, the authors’ research sites were focussed on one main region in state-owned banks in China. Second, this study examined only one industry with a relatively homogeneous workforce (i.e. relatively young and highly educated employees).

HPWS may translate into individual performance through a supportive social climate in which staff identify themselves with their work team. This suggests that organizations should pay close attention to understanding how their HPWS system can foster a strong social climate to enhance employee identification at the work group level. Second, as the nature of work is becoming increasingly more complex and interdependent, enabling not just individuals but also work groups to function effectively, it is critical for departments and work groups to promote a collective understanding of HRM messages with shared values and goals.

This research contributes towards a more comprehensive understanding of the HRM–performance chain as a complex social process underpinned by social identity theory. The authors demonstrate that social identification and social climate both play an important role in explaining how HPWS positively affects psychological empowerment and subsequent job performance.

THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.

The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator of tax avoidance and highlight the complex relationship between such linguistic shifts and the tax avoidance decisions within firms.

The paper uses a textual analysis approach to identify linguistic cues in MD&A sections of 10-K filings related to tax avoidance, going beyond traditional quantitative measures. The study uses differences in negative word occurrences in MD&A to measure management’s tone change and examines various measures of tax avoidance. The sample covers the period from 1993 to 2017 and comprises all firms with 10-K filings available on EDGAR, totaling over 30,000 firm-year observations.

The findings indicate a complementary relationship between tax avoidance and other drivers of firm performance. When firms have more negative management’s tone, they are less willing to engage in tax avoidance and vice versa. The study’s approach with management’s tone change provides a different and statistically significant improvement in model fit for detecting tax avoidance.

This paper provides actionable insights for detecting tax avoidance through the analysis of management’s tone in corporate disclosures, offering a new tool for researchers, investors and tax authorities. It highlights the importance of linguistic cues as indicators of tax avoidance behavior, complementing traditional financial metrics.

The paper contributes to the literature by using management’s tone change as a time-varying factor to explain tax avoidance behavior. It uncovers a larger set of linguistic cues in MD&A that can be used to detect tax avoidance. This research provides a complementary approach to traditional quantitative tax avoidance measures and offers insights into the overall relationship between tax avoidance and firm performance, going beyond one-dimensional measures typically used in prior literature.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

LOUGHBOROUGH was the first of the post‐war schools to be established in 1946. This resulted from negotiations of representatives of the Library Association Council with technical and other colleges which followed their failure to secure facilities within the universities on the terms of the L.A. remaining the sole certificating body. The late Dr. Herbert Schofield accepted their terms and added a library school to already varied fields of training within his college.

Devotes the entire journal issue to managing human behaviour in US industries, with examples drawn from the airline industry, trading industry, publishing industry, metal products industry, motor vehicle and parts industry, information technology industry, food industry, the airline industry in a turbulent environment, the automotive sales industry, and specialist retailing industry. Outlines the main features of each industry and the environment in which it is operating. Provides examples, insights and quotes from Chief Executive Officers, managers and employees on their organization’s recipe for success. Mentions the effect technology has had in some industries. Talks about skilled and semi‐skilled workers, worker empowerment and the formation of teams. Addresses also the issue of change and the training that is required to deal with it in different industry sectors. Discusses remuneration packages and incentives offered to motivate employees. Notes the importance of customers in the face of increased competition. Extracts from each industry sector the various human resource practices that companies employ to manage their employees effectively ‐ revealing that there is a wide diversity in approach and what is right for one industry sector would not work in another. Offers some advice for managers, but, overall, fails to summarize what constitutes effective means of managing human behaviour.

Teams in extreme and disruptive contexts face unique challenges that can undermine coordination and decision-making. In this study, we evaluated how affective differences between team members and team process norms affected the team's decision-making effectiveness.

Teams were placed in a survival simulation where they evaluated how best to maximize the team's survival prospects given scarce resources. We incorporated multisource and multirater (i.e., team, observer, and archival) data to ascertain the impacts of affect asymmetry and team process norms on decision-making effectiveness.

Results suggest that teams with low positive affect asymmetry and low process norms generate the most effective decisions. The least effective team decision performance occurred in teams characterized by high variance in team positive affectivity (high positive affect asymmetry) and low process norms. We found no similar effect for teams with high process norms and no effect for negative affect asymmetry, however, irrespective of team process norms.

These findings support the affect infusion model and extend cognitive resource theory, by highlighting how affect infusion processes and situational constraints influence team decision-making in extreme and disruptive contexts.