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Highlights some of the things that can be done to ensure that organizations embed diversity and inclusion.

Considers the need for effective engagement, the importance of performance indicators for diversity and inclusion and the key role of sharing stories. Discusses, too, how critical race theory could help to bring about improvements.

Advances the view that a transformational process that supports employees with the knowledge and sustainable skills needed to improve business performance via ethical means will form a significant part of future-proofing organizations.

Argues that, to achieve this organizations have to drive home the message that diversity and inclusion are everyone’s business.

Advances the view that a unified approach to diversity and inclusion, which is embedded in the business ethics of the organization, can have a sustainable positive impact on the health and well-being of individuals, business and society.

Considers diversity and inclusion from diverse perspectives and draws conclusions that can help organizations to perform better in these areas.

While academia continuously probes and advocates for a definition of a comprehensive, inclusive ideal, diversity, multiculturalism, and equity are bridging ties elements that must be considered. Currently, liberal arts colleges have the unique opportunity to shape equitable environments for all their members and become role models for other higher educational institutions. If there is an institutional commitment, and people are willing to work for a common goal, small colleges can undoubtedly offer the appropriate academic conditions where all faculty, staff, and students can achieve their highest personal and professional potentials.

This chapter discusses the role of chief diversity officer (CDO) on liberal arts campuses and how the CDO should take the lead as equity advocator and conveyor and help set the desired dialogue conditions. Among the topics examined is the institutional inclusion process which includes innovative and supportive new ideas and programs for equity among all members of the academic community. Also the hiring of underrepresented faculty members is crucial and can support the growth of enrollment and retention of diverse groups of students. Diversity and inclusion create common goals, and liberal arts colleges should rapidly move to allow the best hiring practices during the recruitment of new faculty members. Equitable learning conditions for all are as crucial as the creation of faculty evaluation systems that promote equitable opportunities. Liberal arts colleges have a historic opportunity to lead the way and become exemplary role models in practicing diversity and inclusion on campus.

Person‐centred planning is central to Valuing People. This has resulted in lots of planning activity, but implementing plans in services is deeply challenging. Developing person‐centred teams is a key to implementing plans. This article presents a model for developing person‐centred teams based on research. Examples of how teams worked to implement plans are shown to illustrate this process and clarify why it requires a change in thinking as well as a change in practice.

This paper describes how one specialist learning disability health service has attempted to increase its focus on meeting the complex needs of people with profound learning disability (PLD) both with and without additional physical, sensory and medical impairment. Through individual assessment and intervention, carer consultation, training and supervision, research, and audit and advice to management, a multi‐disciplinary group has influenced the development of more proactive community teams for people with learning disability. This is in the context of both the publication of Signposts for Success (NHSE, 1998) and of a changing organisational culture which has embraced essential lifestyle planning, person‐centred teams, supported living and direct payments. The challenge remains of ring‐fencing sufficient resources (of time, skill and equipment), given the high‐profile and competing demands of people with milder learning disabilities but with complex mental health needs and/or challenging behaviour.

The purpose of this paper is to study performance and market timing ability of equity real estate investment trusts (REITs).

The authors use classical regression‐based framework and their multi‐index, multifactor, and conditional extensions to jointly detect asset selectivity and market timing ability of equity REITs and their subcategories. These results are then validated by a nonparametric test.

It is found that equity REITs in aggregate have some housing market timing ability. Various equity REIT subcategories perform differently: office REITs can discover underpriced properties, while retail, industrial, and office REITs have poor timing ability. Nonparametric tests confirm that equity REITs do not have ability to predict real estate market movements.

Research in REIT performance evaluation is still limited to the asset selectivity aspect. This paper intends to fill this gap by providing empirical evidence of market timing ability of equity REITs using an array of parametric and nonparametric methods.

The paper aims to address the issue of how customer value is created in the context of novel food products and how customer value influences product evaluation.

The study proposes a model formed by a series of causal relations among value (i.e. functional, social, hedonic, altruistic values) and cost perceptions (i.e. price, effort, evaluation costs, performance and product safety), their trade-offs (i.e. overall customer value) and product evaluation outcomes (i.e. satisfaction, trust).

Despite doubts about certain search (information), credence (safety) and experience (taste) attributes, perceptions about product quality, likeability and ethical image predominantly formulate customer value, indicating novel products’ potential to be evaluated positively by consumers.

The proposed model advances knowledge in the context of product innovation. Contrary to past research that focuses on consumer attitudes towards a manufacturing technology and individual technology-specific risks and benefits, the customer value approach refers to novel product-related consumer attitudes conceptualized as overall customer value; the latter results from product-related value-cost trade-offs, leading towards specific consumer–product evaluations.

The customer value approach refers to the value from the adoption of a new product that underlies a relevant set of product attributes (e.g. quality, image, sustainability, price, convenience, taste, safety, etc.) Focusing on product attributes that generate gain – loss perceptions impactful on consumer – product evaluations is highly relevant for product managers concerned with new product development.

The originality of this work lies in the successful contextualization and testing of an inclusive model that comprises both emotional and rational components, operational at the product level, to generate substantial insights on the widely unexplored interplay between consumer – perceived customer value and the generation of consumer – product evaluation outcomes.

The purpose of this paper is to explore student experiences of learning from mental health service users and carers.

In total, 30 clinical psychology trainees and ex-trainees took part in an online survey (n=21) or focus group (n=9). Responses were analysed using interpretative thematic analysis.

A number of themes were identified. There were two pre-conditions of learning: valuing the teaching and emotional arousal. Participants’ learning experiences were characterised by cognitive and meta-cognitive processes: active learning, reflection, increased attention and vivid memories. Furthermore, participants might have a meta-cognitive experience of having learned something, but being unsure what that something was. Participants reported learning about the lives of service users, about themselves and about the wider societal context for people with mental health difficulties.

In order to facilitate learning students should value the input of service users. This allows them to contain and use the emotional arousal the teaching produces. Furthermore, leaving students with a feeling that something has been learned but not being exactly sure what that has been may facilitate students seeking out further opportunities for service user involvement.

Few studies have explored the process of learning from mental health service users and carers. In the current study, the emotion aroused in participants was primary. Furthermore, a new meta-cognitive experience, namely, the experience of having learned something, but not being sure what has been learned, has been identified.

This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to Cressey's theory pressure, opportunity and rationalization are always present in fraud situations.

We develop variables which serve as proxy measures for pressure, opportunity, and rationalization and test these variables using publicly available information relating to a set of fraud firms and a matched sample of no-fraud firms. We identify five pressure proxies and two opportunity proxies that are significantly related to financial statement fraud. We find that rapid asset growth, increased cash needs, and external financing are positively related to the likelihood of fraud. Internal versus external ownership of shares and control of the board of directors are also linked to increased incidence of financial statement fraud. Expansion in the number of independent members on the audit committee, however, is negatively related to the occurrence of fraud. Further testing indicates that the significant variables are also effective at predicting which of the sample firms were in the fraud versus no-fraud groups.

This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal.

Using a matching approach and multivariate logit analysis we determine that management of firms involved in MBOs more frequently chose income increasing accounting policies than did a matched sample of non‐MBO firms. The results provide support for the managerial economic incentives hypothesis as a motivation for accounting policy choices. The results of the study are consistent with a number of earlier studies such as Groff and Wright (1989), Hagerman and Zmijewski (1979) and Zmijewski and Hagerman (1981) that also find support for the managerial economic incentives hypothesis for accounting choices. DeAngelo (1986), Perry and Williams (1994) and Wu (1997) find evidence supporting the hypothesis that, in order to reduce the cost of acquiring shares from current stockholders, managers seeking to take firms private make income decreasing discretionary accruals in the period immediately prior to the MBO. In testing this theory DeAngelo (1986), Perry and Williams (1994) and Wu (1997) focus on the overall effect of a pool of business decisions and accruals made in the year immediately prior to the MBO. We theorize that managements’ self‐serving behavior begins far in advance of the actual MBO. The final terms of the MBO are the culmination of numerous actions and choices by management over a period longer than one year. In testing our hypotheses we focus on three specific accounting policy choices made over a period of three years leading up to an MBO and find significant evidence of self‐serving behavior through the use of income increasing accounting policy choices.