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We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

We describe the development and various implementations of a reading comprehension instruction program called Concept-Oriented Reading Instruction (CORI). CORI was designed to enhance students’ reading motivation and reading comprehension, and has been implemented at both elementary and middle school, with a particular focus on science information text reading.

We overview Guthrie and Wigfield’s (2000) reading engagement model, which provides CORI’s theoretical framework. Then we present the major implementation of CORI at elementary school and middle school.

CORI teachers in elementary school focused on five teaching practices to foster motivation: (1) providing thematic content goals; (2) optimizing choice; (3) hands-on activities connected to reading; (4) providing interesting texts; and (5) fostering collaboration. Teachers also taught six reading strategies recommended by the National Reading Panel. Results of several studies showed that CORI students had higher reading motivation and better reading comprehension than students receiving only strategy instruction or traditional reading instruction. We next describe three implementations of CORI at middle school. The motivational instructional practices at this level included (1) thematic contact goals; (2) emphasizing the importance of reading; (3) showing how reading is relevant to student lives; (4) fostering collaboration; (5) optimizing choice; and (6) enabling success. Results of several studies again documented CORI’s success at boosting students’ motivation and comprehension.

The studies carried out show the success of CORI and the paper closes with suggestions about the next steps for the program.

February 22, 1973 Industrial relations — Unfair industrial practice — Jurisdiction of High Court — Non‐union lighterman sent home on full pay to avoid threatened strike — National Dock Labour Board's refusal to consent to his dismissal — Alleged conspiracy and unlawful intimidation by union and its officials — Purpose of threatened strike to induce unfair industrial practice by employers against lighterman — Whether “industrial dispute” — Whether “unfair industrial practice” — Whether jurisdiction of High Court retained — Industrial Relations Act, 1971 (c.72), ss. 5(2), 33(3), 132, 167(1).

April 17, 1973 Industrial Relations — “Industrial dispute” — New definition not covering dispute between workmen and workmen — Lighterman deliberately allowing trade union membership to lapse — Union endorsing fellow workers' refusal to work with lapsed member — Employers warned of withdrawal of all labour if non‐unionist kept in employment — Employers acquiescing in union policy by sending non‐unionist off work on full pay — Whether warnings to employers “in contemplation or furtherance of an industrial dispute” where no dispute between employers and workers — Whether employers entitled to bring proceedings in tort in High Court if no industrial dispute giving immunity to alleged unlawful threats by union — Whether interlocutory injunction before trial of action appropriate on balance of convenience — Industrial Relations Act, 1971 (c.72), ss. 5(2), 33(3), 132(1), 167(1).

The American Institute of Certified Public Accountants (AICPA) is charged with maintaining the relevance of the Uniform CPA exam to ensure that those who pass the exam and become certified have the skills and abilities to keep pace with the ever-changing accounting profession. For students pursuing the CPA designation, passing the Uniform CPA exam, and meeting the 150-hour requirement are key factors. With the launch of the latest version of the Uniform CPA exam in 2017, the question about whether educators should adapt their existing courses to meet the new CPA exam structure and focus is up for debate. This chapter contains a review of the proposed changes to the Uniform CPA exam by the AICPA and various statistics regarding historical pass rates. Further, the chapter includes the results of a survey about whether accounting faculty plan to adjust their courses to reflect the changes to the exam and whether they feel pressure from various stakeholders to improve CPA exam pass rates for their respective institutions.

Ongoing environmental threats have intensified the need for firms to take big leaps forward to operate in a manner that is both ecologically sustainable and socially responsible. This paper aims to assess the degree to which firms are adopting citizen science as a tool to achieve sustainability and social responsibility targets.

This study applies a qualitative content analysis approach to assess the current presence of citizen science in sustainability and social responsibility reports issued by Globescan sustainability leaders and by firms ranked by the Fortune 500 and Fortune Global 500.

While the term itself is mostly absent from reports, firms are reporting on a range of activities that could be classified as a form of “citizen science.”

Citizen science can help firms achieve their corporate sustainability and corporate social responsibility goals and targets. Linking sustainability and social responsibility efforts to this existing framework can help triangulate corporate efforts to engage with stakeholders, collect data about the state of the environment and promote better stewardship of natural resources.

Supporting citizen science can help firms work toward meeting UN Sustainable Development Goals, which have highlighted the importance of collaborative efforts that can engage a broad range of stakeholders in the transition to more sustainable business models.

This paper is the first to examine citizen science in a corporate sustainability and social responsibility context. The findings present information to support improvements to the development of locally relevant science-based indicators; real-time monitoring of natural resources and supply chain sustainability; and participatory forums for stakeholders including suppliers, end users and the broader community.

The purpose of this paper is to assess the rates of HIV risk-taking behavior and sexual violence among clients with co-occurring addiction and intimate partner violence (IPV). The current study also aims to determine whether HIV risk-taking behaviors (e.g. trading sex for money or drugs, having unprotected sex with multiple partners) differ among substance using IPV offenders with and without a history of sexual aggression.

Secondary analyses were conducted from Easton et al.’s (2017) randomized controlled trial of substance use domestic violence treatment among substance using IPV offenders. Correlational analyses were conducted to assess the relationship between pre-treatment sexual aggression, HIV risk-taking behaviors, substance use and aggression. Analyses of covariance were conducted in order to determine differences in participants’ HIV risk-taking behaviors based on their history of sexual aggression while controlling for hours of contact with the female partners.

In a sample of 63 participants, males with higher rates of sexual aggression were more likely to engage in sexual risk-taking behaviors. This study encountered a correlation between pre-treatment risk-taking behavior and verbal and physical aggression, as well as a correlation between pre-treatment risk-taking behaviors and cocaine use. Results neither suggest a relationship between sexual aggression and alcohol use nor HIV risk-taking behaviors and alcohol use at pre-treatment.

The present study is limited by sample size and power.

This study is among the first of its kind to investigate HIV risk-taking behaviors among substance using offenders of IPV. This study provides support for the inclusion of treatment targeting HIV risk-taking behaviors among IPV offenders.

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.

The framework was grounded in the relevant literature and the CSRD requirements.

This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.

The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.

This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.