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The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

This paper examines how manufacturing firms impacted by the nitrogen oxides (NO_x) Budget Trading Program (NBP) strategically managed working capital to release funds for increased costs and mitigate the negative impact on firm performance.

The study uses a panel data set including 11,302 manufacturing firm-year observations listed on the US exchanges during the period 2000–2008. The authors use Tobin's Q to proxy for firm performance, and cash holding, cash conversion cycle (CCC), days sales outstanding (DSO), days sales inventory (DSI) and days payable outstanding (DPO) for working capital management (WCM). The empirical analysis is conducted using both ordinary least squares (OLS) and propensity score matching (PSM) regressions.

The authors find that firms respond to the higher utility costs imposed by the NBP by decreasing CCC, DSO and DSI. This active WCM response partially mitigated the impact of increased compliance costs on performance for firms affected by the NBP. Results are robust in PSM regressions.

Climate change is a global issue that has attracted increasing attention in recent years. This study shows how firms can adjust short-term financing strategies to address the costs of compliance with climate change regulation.

The paper contributes to the emerging literature on corporate finance and climate policy actions. The authors use the unique experimental setting of the NBP to examine the regulatory impact on corporate financial management. The authors demonstrate how firms used active WCM to mitigate the negative performance impact of regulatory compliance with the NBP, providing novel insight on the implication of compliance with climate change legislation.

This chapter makes a case for extending institutional preservation strategies to the entire landscape of knowledge capital. First, the authors define the three primary types of capital – physical, financial, and knowledge. Knowledge capital is further broken down into three categories – human, structural, and relational. The individual types of knowledge capital are defined, along with their variant economic properties and behaviors. The challenges these variations present for preservation are discussed. The authors also highlight these assets’ significant opportunities for curating new knowledge. Each type of knowledge capital is described, along with the preservation challenges and the curation opportunities.

The study examines how the liquid assets holdings among non-financial Indian firms vary due to tightening monetary policy and increasing macroeconomic uncertainty.

The authors analyze 5,640 firms for the period 2011–2021. The authors first estimate India’s monetary policy shocks by decomposing the exogenous shocks from the systematic component of monetary policy changes. The authors then examine the effects of the estimated monetary policy shocks and a range of macroeconomic and policy uncertainty indicators on companies’ cash and bank balances to asset ratios using two-step system generalized method of moments (GMM) estimators.

The authors find that monetary policy shocks cause the cross-sectional variances for the firms’ liquidity holdings to increase. In anticipation of macroeconomic volatility, companies respond to these shocks after taking into account all the firm-level information to minimize the opportunity costs of holding extra cash or too few cash balances that can hamper firms’ operations. Furthermore, compared to other shocks, the contribution of inflation-induced shocks is predicted to be the largest in the cross-sectional deviation of the firm’s cash holdings. The authors also find that low-growth, older and financially constrained firms observe lesser heterogeneity in their cash holdings as they tend to hold cash as a precautionary buffer.

The authors’ approach to the analysis is unique in many ways. To address potential transmission bias, the authors use nowcasts and forecasts of real gross domestic product (GDP) growth and inflation to generate a series of exogenous monetary policy shocks for identifying unanticipated changes in short-term interest rates. Subsequently, the authors estimate how these shocks affect the cross-sectional deviation of liquid assets. For estimating the effects of macroeconomic uncertainty on corporate cash demand, the authors utilize a range of proxies for uncertainty. Unlike previous attempts, the authors offer evidence for a developing and fast-emerging economy.

The COVID-19 pandemic has resurfaced challenges to gender equality and gender relations both worldwide and in Norway. There have been massive public discussions on social media platforms, highlighting the potential of analysing public discourses in a non-reactive manner (Rauchfleisch et al., 2021). Further, discourses from social media may affect cultural representations and broad discourses in society (Rambukkana, 2015), such as that related to gender. In this article, by studying the Norwegian Twitter users' discussion on gender as related to COVID-19 pandemic, the authors will examine the everyday gendered discourses.

Data for this project were collected from the social media platform Twitter. The authors conducted the search on 16th November 2020, and that resulted in a total of 485 results, inclusive of both original tweets and replies. The data were analysed qualitatively using thematic analysis.

The thematic analysis of the tweets revealed three main categories which were mirrored in recognisable and widespread discourses about gender: (1) stereotypical gendered behaviours, (2) construction of masculinities and (3) othering. The authors argued that the stereotypes on gendered behaviour, traits and ideology together attribute to the maintenance of unequal gender structures.

This article explored discourses on gender on Twitter, the networked public sphere of Norway during the COVID-19 pandemic. Given that discourses both reflect and shape social configurations, they have the power to shape gender realities. With the transcendence of social media across geographic boundaries, the authors’ findings are relevant both for Norway and globally.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-08-2022-0482

This essay engages with scholarship on history as a discipline, curriculum documents and academic and public commentary on the teaching of history in Australian, British and Canadian secondary contexts to better understand the influence of the tension between political pressure and disciplinary practice that drives the history wars in settler-colonial nations, how this plays out in secondary history classrooms and the ramifications this may have on students' democratic dispositions.

This article aims to compare secondary history curricula and pedagogies in Australia, Britain and Canada to better articulate and conceptualise the influence of the “history wars” over the teaching of national histories upon the intended and enacted curriculum and how this contributes to the formation of democratic dispositions within students. A conceptual model, drawing on the curriculum assessment of Porter (2006) and Gross and Terra's definition of “difficult pasts” has been developed and used as the basis for this comparison. This model highlights the competing influences of political pressure upon curriculum creation and disciplinary change shaping pedagogy, and the impact these forces may have upon students' experience.

The debate around what content students learn, and why, is fraught because it is a conversation about what each nation values and how they construct their own national identity(ies). This is particularly timely when the democratic self-identification of many nations is being challenged. The seditious conspiracy to storm the US Capitol on 6 January 2021, Orban's “illiberal democracy” in Hungary and the neo-Nazis in Melbourne, Australia are examples of the rise of anti-democratic sentiment globally. Thus, new consideration of how we teach national histories and the impact this has on the formation of democratic dispositions and skills is pressing.

The new articulation of a conceptual model for the impact of the history wars on education is an innovative synthesis of wide-ranging research on: the impacts of neoliberalism and cultural restorationism upon the development of intended curriculum; discipline-informed inquiry pedagogies used to enact the curriculum; and the teaching of national narratives as a political act. This comprehensive comparison of the ways in which history education in settler-colonial nations has developed over time provides new insight into the common elements of national history education, and the role this education can play in developing democratic dispositions.

The study aims to determine the outcomes of mentorship in an online game system, as well as the characteristics of good mentors.

A combination of anonymized survey measures and in-game behavioral measures were used to power longitudinal analysis over an 11-month period in which protégés and non-mentored new players could be compared for their performance, social connections and retention.

Successful people were more likely to mentor others, and mentors increased protégés' skill. Protégés had significantly better retention, were more active and much more successful as players than non-protégés. Contrary to expectations, younger, less wealthy and educated people were more likely to be mentors and mentors did not transfer their longevity. Many of the qualities of the mentor remain largely irrelevant—what mattered most was the time spent together.

This is a study of an online game, which has unknown generalizability to other games and to offline settings.

The results show that getting mentors to spend dedicated time with protégés matters more than their characteristics.

Good mentorship does not require age or resources to provide real benefits.

This is the first study of mentorship to use survey and objective outcome measures together, over time, online.