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The size of the population classified as people with disabilities or older adults is increasing globally. The World Health Organization estimates that the average prevalence of disability is around 18% among adults age 18 and older. People with disabilities and older adults have lower levels of physical activity and experience significant barriers to walking in local neighbourhoods. A new perspective is needed that views disability in the context of the built environment and across the lifespan. The purpose of this chapter is to examine walking as an activity that is inclusive of any age, ability or assistive device used for mobility. Through a literature review, we illustrate the complex relationship that exists between individuals with disabilities/older adults and the built environment. We describe environmental and social factors, which have been found to be associated with walking among people with disabilities and older adults as well as factors perceived to be barriers to walking. Factors cited in the literature include aspects that fall into the environmental domains of the International Classification of Functioning. We conclude by highlighting key factors needed for planning supportive walking environments for people with disabilities and older adults. Recommendations include the use of walking audits to gain information on detailed aspects of the built environment, developing inclusive walking initiatives, including people with disabilities and older adults in the planning process and planning for maintenance.

Based on the conservation of resources theory, the authors propose a research model depicting the positive relationship between team reflexivity and work-to-family enrichment via the mediation of thriving at work, with the moderation of transformational leadership. This paper aims to discuss the aforementioned idea.

The authors collected data from 367 employees in 79 teams at three time points. The authors test the model by using a multilevel moderated mediation analysis.

Results of this paper indicate that thriving at work partially mediates the relationship between team reflexivity and work-to-family enrichment. Furthermore, transformational leadership enhances the positive relationship between team reflexivity and thriving at work.

Organizations are advised to encourage employees' involvement in team reflexivity, facilitate their thriving at work and raise managers' awareness of work-family issues. Exemplary measures include nurturing open communication and providing training programs that encourage positivity in the workplace. By doing so, organization could strengthen the relationship between team reflexivity and work-to-family enrichment.

This research demonstrates the positive relationship between team reflexivity and work-to-family enrichment, deepening theoretical understanding of the antecedents of the construct. The findings of moderated mediation analysis shed light on the mechanism through which team reflexivity affects work-to-family enrichment, and the role that transformational leadership plays.

This chapter is designed for use by commercialization teams evaluating the commercial relevance of a new invention. To be relevant commercially, an invention must create value in one or more markets, which involves solving a problem or satisfying customer needs currently unmet. Unmet needs create market opportunities, and the goal is to identify and evaluate the profitability of these opportunities. The chapter provides an overview of concepts and techniques commonly used in the process. Important distinctions between market and industry concepts are introduced along with common rubrics for categorizing inventions in terms of their technological and market implications. These concepts are then used to discuss the roles of prior experience, lead users, and brainstorming in identifying market opportunities for various types of inventions. Techniques covered include market analysis, Porter’s five forces of industry profitability, analysis of political, economic, social, and technical environments (PEST), and the analysis of strengths, weaknesses, opportunities, and threats (SWOT). The use of these techniques is illustrated for two startup commercialization teams.

If we want to improve managerial cognition, we need to capture the full spectrum of cognitive functions and the complex processes through which they unfold. I propose two very different methods (one older and low-tech, one newer and high-tech) that allow us to observe cognitive functions and processes directly in real time.

This study uses structural equation modeling to examine the influence of academic motivation on reported prior cheating behavior, neutralization tendencies, and likelihood of future cheating among accounting majors. It also investigates the impact of prior cheating on neutralization of cheating behaviors and the likelihood of future cheating, as well as the potential mediating effects of neutralization on future cheating behavior. Our results support differentiation of the theoretical constructs within the specified process model, and also show significant positive associations between an amotivational orientation and prior cheating, neutralization, and the likelihood of future cheating.

Using market-risk disclosures as an empirical context, and drawing on the diffusion of innovations (DOIs) model, this paper contributes new sociological perspectives to a theorization of compliance. We propose that stakeholder behaviors during accounting standard-setting discussion and adoption phases are motivated by social, political, and economic factors. These phases interrelate, and consequently, any analysis of managerial disclosure decisions benefit from considering them together, rather than in isolation, as is typical.

The authors use a mixed-methods design, including detailed analysis of semi-structured interviews (n = 26), constituents’ comment letters (n = 106), annual report disclosures (FTSE 350: firm-year observations n = 1,131), technical meetings, and standard-setting documents.

Results suggest that constituents initially supported introduction of a set of mandatory market-risk disclosures, but implied costs of the proposed and subsequently approved requirements outweighed perceived benefits and efficiencies. This study elaborates on these issues, exploring how and why a financial reporting innovation that stakeholders deemed technically inefficient was diffused. Although the authors were told that compulsion (i.e., forced-selection) dominates disclosure decisions, some freedom of choice remains, as evidenced by greater than 40% non-compliance during the first year of adoption. Respondents indicate that theoretically, market-risk disclosure adoption decisions rest on assessment of the costs of disclosure (e.g., preparation and competition) versus non-disclosure (e.g., litigation and reputation). Second-phase adoption is more straightforward because the costs of disclosure decrease over time.

Although mixed-methods research offers several advantages, self-selection bias, issues with coding reliability, and interviewer/interviewee bias are possible. It is impossible to achieve a truly holistic understanding of standard-setting, and therefore the authors acknowledge that findings are not generalizable, though the risks were minimized.

Recognizing that disclosure choices are not made in political and social vacuums, this study suggests that sociological perspectives such as innovation-diffusion inform a theory of compliance.

Stories govern the criminal justice system and consequently the millions of individuals under its control. In the US the harms experienced by those individuals, their families and their communities are massive. A prominent system-sustaining story is that antisocial persons, who are essentially different from the rest of us, get that way through negligent parenting. The story's moral oppositions rest on textual absences concerning crime, work, care, humanity and the mind of the scholar. In this chapter, first, I discern what goes unsaid via close analysis of the story of antisociality constructed by Gottfredson and Hirschi in their 1990 book A General Theory of Crime. Second, I offer a method for cataloguing what goes unsaid in stories that effect control, by (1) evaluating figurative language and other means of ambiguation; (2) assessing patterns of elaboration and explanation and (3) asking what and whose knowledge is missing. Rigorously deployed with a reflexive stance on one's position as to what should be said, the method can help uncover subtext, understatement and silencing.

Female students comprise a significant number of the accounting student population at four-year institutions. Likewise, a significant number of students have chosen to enroll and earn associate degrees at a community college, and subsequently transfer to a four-year college or university. According to the National Center for Education Statistics, more than half of the students enrolled in two-year institutions were female. Moreover, 57% of college students in the United States are females. This study provides empirical evidence on the interaction between gender and transfer versus native accounting students in their academic performance during and after shock periods. According to the literature, the shock period includes two semesters after a two-year college student transfers to a four-year college. The results of this study indicate that female and male transfer students do not perform equally in their accounting courses compared to their native counterparts, that is, male transfer students in accounting performed worse than female transfer students and native students (male and female) both during and after the “shock” period. These findings may have practical implications for administrators and accounting departments since male transfer students appear to need more assistance to absorb transfer shock when they join four-year colleges and possibly even after their first year at the four-year institution.

This chapter disrupts the common notion that identity can be understood through the use of categories. Categorical terms like gay, straight, man, or woman often mask the complexity of curriculum making and identity-making. Curriculum making and identity-making are narrative terms used to understand the dynamic, relational, and on-going process of making meaning about people, things, contexts, and identity through experience. Identity making, understood narratively as the composition of stories to live by, allows us to image diverse communities, contexts, and experiences that uniquely shape the stories that people live and tell. Inquiring into the experiences of two research participants, I begin the chapter by thinking with Calle’s stories of experience to explore the limited and limiting categorical stories of identity. Then, I consider Jamie’s stories to live by, attending to the role of his contexts and communities in the composition of his stories to live by. In doing so, I seek to further map out the narrative geography of curriculum making and identity-making places and communities for individuals who compose diverse stories to live by. Building on previous research findings that contexts shape the composition of stories to live by as identity is negotiated through these dominant stories as an individual’s ontology, his/her story of the world and self in it, is constituted in part, by these dominant stories; here, I argue that contexts that allow for diverse stories to be told are those that attend to experience rather than clinging to familiar dominant stories.