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As exhaustion is a core dimension of job burnout, the purpose of this paper is to demonstrate that individual perceptions of supervisor conflict management style (collaborative, dominating and avoidant) are antecedents of role stressors (role conflict, role ambiguity and role overload) in public accounting exhaustion.

Survey results from a sample of 208 public accountants from six firms in upstate New York are used to test the conceptual model using regression and mediation techniques.

The findings indicate that perceptions of collaborative and dominating conflict management styles are important antecedents to the role stressors that precede exhaustion in public accounting. The findings also indicate that collaborative and dominating management styles have an indirect effect on exhaustion through both role conflict and role overload.

The sample was taken from six accounting firms in one geographic area of the USA and may not be representative of all public accountants. As a result, generalizability may be limited. Theoretical implications include expansion of the existing public accounting exhaustion model to incorporate individual perceptions of conflict management styles as antecedents to role stressors, and consequently to demonstrate the indirect effects of these conflict management styles on exhaustion.

This study’s findings provide practitioners with insight regarding conflict management styles, specifically which ones have a positive versus negative effect on role stressors. This can be considered in hiring, training and promotion decisions in firms’ efforts to reduce exhaustion.

This augmentation of the existing public accounting exhaustion model is unique, as prior research has not examined individual perceptions of conflict management style. This not only enriches the model but also is actionable by public accounting firms seeking to mitigate exhaustion.

Despite its widespread acceptance and application in the psychology literature, exhaustion, the core dimension of job burnout, has only recently been examined in the domain of public accounting. These studies highlighted the problem of exhaustion within the profession and examined its causes relative to the environment of public accounting. Another factor, not previously addressed in the context of public accounting, is the role personality plays on public accountants’ exhaustion. The current study addressed this void by examining how the personality traits of hardiness, workaholism, neuroticism, and Type-A behavior in public accountants affect exhaustion. The results indicated that public accountants who were high in hardiness experienced significantly less exhaustion. The role stressors of overload and conflict were also significant contributors to public accountants’ exhaustion.

The overall purpose of the study is to build upon and add to a turnover model for public accounting. This study examines two components of organizational commitment, affective and continuance, and attempts to reconcile mixed results found in prior studies. An interaction of the two components and the personality trait of hardiness are explored.

One hundred and twenty‐eight public accountants from three firms participated in the study by completing self‐report questionnaires. Established scales for the variables of interest were employed, and OLS regression was used to test hypotheses.

The results indicate that affective commitment is the most salient component of commitment in predicting turnover, but an interaction of continuance and affective commitment is also significant. The results also indicate that hardiness is a significant personality variable in predicting turnover.

Generalizability of results may be limited as participation was limited to three firms. Theoretical implications include establishing the relative saliency of the commitment components to turnover in public accountants and building the turnover model by adding a commitment interaction and personality hardiness.

Management of public accounting firms can better focus on strategy to emotionally attach individuals to a firm and prevent undesirable turnover. To better assist recruiters in hiring, firms can incorporate hardiness into its pre‐hire fit assessment to gauge compatibility.

In addition to clarifying results from prior studies, this paper introduces interactive commitment and personality hardiness to a model of public accounting turnover.

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar citations to publications in Advances in Accounting Behavioral Research (AABR). All articles published in AABR in its first 15 volumes are included and four citation metrics are used. The paper identifies the articles, authors, faculties, and doctoral programs that made the greatest contribution to the development of AABR. Such an analysis provides a useful basis for understanding the direction the journal has taken and how it has contributed to the literature (Meyer & Rigsby, 2001). The h-index and m-index for AABR indicates it compares favorably among its peers. Potential doctoral students with an interest in behavioral accounting research, “new” accounting faculty with an interest in behavioral accounting research, current behavioral accounting research faculty, department chairs, deans, and other administrators will find these results informative.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

The essential obligation of special educators under the law known as individuals with disabilities education act (IDEA) is to provide a free appropriate public education (FAPE) to all students identified as having a disability. A secondary and related obligation is to provide a FAPE in the least restrictive environment (LRE). To assist a student's individualized education program (IEP) or placement team to determine the setting in which a student will receive a FAPE, the IDEA mandates that school districts have available a continuum of placements (CAP) in which the team will choose the least restrictive and appropriate setting in which the student will receive their special education and related services. Our purpose in this chapter is to explain these requirements and why following the chronological order of determining FAPE and then LRE when developing a student's special education program is critical to meeting the IDEA's programming and placement mandates. We also explain why determining FAPE in the LRE cannot be accomplished without using the CAP.

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

March 12, 1971 Compressed air work — Breach of statutory duty — Negligence — Caisson disease in form of bone necrosis — Causation — Faulty decompression procedure and equipment — Whether risk reasonably foreseeable by employers — The Work in Compressed Air Special Regulations, 1958 (SJ. 1958,No. 61),regs. 4(1), 6,8(1), 8(2) (a), 10(1) and 10(3).