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Despite changes in international trade agreements and the introduction of new technologies that facilitate international business, many firms, especially SMEs, still do not diversify into international markets. In this paper, we suggest that an important factor that can influence the international diversification decision is social networks. We hypothesize that both the strength of the ties to international firms and the size of a SME’s international network influence its decision to diversify internationally. Our analysis suggests that the strength of international network ties significantly influences SME international diversification, but that the size of the international network does not. These results have important implications for researchers, managers, and public policy makers.

Are share markets too volatile? While it is difficult to ignore share market volatility it is important to determine whether volatility is excessive. This paper replicates the Shiller (1981) test as well as applying standard time series analysis to annual Australian stock market data for the period 1883 to 1999. While Shiller’s test suggests the possibility of excess volatility, time series analysis identifies a long‐run relationship between share market value and dividends, consistent with the share market reverting to its fundamental discounted cash flow value over time.

Service quality and customer satisfaction have traditionally been conceptualised and measured using cognitive indicators. This paper aims to build on the body of literature that recognises the role of emotions in determining customer satisfaction and future behavioural intention.

The focus for this study was a football stadium in which respondents' evaluation of “off pitch” service quality was investigated in the context of emotions aroused by “on pitch” activities. A time‐elapsed three‐stage survey was used to evaluate the respondents and any changes over time.

In a survey of 407 match attendees, emotionally‐based satisfaction was found to be a better predictor of future behavioural intention than cognitive measures of satisfaction.

The paper establishes the need to use both emotional and cognitive measures of satisfaction when evaluating overall customer satisfaction and future behavioural intention. It also highlights the unique nature of customer satisfaction in a sporting events venue.

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.

We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.

Commentators have claimed that business schools encourage unethical behavior by using economic theory as a basis for education. We examine claims that exposure to agency theory acts as a self-fulfilling prophecy, reducing ethical behavior among business students. We experimentally test whether economics coursework or a manipulated competitive vs. cooperative frame affects measured ethical behavior in simulated decision settings. We measure ethical behavior using established tasks. We also measure ethical recognition to test whether agency theory reduces recognition of ethical issues. Exposure to agency theory in either prior classwork or the experiment increased wealth-increasing unethical behavior. We found no effect on unethical behavior that does not affect wealth. We found no effect of exposure to agency theory on ethical recognition. Usual laboratory experiment limitations apply. Future research can examine why agency theory reduces ethical behavior. Educators ought to consider unintended consequences of the language and assumptions of theories that underlie education. Students may assume descriptions of how people behave as prescriptions for how people ought to behave. This study contributes to the literature on economic education and ethics. We found no prior experimental studies of the effect of economics education on ethical behavior.

This paper aims to examine how individuals' attachment dispositions relate to interactional justice perceptions, how work stressors moderate this association, and how together they associate with attitudes (satisfaction, turnover intention, commitment) and citizenship behaviors at work.

Survey data were used in an observed variable path analysis examining mediation by interactional justice and moderation by stressors on the associations between attachment dimensions and work outcomes.

Attachment avoidance was negatively related to interactional justice perceptions and attachment anxiety was also negatively related to interactional justice perceptions, but only under conditions of higher work stressors. Interactional justice mediated the associations between attachment avoidance and work outcomes, and between the interaction of attachment anxiety and work stressors on work outcomes.

These findings are particularly relevant to multiple aspects of HR practice, including performance feedback, managing stressors, building resilience, reward allocation and recognition, designing wellness programs and other aspects of human resource management.

This research goes beyond contextual predictors of justice perceptions and demonstrates that jointly considering attachment dimensions and work stressors uniquely contributes to understanding the formation of justice perceptions and their combined influence on work attitudes and behavior.

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

This study aims to characterize the June 2020 COVID-19 outbreak at San Quentin California State Prison and to describe what made San Quentin so vulnerable to uncontrolled transmission.

Since its onset, the COVID-19 pandemic has exposed and exacerbated the profound health harms of carceral settings, such that nearly half of state prisons reported COVID-19 infection rates that were four or more times (and up to 15 times) the rate found in the state’s general population. Thus, addressing the public health crises and inequities of carceral settings during a respiratory pandemic requires analyzing the myriad factors shaping them. In this study, we reported observations and findings from environmental risk assessments during visits to San Quentin California State Prison. We complemented our assessments with analyses of administrative data.

For future respiratory pathogens that cannot be prevented with effective vaccines, this study argues that outbreaks will no doubt occur again without robust implementation of additional levels of preparedness – improved ventilation, air filtration, decarceration with emergency evacuation planning – alongside addressing the vulnerabilities of carceral settings themselves.

This study addresses two critical aspects that are insufficiently covered in the literature: how to prepare processes to safely implement emergency epidemic measures when needed, such as potential evacuation, and how to address unique challenges throughout an evolving pandemic for each carceral setting.

Exploring the ways in which innovation can serve to create better and more integrated social, environmental, and economic enterprises is a key challenge. How firms innovate and change depends strongly on their management models. Permaculture concepts and principles could help the transition toward more sustainability. The purpose of this paper is to understand how management models could rely on Permaculture principles to facilitate innovations and changes toward sustainability.

This paper helps meet this challenge by exploring possible innovative management models that could help in pursuing sustainability by aligning enterprises with socio-ecological realities. The possible innovative management models built on the Permaculture concepts will be the object of analysis for this study.

The literature review shows that there could be innovative management models built on the Permaculture concepts, a potential alternative to western “traditional” management models. They would give preference to long-term objectives, intrinsic motivation, emergent coordination, and collective wisdom in decision making.

It is strategically important to find new concepts, models, methods, and practices that will lead society to be ecologically sustainable and socially responsible, besides being economically efficient. These socio-cultural and economic challenges are central to the design and construction of a society in which all individuals feel integrated and responsible.