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This chapter chronicles the evolution of Russian academic practices that are designed to support all students in one educational environment. It draws on Russia’s time-honored practices and includes the contemporary global push toward inclusive settings. This dialogue examines the theories that lay the foundation for Russia’s inclusive transformation. The method of examination for this descriptive qualitative work is a general review of historical educational legislation. The objective is to examine the barriers to inclusion as well as to provide a description of best practices and guiding principles. This historical discussion addresses the foundation of education and builds a context for educators to view the process of embracing inclusion. In this chapter, language, parental views and educational practices are all assessed to comprehend the Russian social nuances that impact change.

This study explores the influence individual characteristics identified in prior research have on ethical choice in a financial reporting task. An action-based, multi-metric dependent variable is developed to measure ethical reporting choice. Intermediate accounting students participate in the task as part of a curricular assignment in a revenue recognition module. Results demonstrate that several, but not all, individual characteristics found in prior research do influence accounting students’ ethical revenue recognition choices. Specifically, the external locus-of-control, idealism, consequentialist, and Machiavellian characteristics are found to influence ethical reporting choice.

The aim of this paper was to describe the aesthetics of self-realization as a way to overcome depersonalization, routinization, and linear temporality in the organizational setting. Artists’ self-portraits (Rembrandt, Van Gogh, and Dali) are used as metaphors of organizational life. In doing so, they could enable organizational members to reinvent modes of thinking, speaking, and behaving in the workplace. Philosophical novels (Kafka, Proust, and Murakami) could also unveil hidden aspects of human existence that are quite relevant for the organizational life. Artists’ self-portraits and philosophical novels could then help organizational members to avoid estranged depersonalization, while designing their own project of self-realization. Reinventing the real world of organizational life implies to emphasize both moral imagination (against routinization) and openness to all kinds of temporality (against linear temporality). Describing the aesthetics of self-realization could make organizational members more aware of their capacity to endorse radical humanism without destroying the organization itself.

In order to provide access to care in a timely manner, it is necessary to effectively manage the allocation of limited resources. such as beds. Bed management is a key to the effective delivery of high quality and low-cost healthcare. The purpose of this paper is to develop a discrete event simulation to assist in planning and staff scheduling decisions.

A discrete event simulation model was developed for a hospital system to analyze admissions, patient transfer, length of stay (LOS), waiting time and queue time. The hospital system contained 50 beds and four departments. The data used to construct the model were from five years of patient records and contained information on 23,019 patients. Each department’s performance measures were taken into consideration separately to understand and quantify the behavior of departments individually, and the hospital system as a whole. Several scenarios were analyzed to determine the impact on reducing the number of patients waiting in queue, waiting time and LOS of patients.

Using the simulation model, it was determined that reducing the bed turnover time by 1 h resulted in a statistically significant reduction in patient wait time in queue. Further, reducing the average LOS by 10 h results in statistically significant reductions in the average patient wait time and average patient queue. A comparative analysis of department also showed considerable improvements in average wait time, average number of patients in queue and average LOS with the addition of two beds.

This research highlights the applicability of simulation in healthcare. Through data that are often readily available in bed management tracking systems, the operational behavior of a hospital can be modeled, which enables hospital management to test the impact of changes without cost and risk.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This study examines emotionologies (Stearns & Stearns, 1985), that is, attitudes that members of an inter-organizational information systems (IOIS) project hold toward emotions and their appropriate expression and regulation in this project. In order to understand attitudes toward emotions and emotion regulation, we suggest the adoption of the concept of emotion structure, consisting of emotion rules and resources (Callahan, 2004).

To investigate the kinds of emotionologies present in this IOIS development project, we have chosen a qualitative case study approach. Our data consists of 41 qualitative interviews, collected in two phases.

We trace how emotion rules and corresponding emotion regulation strategies change among the sub-groups working in the project throughout their first year of collaborating. We show that organizational actors are skilled emotion managers, whose behavior is guided not only by many collective emotion rules (professional, organizational, social) but also by personal emotion rules. Our findings also suggest the need to critically reflect on certain emotion rules, such as those pertaining to the expression of fear and anger, and their potential positive and negative implications on project work.

We argue that group emotionologies with their professional, organizational, and social emotion rules interact with personal emotion rules, resulting in interesting emotion regulation strategies that often try to minimize emotional dissonance, sometimes at the expense of risking open conflict among project members. With this in mind, one theoretical and practical suggestion is to further explore the potential constructive implications of experiencing and expressing fear in projects.

With the shift from an industrial to a knowledge economy, organization theorists continue to address the role and nature of control in organizational structure. The continuing utility of bureaucracy in new organizational forms was a focal point for this discussion. Research on this shift contributes to the ongoing debate on the role of ethics in bureaucratic and post-bureaucratic organizations. This paper suggested that the work of the artist Joseph Cornell provides a visual representation of the dimensions of this debate. First, the paper introduced Cornell to the reader. Next, the paper reviewed the research on bureaucratic and post-bureaucratic organizations with a focus on ethics, control, and enchantment in organizations. To provide visual reflections of the literature, this paper embedded examples of Cornell’s works throughout the discussion. Cornell’s art not only provides representations of these organizational forms, but also demonstrates how conflicts of an artist capture the development of thought within this area of organizational analysis.