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This paper investigates state auditors’ decisions regarding the isolation or projection of sample misstatements to underlying sample populations. Seventy-eight state auditors completed four treatment cases that incorporate the complete 2×2 manipulation of intentional/unintentional and systematic/non-systematic misstatements in different case scenarios, enabling a test of the independent variables both across and within case scenarios.

The results indicate that both across and within case scenarios, auditors tend to project systematic misstatements more often than they project non-systematic misstatements. However, the auditors’ isolation/projection decisions are generally not influenced by whether the sample misstatements are intentional or unintentional.

Activity-based costing (ABC) is presented in accounting textbooks as a costing system that can be used to make valuable managerial decisions. Little experimental or empirical evidence, however, has demonstrated the benefits of ABC under controlled conditions. Similarly, although case studies and business surveys often comment on business environments that appear to favor ABC methods, experimental studies of actual behavioral issues affecting ABCs usage are limited.

This study used an interactive computer simulation, under controlled, laboratory conditions, to test the decision usefulness of ABC information. The effects of presentation format (theory of cognitive fit and decision framing), decision commitment (cognitive dissonance), and their interactions were also examined. ABC information yielded better profitability decisions, requiring no additional decision time. Graphic presentations required less decision time, however, presentation formats did not significantly affect decision quality (simulation profits). Decision commitment beneficially affected profitability decisions, requiring no additional time. Decision commitment was especially influential (helpful) in non-ABC decision environments.

X = multiple interpretations

Business and society have been known to be interlinked by a thread called sustainability. However, over the years, this thread has lost its strength because of the dominance of an instrumental perspective towards corporate sustainability (CS). Literature shows that there are innumerable tensions around CS decisions and propose several reasons why decision-makers predominantly resort to the instrumental perspective (CS as a mean) rather than the intrinsic perspective (CS as an end) when addressing these tensions. In this chapter, the authors offer a novel solution to overcome this issue by adapting the existing definition of moral imagination (MI) from the business ethics domain to the CS domain with the help of climate science literacy and mental models of climate phenomena. The authors posit that practicing this adapted MI can facilitate decision-makers to move from the instrumental perspective to adopt an intrinsic perspective through integrative and paradox approaches when handling tensions in CS decisions. The authors contribute to the broad field of sustainability by proposing a conceptual framework that links MI to the intrinsic perspective of CS decisions. This chapter not only offers several theoretical contributions and future research directions but also posits that the empirical verification of this framework can offer much-needed insights to managers and policy-makers to combat one of the significant threats to the survival of our planet, climate crisis.

Research ethics and integrity stipulates that research must be conducted with responsibility towards the research community and should benefit the intended population. This chapter will share insights from an ongoing research programme to reduce family conflict in the context of dementia care while discussing the accompanying ethical considerations. Research into dementia care has primarily focused on improving outcomes for the care dyad, leaving the influence and input of the wider family unit under investigated. Family conflict can detrimentally impact the quality of care provided and leave caregivers vulnerable to psychosocial difficulties. Family conflict occurs in the context of dementia care but there is little research on how to reduce, or prevent, such conflict occurring. In this research programme, a systematic review investigated the effectiveness of interventions that include the wider family unit to reduce family conflict; only one study was included which evidenced the lack of interventions in this area. A qualitative scoping review was then conducted to explore the lived experiences of caregiving families with experience of family conflict and reported solutions. It was found that conflict occurred due to factors including care decisions and role transitions which impacted relationships and affected care provision. Solutions to conflict were less often reported, indicating an important gap in the literature. Interviews with Alzheimer's Society staff and volunteers revealed that stigma and denial surrounding dementia were prevalent, and families were often reluctant to seek external help. This research programme is currently establishing public patient involvement (PPI) to develop the research methodology and interview questions for people with dementia (PWD) and their family caregivers to explore their lived experiences and potential solutions to family conflict. To conclude, this research programme will propose a family-focused intervention aimed at systemic family conflict for those caring for someone with dementia.