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While Dalton and Radtke (2013) examine the effects of Machiavellianism and an organization's ethical environment within a low moral intensity setting, I examine the effects of Machiavellianism and an organization's ethical environment across both low and high moral intensity settings. Using a sample of 192 MTurk workers (i.e., online labor pool participants from Amazon's Mechanical Turk) and 127 undergraduate accounting students, the results using the full-sample of participants indicate the following: (1) Machiavellianism is negatively associated with whistle-blowing intentions across both low and high moral intensity scenarios; (2) an organization's ethical environment is positively associated with whistle-blowing intentions across both low and high moral intensity scenarios; and (3) in the low moral intensity scenario (but not the high moral intensity scenario), I find an interaction between Machiavellianism and the strength of the ethical environment. Implications for research and practice are discussed.

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.

Private company investors operate in unique environments. Seed equity investors, which generally include venture capitalists and angel investors, often have the particularly unusual role of becoming involved in the oversight of the investee company. This continuing involvement with the investee firm introduces conflicting interests: the desire to maximize the profit from the investment, but also the desire to maintain a positive relationship with the entrepreneur(s) (consistent with the theory of upper echelons/strategic management). We discuss in detail this unusual investment context and the role that accounting disclosures can have in this environment. We predict that accounting disclosures can influence the tradeoff between the profit motive and the relationship motive. Using 64 experienced angel investors as participants in a realistic experimental setting, we find that disclosures indicating conservatively biased accounting choice and lower account risk (variance) lead to angels increasing the valuation of the target firm and forgoing higher profits. Increasing the valuation serves to foster the relationship with the entrepreneur(s). Our findings have implications for entrepreneurs making choices about discretionary disclosures and for standard setters; we also inform theory related to overcoming anchoring.

Three events of significance to this country took place in 1899 – the British Food Journal was launched, Australia retained the Ashes, and the Boer War hostilities commenced. If challenged on the order of their importance, cricketers and Empire‐builders may be excused their preference. However, looking at it purely from the standpoint of pro bono publico, the dispassionate observer must surely opt for the birth of a certain publication as being ultimately the most beneficial of the three.

The enduring popular image of James Bond is (in the words of the theatrical trailer for Dr No) ‘the gentleman agent with the licence to kill’. Yet the screen Bond is hardly a hero in the manner of gentlemanly archetypes such as Cary Grant and David Niven (reputedly Ian Fleming’s preferred choice for the role). This chapter will explore how the image of Bond in the films has changed over time both in response to wider social and cultural archetypes of masculinity and due to the different performance styles of the various actors to play the role: Sean Connery, whose rough-hewn Scottishness can be seen as a means of representing the ‘otherness’ of Fleming’s character (‘Bond always knew there was something alien and un-English about himself’); George Lazenby, whose one-off appearance as an emotionally damaged Bond in On Her Majesty’s Secret Service anticipated later portrayals of the character; the parodic variant of Roger Moore; the brooding Byronic hero of Timothy Dalton; the ‘Milk Tray Man’ charm of Pierce Brosnan; and Daniel Craig, whose combination of bull-in-a-china-shop physicality and vulnerable masculinity (literally so in Casino Royale) has by common consent successfully transformed Bond from a cartoon superman into a twenty-first century action hero.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

The purpose of this chapter is to explore aspects of both enabling and coercive control usages and to extend the literature stream by integrating relevant ethical variables at both the level of the individual and the group. We also provide multiple ideas for future research studies.

An overview of prior literature in management control systems is presented with an aim toward identifying gaps in research knowledge.

As a result of our investigation into the intersection between management control and ethics, it is evident that there are many future areas ripe for enquiry.

This study contributes theoretically by conceptualizing the integration of ethical considerations with how control systems are used, and then offering ideas for future research directions.

Our research investigates the intersection between management control and ethics. To the best of our knowledge, we are the first to delve into this critical area.

One of the most serious problems facing the country today is maintaining dietary standards, especially in the vulnerable groups, in the face of rising food prices. If it were food prices alone, household budgetry could cope, but much as rising food prices take from the housewife's purse, rates, fuel, travel and the like seem to take more; for food, it is normally pence, but for the others, it is pounds! The Price Commission is often accused of being a watch‐dog which barks but rarely if ever bites and when it attempts to do this, like as not, Union power prevents any help to the housewife. There would be far less grumbling and complaining by consumers if they could see value for their money; they only see themselves constantly overcharged and, in fact, cheated all along the line. In past issues, BFJ has commented on the price vagaries in the greengrocery trade, especially the prices of fresh fruit and vegetables. Living in a part of the country given over to fruit farming and field vegetable crops, it is impossible to remain unaware of what goes on in this sector of the food trade. Unprecedented prosperity among the growers; and where fruit‐farming is combined with field crops, potatoes, cabbage, cauliflower and leafy brassicas, many of the more simple growers find the sums involved frightening. The wholesalers and middle‐men are something of unknown entities, but the prices in the shops are there for all to see. The findings of an investigation by the Commission into the trade, the profit margins between wholesale prices and greengrocers' selling prices, published in February last, were therefore not altogether surprising. The survey into prices and profits covered five basic vegetables and was ordered by the present Prices Secretary the previous November. Prices for September to November were monitored for the vegetables—cabbages, brussels sprouts, cauliflowers, carrots, turnips and swedes, the last priced together. Potatoes were already being monitored.

Civic engagement means more than formal participation in the political process. Students can experience civic life across campus in ways that may not jump off the page as being relevant on first reading. Whether in the classroom through intentionally designed curricular experiences or through participating in a student organization focused on civic engagement, higher education should be helping develop students as active, participatory citizens. This chapter aims to provide the first look at how students across the United States are organizing on college campuses to participate in the political process.