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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.

Boeing has been a pioneer in the utilization of strategic alliances with the Japanese in the design and production of aircraft. This strategy has been driven by the escalating costs of airframe and engine design and manufacture, and the significant competition of Airbus as well as domestic competitors in the global aircraft market. Boeing's alliances with Japan have worked well with several families of aircraft and appear to have produced a loyal customer; however, there have been sharp criticisms of Boeing for the closeness of its association with Japan. These criticisms have largely been aimed at the danger posed by unintentional and unavoidable transfer of aerospace technology. This paper examines the history of Boeing's Japanese coalitions, the benefits, and the dangers posed by Boeing's continued aerospace partnership with one of America's largest economic foes.

Existentialist progenitors emphasized the contextual or situational nature of human action and meaning. This paper reviews some of these ideas and then compares how different approaches in sociology have embodied this view: symbolic interaction, dramaturgy, ethnomethodology, the California School of Existential Sociology, grounded theory methodology, and macro existential sociology. These perspectives will be compared to assess their relative emphases on the contextual or situational nature of human action and meaning.

The purpose of this paper is to determine whether greenhouse gas (GHG) tradeable instruments will be classified as financial products within the scope of the World Trade Organization (WTO) law and to explore the implications of this finding.

This purpose is achieved through examination of the units of the Australian carbon pricing mechanism (the CPM), namely eligible emissions units. These units are analysed through the lens of the definition of financial products provided in the General Agreement for Trade in Services (the GATS).

This paper finds that eligible emissions units will be classified as financial instruments, and therefore the provisions that govern their trade will be regulated by the GATS. Considering this, this paper explores the limitations that are introduced by the Australian legislation on the trade of eligible emissions units.

This paper is limited in its analysis to the Australian CPM. In order to draw conclusions on the issues raised by this analysis, it is necessary to consider the WTO requirements against an operating emissions trading scheme. The Australian CPM presents a contemporary model of an appropriate scheme.

The findings in this paper are crucial in a GHG-constrained society. This is because emissions trading schemes (ETSs) are becoming popular measures for pricing GHG emissions, and for this reason the units that are traded and surrendered for emissions liabilities must be classified appropriately on a global scale. Failing to do this could result in differential treatment that may be contrary to the intentions of important global agreements, such as the WTO-covered agreements.

An aggregate production function has been used in macroeconomic analysis for a long time, even though it seems that it is conceptually confusing and problematic. The purpose of this paper is to argue that the measurement problem related to the heterogenous capital input that exists in macroeconomics is also relevant to microeconomic market situations.

The author constructed a microeconomic market model to address both the problems of the measurement of the physical capital and of substitutability between labor and capital in the short run using two types of technologies: labor neutral and labor reducing. The author proposed that labor and physical capital inputs are complementary in the short run and can become substitutes only in the long run when the technology advances.

The author found that even if the technology improves at a fast rate over time, there are then diminishing returns of profits to technology and an upper limit to profits. Moreover, the author showed that under the labor-reducing technology, labor class earns more initially as technology improves, but their incomes start declining after some threshold level of passage of time.

The author cautioned the applied researcher that the estimated labor and capital coefficients of generalized Cobb–Douglas and constant elasticity of substitution of types of production functions could not be interpreted as partial elasticities of labor and capital if in reality the data come from fixed-proportions types of processes.

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

The purpose of this paper is to document the growing concerns about the lack of relevance of business school research, and offer suggestions for journal editors and faculty members in logistics and supply chain management.

This paper is a review of literature related to the relevance of business school research and an analysis of trends related to the editorial review boards of the three main logistics journals.

The current business school research model is unsustainable. The metrics used are driving the wrong behavior. Logistics journals, traditionally known for an emphasis on practical relevance, appear to be emulating the journals of other business functions at a time when there is a growing consensus that these journals are publishing, more often than not, research of little or no value to practicing managers or society.

The cost of faculty research at AACSB schools, which increasingly benefits no one but the authors, has been estimated at roughly US$3.8bn annually. Imagine the potential benefits if business school deans realigned the incentives to encourage faculty to produce credible research that is useful to business and society.

The hope is to influence senior logistics faculty with tenure to work with business executives or policymakers to identify long-term big idea projects that will impact business and society, and publish their research in the logistics journals. Traditionally, the editors of logistics journals included business executives on the editorial review boards and encouraged research of practical relevance. Journal editors should look back and realize what was good about the journals and not discard the good for current fads.

In the aviation sector adversity faced by female pilots stemming from stereotypes, prejudice, and discrimination are well documented. Such adversity in the workplace can cause occupational stress, which may be greater for female pilots, and this influences individual resiliency, impacting job performance and wellbeing. Resilience may be a mitigating factor for coping with occupational stress and individual resilience can be factored into an organisation’s resilience as a whole. When organisations face challenges, there is a need for resilience in order to survive and adapt during disruption and adversity. Resilience with respect to employee and workplace contexts includes both personal resources among the employees as well as workplace resources that are connected to the workplace and organisational environment. As resilience continues to emerge as part of a human capital management strategy, the need to understand the role of the workplace is magnified. For aviation, understanding resilience can potentially inform organisational interventions to address the known occupational stressors and workplace adversity to increase employee performance and well-being. The role of workplace adversity and perceptions of workplace resource availability including supportive environments are discussed in relation to how they influence employee resilience specifically in the aviation industry. The aim of this chapter is to define resilience specific to employee and workplace contexts, introduce personal and workplace resources to influence employee resilience, and discuss the role of occupational stressors specifically for women in male-dominated career fields such as aviation.