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Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research (Ashbaugh & Pincus, 2001; Chand & Patel, 2008; Christensen et al., 2007; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Hellmann et al., 2010; Lantto & Sahlström, 2008; Larson & Kenny, 2011; Peng & van der Laan Smith, 2010; Rezaee et al., 2010; Tyrrall et al., 2007). Given that the primary goal of international convergence is enhancing comparability of financial statements across countries, the influence of accountants’ professional judgment in the interpretation and application of accounting standards has increasingly been recognized as an important and controversial topic. Indeed, a growing number of studies have analyzed the influence of culture on standard setting (Bloom & Naciri, 1989; Ding et al., 2005; Schultz & Lopez, 2001), auditor independence (Agacer & Doupnik, 1991; Hwang et al., 2008; Patel & Psaros, 2000), and accountants’ values and judgments (Doupnik & Riccio, 2006; Doupnik & Richter, 2003, 2004; Patel, 2003). Although prior research has provided evidence that culture influences accountants’ exercise of professional judgments, these studies have largely focused on demonstrating differences between accountants from very distinct cultures or accounting systems. For example, Chand (2008) as well as Doupnik and Richter (2004) examined differences in the judgment of professional accountants with regard to the interpretation and application of uncertainty expressions by comparing Australian and Fijian and German and American accountants, respectively. Moreover, recent research on professional accountants’ judgments (Chand, 2008; Doupnik & Riccio, 2006; Doupnik & Richter, 2003) has largely focused on providing evidence that accountants from different accounting clusters significantly differ in their exercise of professional judgment. Indeed, researchers have often based their country selections on theoretical models of accounting clusters such as Gray's (1988) framework of accounting values or Nobes’ (1983) international accounting classification, predominantly to show differences between the Anglo-American accounting model and the Continental European accounting model.

ALTHOUGH the modern tendency in aeroplane construction is to produce an all‐metal machine, the time has not yet come when we can definitely say that this or that machine is entirely of metal, there being still a fair proportion of the structure of most light aeroplanes in which wood plays a very important part, both from the point of view of the greater facilities existing for repair and the lesser cost of production.

The purpose of this paper is to elaborate the opinions and perceptions of internet users regarding online hate speech, and bring cyberhate to the attention of internet users and policy stakeholders.

A sectional research design and survey method was adopted throughout the study to examine the opinions and perceptions of internet users regarding cyberhate by descriptively exploring the existing situation from various perspectives. The participants of the study were determined by purposive sampling methods to attain maximum variety among internet users who are considered as highly literate in technology use. The data were collected through a personal data form and a survey (Cyberhate Perception Scale) from 372 internet users living in Turkey and the USA.

The findings of the study revealed that the majority of participants do not perceive cyberhate as a part of freedom of speech and they believe that online hate behaviors, which they also consider to be a violation of human rights, should be deemed illegal and be punished accordingly. The findings, which were discussed in line with the existing research, indicated some significant predictors of internet users’ perceptions on cyberhate.

As cyberhate is an understudied area that raises concerns in terms of internet user exposure, the objective of this research is to understand tendencies about the opinions and perceptions of internet users regarding online hate speech, and bring cyberhate to the attention of internet users and policy stakeholders.

During the 2004 presidential campaign, the Kerry campaign claimed that the federal income tax cuts passed between 2001 and 2004 shifted the burden of financing the federal government from upper‐class to middle‐class taxpayers. The purpose of this paper is to determine whether the claim made by the Kerry campaign is valid.

The assumptions made by the Kerry campaign in analyzing the data in the report Effective Federal Tax Rates Under Current Law, 2001‐2014 prepared by the Congressional Budget Office (CBO) were analyzed. It was determined that their analysis was flawed in the way they established their comparisons. The analysis was adjusted, correcting the identified flaws.

After adjusting for the flaws in the analysis by the Kerry campaign, it was determined that the tax cuts actually increased the percentage of taxes paid by the wealthiest taxpayers. Also, if the cuts are not extended, the percentage paid by the wealthiest taxpayers will decrease.

The importance of this paper is not in finding that a political party would manipulate economic data in an attempt to win an election, as this is expected in politics. The larger concern is that the CBO, a nonpartisan organization, validated the claims made by the Kerry campaign. If a nonpartisan organization is going to take a position on an issue related to politics, they need to be sure that the analysis is valid.

This chapter examines the range of possible effects of ethics laws enacted by state legislatures. One objective of ethics law, to reduce corruption, cannot be demonstrated. Other objectives, to placate the media, defend against partisan attack, and permit the legislature to move on, have mixed results, while a final objective, to restore public confidence, is not achieved. Nevertheless, ethics law does affect the process, by somewhat discouraging legislator recruitment and retention, by raising the consciousness of legislators, and by changing the cultures of state capitals.

This essay raises a concern about the trajectory that new institutionalism has been following during the last decades, namely an emphasis on heterogeneity, change and agentic behavior instead of isomorphism and conformist behavior. This is a crucial issue from the perspective of the philosophy and methodology of science since a theory that admits both change and stability as a norm has less scientific weight then a theory that predicts a prevalence of passivity and isomorphism over change and strategic behavior. The former provides explanations and predictions while the latter does not.

The paper offers an analysis of the nature, characteristics, functions and boundaries of institutional theories in the spirit of philosophy and methodology of science literature.

The power of the former institutional theory developed by Meyer, Rowan, DiMaggio and Powell lies in its generalization, explanation and prediction of observable and unobservable phenomena: as a typical organizational theory that puts forward directional predictions, it explains and predicts the tendency for organizations to become more similar to each other over time and express less strategic and interest-driven behavior, conforming to ever-increasing institutional pressures. A theory of isomorphism makes scientific predictions while its modern advancements do not. Drawing on Popper's idea of the limit of domains of explanation and limited domains of theories we present two propositions that may direct our attention towards the strength or weakness of institutional theories with regard to their explanations of organizational processes and behavior.

The paper draws implications for further theory building in institutional analysis by suggesting the nature of institutional explanations and the place of institutional change in the theoretical apparatus. Once institutional theory explains the tendency of the system towards equilibrium, there is no need to explain the origins and causes of radical change per se. Institutional isomorphism theory explains and predicts how even after radical changes organizational fields will move towards isomorphism, that is, institutional equilibrium. The task is, therefore, not to explain agency and change but to show that it is natural and inevitable processes that organizational field will return to isomorphic dynamics and move towards homogenization no matter how much radical change occurred in this field.

The paper discusses the practical problems with instrumental utility of institutional theories. In order to be useful any theory must clearly delineate its boundaries and offer explanations and predictions and it is only the former 1977/1983 institutional theory that satisfies these requirements while modern advancements merely offer ambiguous theoretical umbrellas that escape empirical tests. For researchers therefore it is important to recognize which theory can be applied in a given limited domain of research and which one has little or no value.

This paper uses a social network approach to explore converging world‐systems hypotheses regarding the effects of increasing integration of socialist countries into the capitalist world economy since the height of the Cold War. Research on interdependence and other power relations among states in the world order cite the development of Intergovernmental Organizations (IGOs) and their expanding numbers as evidence of an evermore sophisticated network in which countries have unique positions related to their functioning in the world order. Theories of International Development and International Relations suggest that at the beginning of the Cold War, capitalist states and socialist states functioned in effectively mutually exclusive realms. The balance of power between the US and the USSR perpetuated a world order in which, for the most pan, capitalist states did not engage in political or economic relations with socialist states and vice versa.

This paper unifies previous research literature on employee participation in continuous improvement (CI) activities through the development and validation of a conceptual model. The purpose of this model is to illustrate how organizational drivers foster organizational and individual enablers which, in turn, strengthen employee participation in CI. The article also discusses the results and managerial implications.

Firstly, the article introduces the main variables affecting employee participation in CI, looking at the different possible relationships proposed in existing literature. In accordance with the Kaye and Anderson (1999) framework, these variables are categorized into organizational drivers, organizational and individual enablers and individual outcomes. Based on these categories, a model was put forward and empirically validated using data collected from three Spanish companies (n = 483) and using partial least squares structural equations modelling (PLS–SEM).

A model was put forward, proposing PIRK systems (power, information, rewards, knowledge) as the main organizational driver of employee participation in CI activities. PIRK impacts positively on social influence (organizational enabler), self-efficacy and job satisfaction (individual enablers). These enablers, together with employee intention of participating, help determine employee participation in CI activities.

Organizations with CI programmes should develop systems based on employee empowerment, information, rewards and knowledge in order to foster their self-efficacy and seek out a culture where social influence may help to improve job satisfaction. By suitably managing these organizational drivers, managers can help to further develop certain organizational and individual enablers responsible for fostering employee participation in CI activities.

By unifying different behavioural and CI-related frameworks, this paper carries out an in-depth study into the process of fostering employee participation as the key aspect in helping organizations sustain CI programmes. This paper shows the importance of managing PIRK organizational drivers as levers in the process of developing certain organizational and individual enablers, which are responsible for enhancing employee participation in CI.

This study aims to investigate the compositional characteristics of aromatic hydrocarbons extracted from coals and to describe how the sulfur content influences the properties of coals and whether widely accepted maturity parameters are suitable for medium- to high-sulfur coal.

Four samples of medium- to high-sulfur coal were obtained from Fenxi, Shanxi Province, and studied using gas chromatography and gas chromatography–mass spectrometry (GC-MS).

The GC-MS results showed that there were five series of compounds were identified in the aromatic fractions: naphthalenes, phenanthrenes, oxygen-containing compounds, biphenyls and sulfur-containing compounds. The substituent group was mainly methyl. The content of dibenzothiophenes was high, which was attributed to their high thermodynamic stability. The presence of sulfur reduced the content of oxygen-containing compounds. A depositional environment that facilitated the formation of organic sulfur compounds led to a higher content of naphthalenes.

The development of methods for removing organic sulfur compounds would benefit from a study of their nature, which would be important for improving the use of coal.