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Building on encapsulated interest account and motivated cognition account, this study aims to investigate how channel members extend trust in a channel leader when the channel leader applies various non-coercive power sources (e.g. referent, expert, legitimate and reward power). Besides, the study explored the changes in channel members’ trust in a channel leader when each non-coercive power source is coupled with coercive power sources.

Using survey items from previously validated scales, the study collected responses from 237 channel members of 3 paint distribution channels in India. Data were analysed using structural equation modelling and multi-group moderation analysis techniques.

Findings indicated that expert and reward power sources enhance trust in channel leaders while affective commitment mediates the effects of all the non-coercive power sources on trust. Further, coercive power weakens the effects of expert power on trust.

The study is based on a cross-sectional survey and confines to the paint industry in India. Replicating this study in other countries and industries will better generalise the study’s findings.

The study recommends that channel managers use power sources to build trust in channel leaders. Consequently, they will be able to emphasise those specific power sources while developing channel management strategies.

The study contributes to a greater understanding of the power-trust relationship.

The primary aim of this study is to examine the descriptive power of the private interest model of professional accounting ethics developed by Parker in 1994. This examination is undertaken over an extended time period in the Irish context. It develops prior research which concluded that the operation of the professional ethics machinery of the Institute of Chartered Accountants in Ireland (CAI) facilitated private interest motives on the part of the ICAI. The paper draws on evidence regarding three critical events occurring outside the disciplinary process of the ICAI but impacting directly on its operation as well as on perceptions from within the process. The discourse surrounding the disciplinary process from 1994 to 2001 is examined using media coverage and ICAI pronouncements. This is augmented with in‐depth interviews held with members of the ICAI disciplinary committees. The analysis provides evidence of pockets of support for the descriptive power of Parker’s model but also illustrates how the rigid and static nature of the separate roles depicted within the model can often fail to capture the complexity of the various changes occurring over the period examined. The study presents evidence which challenges the proposed interrelationships between the various private interest roles depicted in the model and makes some suggestions for the modification of the model, particularly the interrelationships depicted therein.

The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

This paper focuses on the three discourses of human resource reporting that Jan‐Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan‐Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process..

The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

This historical study explores accounting’s association with processes of cultural hybridisation involving themes such as image-(un)making, alliance-formation and norm-setting as part of Britain’s civilising mission during the era of modern globalisation. In doing so, the purpose of this paper is to examine the manner in which accounting may be implicated in micro-practices through which multi-layered socio-political relations of inequality are produced.

Archival materials enable an accounting understanding of the historical processes of image-(un)making, norm-setting and formation of a hybrid form of rule through elite indigenous alliances.

The study finds that the British Empire’s colonial project on civilising the indigenous peoples in British Fiji involved: the (un)making of indigenous identities and their moralities; and the elaboration of difference through ambiguous, partial and contradictory application of accounting in attempts to support the globalised civilising course. The globalising challenges indigenous peoples faced included accounting training to change habits in order to gain integration into the global imperial order. The study also finds that the colonised indigenous Fijians had emancipatory capacities in their negotiation of and resistance to accounting.

The paper identifies avenues for further accounting examination of such processes in the context of post-colonialism and current forms of neo-liberal globalisation.

By investigating accounting’s association with processes of cultural hybridisation, this paper makes a significant contribution by providing the detail on the role of accounting records kept by the British Empire to facilitate Britain’s domination and control over the colony of Fiji and its residents.

Despite the existence of a variety of approaches to the understanding of behavioral and managerial ethics in organizations and business relationships generally, knowledge of organizing systems for fidelity remains in its infancy. We use halakha, or Jewish law, as a model, together with the literature in sociology, economic anthropology, and economics on what it termed “middleman minorities,” and on what we have termed the Landa Problem, the problem of identifying a trustworthy economic exchange partner, to explore this issue.

The article contrasts the differing explanations for trustworthy behavior in these literatures, focusing on the widely referenced work of Avner Greif on the Jewish Maghribi merchants of the eleventh century. We challenge Greif’s argument that cheating among the Magribi was managed chiefly via a rational, self-interested reputational sanctioning system in the closed group of traders. Greif largely ignores a more compelling if potentially complementary argument, which we believe also finds support among the documentary evidence of the Cairo Geniza as reported by Goitein: that the behavior of the Maghribi reflected their deep beliefs and commitment to Jewish law, halakha.

Applying insights from this analysis, we present an explicit theory of heroic marginality, the production of extreme precautionary behaviors to ensure service to the principal.

Generalizing from the case of halakha, the article proposes the construct of a deep code, identifying five defining characteristics of such a code, and suggests that deep codes may act as facilitators of compliance. We also offer speculation on design features employing deep codes that may increase the likelihood of production of behaviors consistent with terminal values of the community.

This paper examines how accounting concepts were utilised in domestic waste collection services in Ireland over the past two decades or so. In comparison to other former “free” services in the Irish context, the prevalence of accounting concepts has been greater and delivered a more successful outcome.

Drawing on the concepts of calculation, the “economic” and economization, events around domestic waste policy in Ireland are examined, and the increasing prevalence of concepts such as price, cost and profitability in these processes are a focal point. Publicly available documents such as government policy documents, parliamentary records and media reports are utilised to draw out these concepts. The period of analysis is 1996–2018.

The findings reveal the role of accounting concepts in the economization of domestic waste policy in Ireland. The result of the economization process was a fully privatised, profit-oriented, price-monitored system.

This research provides a broad view of accounting concepts in the management of domestic waste. It highlights how waste policy in Ireland travelled through instances of being political and economic over time. The research is limited by its use of secondary data.

This study highlights how accounting concepts were used in varying ways to bring about a satisfactory solution to domestic waste disposal in Ireland, namely the privatisation of waste services.

This study aims to protect Lactobacillus plantarum and Enterococcus faecium encapsulated in alginate beads during stress treatments, such as high temperatures and concentrations of sodium chloride (NaCl) and sodium nitrite (NaNO₂).

Free and encapsulated probiotics were subjected to 70 and 80°C during 5, 10, 20 and 30 min. In addition, the probiotics were subjected to concentrations of 0.5, 1.0, 2.5 and 5.0 per cent NaCl and 0.5 and 1.0per cent of NaNO₂.

Free Lactobacillus plantarum was more resistant to heat than free Enterococcus faecium. Alginate-encapsulated Lactobacillus plantarum (ALP) also was more resistant to heat treatments than alginate-encapsulated Enterococcus faecium (AEF). After 30 min at 70°C, ALP showed levels about 6.9 log CFU/g while AEF presented 4.3 log CFU/g (p = 0.005). However, at 80°C, ALP maintained levels higher than 6 log CFU/g for up to 10 min, while AEF was able to maintain those levels only for approximately 5 min (p = 0.003). Encapsulation process provided adequate protection for both probiotics against NaCl. In relation to NaNO₂ concentrations, 0.5 and 1.0 per cent reduced viability of both probiotics (p = 0.014), either as free cells or as alginate-encapsulated forms.

Alginate beads containing probiotics is an interesting alternative for application in foods such as cooked meat products.

Alginate beads elaborated with milk powder, inulin and trehalose were effective to protect probiotics in stress situations similar to those can be found in the processing of foods, such as cooked meat products.

This paper examines how the UK Chartered Accountants Joint Ethics Committee’s (CAJEC) 1996 Statement Integrity, Objectivity and Independence, which was developed at a time of mounting levels of criticism of the auditing profession, provides legitimization for the accounting profession’s increased commercial activities, particularly in the area of other business services. Parallel with a major shift in the nature of the activities of the professional firm, this ethics Statement gives expression to changes in the profession’s concept of independence. It adopts a more accommodating method for evaluating the adequacy of an auditor’s independence, introducing a “framework” approach in contrast with its predecessor’s “rule book” approach. Both the Statement and respondents to the preceding Consultation Papers support the flexible system afforded by the framework in terms of promoting clients’ economic interests. Moreover CAJEC’s proposals did not include any initiatives to promote audit firm transparency which might have enabled external monitoring of compliance with the framework. Thus, while the Statement does place some limitations on the flexibility of the framework and retains the distinction between audit and other activities, it ultimately embodies a notion of independence that is at one with the interests of the profession.

The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The findings are interpreted drawing on key elements of Parker's private interest model of professional accounting ethics, particularly the private interest roles of professional authority and professional insulation.

The primary evidence used is drawn from numerous sources. These include: extensive “private” documentation comprising original correspondence between the complainant in the case examined (or his advisors) and various representatives of the ICAI spanning a five‐year period; detailed supporting documentation included with this correspondence; Independent Experts' Reports on the complaints submitted; and in‐depth interviews with the complainant prior to, during, and post the examination of the documentary evidence.

The paper reveals how high levels of professional authority and professional insulation worked in tandem to prevent complaints entering the complaint process and deny the complainant reasons for decisions taken. It demonstrates how a key structural barrier in the complaint process, the screening role of the professional accounting body's secretary, created a complainant impression of a process concerned primarily with protecting members' interests. Subsequent to complaint process changes, an erosion of professional insulation is unveiled. However, this proves fleeting and, in response to persistent complainant challenges to heightened demonstrations of professional authority, the degree of professional insulation intensifies further.

The paper focuses on a specific case where the complainant was dissatisfied with the ICAI's procedures. It reveals the extent to which complainants using professional body complaints procedures may, often by virtue of the structures in place, feel that profession protection motives are overriding purported concerns for society protection.

The paper extends and advances the literature examining professional accounting body disciplinary and complaint procedures. Prior research investigating the operation of these procedures has neglected to examine complaint processes in depth to inform their evaluations, particularly from the perspective of potential users of these processes.