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This study investigates whether public accountants in the United States and Taiwan perceive the motivational factors (risks and benefits) surrounding unethical business practices differently because of national culture. The study was based on the general proposition that perceptions would differ because of the closeness of the in‐group being harmed or benefited. Subjects provided perceptions of legal, loss‐of‐face, and reputational risk and of psychic and financial gain for eight unethical business practice scenarios. The findings supported the general proposition in terms of risk perceptions, but not in terms of gain perceptions.

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.

The activity‐based costing (ABC) system of the USA has been adopted by organizations in Thailand and elsewhere. Many cross‐cultural studies provide evidence that, because of cultural differences, successful accounting techniques and practices in one country need to be modified for effective use in another country. Using in‐depth interviews and questionnaires, this study examines the effects of cultural differences on the resistance against the ABC system in the Electricity Generating Authority of Thailand (EGAT), the Provincial Electricity Authority (PEA) and the Metropolitan Electricity Authority (MEA) – the three largest state enterprises in Thailand. It finds that the resistance is high for a system that causes empowerment and redistribution of power. This finding is different from what was found for the USA. The difference can be explained by cultural differences, especially in the power distance dimension, in the two countries. So, Thailand’s implementation of the ABC system must recognize this fact, and system modifications are necessary.

This study aims to include two major objectives. Firstly, Frederick’s leadership is explored and characterized. Secondly, it is examined as to why a leader may (or may not) adopt servant leadership behavior in the case of Frederick II, King of Prussia.

The applied methodology is a historical examination of Frederick II’s leadership, an eighteenth-century’s monarch who has the reputation of being the “first servant of the state.” The analysis is conducted from the perspective of modern servant leadership research.

This study shows Frederick remains a rather non-transparent person of contradictions. The authors identified multiple reasons which explain why a leader may adopt servant leadership. Frederick’s motives to adopt a certain leadership behavior appear timeless and, thus, he most likely shares the same antecedents with today’s top executives.

The authors identified various antecedents of individual servant leadership dimensions, an under-research area to date.

To the best of authors’ knowledge, this study is the first to look at Frederick's leadership style through the lens of modern servant leadership.

In 1990, the Americans with Disabilities Act (ADA) was signed into law by President George H.W. Bush. This law was intended to prevent discrimination against people with disabilities (PWD) in employment, public accommodations, transportation and other areas of life. However, the degree of impact in these sectors has not been studied in tandem. Addressing these sectors together is the primary objective of this paper.

Results are analyzed and presented regarding ADA impacts as well as which organizations provide advocacy services in support to PWD from survey data collected from 1,582 US participants in 2010 (N = 866) and 2015 (N = 716).

Results suggest that the ADA has had a positive impact on PWD, yet this law favorably affects people of certain demographics more than others. Moreover, people with and without disabilities have differing opinions on the impact of the ADA, suggesting that what is conveyed to the public and the impact of the ADA on real-life outcomes of PWD are sometimes misaligned.

The present study helps add to the current body of knowledge on the impact of the ADA by providing perspectives on advocacy services and impacts from a diverse set of PWD and their counterparts without disabilities.

This article encourages novel approaches in the SSCM literature to create transformative change for workers in developing countries' apparel supply chains. It examines how suppliers' implementation of social sustainability is moderated by buyers' pressures (through dyadic ties) and by similar suppliers' pressures (through extended ties).

The article adopts a qualitative method design based on fieldwork and 21 face-to-face interviews with suppliers' senior managers. The data were collected between 2017 and 2020 in the factory premises of suppliers in Pakistan.

This article distinguishes the pressures that moderate suppliers' implementation of social sustainability positively (top-down encouragement, informal exchange and competitive convergence) and negatively (unrewarded commitment) through social ties. Hence, it shows how suppliers experience constrained proactivity as a state of tension.

The article primarily contributes to the SSCM literature by informing how similar suppliers' pressures in the business community constitute important processes of social governance and are key to create transformative change upstream in apparel supply chains. Against this backdrop, it cautions about buyers' opposite pressures and misuse of their negotiation power, which indirectly holds back and dilutes transformative change.

The purpose of this study is to analyze the literature on industry-specific corporate social responsibility (CSR) practices.

Using a multiple-keyword search, the authors identified 302 articles reporting on such practices, published in 99 different academic journals between 1995 and 2014. These articles were analyzed to map the CSR literature, identify which industries have been under greater scrutiny and distinguish trends in the most researched industries.

The authors’ findings indicate that the CSR studies are very unevenly distributed and that the issues studied and the methods used vary widely across industries. The authors also map this field of study and propose suggestions on where research on industry-specific CSR should go in the future.

The first extensive, systematic analysis of the industry-specific CSR literature is provided. The current research adds value to the literature by highlighting the key issues investigated, as well as those that require further inquiry.

The purpose of this paper is to draw on the theory of servant leadership to examine the influence of chief executive officer (CEO) servant leadership on firm performance in the hospitality industry. It examined the mediating role of the service climate and the moderating role of competitive intensity in the relationship between CEO servant leadership and firm performance.

Multiple regression was used to analyze multi-wave, multi-source data from 92 hotels in China. A moderated path analysis was used to test the moderating effects.

CEO servant leadership positively influenced firm performance via the service climate in the hospitality industry. Competitive intensity strengthened the direct effect of the service climate on firm performance, and the indirect effect of CEO servant leadership on firm performance via service climate.

The findings offer managerial insights into CEO succession, service management and human resource management.

This is one of the first studies to investigate how and when CEO servant leadership might shape firm outcomes in the hospitality industry. Theoretically, the findings enrich our understanding of how CEO leadership might shape firm-level outcomes.

People in prison are at a higher risk of preventable mortality from infectious disease such as human immunodeficiency virus (HIV)/acquired immunodeficiency syndrome (AIDS), hepatitis B (HBV), hepatitis C (HCV) and tuberculosis (TB) than those in the community. The extent of infectious disease-related mortality within the prison setting remains unclear. The purpose of this paper was to collate available information on infectious disease-related mortality, including the number of deaths and calculate the person-time death rate.

The authors searched databases between 1 January 2000 and 18 November 2020 for studies reporting HIV, HBV, HCV, TB and/or HIV/TB-related deaths among people in prison.

The authors identified 78 publications drawn from seven Joint United Nations Programme on HIV/AIDS’ regions encompassing 33 countries and reporting on 6,568 deaths in prison over a 20-year period. HIV/AIDS (n = 3,305) was associated with the highest number of deaths, followed by TB (n = 2,892), HCV (n = 189), HIV/TB (n = 173) and HBV (n = 9). Due to the limitations of the available published data, it was not possible to meta-analyse or in any other way synthesise the available evidence.

To inform targeted efforts to reduce mortality, there is a need for more, better quality data to understand infectious disease-related mortality in custodial settings. Increased investment in the prevention and management of infectious diseases in custodial settings, and in documenting infectious disease-related deaths in prison, is warranted and will yield public health benefits.

To the authors’ best knowledge, this is the first scoping review focussed on deaths due to these infections among people in prison internationally. The gaps identified form recommendations to improve the future collection and reporting of prison mortality data.