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This conceptual paper seeks to bridge two existing theories in a bid to broaden our analytical scope when studying the process of onboarding, retention and exclusion of organizational members. The purpose of this paper is to address this issue.

The authors draw on the social systems theory to advance the fit theory demonstrating the pertinence of macro social factors for the determination of person–organization (P–O) fit.

The result of this conceptual groundwork is a framework for the creation of highly individual personal profiles that refrains from analyses of potentially discriminatory factors like age, race or gender.

The authors present an individualized, multidimensional and flexible framework for the analysis of dynamically changing constellations of P–O fit.

This paper aims to improve the mathematical justification of certain analog signal theory concepts and offer a rigorous framework for it.

The framework relies on functional analysis, namely theory of distributions and the concept of weak limit. Its notation is adjusted to resemble the notation usually used in engineering signal theory. It can be used to prove in a rigorous manner already established results in signal theory, but also to establish new ones.

Examples have shown the lack of rigour caused by using ordinary calculus in proving fundamental signal theoretic results. On that basis, concepts of limit, Fourier transform and derivative are revisited in the spirit of functional analysis. A new useful formula for weak limit computation is proved.

Functional analysis is efficiently used in signal theory in a manner approachable by engineers. An original and efficient formula for weak limit computation is presented and proved.

The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state of extant accounting literature in affect and identify directions for future research.

This synthesis systematically reviews experimental accounting papers related to affect in both theoretical and functional respects. The authors first elaborate on the affect infusion theory as the theoretical foundation for the synthesis. The authors then present the sampling method. In Section 4, the authors conceptually and factually summarize affect accounting papers in terms of four major functional areas: auditing, managerial/corporate accounting, tax and financial accounting. The implications of moderators examined in some papers are also discussed. Finally, the authors conclude by revisiting the importance of affect in accounting contexts.

Throughout the synthesis, the authors provide future research opportunities with respect to theories, each functional area and other gaps in the accounting literature.

This synthesis contributes to the accounting literature by providing a pathway to understand the development of accounting research on affect, integrating theoretical foundations and offering future research opportunities to advance the literature.

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

The paper applies FI and CC sociological approaches.

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.

The purpose of this paper is to state new formulation of the programme‐styled framework of pansystems research and related expansions.

Pansystems‐generalized extremum principle (0**: (dy/dx=0)**) is presented with recognitions to various logoi of philosophy, mathematics, technology, systems, cybernetics, informatics, relativity, biology, society, resource, communications and related topics: logic, history, humanities, aesthetics, journalism, IT, AI, TGBZ* <truth*goodness*beauty*Zen*>, etc. including recent rediscoveries of 50 or so pansystems logoi.

A keynote of the paper is to develop the deep logoi of the analytic mathematics, analytic mechanics, variational principles, Hilbert's sixth/23rd problems, pan‐axiomatization to encyclopedic principles and various applications. The 0**‐universal connections embody the transfield internet‐styled academic tendency of pansystems exploration.

The paper includes topics: history megawave, pansystems sublation‐modes, pan‐metaphysics, pansystems dialogs with logoi of 100 thinkers or so, and pansystems‐sublation for a series of logoi concerning the substructure of encyclopedic dialogs such as systems, derivative, extremum, quantification, variational principle, equation, symmetry, OR, optimization, approximation, yinyang, combination, normality‐abnormality, framework, modeling, simulation, relativity, recognition, practice, methodology, mathematics, operations and transformations, quotientization, product, clustering, Banach completeness theorem, Weierstrass approximation theorem, Jackson approximation theorem, Taylor theorem, approximation transformation theorems due to Walsh‐Sewell mathematical school, Hilbert problems, Cauchy theorem, theorems of equation stability, function theory, logic, paradox, axiomatization, cybernetics, dialectics, multistep decision, computer, synergy, vitality and the basic logoi for history, ethics, economics, society OR, aesthetics, journalism, institution, resource and traffics, AI, IT, etc.

The purpose of this paper is to present an academic programme of pansystems research with a lot of new concepts, principles, methods. Universal consideration of philosophy‐mathematics‐technology is set forth with mega‐combination. The emphasis on the transfield internet‐like investigations is developed. Many theory‐methods of pansystems get further concise optimization.

The concrete contents of the paper include: historical megawave, philosophical stratagems, meta‐mathematics, meta‐methodology, technological realistic principles, unification and differentiation of encyclopedic branches, systems science, information theory, cybernetics, biosystems, generalized vitality, computer and IT, thinking science, logic, OR, AI, PR, DM, modernization of yinyang analysis combining dialectics, sociology, economics, meta‐relativity, generalized quantification and scale theory, general process of birth‐growth‐ageing‐disease‐death, the inheritance and development of 300 scholars' researches, etc.

All of the topics concerned with are reduced to the actualizations of PVOR – pansystems variational OR: V−d(xy)=^*0^*/PRR′P′/0^**, which is an integrated synthesis of 20‐PanStemCells of PanConcepts and PanMethod, and embodies a specific pansystems summarization for the core of the true and the good. Furthermore, the formula “Pansystems Researches=^*(PVOR/0^**/Pan54787721/Everything)+^*0^*=^*Pan–netlike connections of thoughts and methods” is expanded with concrete applications.

Provides information on pansystems research.

To develop an overview of generalized scales based on pansystems‐relative quantification.

This is a discussion paper exploring the key issues surrounding generalized measures.

The concrete contents of the study include generalized measure views, dimension theory, concepts, logic, theories, Einstein's relativity, quality‐quantity‐degree, methodology of physics, theorems in pansystems mathematics and physics explained within the framework of pan‐scale transformations.

Provides an overview of generalized scales based on pansystems‐relative quantification.

Reports that, in 1943, Heinrich Freiherr von Stackelberg (1905‐1946) discussed with an informal group meeting in Freiburg (Breisgau ‐ Germany) “Limits and possibilities of economic planning”. Explains that the group called after its chairman “von Beckerath Circle” met to discuss problems of demobilization and the post‐Second World War economic order in Germany. States that Stackelberg’s lecture was found among his manuscripts and published after his death. Notes that Stackelberg is generally considered for his contributions to economic theory; little is known about his views on economic policy. Argues that his views on theory and policy were closely linked, however. Gives a concise statement of Stackelberg’s view on the post‐Second World War economic order in Germany. Points out that he argues strongly against (central) planning of the economic process, makes the important ORDO distinction between economic policy instruments compatible and incompatible with a market economy, but he is not a pro‐market economist of the anti‐state type. Explains that the state is assigned a wide range of policy options (in terms of policy instruments compatible with the market economy), ranging from specific forms of price intervention to income policies and extensive forms of taxation.

The purpose of this paper is to investigate the significance of entrepreneurial role from the perspective of a global, family-owned firm located in Uruguay and operating in a niche market.

This case study adopts role theory as its theoretical framework. Face-to-face, semi-structured, in-depth interviews were conducted with the firm’s ownership/management. The data were analysed using content analysis.

During the interviews, the importance of entrepreneurs’ role was highlighted in various ways. For instance, role emerged in the form of re-developing a business vision, executing strategies and ideas, anticipating events, innovating and internationalising. Together, these key elements helped build entrepreneurial resilience in light of emerging issues. An alignment with various perspectives of role theory, including “functional”, “symbolic interactionist” and “structural” was identified.

The role of the succeeding generation of the firm’s ownership not only is fundamental in reinforcing an entrepreneurial path established by the firm’s founder but also is critical in building upon the earlier foundation, continue innovating and adapting to contemporary challenges in a very dynamic business environment.

The present study makes an original contribution, by examining the significance of entrepreneurial role through the lens of role theory. In this context, the case of a medium-sized, global Latin American family business is investigated.

The paper accepts the “functional paradigm” in the formative process of the image of an object. It holds that the used formulae must be mathematically demonstrated. As for many systems with memory, the frequently met formula is a defined integral. Its inferior limit is considered “the initial instant”. In this paper we show that: (1) The integral representation formula, that gives the image η (t) as a functional on the history ξ =ξ (τ),τ≤q t, of the evolutions both of the observed object and the observer, is only an approximate one. There exists the possibility to appreciate the order of size of the error. (2) The inferior limit of the integral may be mathematically determined and its choice requires some discussions. (3) A more precise formula of η (t) contains also a double integral upon a quadratic form of ξ(τ). The mathematical model is based on the differential calculus on the linear topological locally convex spaces.