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The purpose of this paper is to investigate the factors influencing career intentions toward becoming a Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on students' work experience, prior major/s at their undergraduate level, gender, attitude toward the opportunity cost of becoming a CPA and their perceptions of the CPA profession.

The sample comprised students studying at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the relationship between these influential factors and their career intention, with particular reference to those who intended to pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to become a CPA and those who merely want to brush up on their accounting skills and do not wish to sit the CPA entrance exams. A total of 349 effective responses were analysed.

Findings indicate that students who have work experience and major in disciplines other than accounting or business are more reluctant to become a CPA. This is in direct contrast to one of the objectives for the CPA reform scheme in Japan, which is to extend the diversity of CPA candidature.

This paper is the first study undertaken in Japan to successfully provide a new dimension on the factors that influence career intention of students aspiring to become a CPA.

This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision.

This study is the first such research in Japan that has been conducted to investigate students' perception of various factors regarding the accounting profession and CPA. The data used in this study were collected via questionnaires completed by students who were studying at the undergraduate and graduate levels in large Japanese universities. From approximately 200 universities offering accounting courses in Japan, this study mainly selected universities where students were contemplating a career in the accounting profession. The results of the questionnaire were then quantitatively analyzed.

The results indicated significant differences in several factors of perceptions toward the CPA between accounting students and non‐accounting students. These results create various implications that need to be addressed in order to reverse the current situation of the problematic unpopularity towards the accounting sector in Japan.

As this is the first accounting education paper produced in Japan on this topic the results will inspire educators and the CPA to re‐think the way in which they market accounting as a profession to potential students.

The paper intends to identify and explain key managerial principles for vertical integration in the cattle industry during a key period of environment uncertainty.

Following Yin's advice on using case studies for exploratory theory development, this study builds on existing theories of vertical integration through a case study that explores potential prospects for cattle producers in a uniquely uncertain environment and the execution of a higher degree of vertical integration in a mature market.

The creation of NVF is a result of a well‐groomed uncertainty management scheme designed to attain a higher degree of vertical integration within an enterprising community. Some key managerial principles have been identified that can be applied to a thriving vertical integration endeavour in the cattle industry. History has proven that such an undertaking is taxing. Nevertheless, by looking at NVF's business model, it can be seen that environmental uncertainty can facilitate vertical integration projects in the cattle industry, given the right community‐oriented doctrine.

This case study does not include cases where cattle producers were not so successful.

It provides advice for managing vertical integration by networks of small business owners in the cattle industry. The BSE crisis seems to have triggered efforts to decrease dependency, especially by outside stakeholders. NVF focused its members on building a business model and long‐term objectives beyond the specific uncertainties created by bovine spongiform encephalopathy (BSE), such as whether the border reopened or stayed permanently closed to foreign markets. Domestic consumers were their core marketing priority at the outset. In addition, future plans were set in motion to create a strategy to seek other foreign markets, including the EU.

The case study presented in this paper provides an example of vertical integration as a strategic response to market uncertainty enhanced by a political and economic crisis in a rural community. This paper also outlines key events of the Canadian BSE crisis, the Canadian beef industry and surrounding communities, and the relevance of past research on environmental uncertainty and vertical integration in explaining why vertical integration has been strategically unnatural to cattle producers but occurred in this situation.

In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.

Beancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.

This study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.

Based on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.

Extends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.

Cities are increasingly using events as an instrument for economic and social change and cultural and urban regeneration. Major events help cities to distinguish themselves, and attracting event-related tourism generates income and jobs and increases atmosphere and “liveliness”. Many cities have therefore positioned themselves as “eventful cities” or “festival cities” by adopting event-led strategies. The paper aims to discuss these issues.

The effects of the 2007 European Capital of Culture (ECoC) in Sibiu, Romania were evaluated through a decade of longitudinal research including surveys and depth interviews with local residents, stakeholders and tourists to monitor the sustainability of event-related regeneration strategies.

The impacts identified include increased cultural activity, tourism growth, image improvements and increased pride among residents. These impacts have been facilitated by a local growth coalition, and the increased linkage of the city to flows of investment, skills and talent through EU membership. The city has taken some important steps to becoming an “eventful city”, in which events are utilised to sustainably increase the quality of life. However, the momentum of eventfulness developed in 2007 has been difficult to maintain, and there are difficulties in separating the effect of event-related activities from wider cultural, social and economic development factors.

The research indicates that the Sibiu ECoC in 2007 and the programme of cultural development leading up to it had substantial impacts on the city both in the short and longer term. The ECoC certainly met most of its short-term aims, as there was a significant economic boost from tourism and an improvement in the external image of the city.

Qualitative research has made important contributions to social science by enabling researchers to engage with people and get an in-depth understanding of their views, beliefs and perceptions about social phenomena. With new and electronically mediated forms of human interaction (e.g. the online world), there are new opportunities for researchers to gather data and participate with or observe people in online groups. The purpose of this paper is to present features, challenges and possibilities for online ethnography as an innovative form of qualitative research.

Ethnography is about telling a story about what happens in a particular setting or settings. In order to do this online, it is important to revisit, adopt and adapt some ideas about traditional (offline) ethnography. The paper distinguishes online ethnography from other types of research. It draws some generic features of online ethnography and identifies challenges for it. With these ideas in mind the paper presents and provides a reflection of an online ethnography of software developers.

Online ethnography can provide valuable insights about social phenomena. The paper identifies generic features of this approach and a number of challenges related to its practice. These challenges have to do with to the choice of settings, use of online data for research, representation of people and generation of valuable and useful knowledge. The paper also highlights issues for future consideration in research and practice.

The ethnography helped the researcher to identify and address a number of methodological challenges in practice and position herself in relation to relevant audiences she wanted to speak to. The paper also suggests different orientations to online ethnography. Lessons learned highlight potential contributions as well as further possibilities for qualitative research in the online world.

Online ethnography offers possibilities to engage with a global audience of research subjects. For academics and practitioners the paper opens up possibilities to use online tools for research and it shows that the use of these tools can help overcome difficulties in access and interaction with people and to study a diversity of research topics, not only those that exist online. The paper offers guidance for researchers about where to start and how to proceed if they want to conduct online ethnography and generate useful and valuable knowledge in their area of interest.

Drawing upon a systematic literature review in new technology, innovation transfer and diffusion theories, and from interviews with technology leaders in digital transformation programs in the US Oil & Gas (O&G) industry, the authors explore the relationships among O&G industry dynamics, organization's absorptive capacity and resource commitment for new digital technology adoption-implementation process.

The authors employed the empirical survey method to gather the data (a sample size of 172) in the US O&G industry and used structural equation modeling (SEM) to test the measurement model for validity and reliability and the conceptual model for hypothesized structural relationships.

The results provide support for the study’s causal model of adoption and implementation with positive and direct relationships between the initiation and trial stages, between the trial stages and the evaluation of effective outcomes and between the effective outcomes and the effective implementation stages of digital technologies. The results also reveal partial mediating relationships of industry dynamics, absorptive capacity and resource commitment between respective stages.

Based on the current study's findings, managers are recommended to pay attention to the evolving industry dynamics during the initiation stage of new digital technology adoption, to utilize the organization's knowledge-based absorptive capacity during digital technology trial and selection stages and to support the digital technology implementation project when the adoption decision of a particular digital technology has been made.

The empirical research contributes literature on digital technology adoption and implementation by identifying and demonstrating the importance of industry dynamics, absorptive capacity and resource commitment factors as mediating variables at various stages of the adoption-implementation process and empirically validating a process-based causal model of digital technology adoption and a successful implementation project that has been missing in the current body of literature on digital transformation.

Although it is commonly assumed that comparative studies are the best way to proceed in constructing theories of organizing, the practical fulfillment of this postulate has always been problematic. For example, anthropologists should have given organization theorists a clue long ago: they made the stories of their exotic localities interesting by using a variety of fictional approaches in their reporting. The purpose of this paper is to call for the development of anthropologies of organization through “distant reading” of novels.

The paper uses insights from literary theory, notably Iser and Moretti, to discuss the benefits of “distant readings” of novels for scholars and students within the discipline of organization studies.

Distant readings can make it possible for those studying organizations to consider novels as sources in historical anthropology; can enable an exploration of the theories embedded in the novel; can contribute to advancement in approaches to reading fieldwork material, and can help organization theorists better delineate the boundaries of their own literary genre.

The paper broadens the understanding of the relationship between the novel and organization through explaining how reading novels through the glasses of an organization theoretician might produce “novel readings” but also novel insights into the practices of organizing – across times and places.