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The purpose of this paper is to review and critique prior research on audit committees using a practice-theory lens. Research on audit committees has followed the same trajectory as early research on boards of directors, which has been criticised for its singular theoretical perspectives and methodologies that do not capture the complexity of real-world experiences/behaviours.

The authors devise an analytical framework based on practice theory to conduct the review. The authors examine what audit committees should do (i.e. best practice) vs what audit committees actually do (i.e. actual activities in practice – praxis). Attributes of audit committee members, and the relationship dynamics relevant to their role execution (i.e. practitioners), are considered.

Research on boards has found that over-emphasis on agency theory’s monitoring role negatively impacts boards’ effectiveness. The authors invoke other theories in examining what audit committees do in practice. The authors characterise the role of audit committees as oversight not monitoring. The authors question whether, similar to auditing, audit committees are blamist tools or are genuinely orientated towards supporting improvements in organisational management systems. The authors unpack the ritualistic ceremonial behaviours and symbolic endeavours vs substantive engagement by audit committees. The analytical framework also considers the “guardianship circle” around audit committees in the form of the key practitioners and their relationships: audit committee members, auditors and managers.

Drawing on the analytical framework, the authors provide directions for further opportunities for research of audit committees.

According to the social justice model of disability, inclusion is about securing civil and human rights for individuals with disabilities. To that end, supported decision-making is a person-centred process that allows individuals to take control of their own choices and increases their ability to live self-determined lives. Utilizing a case-study approach, this chapter examines the differences between guardianship and supported decision-making and explores how one individual who had been placed within a guardianship format, embraced a more supported decision-making framework through self-selecting a group of family, friends and professionals to serve in an advisory capacity. Through this approach, he regained control of decision-making, assumed the ‘dignity of risk’ associated with decision-making and restored his right to self-determination.

This study aims to develop a unified theoretical framework that presents a cohesive picture of workplace cyberbullying to better understand the interplay between cyberbullying, its effects on organizations and organizational controls enacted to contain these effects.

The study conducts a theoretical review of the workplace cyberbullying literature between 2005 and 2021 drawing upon existing literature and two important theories, the routine activities theory and control theory. The final sample of 54 empirical papers represents a comprehensive body of literature on cyberbullying published across various disciplines.

A theoretical model of workplace cyberbullying is developed, which highlights major antecedents to workplace cyberbullying and its impact on individual employees as well as organizations.

As firms increasingly rely on information and communication technologies (ICTs), the misuse of ICTs in the form of cyberbullying is also increasing. Workplace cyberbullying severely hurts an organization’s employees and compromises the efficacy of its information systems. Fortunately, various controls can be utilized by firms to minimize workplace cyberbullying and its attendant costs. In all, eleven propositions are offered, providing a robust agenda for future research. The authors also offer insights for practitioners on how to minimize cyberbullying in the workplace and its damaging effects.

The purpose of writing this paper is to defend the doctrine of commodification, or alienability: that there are no exceptions to the principle that all things that are owned may be legally sold.

The approach of this paper is to consider arguments to the contrary, mainly those, in this case, furnished by Kuflik, and then to refute these arguments.

The conclusion of this paper is that socialism, the view that purchases and sales, markets, free enterprise, is unjustified, is mistaken. Non‐alienability is part and parcel of the critique of markets. To the extent it is countered, markets are strengthened.

Future research would probe more deeply into anti‐market arguments.

The practical implications is that the law should legalize markets in body parts, and, more radically, should recognize voluntary slave contracts.

This is virtually an entirely original paper, in that there are only a very few publications that defend complete alienability, such as does this one.

This chapter approaches the question of government and surveillance through a comparison between the control practices observable in two types of places. First, we focus on international airports, specifically the French international airport of Orly. Airports are maximum security zones where persons perceived as having no legitimate business are expelled and where suspicious objects are destroyed. The second kind of places are the ones labeled as “no-go areas”, violent pockets within urban space. Social housing projects located in the bleak suburbs of French cities are such dangerous zones. Both kinds of places – airports and no-go areas – have very different time and space features: people briefly pass through anonymous airports where relationships are kept at an impersonal minimum, whereas the population of a housing estate area is made of “permanent transients” pinned down by a shared fate of which there seems no escape.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

Intergenerational confinement is an under-recognized, policy-driven issue which greatly impacts Indigenous and racialized peoples in countries with ongoing colonial legacies. Numerous policy solutions enacted over colonial history have exacerbated instead of mitigated this situation. This chapter advances an improved understanding of the impacts of carceral legacies, moving beyond the dominant focus of parental incarceration in the literature. Focusing on Indigenous peoples, multiple generations in families and communities have been subjected to changing methods of confinement and removal. Using critical policy analysis and interview research, this chapter interrogates these intergenerational impacts of carceral policy-making in Canada, Australia, and New Zealand. Drawing on qualitative interviews with 124 people in the three case countries, this chapter centers perspectives of people who have been intergenerationally confined in carceral institutions. With a goal of transformation, it then explores an alternative orientation to policy-making that seeks to acknowledge, account for, and address the harmful direct and indirect ripple-effects of carceral strategies over generations.

The purpose of this paper is to report on a search of criminology and related databases to identify fraud prevention intervention projects that showed promising achievements in reducing offences.

A keyword search of Criminal Justice Abstracts was supplemented by searches of related databases and case study repositories – conducted up to 31 May 2019. The paper includes some attention to indicators of “what doesn’t work” as well as “what might work” or “what should work”. Selection criteria were open about evidence, rather than exclusively applying strict scientific standards.

Overall, the literature is marked by inferences regarding what should work, based on diagnostics about opportunity factors in fraud and victim characteristics. In terms of evaluated intervention projects, only two were identified that met best practice scientific standards. However, a further 17 projects were included where there was some evidence of a likely benefit.

Available evaluations of intervention projects are predominantly within-in group studies. Pre- and post-intervention time frames are often short, limited to one year or less; with only one follow-up study.

The findings demonstrate the need for applied experiments to build knowledge about effective fraud reduction strategies. The main lesson from the content of the 19 projects concerns the value of a situational crime prevention framework for designing and testing interventions, especially through enhancing rule setting, reducing anonymity, extending guardianship and formal surveillance, and facilitating compliance.

This appears to be the first systematic literature review of applied counter-fraud intervention projects.

Special education today in the Ukraine is dramatically different than its early origins which stressed communal guardianship for persons with disabilities to its current movement to inclusive education. The journey to inclusive education was inconsistent due to a variety of elements such as the collapse of the Russian Monarchy, a series of different governments and social-political structures, World War II and membership in the USSR which stressed a unification of the education system. However, special education professionals who worked at the Special Education Pedagogy Institute of the National Academy of Pedagogical Sciences continued to research and develop a philosophical instructional framework to educate students with disabilities that includes theoretical and practical aspects of inclusive education. This chapter provides a detailed description of this framework as well as prevalence and school placements aspects, classification and assessment parameters, and the impact of legislation for free public education. The chapter concludes with challenges to inclusive education such as attitude modification, infusing necessary teacher instructional strategies, and the incorporation of best practices from special education to regular education settings.