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In this chapter, the author provides a concise introduction to the 3C Model of Taoism in responsible management. The discussion delves into the fundamental concepts of sustainable development, including the 3P Model (people, profit and planet), which represents the key dimensions of sustainable business development. Additionally, the relationship between the 3C Model and the 3P Model is examined, highlighting the interconnectedness of these frameworks. The 3C Model of Taoism encompasses compassion, conservation and compliance, which are integral components of responsible management. By integrating these principles into management practices, organizations can foster a more sustainable and ethical business environment. The chapter concludes with a compelling business story that demonstrates the application of Taoist principles in the establishment and growth of a successful firm in the United Kingdom. This real-life example illustrates the positive impact of incorporating the 3C Model of Taoism in management practices, leading to a sustainable business.

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

Appearance is part of a person's non-verbal communication, and looks are often associated with the perceived ‘attractiveness’ of individuals for hiring practices in the workplace. As such, physical attractiveness can be a ‘prized possession’ when it comes to leaving a positive impression on managers who are interviewing candidates. In the twenty-first century environment, our society seems to be more obsessed with physical appearance than ever before because society has conditioned us to associate beauty with other favourable characteristics. Of course, such appearance norms, regarding attractiveness, ‘good looks’ and beauty are linked to years of socialisation in culture, cultural norms and materialistic personality standards.

In a business context, managers and employers often make hiring decisions based on the appearance and attractiveness of the job applicants since outward appearance seems to play a significant role in which candidates eventually might get the job. Physically attractive job applicants and candidates tend to benefit from the unearned privilege, which often comes at a cost to others who are equally qualified. Preferring employees who are deemed to be attractive, and consequently discriminating against those who are perceived as unattractive, can present legal and ethical challenges for employers and managers. In this chapter, we provide a discussion and reflection of appearance-based hiring practices in the United States with relevant legal, ethical and practical implications for employers, human resources professionals and managers. We focus on ‘lookism’ or appearance discrimination, which is discrimination in favour of people who are physically attractive. As such, we examine federal, state and local laws regarding appearance discrimination in the American workplace. We also offer sustainable policy recommendations for employers, HR professionals and managers on how they can be fair to all candidates in order to hire, promote and retain the most qualified professionals in their departments and organisations.

The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.

To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.

The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.

CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.

Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.

This study examines the impact of generative artificial intelligence (GenAI), particularly ChatGPT, on higher education (HE). The ease with which content can be generated using GenAI has raised concerns across academia regarding its role in academic contexts, particularly regarding summative assessments. This research makes a unique contribution to the literature by examining university student and staff perceptions of current and future issues pertaining to the role of GenAI in universities.

A qualitative method involving five one-to-one semi-structured interviews with four students and a lecturer explored the ethical and practical issues of GenAI text generation in academia. An inductive thematic analysis was chosen as it provided nuanced insights aligned with the study’s goals.

Use of GenAI was discussed within the context of a range of topics, including perceptions of academic misconduct, authorial integrity and issues pertaining to university policies. Participants universally defined traditional classifications of academic misconduct but were unable to provide clear definitions where the use of GenAI was included for writing summative assessments. Students showed a more open engagement with GenAI, considering it a tool for overcoming obstacles rather than a means to plagiarise. Educators were generally more cautious and less optimistic about the academic role of GenAI. Lack of clear institutional policies surrounding such tools also contributed to ethical ambiguities.

The study highlights diverging perspectives between students and academics, which necessitate a forum for dialogue, ensuring the need to develop clear policies to steer the integration of GenAI in a manner that is beneficial for students and academics.

The purpose of this study was to address calls for and test efficacy of an app based, short term resilience intervention for individual benefit.

Three independent samples of participants were assessed to determine the efficacy of an employee focused resilience intervention. Study 1 includes a cross sectional validation of the approach. Study 2 examines validity of the intervention using pre- and post-tests. Study 3 utilizes random assignment of groups (treatment and control) to determine invention results on resilience and individual psychological well-being.

Evidence suggests employees in the experimental group reported higher levels of resilience and psychological well-being as a result of the intervention. Further, the authors found no significant changes in resilience or psychological well-being amongst employees in the control group suggesting the intervention induced the effect.

Previous research attempting resilience interventions have been long, cumbersome and expensive for organizations. Basing the authors’ method on previous research regarded as micro interventions, this intervention is individualized, flexible and very cost effective for organizational application.