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The purpose of this paper is to investigate the theoretical foundations of the solidarity network concept and its perceived utility as an enabling force for social organizations to influence change. The theoretical framework presented is intended to stimulate dialogue, interest and investigation on the subject of solidarity networks.

The paper adopts a discourse analysis‐type approach to developing a theoretical framework for conceptualizing solidarity networks through an analytical review of existing literature on solidarity and solidarity networks. It is through consideration of this literature that the “threads” of a theoretical model for solidarity networks are “woven” together.

Based on the findings of the analysis the paper asserts that the following characteristics are among the defining elements of solidarity networks and help to form the basis of a theoretical framework that strives to create a more cohesive understanding and an applied exploration for future analytical investigations. These characteristics are: support for “broad” values, anti‐oppression and vision‐based solidarity for the future; the flexibility and adaptability of the network's organizational structure and issue‐area(s) of focus; that network members are motivated by a sense of mutuality, or mutual self‐interest; that network members are motivated by “high‐order” values associated with the “public good”; and that there is a demonstrated ethic of social responsibility and social justice.

The paper represents a theoretically‐based approach to conceptualizing solidarity networks. It adds new dimensions to one's thinking about social networks as a form of social relationship and social network analysis (SNA) as a “tool” for describing social relationships.

Ethical corporate citizenship and good corporate governance have received increased attention since the financial scandals prevalent at the beginning of the new millennium. This study first explores the relationship of ethical corporate citizenship to financial performance (i.e., greater profitability and efficiency, and lower cost of capital). Second, the study examines whether ethical corporate behavior is associated with a market-value premium. Results of prior studies are mixed. The results of our study contribute directly to the recent accounting literature in which specific aspects of ethical corporate behavior have been explored (Fukami et al. 1997; Ittner and Larker, 1998; Ballou et al., 2003; Clarkson et al., 2004). We use firms listed by Business Ethics as “The 100 Best Corporate Citizens” as our sample of ethical firms. The univariate results of our study indicate a significant relationship between ethical corporate behavior and financial performance (i.e., greater profitability and efficiency, and lower cost of capital). The results of multivariate tests, controlling for prior year market value of equity, yield results that indicate a marginally significant association between being recognized as ethical in that year and market value of equity, but no association between being recognized as ethical at least one time and market value of equity. Nevertheless, given our study's findings of better financial performance and lower risk, we conclude that ethical corporate citizenship does indeed benefit a firm.

A person can approach the High Court directly under Article 226 for a violation of a Fundamental Right. The Fundamental Rights, however, are available only against the bodies which are ‘state’ within Article 12 of the Constitution. The judgement of the Supreme Court in Dr. Janet Jeyapaul v. SRM University extends the ambit of Article 226 to all bodies, whether governmental or private, which are performing ‘public function’ or ‘public duty’. Imparting education is taken to be a public function. The judgement opens new dimensions of constitutional law

Although extensive empirical studies have been conducted on capital structure in the context of developed countries, few have been carried out on emerging markets using large pools of data with comprehensive modeling techniques. This paper examines the financial characteristics of Malaysian companies and their debt policies using data of 106 firms from 1992 to 1999. The results of pooled GLS regressions show that all types of debt (short‐term, long‐term, and total) are influenced by the variables for profitability, size, and tangibility—but not by growth, risk, and investment opportunity (market‐to‐book‐value ratio). Thus, the latter results are contrary to evidence from developed markets. However, when the data are classified into two sub‐periods, only in the first (1992–95) does the risk variable reveal the hypothesized positive influence on all debt ratios, reflecting Malaysia's economic uncertainty in the throes of the Asian financial crisis and implementation during the second sub‐period (1996–99) of the domestic capital control policy. Profitability has a persistent and consistent negative relationship with all types of debt ratios in both periods; this confirms the capital structure prediction of the pecking order theory in an emerging capital market.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

The purpose of this paper is to present the challenges encountered when conducting qualitative research in foodservice operations and to discuss the strategies to overcome the identified challenges.

The researchers conducted food safety observations, interviews, and focus groups with more than 600 foodservice employees and managers. The researchers encountered multiple challenges including institutional review board approvals, managements' willingness to participate, and organizational and cultural barriers.

Obtaining in‐depth, credible information through observations, interviews, and focus groups adds depth and breadth to hospitality studies. However, given high industry turnover, recruitment and retention throughout a study is problematic. Moreover, researchers encounter many barriers as they obtain data, such as establishing authenticity and overcoming Hawthorne and halo effects.

Strategies to increase participation and thereby improve qualitative research have not been previously addressed in the hospitality literature

Purpose – The purpose of this study is to empirically examine the extent of adoption of International Financial Reporting Standards (IFRS) within three major South Asian countries – India, Pakistan and Bangladesh.

Design/methodology/approach – We selected 566 non-financial listed companies for the financial year 1997–1998. Fifty-two measurement practices and 72 disclosure practices were drawn from 15 commonly adopted IFRS.

Findings – We find that the overall level of adoption of IFRS regarding measurement and disclosure practices is higher in Pakistan compared with India and Bangladesh. We also find that the adoption level is high for inventories, income statement for the period, research and development costs, retirement benefit costs, foreign currency translations, business combination and accounting for investment in associates, whereas the adoption level is low in the areas of cash flow statements, taxes on income, property, plant and equipment, accounting for leases, accounting for government grants, borrowing costs and consolidated financial statements.

Originality/value – Adoption of IFRS issued by the International Accounting Standards Board (IASB) by listed companies has been a subject of immense interest among accounting standard setters, practitioners and academics throughout the world. South Asian countries have adopted IFRS, either fully or with minor modifications, with a view to improving the quality of financial reporting. This article is one of few that examines this important issue and concludes with some suggestions for improving the adoption levels within South Asia.

The paper aims to describe the process of redesigning the American Cultural Studies 499 course in order to integrate information literacy (IL) and critical thinking outcomes into specific assignments. Since this research and writing proficiency course at Western Washington University have traditionally been taught by a librarian with background in the discipline, the paper also considers the challenges in communication between librarians and discipline instructors about the concepts of IL and critical thinking.

Reviews of the literature on IL across the curriculum and on partnerships between librarians and discipline instructors will be combined with an analysis of the structure of the 499 course and the relevance of various sets of learning outcomes to the course.

With more pressure on higher education to demonstrate the relevance and benefits of educational programs, this paper has the potential of enhancing communication among librarians and discipline instructors by considering the continuum between IL and critical thinking and the advantages of embedding IL or library research training into writing intensive courses.

Several proponents of IL across the curriculum have considered the challenges in communicating the importance of IL to discipline course instructors who usually emphasize “critical thinking” rather than IL. Since this 499 course has always been taught by a librarian, this paper can view this issue from the perspective of a librarian who is also the discipline instructor for this writing proficiency course.