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In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.

This study aims to examine the effects of character body size, subject body size and product type on female adolescents’ attitudes toward the character. Given prior research showing that adolescents identify more strongly with those whom they view as similar to themselves, it is possible that heavy and obese adolescents will react more favorably to plus-size ad characters.

Two studies were conducted, one with females aged 12–14 and a second with females aged 15–17. Based on their body mass index, subjects were classified as of small/average size or overweight/obese. Ads featured either a thin, average-size or plus-size character, and promoted either a healthful or an unhealthful snack item.

In general, small/average size female adolescents responded more favorably toward thin characters, whereas their overweight/obese counterparts responded more favorably toward plus-size characters. Moreover, subjects’ responses were not moderated by the nutritional value (healthful vs unhealthful) of the product being advertised.

To effectively promote healthy foods to overweight/obese adolescents, it may be advantageous to incorporate plus-size characters. Additional research is needed, however, to determine whether this approach can effectively influence brand attitudes and consumption behaviors.

As obesity rates continue to rise, it has become vitally important to encourage healthier food choices among youth. To develop effective communication strategies, marketers need to better understand how young consumers respond to various advertising cues.

To the best of the authors’ knowledge, this is the first study to examine the effect of character size and subject size on female adolescents’ attitudes toward the character.

This study aims to examine the perceptions and evaluations of Muslim COVID-19 survivors and health workers regarding the halal, business and ethical attributes of hospitals during their interactions related to COVID-19 treatment.

Descriptive qualitative research with semi-structured online interviews was used to gather insights from COVID-19 survivors and health workers who treated COVID-19 patients. The findings were then compared with existing literature on hospital services and Sharia attributes.

The study found that patients and health-care workers in hospitals are concerned about whether the hospital follows Sharia law, the quality of health-care and hospital services and the ethical conduct of hospital staff. This is especially true during the COVID-19 pandemic, when patients are more anxious about religious conduct and the afterlife.

Hospitals need to address halal attributes in all aspects of their services for Muslim patients and business attributes such as standard health-care quality, service quality and ethical attributes. Participants indicated that when these needs are met, they are more likely to revisit the hospital and recommend it to others.

This study contributes to understanding the expectations of Muslim patients regarding hospital services that meet Islamic ethical and business requirements. Using the COVID-19 pandemic as a case study broadens the understanding of how to better serve Muslim customers.

This study aims to explore why certain firms can transition successfully to more sophisticated accounting and management control systems than others.

This study uses 20 semi-structured interviews with senior executives of former and present SMEs in the construction industry and business advisory firms to explore the factors behind making sophisticated control systems a permanent organizational feature.

Sophisticated control systems function based on the compliance of lower-level employees, whose lack of buy-in is a major hurdle for smaller firms. Foundational controls of basic human resources and systematic communication routines facilitate their buy-in through accountability, participation and information-sharing, without which firms fail to transition successfully to sophisticated control systems.

The results are based on firms in a single industry and subject to the limitations of cross-sectional research. The transition strategy to more sophisticated control systems is important. This study suggests that foundational controls are necessary to successfully transition to more sophisticated controls.

This study focuses on smaller firms seeking to transition to more sophisticated control systems. This study identifies the key roadblock of noncompliance by lower-level employees, elaborates the role of foundational controls and describes the underlying mechanism behind gaining employee buy-in.

Today, as we hurtle towards imminent planetary destruction in the age of the Anthropocene, we believe it may be instructive to try and understand if the ancient science of spirituality can prove useful in humankind's ability to change course, even at this late hour. We argue that such a paradigm shift is critically essential for human survival and that without the inner transformation proposed by this science, it may prove impossible to build a society based on the principles of liberty, equality and fraternity. This chapter draws from foundational texts and authoritative sources across multiple religious traditions, based upon which it outlines a brief sketch of the ancient science of spirituality. We begin with an account of the differentia specifica of this science, where we delve into what kind of science this is. Since it is centrally concerned with inner transformation, we briefly outline the theory of change embedded in this science and the kind of rejuvenation it enables, which makes it possible for us to clearly perceive the key elements and the structure of reality. We then spell out the impact this has on the nature of human action, continually teasing out implications for policy and practice in our time. We provide a few concrete illustrations of the same. Inter alia, we also show how many of these insights can be found even within modern scientific and philosophical traditions, thereby indicating possibilities of convergence and synthesis between ancient and modern science, following thereby the guidance of genuine spirituality.

This study aims to examine the effects of cyberbullying on the academic lives of Ghanaian university students. It also establishes whether cyberbullying victims, perpetrators, victim-perpetrators and bystanders differed in their thoughts on the effects of cyberbullying on students’ academic lives.

This study is anchored on Bandura’s theory of triadic reciprocal determinism and Abraham Maslow’s theory of needs. This study uses a cross-sectional survey design and quantitative approach to collect the data from 1,374 students from three public universities. The authors use descriptive statistics and ANOVA techniques to analyse the data.

The results show that the effects of cyberbullying on academic life are difficulty concentrating on studies, difficulty studying in groups and difficulty assessing important academic information online. There is also a statistically significant difference among cyberbullying victims, perpetrators, victim-perpetrators and bystanders in their thoughts on the effects of cyberbullying on students’ academic lives.

This research contributes to the literature on cyberbullying in the Ghanaian tertiary education environment. Even though the impact of cyberbullying on academics in Ghanaian universities may seem minimal, it is still imperative that it be checked, as it is significant enough to disrupt effective academic work. Thus, this study adds to the existing literature on cyberbullying from a developing country perspective.

This study examines how English teachers use culturally relevant pedagogy (CRP) to support postsecondary readiness for underrepresented students in the context of dual credit (DC) coursework in the USA. Postsecondary readiness, termed “college readiness” in the USA, refers to the skills and knowledge students need to succeed at a university. DC courses are university-level classes delivered to high school students through partnerships with postsecondary institutions, most often two-year community colleges. The purpose of this study is to highlight practices and institutional conditions that enable English instructors to foster postsecondary opportunity for all.

Using an interpretive approach, this qualitative study analyzes data derived from in-depth interviews with five community college English instructors who teach DC to diverse high-school students and who apply CRP in their classroom practice.

Findings reveal that instructors used culturally relevant approaches not only to help students access dominant college-ready skills, but also to reimagine what constitutes college readiness to begin with. Instructors also took advantage of their unique positioning as postsecondary instructors working with secondary students, leaning on academic freedom to push boundaries with their curriculum.

This study shows how English instructors are uniquely positioned to enhance university preparation and build a more inclusive vision of postsecondary readiness for all students. The study also highlights institutional conditions, such as teacher autonomy, pedagogical training and administrator support, that can promote culturally relevant postsecondary preparation in English classrooms.

This study aims to examine the implications of short-term and long-term reputation change because of government agency responses to firm product defects.

This study’s findings have important implications for both scholars and practitioners. From a scholarly perspective, the authors create a more fine-grained examination of reputation that may be used to assess various performance dimensions. From a practice perspective, managers must realize that reputation can be one of an organization’s most important resources as it meets each of the valuable, rare, inimitable and nonsubstitutable criteria associated with those resources capable of providing sustainable competitive advantage.

Analysis of 17,879 product recalls from 15 automobile manufacturers in the US suggests that firms with higher long-term reputations are more likely to face regulator sanctions when a reputation-damaging event happens. On the other hand, firms with higher short-term reputations are less likely to face sanctions in such circumstances. Finally, firms whose short-term reputation exceeds their long-term reputation are less likely to be sanctioned by regulators when reputation-damaging events occur.

There are several limitations that should be addressed. First, as our reputation measure is based on government investigations of potential defects, vehicles that have never been inspected are not included in the sample. Although this number is likely extremely low, omitting vehicles that have never been inspected leaves out some high-reputation firms from the sample. In addition, the study relies on a single-firm stakeholder that is capable of punitive actions.

From a practical perspective, this study’s findings encourage managers to think about the temporal aspects associated with firm reputation, and to realize that stakeholders may react differently when their expectations are not met depending on an organization’s relative long- and short-term reputations. From a theoretic perspective, the primary contribution of this study is to illustrate how long-term and short-term changes in reputation can provide mixed signals to firm stakeholders regarding future performance.

This study explores the temporal aspects of firm reputation by examining how government sanctions vary depending on firms’ long-term (10 years) and short-term (1 year) reputation. The findings of this study contribute to current reputation research by illustrating the variation in government responses to product defects as a function of short-term and long-term reputation. In doing so, the important role of the timing of firm performance is considered.