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This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

Families conduct their affairs through processes that are built upon those of previous generations and also social capacities such as culture, class, oppression and poverty. The media has played a part in stereotyping the lower classes through their portrayal on the television programmes such as Benefits Street and Jeremy Kyle and tabloid newspaper stories. This chapter is a case study of two families who are at the opposing ends of the social scale, the Horrobin/Carter and Aldridge families. The two families were chosen due to them being linked by marriage in the younger generation. Through the use of genograms, we explore how the families differ in their attitudes towards relationships within their individual families, and also how they relate to each other as separate family groups. Despite the many differences, there are also a number of key similarities, particularly regarding the key females in the families, in terms of family background and snobbery. We also show that there is little family loyalty in the more privileged family and a power differential between the two families (oppressors vs. oppressed) in terms of the crimes committed.

Students with disabilities face numerous challenges in the institutions of learning especially in developing countries. Refugees student with disabilities face double jeopardy as they face discrimination due to their disability and because of their refugee status. In Zimbabwe the rights of refugees with disabilities are not well respected as enshrined in the international statues such as the United Nations Convention on the Rights of Persons with Disabilities. Universities in Zimbabwe appreciate that refugees are part of their diverse population and this includes the presence of students with disabilities who are also refugees. They have adopted a number of initiatives to accommodate these students. The disability resource centers at these institutions have been given the leading role in helping students with disabilities who are refugees to feel at home. The student affairs department also provides the necessary assistance that is required by these students. Refugees often require counseling to be able to deal with the past and the future challenges. Hence, counseling facilities are provided by the universities so that students who are refugees are mentally psyched so that they are able to perform well in their class. The language barrier was identified as deterrent to the success of refugees in their studies. Universities offer English language tutorials for free to the refugee students prior to the attendance of their degree programs. Challenges that are faced by refugee students with disabilities cannot be solved by government alone hence partnerships with non-governmental organizations (NGOs). NGOs have been at the forefront of assisting these students with scholarships and assistive devices because some students with disabilities do not afford to source the devices due to their prohibitive costs.

The unique characteristic of Islamic bank leads in governance and disclosure. Using stakeholder, signaling, and market discipline theory, governance and adequate disclosure may increase bank soundness. This study aims to investigate the relationship of sharia disclosure and Sharia Supervisory Board in influencing Islamic bank soundness in the different regulatory framework of the country. Using purposive sampling, the research covered 84 Islamic banks in 16 countries during the period 2013–2015 with lag data of Islamic bank soundness. The result shows sharia disclosure influences on Islamic bank soundness for management efficiency, capital adequacy ratio, asset quality, and liquidity. The results also show that sharia disclosure mediates the indirect effect of SSB on Islamic bank soundness. The regulatory framework (sharia accounting standard and SSB regulation) shows moderating effect of regulation framework proved on the association of sharia disclosure with management efficiency, capital, and liquidity. The effect is indirectly depending on the regulatory framework for proxy management efficiency, capital, and liquidity. The implication of the research suggests that sharia disclosure could increase the market discipline mechanism of Islamic bank stream. The Islamic bank can increase the transparency using sharia disclosure as a branding for increasing public trust, even though in the deficient Islamic bank regulation countries.

The purpose of this study was to explore low-income women’s perspectives of the shared meaning of work and employment values in their intergenerational family context from a critical and systemic lens. Participants were rural and urban women from low-income contexts (N = 14). Semi-structured interviews were designed to elicit thick description of lived experiences of work and family. Analyses were conducted using Van Manen’s hermeneutic phenomenology coding process (1990).

Four emergent categories (Purpose to Work, What Work Is, Motherhood and Work, and Loss, Resilience and Work) with 16 themes described work–family integration. These narratives evoked a deep interconnectedness of work, family, and life. Because participants were recruited in locations where they were either already employed or seeking employment, these findings may not represent other women.

Effectiveness of programs and policies could be expanded by incorporating women’s values and motivations for employment and targeting family-level interventions. Programs could better empower women to seek employment and skills training for lasting financial sustainability, rather than just getting any job. Because participants distinguished between careers and jobs based on college education, many felt they could never obtain a career. Additionally, participants described work–family integration, not the prevalent idea of “work–life balance.” Participants described fighting to provide a better life for their children.

This study highlights under-represented perspectives of low-income women about work. Understanding the experiences of low-income women is essential for designing programs and services that will be practical and useful.

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

This chapter explores the phenomenon of organizational resilience. A comprehensive model was advanced and tested while utilizing a quantitative study conducted in the education system in Israel with 98 schools, involving 1,132 educators. Statistical analysis based on structural equation modeling revealed significant relationships between three antecedents (social capital, team empowerment, goal interdependence) and organizational resilience. In addition, a positive significant relationship was found between organizational resilience and organizational functioning in crisis. Organizational resilience was found to be a mediator between three of the antecedents (social capital, team empowerment, goal interdependence) and organizational functioning in crisis. Furthermore, organizational functioning in crisis was found to mediate the relationship between organizational resilience and organizational innovation. Implications for policymakers, managers, and change leaders in organizations are discussed.