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This study investigates how direct cultural interaction between a supplier country’s personnel and host country purchasing decision makers (HCNs) occurring during the exporting of professional, high-contact services can help shape the latter’s perception of the image of the supplier country and their willingness to buy its services or products. The article develops a theoretical framework that identifies those key drivers and their relationship.

This is a conceptual paper based on a comprehensive review of the literature complemented by a pilot study with offshore executive MBA programs.

A conceptual model is developed with a series of testable propositions.

The framework should help companies and organizations involved in the exporting of such services devise programs to bolster the image of their country as a provider of these and other services and products.

Trade in services is becoming a lifeline for many developed countries that have seen their manufacturing industries relocate to low labor-cost countries. Thus, it is imperative for these countries to bolster their COO to gain competitive advantage. Developing countries can also use such a framework as a means of improving the overall image of their own country and its products.

This research complements those rare studies done on the acculturation of HCNs by examining, for the first time, this process in the context of the exporting of professional services and on how it can lead to changes in the perception of the HCNs vis-à-vis the image of the supplier country.

The paper complements the research framework proposed by Kim and Matsumura (2017) through a broad survey of the management accounting research in sustainability.

The paper reviews recent management accounting research in the area of corporate responsibility/sustainability; focusing on articles published in seven widely recognized accounting journals and the Journal of Business Ethics.

Our survey of the recent literature indicates: (1) a major focus has been on integration of sustainability in management control systems; (2) the primary research methods used are case studies and surveys, with few large sample, archival studies (primarily on compensation); and (3) a significant amount of literature has been published outside of the traditional accounting literature.

The paper complements existing literature reviews in the area by focusing on the set of most widely recognized journals. By focusing on these journals, we highlight opportunities for future research that are likely to reach a broader accounting readership.

Entrepreneurship education has been largely treated as a pedagogical “black box.” Despite the emergence of popular entrepreneurship models such as business planning, the lean startup, or business model canvas, neither theoretical nor pedagogical foundations are typically evident. This limits the accumulation of useful evidence that could inform better teaching practices. In this chapter, we develop a set of conceptual models anchored in learning theory regarding how entrepreneurship education should be taught to students. These conceptual models are built on the techniques of entrepreneurship pedagogy such as experiential education. They are developed for three groups of students: students without any entrepreneurship experience, students with previous entrepreneurship experience, and students who are currently running their start-ups. A set of potential variables that could be used for course evaluation purposes is also included. The proposed models meet the needs of students with different levels of entrepreneurship experience. Theoretically, we demonstrate that entrepreneurship students should not be treated as a homogeneous group, as they have different levels of startup experience and different educational needs. Lecturers of entrepreneurship programs could choose the suitable model proposed in this chapter in teaching based on the characteristics of their students. The chapter provides novel insights with regard to how entrepreneurship programs should be designed for students with different levels of entrepreneurship experience.

Purpose – The purpose of this study is to investigate whether a firm’s cost structure (specifically, its cost stickiness) is associated with environmental, social, and governance (ESG) sustainability factors of performance and disclosure.

Methodology/approach – This study uses MCSI Research KLD Stats (KLD) and Bloomberg databases for the 13-year period from 2003 to 2015 in constructing ESG performance and disclosure variables, respectively. The authors adopt the general cost stickiness models from Anderson, Banker, and Janakiraman (2003) and Banker, Basu, Byzalov, and Chen (2016) to perform the analysis.

Findings – The authors find that a firm’s level of cost stickiness is positively associated with certain sticky corporate social responsibility (CSR)/ESG activities (both overall and when separately classified as strengths or concerns) but not with other nonsticky CSR activities. The authors also show that the association between cost stickiness and ESG disclosure is incrementally stronger for firms with CSR activities classified as sticky. Furthermore, the authors provide evidence that ESG disclosure is greater when both cost stickiness and the degree of sticky CSR activities increase. The authors show that when cost stickiness is high and CSR activities are sticky, management has incentives to increase CSR/ESG sustainability disclosure to decrease information asymmetry.

Originality/value – The findings present new evidence to understand how management integrates cost management strategies with various dimensions of sustainability performance decisions and show that not all ESG activities are equally effective when it comes to cost stickiness. The authors also demonstrate that increased sustainability disclosure helps reduce information asymmetry incrementally more when both costs are sticky and CSR activities are sticky.

Ethics work in research is often conceived of as a process of research governance. The case study chapters, however, provide evidence of a much more sophisticated engagement with ethical dilemmas arising in research and an enactment of ‘everyday ethics’, in other words, a concern with our relationships with, and responsibilities to, other people (Banks, 2016). This emphasis on relationality can often lead to what Cook (2009) describes as ‘mess’ in research, which needs to be made sense of. This is in contrast to the notion of ‘well-ordered’ research, which underpins many of the ethical frameworks, principles and guidelines that are produced for research. The chapters also indicate the opening up of new spaces for research that raise new challenges in respect of ethical practice, including, for example, digital spaces (Case Study 4 – Minecraft Club). Case Study 8 – Democratic Engagement also demonstrates that both researchers and participants in the research process find ways in which to challenge conformity and research norms in order to access knowledge, and this is not always a harmonious process. The following sections try to make sense of the implications of these issues for the ethical practice of research. This chapter pulls together three key themes emerging from the case studies of research governance, ethical relationality and ethical spaces, presenting an analytical overview of all three areas using the concept of ‘willful subjects’.