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This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals from different cultures. In Pratt’s model, conceptions of teaching should be an interdependent and internally consistent trilogy of beliefs, intentions and actions. The purpose of this empirical study is to sketch an outline of how accounting ethics education is broadly understood by accounting educators from three different cultural backgrounds, the Anglo‐influenced Australian, the Chinese and the Moslem‐dominated Malaysian. It explores the cross‐cultural variations in their epistemological beliefs of what to teach, objectives to achieve, the ethics educator, and the learning process. Results suggest that Australian and Malaysian accounting educators differed significantly in their epistemological beliefs on the source of knowledge as well as the acquisition of knowledge. Interestingly, there were no significant statistical differences in the epistemological beliefs held by participants in this study concerning other issues in accounting ethics education, i.e. the delivery of ethics education, transferability, goals of ethics education, separate course, and qualification.

The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate organizations to diversify their strategies with attended performance management systems.

It adopts a qualitative case study approach involving semi-structured interviews with key informants in a nonprofit organization to understand the evolving nature of performance management systems associated with different funding sources.

The findings suggest that the case study organization changed its revenue base along with its performance management systems to satisfy the reporting and accountability requirements of different funding sources. Despite external funding sources detailing different restrictions and requirements, the overall performance management system was able to manage these different expectations.

This study is based on a single case study, and its findings need to be interpreted with care, as there are differences between nonprofit organizations because they differ in their environments, services and funding.

This paper contributes to extant knowledge on how organizational performance management is influenced by funding sources, providing insights at the operational and governance levels.

Discusses the building society’s approach to its expansion programme, which is based on developing the workforce. Describes the development programme and the development centre, and concludes that employees are very satisfied as staff retention is high.

In the modern global marketplace, failure to respond to customer requirements can have dramatic effects on the success of manufacturing companies. Supporting customers after the “market” is a key element of such a response. Communication systems can be slow, unresponsive and expensive for large, distributed customer networks. Here a more proactive Internet‐based model is proposed. It uses push technology to provide greater visibility, improve inter‐company relationships, and lower costs. The model was developed at a leading UK manufacturer and a case study illustrates the developmental stages in terms of different types of communication media. This paper contends that information transfer, delivery and control is crucial for the effective management of extended aftermarket supply networks. A CD‐ROM‐based solution (developed by a UK diesel systems manufacturer) is documented, but it is further argued that such solutions may well already be insufficiently inflexible. The paper argues that manufacturing companies should adopt more information‐intensive solutions (such as webcasting, or push technologies) in order to manage the challenges emerging from Internet‐based business and communications.

Emergency service departments face changing mission requirements, budget constraints and a demanding work environment. This study examined the perceptions of fire chiefs, officers and firefighters who attended the National Professional Development Symposium on the use of a tiered approach when responding to calls, the continued increase in medical calls and mental health services available to fire service personnel.

This study examined the perceptions of fire chiefs, officers and firefighters who attended the National Professional Development Symposium on the use of a tiered approach when responding to calls, the continued increase in medical calls and mental health services available to fire service personnel.

Survey respondents indicated that they either are currently or would consider using a tiered approach to sending a fire engine and crew or a lighter vehicle to medical or other calls based requirements identified using a tiered approach.

This idea has future implications regarding the vehicle mix of fire stations as administrators seek to meet the needs of the public most effectively. Survey responses also noted the need for mental health services arguing that care seeking firefighters should have the option of getting mental health services within the station or at an external location. Calls involving babies or young children were overwhelming cited as the most difficult. Additionally, 95% of respondents indicated a belief that most firefighters suffer from PTSD.

Recommendations include: A larger scale survey and analysis of first responder perceptions based on this study. Identifying “best practices” of the most effective “tiered response” approaches to deploying emergency services resources to calls. Studying Mental Health services combating PTSD to identify best practices. Lastly, emergency services administrators should consider changes to the “vehicle mix” when equipping or reequipping stations.

Social implications include use of a “tiered response” approach to emergency calls and focusing how best to support the mental health needs of firefighters.

Fire Departments are only beginning to explore the idea of using a tiered response to respond to emergencies. This study identifies both short and long term implications of using a tired approach. A secondary emphasis of this study explores difficult calls and PTSD issues faced by firefighters.

An outstanding example of the development of the co‐operative movement in U.S. higher education is the University Council for Educational Administration. An outgrowth of the Kellogg — C.P.E.A. program, U.C.E.A. membership now numbers 48 leading universities. The Council's mission is to improve the professional preparation of administrative personnel in education through the creation and use of new modes of university inter‐communication and co‐operation. Much attention has been paid to the development of case studies (written, taped and filmed) and simulation materials, and to the encouragement of research and the development of theory in educational administration. Present plans include the establishment of a professional journal, the establishment of an abstracting service and the promotion of communication on the international level.

Recent reports raise suicidality among asylum seekers as a pertinent issue in current Australian offshore detention centres. However, knowledge on the nature of the suicidality in these centres is very limited. The purpose of this paper is to explore in depth how suicidality arises and develops in offshore detention centres.

A single case study approach was used.

This case study presents the findings on the suicidal process of an asylum seeker who attempted suicide three times while in Nauru Regional Processing Centre, the last of which being a near-lethal one. The prolonged mandatory detention, together with lack of clarity about the timeframes of detention and constant postponing of the legal processes were identified as the main factors driving the suicidal intent. The suicidal behaviour escalated from an interrupted attempt to a near lethal one within two years, which signals lack of adequate suicide prevention within detention.

The resources for mental health being limited in Nauru, it is likely overall changes in refugee status processing may be a more effective suicide prevention strategy rather than implementation of other additional measures.

Studies in offshore processing facilities have been scarce due to barriers for researchers to access the detention centres. This study offers a unique insight into suicidality in this hard to reach population.

Prisoners are vulnerable to tobacco addiction and have a smoking prevalence significantly higher than that of the general community. The context of this study was the implementation of a “smoke-free prisons” policy, which imposed forced smoking cessation onto the Queensland, Australian prison population. The study asked the question: “What are the psychosocial processes in which male prisoners engage during smoking cessation in a smoke-free environment?”

Qualitative interviews were conducted with 15 prisoners in South-east Queensland smoke-free correctional centres. Grounded theory methodology was applied to construct a theory of the processes of smoking cessation.

The constructed theory was named Engaging with Quitting. In this model, prisoners proceed through a cycle of evaluations, adjustments and reflections on their reality as related to the smoke-free prison. The study gives first-hand accounts of the prisoners’ use (and abuse) of nicotine replacement therapy. Three personality typologies emerged from the data: The Angry Smoker, the Shifting Opportunist and the Optimistic Quitter.

This qualitative study makes no claim of generalisability and cannot be taken to represent all prisoners. Females, youths and culturally diverse prisoners were not represented in the sample.

Smoking cessation in prisons must be recognised as an ongoing process, rather than a discrete event. A coordinated approach between custodial and health authorities is required to minimise maladaptive coping strategies.

This study provides a descriptive account of the processes prisoners undertake during involuntary smoking cessation and has described the manner in which prisoners manufacture home-made tobacco from nicotine patches. The study has produced an original theory named Engaging with Quitting.

The case method of teaching educational administration presents the student or class with a “chunk of reality” — a record of a complex problem situation to which no solution is provided. The student must initially take the situation apart before it can be understood and a solution suggested. The method appears to be more firmly entrenched in educational administration now than it has ever been in the past. Further, its use appears to be so well accepted that one should look for a wider use in the future rather than any lessening in frequency. The use of the method has changed somewhat; there is now being introduced a structured approach to exist alongside of the permissive approach. Cases are now being filmed, and the filmed cases appear to have values which are not present in the written cases. Further, simulation techniques are being widely adopted in U.S. universities.

The purpose of this paper is to extend awareness that workplace bullying impacts on the health of individuals both within and outside the workplace and that there are implications for workplace health management.

The paper contextualises the problem of workplace bullying and workplace health management and introduces the five articles in the special issue.

Workplace health management is becoming more prominent in some organizations and workplace health management, and a corporate culture based on partnership, trust and respect, offers considerable potential to move the agenda forward. Moreover, there appears to be a paucity of knowledge available as to how workplace health management strategies and programmes impact on organizational culture and assembling and sharing such a knowledge base could be a useful step.

Further research is required to extend the studies presented and to address workplace bullying from the perspective of workplace health management.

Research is required to explore the extent to which the potential of workplace health management programmes to impact positively on corporate approaches to bullying and harassment has been realised and how those programmes have influenced corporate culture.

A partnership approach to knowledge creation and sharing has the most potential for successful outcomes and accords closely with the inferred ideals of the Luxembourg Declaration for Workplace Health promotion.

The paper addresses a perceived gap in the literature linking workplace bullying to the impact on individual health and the implications for workplace health management.