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The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

The authors sampled 2,997 IPO firms that went public during 1993-2015.

The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.

These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.

The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.

Exploring how racism continues to persist throughout public and nonprofit organizations is central to undoing persistent society-wide injustices in the United States and around the globe. The authors provide two cases for identifying and understanding the ways in which philanthropy’s whiteness does harm to K–12 students and communities of color.

In this article, the authors draw on critical race theory and critical whiteness studies, specifically Cheryl Harris' work to expose the whiteness of philanthropy, not as a racial identity, but in the way that philanthropy is performed. The authors characterize one of the property functions of whiteness, the right to exclude, as working through two mechanisms: neoliberal exclusion and overt exclusion. Drawing on this construction of the right to exclude, the authors present two cases: the Bill & Melinda Gates Foundation and the City Fund.

Whether intentional or not, the Gates Foundation and the City Fund each exclude communities of color in several ways: from changes to schools and districts, parents' experiences navigating school enrollment due to these changes, to academic assessments and political lobbying.

These cases provide a way for researchers and practitioners to see how organizations in real time reify the extant racial hierarchy so as to disrupt such organizational processes and practices for racial justice.

Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development.

A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development.

Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development.

The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes.

This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses.

The authors suggest strategies for addressing and combating these attempts at racelighting.

The authors of this article– five anti-racist educators working in various educational settings in SLC– employ the Critical Race Theory counter-story methodology (Delgado and Stefancic, 1993) to confront resistance to educational equity in Utah. They do so by first providing a historical context of race and education in Utah before presenting four short counterstories addressing the racelighting efforts of students, fellow educators and administrators when confronted with the complexities of racial injustice.

These counterstories are particularly important in light of the recent increase in color-evasive and whitewashed messaging used to attack CRT and to deny the existence of racism in the SLC school system in K-post-secondary education, and in the U.S. as a whole.

These stories are set in a unique environment, yet they hold national relevance. The racial and religious demographics in Utah shed light on the foundational ethos of the country – white, Christian supremacy. They reveal what is at stake in defending it and some of the key mechanisms of that defense.

This study examined the impact of school leadership on teacher professional collaboration, with collective teacher innovativeness and teacher self-efficacy (TSE) playing the mediating role. Two most commonly used leadership styles, instructional leadership (IL) and distributed leadership (DL), were analyzed using a multilevel design, i.e. teachers are nested within schools.

The proposed model was validated using data of Taiwan TALIS 2018 collected from both teachers and principals and analyzed using hierarchical linear modeling.

Results showed that IL and DL influence teacher professional collaboration through different paths. IL had a significant direct impact on teacher professional collaboration alone, while DL had a significant direct impact on both teachers' collective innovativeness and their professional collaboration. While TSE had a direct effect on collective teacher innovativeness, TSE and collective teacher innovativeness had a direct effect on teacher professional collaboration.

This study highlights the significant impact of principal leadership as both principals and teachers work in the same environment and culture co-shaped through the interaction and collaboration. Research evidence regarding the effects of IL and DL on teacher professional collaboration is limited; this is even less evidential when the indirect effects of variables mediating between school leadership and teacher outcomes, including teacher collective innovativeness and TSE, are added to the total effects. The present findings provide useful references for principals and teachers when promoting professional collaboration to achieve desired outcomes in school and student improvement.

Prodigious teamwork is the basis for augmenting the level of productivity on construction projects. Globalisation of the construction market has meant that many practitioners work outside of their geographical spectrum; however, the multicultural dissimilarities of construction workforces within the project management team (and how these may impact upon project productivity performance) have been given scant academic attention. To bridge this knowledge gap, this paper aims to analyse the effects of a multicultural workforce on construction productivity.

The epistemological positioning of the research adopted mixed philosophies (consisting of both interpretivism and postpositivism) to undertake a deductive and cross-sectional survey to collate primary quantitative data collected via a closed-ended structured questionnaire. Census sampling and convenience sampling techniques were adopted to target Ghana’s construction workforce and their opinions of the phenomenon under investigation. Out of 96 questionnaires administered, 61 were retrieved. The data obtained were analysed by using mean score ranking, relative important index, one sample t-test and multiple regression. The reliability of the scale was checked by using Cronbach’s alpha coefficient.

From the t-test analysis, 11 variables sourced from extant literature, and the null hypothesis for the study was not rejected and all factors (except high cost of training and improper gender diversity management) were affirmed as negative effects of the multicultural workforce on construction productivity. Using multiple regression analysis, six of the independent variables were shown to impact upon productivity. The goodness of fit was verified by collinearity and residual analysis. The model’s validation revealed a relatively high predictive accuracy (R² = 0. 589), implying that the results could be generalized. In culmination, these findings suggest that the predictors can be used to accurately predict the effects of multicultural workforce on construction productivity performance.

The findings indicate that multicultural workforce/teams have a substantial effect on overall construction productivity in the construction sector; consequently, stakeholders must address this issue to enhance productivity across the sector.

The current study significantly contributes to our understanding of how multicultural workers/teams affect construction productivity in the construction business perspective and how to respond to the negative menace.

The purpose of this paper is to be the first empirical article to provide necessary standard deviation inputs for adoption in probabilistic prognostications of hotel revenues and expenses, i.e. prognostications that consider risk. Commonly accepted methodologies to develop hotel financial projections resulting in point estimates of upcoming performance have been perceived as egregiously insufficient because they do not consider risk in lodging investments. Previous research has recommended the use of probabilistic methodologies to address this concern, and it has been recommended that analysts use Monte Carlo simulation. This methodology requires the estimation of standard deviations of specific, future hotel revenue and expense items, and this paper provides such inputs based on a large sample of actual, recent data.

This study provides actual standard deviations using a sample of recent hotel profit and loss (P&L) statements for over 3,000 hotels (Over 19,000 P&L statements) to provide analysts with empirically-supported standard deviations that may be applied to Uniform System of Accounts for the Lodging Industry (USALI) hotel revenues and expenses in hotel financial (revenue and expense) prognostications.

Findings are presented for standard deviations based on typical line items as defined in the USALI, and these findings may be used by practitioners as inputs for hotel financial projections. Findings also include that hotel revenue items generally have higher standard deviations than expense items. Findings are presented in detail in the manuscript, including overall findings, as well as findings based on hotel class.

Rather than practitioners adopting standard deviations of hotel revenue and expense line items based on guesswork or judgment, which is the current “state of the art” in hotel financial projections, this paper provides practitioners with actual standard deviations which may be adopted in probabilistic prognostications of hotel revenues and expenses.

This paper may be the first to provide practitioners with actual standard deviations, based on typical USALI line items, for adoption in probabilistic prognostications of hotel revenues and expenses.

The authors introduce a new construct, reputational self-awareness (RSA). RSA represents the congruence between how individuals think they are viewed by others (i.e. metaperceptions) versus how they are actually viewed (i.e. other ratings). The authors sought to demonstrate that RSA is a superior predictor of performance indices.

Personality self-ratings from 381 business students and their ratings by 966 others were collected via online surveys. Other raters rated self-raters' personalities as well as their task performance, organizational citizenship behaviors (OCBs) and counterproductive work behaviors (CWBs).

Results indicate that RSA predicts variance in performance above and beyond self-report ratings, and performance is highest when metaperceptions and other ratings of performance are aligned. These results support the use of a multi-perspective approach to personality assessment as a useful tool for coaching and career development.

The authors' results support the use of a multi-perspective approach to personality assessment as a useful tool for coaching and career development. A cross-sectional design was used in which personality and performance data were gathered from respondents, and the P 720 is a relatively new personality instrument.

RSA is a valuable tool for employee development, coaching and counseling because, as extant research and the authors' findings demonstrate, awareness of how others view and judge one, one's reputation is essential information to guide work behaviors and career success. Therefore, a key career-development goal for trainers and counselors should be to use a multi-perspective approach to maximize clients' RSA.

Use of other ratings as opposed to traditional self-rating of personality provides superior prediction of behavior and is more useful for career development.

This is the first study to demonstrate utility of RSA, i.e. that individuals who more accurately assess their personality are rated as performing better by others. The authors' results offer new insights for personality research and career development and support the use of personality assessment from multiple perspectives, thus enabling the exploration of potentially insightful research questions that cannot be examined by assessing personality from a single perspective.

The present study examines the relationship between personality traits (PTs) and conflict management styles (CMSs) directly and indirectly through leadership effectiveness (LE) in Pakistan.

This quantitative study employs a survey questionnaire to collect cross-sectional data from academic leaders of higher education institutes (HEIs) in Pakistan. The authors utilized 325 useable cases to conclude the results.

The findings through the structural equation model (SEM) resulted in a positive and significant effect of agreeableness (AGS) on integrating (ITG), avoiding (AVG), obliging (OBG), compromising (COG) and dominating (DOG) styles. Extraversion (EXN) positively and significantly affects ITG, OBG, DOG and COG. Emotional stability (EMSY) is a positive and significant predictor of ITG, AVG, OBG and COG. The conscientiousness (CNS) trait significantly and positively predicts ITG, OBG, DOG, COG and AVG. Likewise, openness (OPS) positively and significantly affects ITG, OBG, DOG and COG styles. On the other hand, EXN and OPS negatively and insignificantly affect AVG. Finally, EMSY is the negative and insignificant predictor of DOG among academic leaders.

This study offers additional insights into understanding direct and indirect connections between PTs and CMSs through EL. It would support the development of effective policies and organizational setup to resolve and manage conflict and employees' behaviour. Finally, the findings would further enrich the worth of literature through another empirical confirmation.

This study offers the original contribution of PTs and CMSs among academic leaders in HEIs of Pakistan.