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When an individual leaves evidence to suggest that they are dead to mislead others, they are committing “pseudocide.” This study aims to examine pseudocides performed for the purpose of committing or concealing a financial crime.

This manuscript summarizes information from both academic and nonacademic publications. To provide evidence related to the conclusions made by prior authors and identify the risk factors that are often indicative of pseudocide, this manuscript examines the characteristics of pseudocides that received media coverage.

Pseudocides that receive media coverage often involve a prominent figure or a compelling story. These stories are not representative of the average pseudocide, which receives no publicity because it occurs in a less developed nation and is committed by a nonpublic figure. Common characteristics include the absence of a corpse and paperwork procured through bribery.

One of the only academic papers focused on pseudocide, this manuscript provides readers with information related to the scope of the issue, common methodologies and factors indicative of pseudocide. This should be of interest to several parties including forensic accountants, insurers, regulators and academics.

In Denmark, there has been, over decades, an intensified political focus on how humanities research and doctoral education contribute to society. In this vein, the notion of impact has become a central part of the academic language, often associated with terms like use, effects and outputs, stemming from neoliberal ideologies. The purpose of this paper is to explore how humanities academics are living with the impact agenda, as both experienced researchers and as doctoral supervisors educating the next generation of researchers in this post-pandemic era. Specifically, the authors are interested in the supervisor-researcher relationship, that is, the relationship between how the supervisors navigate the impact agenda as researchers and then the way they tell their doctoral students to do likewise.

The authors have studied how the impact agenda is accommodated by humanities academics through a series of qualitative interviews with humanities researchers and humanities PhD supervisors, encompassing questions of how they are living with the expectation of impact and how it is embedded in their university and departmental context.

The study shows that there is no link between how the supervisors navigate the impact agenda in relation to their own research work and then the way they tell their doctoral students to approach it. Within the space of their own research, the supervisors engage in resistance practices towards the impact agenda in terms of minimal compliance, rejection or resignation, whereas in the space of supervision, the impact agenda is re-inscribed to embody other understandings. The supervisors want to protect their students from this agenda, especially in the knowledge that many of them are not going to stay in academia due to limited researcher career possibilities. Furthermore, the paper reveals a new understanding of the impact agenda as having a relational quality, and in two ways. One is through a positional struggle, the reshaping of power relations, between universities (or academics) and society (or the state and the market); the other is as a phenomenon very much lived among academics themselves, including between supervisors and their doctoral students within the institutional context.

This study opens up the impact agenda, showing what it means to be a humanities academic living with the effects of the impact agenda and trying to navigate this. The study is mapping and tracking out the many different meanings and variations of impact in all its volatility for academics concerned about it. In current, post-pandemic times, when manifold expectations are directed towards research and doctoral education, it is important to know more about how these expectations affect and are dealt with by those who are expected to commit to them.

This paper aims to investigate a condition under which identity salience effects are weakened. By examining how identity salience influences individuals’ product judgment in a domain of trade-offs, the current research demonstrates that the utilitarian value of a product is an important determinant of the effectiveness of identity salience on product judgment.

This research consists of two experiments. In Experiment 1, the authors examined whether identity salience effects were mitigated when the level of the perceived utilitarian value of an identity-incongruent product was greater than that of an identity-congruent product. In Experiment 2, the authors examined the effectiveness of internal attribution as a moderator that strengthens identity salience effects when the perceived utilitarian value of an identity-incongruent (vs. identity-congruent) product is higher.

In Experiment 1, the authors show that when the utilitarian value of a product with an attribute congruent (vs. incongruent) with one’s salient identity is lower, individuals do not show a greater preference for the identity-congruent (vs. identity-incongruent) product, mitigating the identity salience effects. Experiment 2 demonstrates that when individuals with a salient identity attribute a decision outcome to the self, they display a greater preference for the identity-congruent product even when its utilitarian value is lower compared to that of the identity-incongruent product.

The research contributes to previous research examining conditions under which identity salience effects are weakened [e.g. social influence by others (Bolton and Reed, 2004); self-affirmation (Cohen et al., 2007)] by exploring the role of the utilitarian value of a product, which has not been examined yet in prior research. Also, by doing so, the current research adds to the literature on identity salience in a domain of trade-offs (Benjamin et al., 2010; Shaddy et al., 2020, 2021). Finally, this research reveals that when a decision outcome is attributed to the self, identity salience effects become greater. By finding a novel determinant of identity salience effects (i.e. internal attribution), the present research contributes to the literature that has examined factors that amplify identity salience effects [e.g. cultural relevance (Chattaraman et al., 2009); social distinctiveness (Forehand et al., 2002); different types of groups (White and Dahl, 2007)].

The findings provide managerial insights on identity-based marketing by showing a condition under which identity-based marketing does not work [i.e. when the utilitarian value of an identity-congruent (vs. identity-incongruent) product is lower] and how to enhance the effectiveness of identity-based marketing by using internal attribution.

By exploring the role of utilitarian value, not yet examined in prior research, the present research adds to the knowledge of the conditions under which identity salience effects are weakened. Furthermore, by finding a novel determinant of identity salience effects (i.e. internal attribution), the research contributes to the literature on factors that amplify identity salience effects.

This paper aims to suggest a multi-theoretical explanation using a success story to explain psychological well-being (PWB) among employees of K.C, a small enterprise found in Uganda, a developing country in Africa.

The study used qualitative methodology. Based on in-depth interviews with K.C employees, a story was developed describing the practical experience, focusing on the context, actions, results and lessons learnt. Regarding the sample size, the saturation point was attained on the seventh participant.

Findings reveal that employees that possess psychological capital set targets and generate avenues that allow them to achieve set goals, with personal initiative that makes them proactive to accomplish work tasks and individual adaptability that enables them to adjust their emotions and behavior to fit in a complex working environment, which makes them to think, feel and act positively. Furthermore, several theories, including broaden and build, personal initiative and complex adaptive systems theory, explain the manifestations of PWB of employees in small enterprises.

The study was limited by focusing on the context of a small enterprise. Future research may investigate other study contexts whose findings might be different. In addition, the study being hypothetical lacked statistical testing. It would be a meaningful effort if future studies statistically tested the suggested model. Irrespective of the limitations, the findings of this study remain significant.

In practice, employees may replicate these findings to nurture PWB which eventually contributes to enterprises’ success. This could provide answers to the psychological challenges experienced by employees of small enterprises, especially in the African developing countries like Uganda where this is a major challenge. Specifically, the workers of K.C enterprise may depend on their PWB to deal with workplace challenges and sustain the enterprise’s performance.

Socially, there is need to embrace positive social relationships among employees at the work place which will translate into well-being of society.

This paper is exceptional because it uses a success story showing practical experiences of how PWB of employees in small enterprises is nurtured in Uganda. In addition, a multi-theoretical perspective is used to explain the manifestations in the story, which is the greatest contribution of this paper. Further, a conceptual model is still proposed, depicting psychological capital, personal initiative and individual adaptability as antecedents of PWB.

Hearing voices can be a debilitating and traumatic experience, and psychiatric hospitals can feel unsafe and overstimulating to voice hearers. Research suggests this may prolong a service user’s admission time and lead to an unhelpful experience. Therefore, a hearing voices group (HVG) was developed to create a safe space where voice hearers could share their story with others with lived experience and access support.

The group was developed by the first author under the supervision of the inpatient psychology lead. Both a practice-based and expert by experience-based approach were considered during the development of the group structure. The group also aligned with the Hearing Voices Network and the Trust’s values. A questionnaire was developed to evaluate the effectiveness of the group using six five-point Likert scale questions and three open questions to collect the data, which was then analysed.

The themes from the qualitative data showed that staff and ward-based promotion of the group were paramount to ensuring patient engagement. The results also showed that voice hearers found the group therapeutic, and some found the coping skills shared to be beneficial and effective.

A large percentage of women (76%) reported that they had attended a HVG before. This was not the case for service users from the male unit and psychiatric intensive care unit. This result is considered to reflect the fact that women in that unit had the opportunity to attend more than once during their admission, rather than that they had accessed these groups in other settings or in the community. Therefore, in the future, it would be useful to change this question to “have you attended any other HVGs in the past, prior to this admission?”, which might be more appropriate for data collection.

To the best of the authors’ knowledge, this is the original work of the first author, who is an expert by experience and an assistant psychologist. The results suggest that HVGs can be beneficial for patients in acute and intensive mental health care and highlight some necessary adaptations and the importance of adopting an MDT approach in promoting therapeutic groups.

The purpose of this study is to present ANTi-microhistory of social innovation in education within Robert Owen’s communal experiment at New Harmony, Indiana. The authors zoom out in the historical context of social innovation before zooming into the New Harmony case.

The authors used ANTi-microhistory approach to unpack the controversy around social innovation using the five-step procedure recently proposed by Mills et al. (2022), a version of the five-step procedure originally proposed by Tureta et al. (2021).

The authors found that the educational leaders of the New Harmony community preceded proponents of innovation, such as Drucker (1957) and Fairweather (1967), who viewed education as a form of social innovation.

The authors contribute to the history of social innovation in education by exploring the New Harmony community’s education society to uncover the enactment of sustainable social innovation and the origin story of humanistic management education.

The purpose of this study is to add new insights into the discussion of how a city’s destination marketing organization (DMO) can apply operand resources to act upon its operant resources to create, market and manage a unique brand over time.

This study uses an abductive approach to advance understanding of how to execute a branding strategy that evolves over time while strategically curating its unique and valued resources. This understanding is based on an in-depth review of Louisville’s branding journey, including written documents and interviews with people involved in building the branding strategy.

This paper presents a model to help destinations focus on how to create, market and manage the delivery of a branded ecosystem that capitalizes on its resources. This study adds new insights into how DMOs can curate a destination’s resources into an ecosystem that delivers its brand promise over time.

This study introduces the idea of ecotopes to expand an understanding of tourism ecosystems, presents the concept of a customer journey to depict a destination’s branding strategy, incorporates Barney's resource based theory (Barney and Clark, 2007) into the process of creating a destination’s brand and applies Barnard’s (1938) classic acceptance theory of authority to explain how DMOs can execute a destination’s branding strategy.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

In this paper, the philosophy of John Rawls, known as “Justice as Fairness,” is discussed. This philosophy examines the responsibilities social actors hold toward their societal organizations. From an Islamic perspective, justice is pivotal in safeguarding collective interests, aligning with Rawls' conviction that just societies nurture happiness and foster well-being across various life aspects. To achieve customer welfare, our viewpoint underscores the importance of justice in reflecting on consumer well-being from both Rawls’ theory and Islamic perspectives.

We adopt a conceptual approach where secular views of Rawls’ “Theory of Justice” are merged with the Islamic view, resulting in novel insights regarding the hermeneutics involved in the notion of justice and the preservation of consumer well-being.

Our analysis reveals that John Rawls' “A Theory of Justice” aligns with the Islamic perspective in several respects yet diverges in others, notably in the concepts of pre-creation consciousness and divine guidance. These distinctions are emphasized in our paper.

Our paper presents a perspective on justice founded on the concepts of the “Original Position” and the “Veil of Ignorance.” The commentary explores consumer well-being by integrating Rawls' principles with an analysis that elucidates the role justice plays in enhancing societal welfare.

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?

The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.

The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).

It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.

The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.

The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.

In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.