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Migrant workers often suffer from social exclusion in the workplace and therefore identify less with their organization and engage less with their work. To address this issue, the authors integrate research on migrant workers with research on the group engagement model to create a model for understanding and enhancing migrant worker engagement. This allows us to provide insight into how organizations can design their human resource management systems and practices to increase the work engagement of migrant workers.

The authors conducted a survey study with over 4,000 employees from more than 500 workplaces in Australia to test the model.

The results of the multilevel analysis indicate that a procedurally fair work environment increases organizational identification, which in turn is associated with higher work engagement. The results also indicate that procedural justice climate is more important for migrant workers and increases their organizational identification and engagement.

To increase work engagement of migrant workers, organizations can establish a procedurally fair work environment in which cultural minorities experience unbiased policies and procedures, are able to express their opinions and participate in decision-making.

The aim of this paper is to present a conceptual model on foreign-born health care workers from developing countries working in the US. The model covers their motivations for migration, the consequences in terms of the inequality and exclusion they may experience and the role of institutional responses at micro-, macro- and meso-level of intervention.

The paper is based on: (1) in-depth review of key literature studies on the foundation theories of international migration including sociology, economics, anthropology, psychology and human resource management, (2) analysis of theoretical approaches to medical migration across disciplines, (3) analysis of the international and national documentary sources of micro-, macro- and meso-level policies on migration and (4) analysis of evidence on best practices, solutions and aspirational changes across different levels of institutions.

(1) Migration of international medical graduates (IMGs) from developing countries to the US can be explained from a micro-, macro- and meso-level of analysis. (2) IMGs who identify as racial/ethnic minorities may experience unfair discrimination differently than their US-born counterparts. (3) Although political/legislative remedies have had some successes, proactive initiatives will be needed alongside enforcement strategies to achieve equity and inclusion. (4) While diversity management initiatives abound in organizations, those designed for the benefit of IMGs from developing countries are rare. (5) Professional identity groups and some nonprofits may challenge structural inequities, but these have not yet achieved economies of scale.

Although it is well-documented in the US health care literature how ethnic/racial minorities are unfairly disadvantaged in work and career, the studies are rarely disaggregated according to sub-groups (e.g. non-White IMGs and US-born MGs). The implication is that Black IMG immigrants have been overlooked by the predominant narratives of native-born, Black experiences. In placing the realities of native-born Blacks on the entire Black population in America, data have ignored and undermined the diverse histories, identities and experiences of this heterogeneous group.

An awareness of the challenges IMGs from developing countries face have implications for managerial decisions regarding recruitment and selection. Besides their medical qualifications, IMGs from developing countries offer employers additional qualities that are critical to success in health care delivery. Considering organizations traditionally favor White immigrants from Northern and Southern Europe, IMGs from developed countries migrate to the US under relatively easier circumstances. It is important to balance the scale in the decision-making process by including an evaluation of migration antecedents in comprehensive selection criteria.

The unfair discrimination faced by IMGs who identify as racial/ethnic minority are multilayered and will affect them in ways that are different compared to their US-born counterparts. In effect, researchers need to make this distinction in research on racial discrimination. Since IMGs are not all uniformly impacted by unfair discrimination, organization-wide audits should be in tune with issues that are of concerns to IMGs who identify as racial/ethnic minorities. Likewise, diversity management strategies should be more inclusive and should not ignore the intersectionality of race/ethnicity, nationality, country of qualification and gender.

Immigrant health care workers from developing countries are integral to the health care industry in the United States. They make up a significant proportion of all workers in the health care industry in the US. Although the literature is replete with studies on immigrant health care workers as a whole, research has rarely focused on immigrant health care workers from developing countries. The paper makes a valuable contribution in drawing attention to this underappreciated group, given their critical role in the ongoing pandemic and the need for the US health industry to retain their services to remain viable in the future.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

Robert L. Bunting (2005), the newly installed chairman of the American Institute of Certified Public Accountants (AICPA), recently remarked as follows:A great profession takes a long view. Its members inherit a legacy from the past, derive benefit from it, build on it and pass it on to the next generation even stronger than they found it. A great profession occupies a position of trust. When we review our assets, none is as important as our position of trust in the economic marketplace. A great profession builds bridges of communication and credibility with key stakeholders. These include the regulators and government bodies who rely on our skills and services to advance the public interest. A great profession plays a vital role in the health of our economy and our society. And a great profession renews itself. It does so by attracting a continual flow of talented new professionals. And it renews itself by carving new roads that can accommodate the needs of future travelers.

This cutting-edge short commentary is intended to raise awareness of sex trafficking in the tourism and hospitality industry. The purpose of this paper is to also advocate for further research to identify and hopefully prevent sex trafficking in related settings.

This paper provides a descriptive overview of the current knowledge base on sex trafficking in tourism and hospitality. Based on gaps in the literature, future research agendas and directions are suggested.

Academic research on sex trafficking in tourism and hospitality remains limited. More scholarly attention is needed to this matter. The tourism industry is directly and indirectly associated with sex trafficking (e.g. hotel accommodations and direct consumption of sexual services, such as through sex tourism). Despite legislative efforts by international government agencies to eradicate sex trafficking, the problem remains pervasive. Broader practice- and research-based intervention efforts are needed.

This short commentary advocates for tourism and hospitality researchers to make practical and theoretical industry contributions that may help prevent sex trafficking.

This article investigates the possibility of studying modern organizations with the feudal model. We introduce feudalism as an ideal type and explain why it is necessary for understanding organizations. The model synthesizes several perspectives on intra-organizational conflict. After defining the feudal model and tracing its theoretical roots, we review several empirical studies to identify the conditions under which feudal conflicts arise. These factors include decentralization, structural interdependence, uncertainty and informal power. The feudal model highlights several overlooked aspects of organizations, including personal relations, the manipulation of formal rules, bribery, corruption and sabotage. However, given the model's limitations, we propose a “segmented approach” to social analysis, which emphasizes the need for multiple models to explain any organization, past or present.

Accounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France. The objective of this paper is to provide a comprehensive review of the literature and propose a conceptual framework for accounts manipulation. This framework is based on the possibility of wealth transfer between the different stake‐holders, and in practice, the target of the manipulation appears generally to be the earnings per share and the debt/equity ratio. The paper also describes the different actors involved and their potential gains and losses. We review the literature on the various techniques of accounts manipulation: earnings management, income smoothing, big bath accounting, creative accounting, and window‐dressing. The various definitions of all these, the main motivations behind their application and the research methodologies used are all examined. This study reveals that all the above techniques have common elements, but there are also important differences between them.

In this chapter, we examine the impact of pay-for-performance incentives on learning-by-doing. We exploit personnel data on fruit pickers paid under two distinct compensation contracts: a standard piece rate plan and one with an extra one-time bonus tied to output. Under the latter, we observe bunching of performance just above the bonus threshold, suggesting workers distort their behavior in response to the discrete bonus. Such bunching behavior increases as workers gain experience. At the same time, the bonus contract induces considerable learning-by-doing for workers throughout the productivity distribution who presumably hope to one day hit the target, and these improvements significantly outweigh the losses to the firm from the bunching. In contrast, under the standard piece rate contract, we find minimal evidence of bunching and only small performance improvements at the bottom of the productivity distribution. Our results suggest that contract design can help foster learning on the job, underscoring the importance of dynamic considerations in principle-agent models.

This paper tests the degree to which Sunstein's law of group polarization predicts the increase or decrease in polarization among individuals in an out-group during a polarizing event. The authors use the discourse on Parler surrounding the events of January 6th as a case study.

The study includes an overall sentiment analysis, a statistical analysis of emotions, along with eight other feelings, including anger, anticipation, disgust, fear, joy, sadness, surprise and trust. Specifically, the authors measure the differences in feelings related language used in posts as they pertain to Donald Trump and the Make America Great Again (MAGA) movement vs. Trump's Vice President Mike Pence both before and after January 6, 2021. The authors use this empirical analysis to show whether polarization in the Parler community increased or decreased after January 6th.

The authors find evidence that there is more complexity to polarization than Sunstein's theory would predict. The authors would expect a very polarized outed group to become more polarized relative to the general public after a central event; however, the authors see two extremes emerging within the Parler community (both strongly positive and strongly negative feelings toward Trump). The authors do not see unanimous consent across the Parler platform as Sunstein's theory would suggest; the out-group is becoming more polarized relative to the rest of the population. Instead, the authors observe a wide mix in reactions. The results of this study demonstrate that there is dissent even among the Parler echo chamber. For many themes surrounding the January 6th riots, Parler users express strong disagreement with each other and a lack of unity in their feelings for former President Trump.

The results suggest further research into polarization of outed groups and the policy implications of their polarization changes over time.

Increases in group polarization are often a motivator for public policy and are further becoming a major focus for research. Brookings' authors Stephanie Forrest and Joshua Daymude point to polarization as a substantial threat to American society, claiming “reducing extreme polarization is key to stabilizing democracy” (2022). Researchers Diana Epstein and John D. Graham demonstrate that polarized politics has impacted the “substance of rulemaking, judicial decisions, and legislation” along with “complicating long-term policy changes” (2007). The authors study how entrepreneurs have responded to this increase in polarization and its implications for public policy.

Not only does group polarization impact all types of groups, from the social to the economic, but also it has “particular implications for insulated ‘outgroups’” (Sunstein, 1999, p. 21). Groups that are excluded by either coercion or choice from dialog with other groups become even more polarized and extreme (Sunstein, 1999; Turner et al., 1989).

The authors have engaged in an empirical analysis that no other paper has addressed. This paper summarized the Parler sample data set and analyzed various themes associated with the events of January 6th, namely President Trump and MAGA themes and Vice President Pence. The analysis demonstrated a dramatic increase in negative sentiment and emotion related to Vice President Mike Pence after January 6th as well as mixed support for President Trump and an increase in disgust before and after the Capitol riot.

The purposes of this paper are as follows. Part one examines the role of denialism in the context of proposals advanced through the much-abused Limits to Growth (LtG) project. Part two uses three sets of criteria (domains of reality, worldviews and values) to characterise some of the interior human and social aspects of the “denial machine.” It uses these criteria to address some vital, but currently under-appreciated “interior” aspects of descent. (N.B. A succinct “primer” or overview of the concept and underpinning rationale for notions of “descent pathways” is provided in the introduction to this special issue.)

The paper draws on a number of authoritative sources that track the dimensions of global change and, specifically, the ways that humanity is tracking towards Dystopian overshoot-and-collapse futures. The significance of the LtG project is assessed in this context. Part two employs the criteria noted above to identify and open out the centrality of the human and cultural interiors.

Responses to the LtG project are shown to have deprived humanity of the clarity and will to respond effectively to the emerging global emergency. The rise of climate change denialism has followed suit and made effective responses increasingly difficult. A new focus, however, on some of the dynamics of reality domains, worldviews and values, clarifies both the nature of the problem and prefigures a range of solutions, some of which are briefly outlined.

This is primarily a conceptual paper that suggests a range of practical responses. For example, re-purposing parts of the current information technology (IT) infrastructure away from financial and economic indices to those tracking the health of the planet. Also translating the case put forward here for a new generation of Institutions of Foresight (IoFs) into real-world start-ups and examples. Further research is needed into the uses and limitations both of positive and negative views of futures. It is suggested that the latter have more value than is commonly realised.

In addition to those stated above, the practical implications include new uses for IT infrastructure based on worldcentric – rather than financial and economic worldviews; designing and implementing a new generation of IoFs; and finding new ways to inform the public of impending Dystopian outcomes without exacerbating avoidance and depression.

The social implications are profound. Currently, humanity has allowed itself to “tune out” and ignore many of the well-founded “signals” (from the global system) and warnings (from those who have observed and tracked real-world changes). As a result, it has outgrown the capacity of the planet to support the current population, let alone the 10 billion currently projected by the United Nations (UN). Something must give. Applied foresight can provide essential lead time to act before human actions are overwhelmed by forces beyond its control.

The paper draws together material from hitherto disparate sources to assess the LtG project. It also deploys key concepts from an integral perspective that shed new light on human and cultural forces that determine how people respond to the prospect of Dystopian futures. In so doing, it provides insight into why we are where we are and also into some of the means by which humanity can respond. Specifically, it suggests a shift from collapse narratives to those of descent.