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The start of the twenty‐first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past.The consequences for the profession have been far‐reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants’ ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study.

The ethical issues arising at work demand the role of both leader and employees, but how both the levels are linked in determining the ethical responses is an area that has not gained due attention in the past. Against this backdrop, this study aims to address the influence of a leader’s authenticity and ethical voice on ethical culture and the role ethicality of followers.

Survey design has been used, and a questionnaire is used to elicit the responses. In total, 381 filled questionnaires were used for data analysis.

The findings of this study highlight the role of authentic leadership in predicting the role ethicality of followers both directly and through the mediation of ethical culture. Furthermore, a leader’s ethical voice strengthens the authentic leadership and outcome relationships (with ethical culture and followers’ role ethicality). The moderated-mediation mechanism has proved as the leaders’ voice foster the indirect mechanism.

There is a dearth of literature that has focused on leadership traits (authenticity) and behavior (ethical voice) in predicting the followers’ outcomes (perceptions – ethical culture and behaviors – role ethicality). The moderated-mediation mechanism has been unattended in the past.

The purpose of this paper is to investigate the propensity of business students to engage in unethical behaviour in the field of work. The study further examines the effect of temptation on the propensity of an individual to engage in an unethical conduct.

A survey method of research was used, and a set of questionnaires was developed and administered to the respondents. Data were collected from 551 undergraduate students from University of Ghana Business School and the partial least square structural equation modelling technique was used to analyse the data.

The results indicate that the likelihood of students engaging in an unethical conduct is high when tempted. Students who are desirous of getting rich, who lack self-control and whose way of thinking are affected when found in tempting situations have high propensity to engage in unethical conduct.

The findings of this study provide some useful insights to the corporate world on the behavioural intentions of future graduates in tempting situations.

This study highlights the effect of temptations on an individual’s propensity to engage in an unethical conduct.

This paper seeks to examine the calculated intangible value (CIV) method as a measure of intellectual capital (intangibles) in enterprises. The aim is to show the benefits and disadvantages of the method and its actual relation to intellectual capital.

The authors present a conceptual, theoretical and empirical analysis of CIV to assess its validity as a measure of firm's intangibles.

The result of the analyses is that CIV is connected to all types of capital assets (physical, financial, combined physical and financial and intangible) and thus it does not unambiguously relate or measure firm's intangible value(s). CIV should be seen solely as a measure of financial efficiency derived from companies' return on assets (ROA). CIV measures an overall financial recognized comparative advantage in comparison with competitors within the same branch of industry. There is no evidence to support the simplistic assumption that a company's CIV is a measure of its intellectual capital.

CIV is used quite widely for purposes of measuring intellectual capital in companies and industries. However, its validity has never been subjected to critical examination. The results of this paper provide valuable information on the reliable measurement of intellectual capital and the further development of these measurements.

This chapter presents the impact of the Covid-19 pandemic on the course of studies and life career skills development of undergraduate students at the University of Macedonia, a mid-sized public Greek University. It describes a multivariate methodology research that investigated how the students, first-hand experienced the unexpected changes from face-to-face on campus to synchronous online education during the lockdown and how they coped with these changes. Change is considered and described as a main component within current life and career trajectories addressing chaotic and unpredictable circumstances while Chaos Theory of Careers (CTC) offers the theoretical background of the chapter. The research followed the mixed methods paradigm: a multilevel embedded sequential explanatory design including a participant selection model and multivariate data analysis methods. A survey (N = 621) was conducted; individual interviews and focus groups’ discussions further explained the quantitative findings. The emerging clusters of students revealed similarities in feelings, motivation, adaptation, and life career skills development. The first cluster comprised of older, digitally high-skilled students, with the required technological equipment, adaptable to change, self-regulated, strongly in favor of synchronous online education; in the second cluster were grouped the younger, digitally medium-skilled students, who regularly participated in both modalities, critically recognized the advantages of either one, feeling strongly in favor of a combination; finally, the third cluster included digitally medium-skilled students who found serious difficulty in using online platforms, dissatisfied with social isolation and distant interaction, strongly preferring face-to-face instruction, valuing direct physical contact, social connection, and networking.

The Medical Research Council has issued a special report by Dr. W. G. Savage and Mr. Bruce White on food poisoning, based upon a study of 100 recent outbreaks in this country, most of which have not been previously published. The Report is prefaced by a general survey of the different causes of outbreaks of food poisoning, the epidemiological and clinical features of food poisoning, the paths of infection, and prevention of food poisoning. The report is a continuation of the special investigations of Dr. Savage and Mr. White, published in the Medical Research Council Report No. 91, and entitled “An investigation of the salmonella group, with special reference to food poisoning,” which dealt chiefly with the classification and distribution of the salmonella bacteria. By far the commonest cause of food poisoning in this country is infection of food by living salmonella bacteria or by the toxins of these microbes. Salmonella bacteria multiply rapidly in food without betraying their presence by any obvious decomposition, and they secrete powerful endotoxins capable of resisting temperatures as high as 100° C. In 20 of the 100 outbreaks recorded in this report living salmonella bacteria were proved to be the agents of infection, and in 14 of these 20 outbreaks B. aertrycke was the particular member of the group found. The isolation of these bacilli is a difficult procedure, for they are factidious in their diet, and it is worth while noting, in view of the remarks we make elsewhere about the more thorough investigation of outbreaks of food poisoning, that in 6 of these outbreaks the bacilli were only captured from material obtained at post‐mortem examinations; if this material had not been available the bacterial cause would not have been definitely established, though deductions might, of course, have been made from other examinations. It is well known that food in which salmonella bacteria have grown may continue to be poisonous after the bacilli themselves have been destroyed, because the toxin which these germs secrete is more resistant to heat than are the living cells. Food poisoning by the toxins of the salmonella bacteria alone is perhaps the most difficult of all to analyse, because ingestion of these toxins leaves no specific stamp upon the body tissues: thus agglutinins do not appear in the blood serum. It might be thought that the poisonous nature of the food could be demonstrated by feeding experiments on animals, but this method is not often successful because animals are exceptionally resistant to these toxins. The method of injecting extracts of suspected food parenterally has led to many false conclusions in the past, and does not now command much confidence. A promising new method of study was referred to in Report 91—namely, the possibility of demonstrating toxic properties in food by feeding animals with large quantities, killing the animal nine to twelve hours afterwards, and examining the stomach and intestines for evidence of inflammatory reaction. Another new method which we believe Dr. Savage was the first to employ, at any rate on an extensive scale, is the demonstration of the production of specific agglutinins to the salmonella bacilli through the injection into animals of suitable emulsions of the incriminated food. By one method of investigation or another the authors of this report have satisfied themselves that 17 out of the 100 outbreaks should be ascribed to salmonella toxins. Four of the outbreaks were caused by bacteria of the dysentery group. The chief interest of this observation is that it widens our view of food poisoning, for until recently it would have been denied that bacteria of the dysentery type could cause outbreaks of food poisoning indistinguishable in their clinical characters from salmonella infections. Only one outbreak of botulism—that at Loch Maree—is presented in this series. To summarise the cause of these 100 outbreaks of food poisoning, epidemiological and laboratory investigations, separately or together, provided evidence that 66 outbreaks were due to members of the salmonella group of bacilli, 4 to members of the dysentery group, and 1 to B. botulinus. The remainder were either of definitely chemical origin, or possibly due to some undetected microbe, or were not examples of true food poisoning.

This paper seeks to explore the functions of Christmas mythemes for children’s consumption culture development. In addition, the purpose of this study is to provide an insight on the development of Central European Children into customers and how mythemes are associated with the wishing behaviour.

Levi-Strauss’ (1955) structural analysis was used to uncover the mythemes of the Christmas story for Austrian children. These mythemes then informed a thematic analysis of 283 Austrian children’s Christmas letters. Campbell’s (1970) functions of myths were used to reflect on the findings.

The Christmas mythemes uncovered were found to encourage materialism by linking self-enhancement (good acquirement) with self-transcendent (good behaviour) values. The role of myths to relieve the tension between the incongruent values of collective/other-oriented and materialistic values is expanded upon. Such sanctification of selfish good acquisition is aided by the mythemes related especially to the Christkind and baby Jesus. Instead, marketers should use Christmas mythemes which emphasise family and collective/other-centred values.

By first uncovering the “mythemes” related to Christmas, the authors contribute to the academic understanding of Christmas, going beyond origin or single myth understandings and acknowledging the multifaceted components of Christmas. The second contribution is in exploring mytheme’s representation in children’s Christmas letters and reflecting on their functions. This differs from previous literature because it looks at one of the main cultural vehicles for Christmas socialisation and its intersection with the mythemes that feed children’s consumption culture formation. Through the authors’ presentation of a conceptual framework that links mytheme functions with proximal processes using a socioecological viewpoint, the authors demonstrate the guidance of mythemes in children’s development. The third contribution is a reflection on the potential ethical implications for children’s formation of their consumer culture based on the functions of the mythemes. Furthermore, the authors add to the existing body of research by investigating a Central European context.