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Graduate students of the University of New England (U.N.E.) during the period 1970–1984 wrote one hundred dissertations on morale in a wide variety of educational institutions. The Staff Morale Questionnaire (S.M.Q.) developed and progressively refined at U.N.E. was extensively used in these and other studies in Australia. The project's greatest value lay in the way it enabled external (i.e. off‐campus) students to develop their academic critical abilities in a guided research effort, and in the ripple effect which has enabled numerous administrators in Australian schools to gain some sensitisation to and understanding of the importance of organisational morale.

An attempt is made to relate a morale model developed by Stogdill to the three factors identified in 1972 by Smith, Bonnett and Smith and recently confirmed by Williams and Lane. Morale is perceived as being at least a three‐dimensional group output which, like productivity, contributes to individual inputs, expectations, interactions and performance. It is suggested that the intervening variables of leadership, purpose, task, and role perceptions may cause changes in output without any change in individual inputs at a given time. Morale surveys are pertinent to a specific place and specific time: they do not readily lend themselves to prediction.

This paper reports on the construct validity of an instrument initially developed to measure five dimensions of morale among Australian teachers. Using factor analysis, the authors confirm earlier findings that this instrument (the Staff Morale Questionnaire) taps only three dimensions—cohesive pride, leadership synergy, and personal challenge. The dimensional structure appears also to be stable across different samples of teachers.

A morale questionnaire developed in Australia was subjected in the U.S.A. to a test of its validity by using a small sample of schools judged by experts to be of either high or low morale. Following item analysis, a shorter questionnaire was developed which discriminated significantly between a sample of schools of high and low staff morale both in Australia and in the U.S.A.

This paper discusses certain factors which are considered basic to an understanding of the morale concept. Particularly does It endeavour to show a difference between job‐satisfaction and morale. Morale is to be understood in terms of forward‐looking and confident striving towards the achievement of a shared and vital purpose or goal. Arising from a wider study being carried out by the author, significance is found in individual teacher's differing perceptions of the same situation. A simple paradigm is suggested as the basis for further hypothesizing and research.

This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to Cressey's theory pressure, opportunity and rationalization are always present in fraud situations.

We develop variables which serve as proxy measures for pressure, opportunity, and rationalization and test these variables using publicly available information relating to a set of fraud firms and a matched sample of no-fraud firms. We identify five pressure proxies and two opportunity proxies that are significantly related to financial statement fraud. We find that rapid asset growth, increased cash needs, and external financing are positively related to the likelihood of fraud. Internal versus external ownership of shares and control of the board of directors are also linked to increased incidence of financial statement fraud. Expansion in the number of independent members on the audit committee, however, is negatively related to the occurrence of fraud. Further testing indicates that the significant variables are also effective at predicting which of the sample firms were in the fraud versus no-fraud groups.

The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud.

The variables used to examine the factors consist of motivation, opportunity, personal integrity and capability. This research used manufactured companies listed in the Indonesia Stock Exchange of the 2015–2019 period as the population.

There has been a positive influence between personal financial need (OSHIP), nature of the industry (RECEIVABLE) and history of sale (SG) toward financial statement fraud, while the negative effect is found only in the effective monitoring (IND).

The new fraud diamond model theory which is used as a reference in this study is a new and under-developed theory. So the author suggests that further research on this theory be carried out to strengthen the new fraud diamond model theory and ensure whether it can be used as a reference to find out the causes of financial statement fraud. In addition, the object used in this study is limited to manufacturing companies, so the author suggests that further research combine several types of companies.

The research finding supports the new fraud diamond model theory in elaborating the financial statement fraud phenomenon.

In this chapter, the authors discuss how school counselors may create a college-going environment for African American males in middle school. The authors use Bronfenbrenner’s (1979) Ecological Systems Theory to explain how environmental influences impact African American males’ college trajectory, both positively and negatively. Moreover, they use Ecological Systems Theory to discuss how multiple stakeholders (e.g., school counselors and parents) and various structured activities that align with the Eight Components of College and Career Readiness (NOSCA, 2010) may promote college preparation among Black male middle school students. The authors also present two case vignettes as examples of how school counselors may assist African American males for postsecondary options. In closing, the chapter concludes with implications for educational policy, research, and practice.