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As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.

Purpose – This chapter examines children's options for responding to parental attempts to get them to do something (directives).

Methodology/approach – The data for the study are video recordings of everyday family mealtime interactions. The study uses conversation analysis and discursive psychology to conduct a microanalysis of sequences of everyday family mealtimes interactions in which a parent issues a directive and a child responds.

Findings – It is very difficult for children to resist parental directives without initiating a dispute. Immediate embodied compliance was the interactionally preferred response option to a directive. Outright resistance was typically met with an upgraded and more forceful directive. Legitimate objections to compliance could be treated seriously but were not always taken as grounds for non-compliance.

Research implications – The results have implications for our understandings of the notions of compliance and authority. Children's status in interaction is also discussed in light of their ability to choose whether to ratify a parent's control attempt or not.

Originality/value of chapter – The chapter represents original work on the interactional structures and practices involved in responding to control attempts by a co-present participant. It offers a data-driven framework for conceptualising compliance and authority in interaction that is based on the orientations of participants rather than cultural or analytical assumptions of the researcher.

This volume explores an expansive array of organizational imaginaries, or understandings of organizational possibilities, with a focus on how collectivist-democratic organizations offer alternatives to conventional for-profit managerial enterprises. These include worker and consumer cooperatives and other enterprises that, to varying degrees, (1) emphasize social values over profit; (2) are owned not by shareholders but by workers, consumers, or other stakeholders; (3) employ democratic forms of managing their operations; and (4) have social ties to the organization based on moral and emotional commitments. The contributors to this volume examine how these enterprises generate solidarity among members, network with other organizations and communities, contend with market pressures, and enhance their larger organizational ecosystems. In this introductory paper, the authors put forward an inclusive organizational typology whose continuums account for four key sources of variation – values, ownership, management, and social relations – and argue that enterprises fall between these two poles of the collectivist-democratic organization and the for-profit managerial enterprise. Drawing from this volume’s empirical studies, the authors situate these market actors within fields of competition and contestation shaped not just by state action and legal frameworks, but also by the presence or absence of social movements, labor unions, and meta-organizations. This typology challenges conventional conceptualizations of for-profit managerial enterprises as ideals or norms, reconnects past models of organizing among marginalized communities with contemporary and future possibilities, and offers activists and entrepreneurs a sense of the wide range of possibilities for building enterprises that differ from dominant models.

The legalization of same-sex marriage changed the parenting landscape for LGBTQ parents in a variety of ways. Parenthood is presumably different now that same-sex marriage is officially legal. Experiences among LGBTQ couples in the post-legalization of same-sex marriage era raise questions about the context of growing recognition and cultural acceptance of same-sex relationships. I conducted in-depth interviews with LGBTQ parents to learn how they navigate parenting and the construction of parenting roles in the context of a society that has legalized same-sex marriage, yet still is rooted in heteronormative notions of family and parenthood. Specifically, I ask: How do LGBTQ couples construct and make sense of their roles as parents, particularly within the contemporary context of the legalization of same-sex marriage? Understanding the contexts that shape LGBTQ parents’ experiences aids in not only understanding the lives of LGBTQ parents and their families better, but also developing a deeper understanding of contemporary parenting identities and experiences more broadly.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.