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This research aims to measure compliance in a tax experiment among students. The aim of the study is to investigate relationships between claimed behaviour in a questionnaire and actual behaviour in an experimental environment, together with different behaviours between males and females, and different age cohorts.

A total of 630 undergraduate Commerce students at a New Zealand university completed a questionnaire on attitudes towards the tax system. The students subsequently participated in a simulation experiment requiring responses to hypothetical tax evasion decisions. Individual reward payments were contingent on the outcome of these tax evasion decisions. Questionnaire responses, which captured intended behaviour, were compared with actual behaviour in the experiment.

The study finds more compliant behaviour among older students and students who have been at university longer. It also finds female students demonstrate more ethical responses in their behaviour than male students. In contrast to extant literature, it finds a positive relationship between students indicating a preference for compliant behaviour in the questionnaire, and behaviour in the experiment. This leads support for the use of Defining Issues Tests (or similar instruments that capture moral development intentions) in ethics education research, and challenges recent studies that find a gap between intended and actual behaviour.

As with all experimental research, the design is necessarily an artificial representation of the real world. Thus, the ability to generalise from this research is restricted.

Much of the research into the influence of ethics education on accounting students focuses on student claims of how they would respond in a hypothetical situation as measured by a Defining Issues Test or similar instrument, in order to provide a measure of ethical development. In contrast, this study adopts a behavioural approach. The findings indicate that Defining Issues Tests are likely to be an appropriate tool for ethics education research.

Coronavirus (COVID-19) has caused upheaval in university teaching practices. This paper aims to document how the teaching team on a large third-year undergraduate financial accounting course in an Australian university coped with the impact of the virus. Changes in teaching practices when classes shifted from face-to-face to online instruction during the COVID-19 crisis are described and examined using the crisis management process framework of Pearson and Clair (1998). Teaching team members were asked to write brief reflections on their experiences teaching the course during the period from February to July 2020. These were then thematically analysed and included as outcomes within the Pearson and Clair (1998) framework.

Description of COVID-19 induced changes to teaching a large undergraduate financial accounting course at an Australian university.

Six outcomes emerged: learning new technology; collegiality; the course review; the online delivery experience; redesigning assessments and; time investment; conjectures are offered about the survival of some of the changes made during the year.

The research only covers one teaching team’s experience but that is the purpose of the special issue.

Lessons for the future are explored.

The implications of online teaching are explored.

The paper provides a historical record of how the teaching team on a large undergraduate financial accounting course coped with an unexpected, major event that necessitated rapid and radical changes to teaching methods.

Few people living in informal settlements in the Global South spontaneously claim that they are “resilient” or “adapting” to disaster risk or climate change. Surely, they often overcome multiple challenges, including natural hazards exacerbated by climate change. Yet their actions are increasingly examined through the framework of resilience, a notion developed in the North, and increasingly adopted in the South. To what extent eliminate’ do these initiatives correspond to the concepts that scholars and authorities place under the resilience framework?

Three longitudinal case studies in Yumbo, Salgar and San Andrés (Colombia) serve to investigate narratives of disaster risks and responses to them. Methods include narrative analysis from policy and project documents, presentations, five workshops, six focus groups and 24 interviews.

The discourse adopted by most international scholars and local authorities differs greatly from that used by citizens to explain risk and masks the politics involved in disaster reduction and the search for social justice. Besides, narratives of social change, aspirations and social status are increasingly masked in disaster risk explanations. Tensions are also concealed, including those regarding the winners and losers of interventions and the responsibilities for disaster risk reduction.

Our findings confirm previous results that have shown that the resilience framework contributes to “depoliticize” the analysis of risk and serves to mask and dilute the responsibility of political and economic elites in disaster risk creation. But they also show that resilience fails to explain the type of socioeconomic change that is required to reduce vulnerabilities in Latin America.

While interest in and demand for entrepreneurial universities has gained prominence in recent years (e.g. Clark, 1998; Etzkowitz, 2008; Thorp and Goldstein, 2010), there is minimal research on the learning experiences and career-making events that transform traditional faculty members into faculty entrepreneurs who are able to successfully apply their research knowledge toward endeavors that intersect with the private market. As a result, the purpose of this paper is to understand, from the perspective of faculty entrepreneurs, the lived learning experiences that contributed to their development from traditional faculty member to faculty entrepreneur. Specifically, this study explored the question on how faculty members who were founders or co-founders of a business learned “to work in entrepreneurial ways” (Rae and Carswell, 2000, p. 220). In general, individuals who are interested in pursuing a career as a professor are not generally socialized during graduate school to engage in technology transfer activities or encouraged to start businesses (Bercovitz and Feldman, 2008). This study also sought to understand how faculty entrepreneurs learn to persist in an organizational culture that does not always support entrepreneurial endeavors outside the scope of researching, teaching, and service.

A phenomenological qualitative research design was employed using in-depth, semi-structured interview questions. Entrepreneurial learning was the theoretical framework that grounded this study.

The data analysis process revealed six themes which offer insights on the learning experiences, contextual factors, and patterns of behavior that helped the participants to develop and to persist as faculty entrepreneurs.

First, the data were dependent upon the learning experiences identified and articulated by the faculty entrepreneurs. There is a possibility that significant learning or career-making experiences were omitted or unintentionally not reported by the participants. Second, the author used a broad net when searching and recruiting for faculty entrepreneurs. Any faculty member who was in a tenure-track position and who had founded or co-founded an organization was eligible to participate in this study. However, the data analysis process may have yielded different results if the author had elected to study faculty entrepreneurs from a specific academic discipline or if the author had chosen to only interview faculty entrepreneurs who had founded a specific type of business. Third, this study focussed only on tenured faculty members who are currently involved with the businesses that they founded or co-founded. Subsequently, this study did not include any faculty members whose entrepreneurial pursuits were unsuccessful (i.e. closing the business). There is the possibility that former faculty entrepreneurs may have had similar learning experiences as the individuals who were interviewed for this study.

The findings may be instructive for traditional faculty members who are interested in applying their research findings and expertise with an entrepreneurial endeavor such as starting a business. In addition, these findings may be useful for higher education administrators who seek to cultivate an entrepreneurial learning environment in their institutions and for future researchers who want to expand the study of faculty entrepreneurs.

There is a gap in the literature on how traditional faculty members learn to couple their research knowledge and expertise with an entrepreneurial endeavor such as starting a small business. In addition, there has been minimal research that delineates how the faculty entrepreneur comes into existence at the individual level (Clarysse et al., 2011; Pilegaard et al., 2010). Subsequently, this is one of the first phenomenological qualitative research studies to examine the lived learning experiences of faculty entrepreneurs.

The Aslib Informatics Group and its predecessor the Co‐ordinate Indexing Group have made several attempts to understand the indexing process. This has been sought through seminars and indexing projects. The seminars produced some data on an ad hoc basis and although most have been assembled they have not been reported previously. More recently a formal project, involving sixteen volunteer indexers, has been organized around five short New Scientist articles and the data from this exercise form the major component in the present study. An attempt has been made to correlate indexer performance with the original texts. There appears to be evidence to support the assertion that the selection of index entries is related to the structure of the original texts, especially the frequency of individual words.

This article was written in response to the #BlackLivesMatter social justice protests that erupted around the world in response to the killings of George Floyd, Breonna Taylor and Ahmaud Arbery in 2020.

This article weaves personal experiences, published research and current events and social issues to build the case that there are many ways that racism kills Black people.

Although antiblack police brutality looms largely in people's minds of how racism kills Black people, less conspicuous ways that racism kills Black people are often overlooked.

In this article, the author highlights: (1) the perennial expectation that Black people cater to other people's needs and desires; (2) performative activism and allyship; (3) assigning Black people the responsibility for fixing racism and (4) thinking education, mentoring or wealth is the panacea for racism as these less conspicuous ways that racism kills Black people.

The purpose of this study is to provide insights into the effect of servant leadership on turnover intentions. The authors investigate the mediating effects of perceived organizational support (POS), job embeddedness and job satisfaction on the relationship between servant leadership and turnover intentions. In doing so, the authors seek to make the following contributions. First, the authors seek to provide additional empirical evidence for servant leadership as an effective organizational theory. Additionally, the authors seek to establish POS, embeddedness and job satisfaction as underlying mechanisms that transmit the positive effects of servant leadership.

The data were collected from a paper and pencil survey questionnaire provided to employees of different organizations in a metropolitan area in the southeastern United States. The sample consisted of 150 participants; complete (listwise) data were available for 115 participants.

The study shows that POS and embeddedness are mediating mechanisms through which servant leadership is related to employee turnover intentions. The authors found POS and job embeddedness to be significant mediating constructs which help explain the nature of the relationship between servant leadership and turnover intentions.

By investigating these constructs in the present framework, we help to provide answers to the questions of how and why servant leadership affects employee outcomes. These answers are an important step towards more fully understanding the complex ways by which followers respond to servant leadership.

In early 2014, recent Stanford University graduate Tyler Shultz was in a quandary. He had been working at Theranos, a blood-diagnostic company founded by Elizabeth Holmes, a Stanford-dropout wunderkind, for almost a year. Shultz had learned enough about the company to realize that its practices and the efficacy of its much-touted finger-prick blood-testing technology were questionable and that the company was going to great lengths to hide this fact from the public and from regulators.

Theranos and Holmes were Silicon Valley darlings, enjoying positive press and lavish attention from potential investors and technology titans alike. Just as companies like PayPal had revolutionized the stagnant payments industry and Uber had upended the for-hire transportation sector, Theranos had been positioned as the latest technology firm to substantially disrupt yet another mature sector: the medical laboratory business. By the start of 2014, the company had raised more than $400 million in funding, and had an estimated market valuation of $9 billion.

Shultz's situation was exacerbated by the fact that his grandfather, the highly respected former US Secretary of State George Shultz, was on the Theranos board and was one of Elizabeth Holmes's biggest supporters.

But Tyler Shultz worried about the customers he was convinced were receiving highly unreliable and often inaccurate blood-test results. With so much at stake, Shultz wondered how he should proceed. Should he raise his concerns with the firm's investors? Blow the whistle externally? Report to industry regulators? Go away quietly?

This case and its subsequent four brief follow-up cases are based largely on interviews with Tyler Shultz, and outline the dilemma he faced and the various steps he would take both to extricate himself from his unsavory position and let the public know the full extent of the deception at Theranos.

Five optional handouts are available to instructors to further discussion after the case has been debriefed. The handouts serve as additional decision points for the students if your class time permits.