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A domain independent perspective compares international competency studies from The Big 8 White Paper in 1989 to recent studies by the Institute of Management Accountants, Institute of Internal Auditors, International Federation of Accountants, and the American Institute of Certified Public Accountants. Educators can use these common and specialized competencies to design accounting curricula to prepare students for entry into auditing careers. Practitioners can also use them to design hiring and evaluation criteria. The job market for accounting graduates is no longer dominated by public accounting. A more generalized skill set may be taught across accounting curriculums that was previously deemed necessary. Also recent international accounting scandals have put the accounting profession under public and regulatory scrutiny. New regulation and auditing standards may regain public trust. The knowledge, skills, and abilities for entry‐level accountants are: communication skills, interpersonal skills, general business knowledge, accounting knowledge, problem‐solving skills, information technology, personal attitudes and capabilities, and computer skills.

Challenging, novel, and educational experiences are critical contributors to effective leader and follower development, in part, because such developmental experiences enable people to reconceptualize their perceptions about the traits and characteristics of effective leaders, or their implicit leadership theory (ILT). To understand how ILTs develop throughout developmental experiences, we examine the ILTs of 276 undergraduate students at the beginning and end of their first year of college. Using an open-ended ILT response format, a unique ILT trait of integrity emerged along with the dominant ILT traits of sensitivity, charisma, and dedication identified in previous literature. Overcoming limitations of the factor-based ILT approach, we investigate the development of ILT constellations, allowing a holistic picture of ILTs and how they throughout a developmental experience. Based on cluster analyses, four constellations of ILT themes emerged. Participants shifted to different ILT constellations after a year in college, moving from a non-descript, varied constellation toward constellations with clearly defined, dominant themes. Exploratory analysis revealed that completion of leadership coursework partially explains the shift towards more descript ILT constellations. Results have implications for new methods of future research using the ILTs constellation perspective and the practice of undergraduate leadership education in facilitating leader development among college students.

Many families in the developed world hire live-in caregivers to meet their childcare and elder care needs. Given the spatial arrangements – i.e., that the caregiver lives with her employer – relationships between employers and live-in caregivers can develop into family-like relationships. The purpose of this paper is to draw on data from two Canadian studies to examine the relationships between migrant live-in caregivers and their employers.

The first study focused on the live-in caregivers in Canada. Semi-structured interviews were conducted with 15 Filipina nurses who migrated to Canada through the Live-in Caregiver Program. The second study was a pilot descriptive study that included interviews of recruiter groups and employers of live-in caregivers. Data were thematically analyzed, aided by NVivo software.

The studies indicate that some live-in caregivers prefer to be treated as one of the family, while others prefer to have a strictly professional employer/employee relationship. Their employers are similarly divided. The authors identify reciprocity and respect as important ingredients for healthy relationships between live-in caregivers and their employers. Without these key ingredients, relationships between employers and live-in caregivers can be exploitative, especially given the unequal power inherent in the relationship.

Further studies are needed to better understand how these relationships evolve over time and in space.

There is a need to create policies to further prevent exploitation of live-in caregivers within an unfavorable employee or familial relationship.

This study provides useful insight into the development of knowledge on relationships between live-in caregivers and employers.

On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.

This article reviews the contents of the previous year's editions of the Journal of Children's Services (Volume 2, 2007), as requested by the Journal's editorial board. It draws out some of the main messages for how high‐quality scientific research can help build good childhoods in western developed countries, focusing on: the need for epidemiology to understand how to match services to needs; how research can build evidence of the impact of prevention and intervention services on child well‐being; what the evidence says about how to implement proven programmes successfully; the economic case for proven programmes; the urgency of improving children's material living standards; how to help the most vulnerable children in society; and, lastly, the task of measuring child well‐being.

The aim of this paper is to develop the idea of recognition in organizations, arguing that recognition is a fundamental building block of workplace dignity, and a key element of cultural respect in the workplace.

As a conceptual paper, the current work approaches discussions of human resource management through the lens of recognition theory, applying ideas of recognition and reification to workplace issues.

Workplace reification can be observed in diverse areas of human resource management, reflecting a “human capital” view of employees. The paper traces this view in terms of measurement and incentives, as well as individual and group diversity within the workplace.

The paper contributes to the literature on care in human resources by briding ideas from management and critical social theory, contributing to the former by couching workplace dignity in terms of social theoretic foundations of recognition, and contributing to the latter by showing how the workplace can form an important site for recognition.

The purposes of this conceptual paper are fivefold: first, to present a resource definition of care in work organizations that allows business and its managers to reconnect human wealth with social progress and economic wealth in order to create a responsible, sustainable, and healthy world; second, to examine the sociological and feminist origins of care; third, to discuss identifiable qualities of care; also, to compare and contrast care with the knowledge resource; and then, to identify future research directions for care.

Theory development and literature review were carried out to present a conceptual definition of care.

A definition of care is proposed: care is a universal construct and is inherent in all human beings; care is the core foundation, the core energy, of all human activity, work, and interaction; care may be seen as a socioeconomic resource that acts similar to the knowledge resource and may be built into organizational strategy, management, and leadership and serves as a measurable and trainable managerial capability; and care comprises identifiable qualities in individual, relational, and managerial decision‐making categories. This definition has important cross‐cultural implications and is valid for any culture, team, and organization.

This paper is conceptual in nature and lays the foundation for further research, which is outlined in the discussion. Follow‐on work should include case studies and other qualitative research methods as well as quantitative research methods to substantiate the definition with evidence.

In this paper, the author proposes that care lies at the core of being human. Care energizes all human work activity and may be employed by leaders, managers, and strategists across all organizations and cultures to maximize human potential, integrate care with the wealth creation process, and create healthy, sustainable organizations. Care is proposed as a driver for economic success and human well‐being that can give rise to the next major transformation in business and thinking. The proposed care definition, and especially, its comparison to the knowledge resource, offers scholars and practitioners a new orientation to apply to the value creation process in organizations. Care can be seen as an essential aspect of management practice, organizational strategy, and socioeconomic transformation.

This paper offers a unique and profound definition of care. Care has never been studied or examined in terms of energy or socioeconomic resource before. It leverages the definition of care associated with ethics of care research and provides a broader and deeper means to energize and transform work environments, management practice, and organizational strategy.