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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.

For more than a century, the corporation has shaped our thinking of organizations. This deeply institutionalized form is still regarded as both the iconic business organization and the core structural unit of our economic order. Today, however, it stands at a crossroads. Economic, social, and environmental failures of the recent past as well as misconduct and scandals are widely linked to inadequacies in this corporate form and its governance. The aim of this volume is to spark a debate within the field. In this introduction, we provide an outline of the current crisis and an overview of the interdisciplinary set of articles presented in this volume. We conclude with a view ahead and a plea for the acknowledgement of “alternatives.”

Purpose: To explore emotional support, daily housework assistance, and economic support for older adults provided by the Vietnamese family within the context of the impacts of socio-economic, demographic, and other factors.

Methodology: (1) The researchers used data from censuses taken from 1989 to 2019; national surveys of Internal Migration, Labor and Employment and other topics; and recent large sample sociological surveys (2) adapted a modified Diamond Care Model (Ochiai, 2009) to analyze effects of the characteristics of older adults; and of the country’s laws, policies, and socio-economic changes, on the families’ caregiving activities supporting the older adults.

Findings: The family is still the most important institution providing care for older adults in Viet Nam. Most older people live with their children and see this as an age-old security solution despite differences related to lifestyles and interests. However, when the average number of working-age people per older person decreases, as older adults live longer, household sizes are smaller, and there is increased large migration, the demand for non-family caregiving for older adults will increase. Since social services to help meet this demand are limited, the traditional family support system for the elderly in Viet Nam will face many challenges as families try to assure the quality of care needed in the very near future.

Value: This chapter shows systematically a relationship between elderly care in the Vietnamese family and socio-economic, demographic, and associated factors based on comprehensive data sources. The results can help us think about how to create an appropriate future model for taking care of older adults in Viet Nam that combines the efforts of families and the support of comprehensive social policies by the community.