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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.

The study aims to examine how different types of green brand ritual (GBR) influence customer engagement behavior and the mediation mechanisms and boundary conditions of the positive and negative pathways.

The study conducts two online experiments to collect data from a total of 940 consumers in China. Hypotheses are tested by independent samples t-test, two-way ANOVA and Hayes' PROCESS model.

Different kinds of GBR have different effects on customer engagement behavior. Internal GBR is more likely to play a positive role by inciting connectedness to nature. External GBR is more likely to play a negative role by inciting psychological resistance. This dual effect is especially pronounced for warm brands rather than competent brands.

The study pioneers the brand ritual into the field of interactive marketing and enriches its dual effect research. Additionally, the study figures out whether the category of brand ritual can trigger negative effect.

Inappropriate brand rituals are worse than no rituals at all. The results provide guidance for green companies to design effective brand rituals to strengthen the connection with consumers. Green brands should describe brand rituals in vivid detail and consciously lead consumers to immerse themselves in them.

One Commune One Product (OCOP) program, a rural economic development program in Vietnam, aims to empower local communities for sustainable social and economic welfare development, protect the environment and preserve tradition. This study aims to employ this program associated with tourism to support small family businesses in rural areas cost-effectively.

This study used the geographic location mapping method to design tourist routes that connect tourism resources with OCOP producers. A stakeholder approach was employed to identify suggested practical works that need to be implemented while developing this tourism initiative.

Four rural districts of Bac Giang Province, a northern province in Vietnam known as the place of various indigenous people live and traditional craft villages. Many cultural and historical tourist sites have been chosen as sample areas for this study. By using Google map, based on the Bac Giang Tourist Map and a list of recognized OCOP products in Bac Giang Province, main tourist sites (16 locations) and small family businesses (known as cooperatives and households) that have OCOP products (17 places) in the four districts have been identified. Four notable tourist routes have been formed to propose four thematic tours (two 1-day tours and two 2 days-1 night homestay tours). Suggestions for related stakeholders to ensure the sustainability of this initiative are provided.

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam. The outcome of this study is in line with the stakeholder theory emphasizing the systematic connection of various stakeholders such as employees, suppliers, local communities, government agencies and others towards complex business sustainability. The results of the study cannot conclude the small family businesses in Vietnam because it adopts geographic location mapping alone. Moreover, this study focused on OCOP programs only. Future research can use other methods of primary data collection, especially from tourists' perspectives. Data triangulation can be done to explore and verify the tourist routes that have been formed according to the four thematic tours proposed. Future research could also compare hotels managed by family businesses with non-family businesses.

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam.

The authors sought to explain why and how protean career attitude might influence self‐initiated expatriates' (SIEs) experiences positively. A mediation model of cultural adjustment was proposed and empirically evaluated.

Data from 132 SIEs in Germany containing measures of protean career attitude, cultural adjustment, career satisfaction, life satisfaction, and intention to stay in the host country were analysed using path analysis with a bootstrap method.

Empirical results provide support for the authors' proposed model: the positive relations between protean career attitude and the three expatriation outcomes (career satisfaction, life satisfaction and intention to stay in the host country) were mediated by positive cross‐cultural adjustment of SIEs.

All data were cross‐sectional from a single source. The sample size was small and included a large portion of Chinese participants. The study should be replicated with samples in other destination countries, and longitudinal research is suggested.

By fostering both a protean career attitude in skilled SIE employees and their cultural adjustment, corporations and receiving countries could be able to retain this international workforce better in times of talent shortage.

This study contributes to the scarce research on the conceptual relatedness of protean career attitude and SIEs, as well as to acknowledging the cultural diversity of the SIE population.

This paper aims to provide conceptual clarity by distinguishing self‐initiated expatriates (SIEs) from company‐assigned expatriates (AEs), and skilled migrants; most importantly, it introduces an overarching conceptual framework based on career capital theory to explain SIEs’ career success.

This conceptual framework is based on a review of the relevant literature on SIE, expatriation, career studies, cross‐cultural studies, migration, and other related areas.

Protean career attitude, career networks, and cultural intelligence are identified as three major types of career capital influencing SIEs career success positively; the predicting relationships between these are mediated by cultural adjustment in the host country. Cultural distance acts as the moderator, which highlights the influence of macro‐contextual factors on SIEs’ career development.

The current paper applied career capital theory and did not integrate the impact of family and labour market situation on SIEs’ career development. Further research should test the proposed framework empirically, and integrate the impact of family‐ and career‐related factors into a holistic approach.

When constructing international talent acquisition and retention strategies, organizations and receiving countries should understand the different career development needs and provide SIEs with opportunities to increase career capital during expatriation. Furthermore, the current framework suggests how to adjust to the host country in order to meet career development goals.

The multi‐level and sequential framework adds value by identifying specific types of career capital for SIEs and providing a conceptual underpinning for explaining how they interact and foster SIEs’ career success. Moreover, the framework embraces SIEs from both developed and developing economies.

The purpose of this paper is to assess the impact level of six factors that condition participation in value chain of lychee growers in the Luc Ngan District of Bac Giang Province in Vietnam. This contributes to the literature on value chain development through the exploration of the case of an agriculturally based primary industry in the global south. Specifically, it analyzes the impacts of several factors on the participation of lychee fruit farmers in the attributed value chain of Bac Giang Province in the north of Vietnam to identify salient points of policy intervention.

Data for this study were collected from a survey of 270 lychee farmers in three districts of Bac Giang Province. Six factors, including the trust level of the participants, partner capacity, geographical distance between participants, collaborative culture, participation strategy and existence of specific government policies, were analyzed through a Kaiser–Meyer–Olkin (KMO) test, Cronbach’s alpha and the exploratory factor analysis (EFA) method to evaluate the reliability of the factors and suitability of the model. A regression analysis was then used to evaluate the impact level of each element on the collaboration of farmers in the chain.

The results show that each of the six factors has significant impacts on farmer participation and the resulting chain thickness. Although the findings of this study are drawn from the case of lychee farmers in the north of Vietnam, they are argued to be transferable to other countries with rapidly growing middle-income economies.

The research conclusions are based on only the opinions of surveyed lychee growers in Luc Ngan District, Bac Giang Province. Similarly, this paper only explores six factors influencing participation in the value chain. Additional factors, including age, have not been used in this study and are suggested avenues for future research.

The paper suggests that policy makers on the local and regional levels in Vietnam reassess their focus and center these six factors as precursory conditions to improving local and regional economic development. Implications for other peripheral regions with agricultural production across the global south are also posited.

The careers of skilled migrant workers is an under‐theorised field of research. This paper proposes a theoretical and methodological expansion of studies of careers of skilled migrants.

The paper offers a critical review of the literature on careers of skilled migrants from a multilevel approach including individual, organizational, and contextual levels.

The review leads to two key theoretical and methodological expansions: first, it demonstrates that migrant careers need to be understood as a relational construct that is at the interplay of individual and institutions and as a multi‐layer and multi‐faceted phenomenon. This approach requires the authors to explore careers in temporal and spatial contexts. The second expansion made requires the adoption of relational methodologies, as well as more reflexive methods which encourages researchers to recognize a wider range of vested interests when framing their research questions and designing their studies.

This paper has two key values: first, it questions the central assumptions in the management and organizational literature regarding the topic of international mobility; second, it offers a theoretical and a methodological model for future research on this topic.

This paper improves the evaluation index system of green building operation effect and establishes the evaluation model of green building operation effect. It is expected to promote energy saving and emission reduction and provide a more scientific evaluation method for green building operation effect evaluation.

First, 20 key evaluation indexes are selected to establish the operation effective evaluation index system. Then, the combined weight method is proposed to determine the weight of each evaluation index. Next, the gray clustering-fuzzy comprehensive evaluation method is used to construct the green building operation effective evaluation model. Finally, the feasibility and validity of the selected model were verified by taking Shenzhen Bay One green building in Shenzhen as an example.

This paper establishes the evaluation system of green building operational effect, and evaluates green building from the angle of operational effect. Taking Shenzhen Bay One project as an example, the rationality and applicability of the model are verified.

In this paper, for the first time, relevant indexes of user experience are included in the evaluation system of green building operational effect, which makes the evaluation system more perfect. In addition, a more scientific fuzzy gray clustering method is used to evaluate the operational effect of green building, and a new evaluation model is established.

The purpose of this paper is to obtain the environmental factor, which has the greatest effect on the corrosion rate of Q235 carbon steel under thin electrolyte layer, and to analyze the effect of this factor on the corrosion morphology, corrosion products and polarization process of Q235 carbon steel.

An electrochemical device, which can be used under thin electrolyte layer is designed to measure the corrosion current in different environments. Response surface methodology (RSM) is introduced to analyze the effect of environmental factors on corrosion rate. Scanning electron microscope (SEM) and X-ray diffraction (XRD) technique are used to analyze the results. The Tafel slopes of anode and cathode in different humidity and solution are calculated by least square method.

The three environmental factors are ranked according to importance, namely, humidity, temperature and chloride ion deposition rate. In a high humidity environment, the relative content of α-FeOOH in the corrosion product is high and the relative content of β-FeOOH is low. The higher the humidity, the lower the degree of anodic blockage, whereas the degree of cathodic blockage is independent of humidity. The above experiments confirm the effectiveness and efficiency of the device, indicating it can be used for the screening of corrosive environmental factors.

In this paper, an electrochemical device under thin film is designed, which can simulate atmospheric corrosion well. Subsequent SEM and XRD confirmed the reliability of the data measured by this device. The introduction of a scientific RSM can overcome the limitations of orthogonal experiments and more specifically and intuitively analyze the effects of environmental factors on corrosion rates.

The reaction dynamics of combustible clouds at high temperatures and pressures are a common form of energy output in aerospace and explosion accidents. The cloud explosion process is often affected by the external initial conditions. This study aims to numerically study the effects of airflow velocity, initial temperature and fuel concentration on the explosion behavior of isopropyl nitrate/air mixture in a semiconstrained combustor.

The discrete-phase model was adopted to consider the interaction between the gas-phase and droplet particles. A wave model was applied to the droplet breakup. A finite rate/eddy dissipation model was used to simulate the explosion process of the fuel cloud.

The peak pressure and temperature growth rate both decrease with the increasing initial temperature (1,000–2,200 K) of the combustor at a lower airflow velocity. The peak pressure increases with the increase of airflow velocity (50–100 m/s), whereas the peak temperature is not sensitive to the initial high temperature. The peak pressure of the two-phase explosion decreases with concentration (200–1,500 g/m³), whereas the peak temperature first increases and then decreases as the concentration increases.

Chain explosion reactions often occur under high-temperature, high-pressure and turbulent conditions. This study aims to provide prevention and data support for a gas–liquid two-phase explosion.

Sustained turbulence is realized by continuously injecting air and liquid fuel into a semiconfined high-temperature and high-pressure combustor to obtain the reaction dynamic parameters of a two-phase explosion.