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The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction.

The detective novels of the Scottish chartered accountant Alexander Clark Smith are used as a lens through which to explore the social origins of accountants and the changing popular representations of the accountant.

The novels contribute to our understanding of the construction of accounting stereotypes and of the social origins of Scottish accountants. They suggest that, while working class access to the profession was a reality, so was class division within it. In addition, Smith was ahead of contemporary professional discourse in creating a protagonist who combines the positive aspects of the traditional stereotype with qualities of a private‐eye action‐hero, and who uses accounting skills to uncover corruption and address (social) wrongs. However, this unconventional portrayal may have been incongruent with the image the profession wished to portray. The public image (or stereotype) portrayed by its members would have been as important in signalling and maintaining the profession's collective status as the recruitment of its leadership from social elites.

Smith's portrayal of accountants in personal and societal settings at a time of profound social change, as well as his background in the Scottish profession, provide a rich source for the study of social origins of Scottish chartered accountancy during the first half of the twentieth century. Further, Smith's novels are of a popular genre, and innovative in the construction of their hero and of accounting itself; as such they merit attention because of their potential to influence the construction of the accounting stereotype(s) within the popular imagination.

Artists operating under a studio model, such as Andy Warhol, have frequently been described as reducing their work to statements of authorship, indicated by the signature finally affixed to the work. By contrast, luxury goods manufacturers decry as inauthentic and counterfeit the handbags produced during off-shift hours using the same materials and craftsmanship as the authorized goods produced hours earlier. The distinction between authentic and inauthentic often turns on nothing more than a statement of authorship. Intellectual property law purports to value such statements of authenticity, but no statement has value unless it is accepted as valid by its audience, a determination that depends on shared notions of what authenticity means as well as a common understanding of what authenticity designates.

Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good functioning of universities’ contribution to society and democracy. In this concluding paper of the special issue on collegiality, we summarize the main findings and takeaways from our collective studies. We summarize the main challenges and contestations to collegiality and to universities, but also document lines of resistance, activation, and maintenance. We depict varieties of collegiality and conclude by emphasizing that future research needs to be based on an appreciation of this variation. We argue that it is essential to incorporate such a variation-sensitive perspective into discussions on academic freedom and scientific quality and highlight themes surfaced by the different studies that remain under-explored in extant literature: institutional trust, field-level studies of collegiality, and collegiality and communication. Finally, we offer some remarks on methodological and theoretical implications of this research and conclude by summarizing our research agenda in a list of themes.

Global collaboration, or the ability to collaborate with people different from ourselves or even across species, becomes increasingly important in our interconnected world to engage constructively with and across difference. As we face more complex challenges, both locally and globally, the need for the creativity and innovation made possible by diverse perspectives is only amplified. Through five stories from our work as consultants and practitioners helping organizations to collaborate, we explore the role of global leadership in collaboration during times of crisis in various sectors. We began by asking ourselves a series of questions about global collaboration that could also serve as future research directions for scholars. We argue that new forms of leadership are required in the global context where both tasks and relationship domains are characterized by high complexity. We conclude by providing insights and recommendations for global leaders to address those complexities through collaboration and help their organizations learn from their experiences in crises and beyond.

This study aims to investigate the response of green investments of emerging countries to own-market uncertainty, oil-market uncertainty and COVID-19 effect/geo-political risks (GPRs), using the tail risks of corresponding markets as measures of uncertainty.

This study employs Westerlund and Narayan (2015) (WN)-type distributed lag model that simultaneously accounts for persistence, endogeneity and conditional heteroscedasticity, within a single model framework. The tail risks are obtained using conditional standard deviation of the residuals from an asymmetric autoregressive moving average – ARMA(1,1) – generalized autoregressive conditional heteroscedasticity – GARCH(1,1) model framework with Gaussian innovation. For out-of-sample forecast evaluation, the study employs root mean square error (RMSE), and Clark and West (2007) (CW) test for pairwise comparison of nested models, under three forecast horizons; providing statistical justification for incorporating oil tail risks and COVID-19 effects or GPRs in the predictive model.

Green returns responds significantly to own-market uncertainty (mostly positively), oil-market uncertainty (mostly positively) as well as the COVID-19 effect (mostly negatively), with some evidence of hedging potential against uncertainties that are external to the green investments market. Also, incorporating external uncertainties improves the in-sample predictability and out-of-sample forecasts, and yields some economic gains.

This study contributes originally to the green market-uncertainty literature in four ways. First, it generates daily tail risks (a more realistic measure of uncertainty) for emerging countries’ green returns and global oil prices. Second, it employs WN-type distributed lag model that is well suited to account for conditional heteroscedasticity, endogeneity and persistence effects; which characterizes financial series. Third, it presents both in-sample predictability and out-of-sample forecast performances. Fourth, it provides the economic gains of incorporating own-market, oil-market and COVID-19 uncertainty.

This study examined whether life satisfaction varied among women who occupy different motherhood statuses, and if these variations were influenced by differences in women’s internalization of cultural motherhood norms. We distinguished among women as biological mothers, stepmothers, and “double mothers,” who were both biological and stepmothers. We also included two groups of women without children: voluntary childfree and involuntary childless women.

Data were drawn from the National Study of Fertility Barriers and analyzed using OLS regression.

Biological mothers reported greater life satisfaction than women in other motherhood statuses. Accounting for the internalization of motherhood norms, double mothers had significantly lower life satisfaction compared to biological mothers, but voluntary childfree women had significantly greater life satisfaction. More detailed analyses indicated that internalization of cultural norms only appears to influence the life satisfaction of women with biological children.

The results suggest that it may not simply be motherhood that affects women’s well-being, but rather that women’s internalization of motherhood ideals, particularly when it corresponds with their motherhood status, significantly impacts well-being. Limitations of this study include small cell sizes for some categories of women where additional distinctions may have been useful, such as lesbian or adoptive mothers. Future work should incorporate diverse family forms and expand on the newly named category “double mothers.”

By providing a more nuanced approach to categorizing motherhood status, including identifying double mothers, stepmothers-only, and two groups of childless women, the study added detail that has been overlooked in previous work on well-being.

The purpose of this study was to assess particular student outcomes when design thinking was integrated into an environmental engineering course. The literature is increasingly promoting design thinking for addressing societal and environmental sustainability engineering challenges. Design thinking is a human-centered approach that identifies needs upfront.

In an undergraduate engineering course, Design for the Environment, students have begun to obtain hands-on experience in applying design thinking to sustainability challenges. This case study investigates the association between the use of design thinking and student creativity with sustainability design solutions. Student perspectives on their own creativity and future sustainable design practices as a result of the course were also investigated.

The findings were favorable for design thinking, being associated with a significant difference and medium-to-large effect with regards to solution novelty. A qualitative analysis showed a positive association between design thinking and students’ perceptions of their creativity and future anticipated sustainability practices. Using a content analysis of reflective writings, students’ application of design thinking was assessed for comprehensiveness and correctness. A two-week introductory design-thinking module and significant use of in-class active learning were the course elements that most notably impacted students’ use of design thinking.

This case study preliminarily demonstrates that application of design thinking within an environmental engineering course may be associated with beneficial outcomes related to creativity and sustainability.

A review of the literature did not uncover studies of the use of design thinking for undergraduate socio-environmental challenges to promote creativity and sustainable-practices outcomes, although the literature has been calling for the marrying of these two areas.