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This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Research has shown that young adults face strong economic burdens when it comes to establishing their intimate relationships in times of labor market deregulation and economic recession. However, little is known about possible protective effects of the transition to cohabitation on subjective worries. Based on economic and gender-specific assumptions, the present paper uses data from the German Socio-economic Panel (GSOEP) from 1991 to 2020. Longitudinal analyses show that the transition into cohabitation reduces the economic worries of German women, especially in times of macroeconomic crisis. For men, cohabitation is only protective against economic worries if they or their partner have high economic resources. The latter may indicate that young men in precarious living situations perceive the male breadwinner model as a subjective burden in the context of cohabitation.

Increasingly, U.S. firms voluntarily issue standalone corporate social responsibility (CSR) reports to demonstrate to society a commitment to social and environmental activities (Bebbington, Larrinaga, & Moneva, 2008; Erusalimsky, Gray, & Spence, 2006). To ascertain the effect of standalone CSR reports on investors, we compared the association between CSR performance scores and subsequent stock returns for firms that issue standalone CSR reports versus those that do not. Consistent with a signaling perspective (Akerlof, 1970), we found that firms that voluntarily issue standalone CSR reports have a stronger association between total CSR and CSR strengths and subsequent stock returns than firms that do not. Our findings indicated that investors are relying on standalone CSR reports because they reward CSR performance for firms that issue standalone CSR reports CSR performance for those that do not issue standalone CSR reports.

The rate of alliance formation by firms has greatly increased over the past two decades. Congruently, firm interest in corporate social responsibility (CSR) initiatives has also increased. Signaling theory suggests that firms may be increasing their CSR strategies in an effort to signal their willingness to operate within social mores. However, firms are faced with the problem of how to communicate their social commitment objectively to stakeholders. We argue that firms are forming CSR alliances in an attempt to signal an objective message to stakeholders concerning their commitment to CSR. To provide insight into these explanations, we compare the Total CSR performance (TCSR) scores of firms that form CSR alliances with those firms that do not. We control for firm size, leverage, profitability, and industry. We find that firms that form CSR alliances generally have higher TCSR scores, which suggests that one of the reasons that firms form these alliances is to publicize their stronger social and environmental records to stakeholders.

This chapter intends to explore the emerging concept of fiscal responsibility (FR), a particularly relevant issue in Europe. There is an ongoing debate about what are companies responsible for, the reasons and the limits for this responsibility. And while the social awareness for this issue increases it is not clear whether corporate tax dealings can be articulated into the wider realm of corporate social responsibility (CSR).

The chapter begins with a brief review of today’s situation in terms of corporate taxation. The changing environment of corporate taxes (from local to global) is described. Production processes are fragmented all over the world, and in the European Union, across national borders of their member States. This complexity is compounded by the increasing dematerialisation of business processes, the higher importance of intangibles and the use of subsidiaries in low-taxed jurisdictions.

The elusive concept of FR is analysed, along with a discussion on the nature of the firm and the limits of tax regulation, particularly the boundaries between legitimate and illegitimate tax avoidance.

Having seen how FR is now emerging, the last part of the chapter analyses the common understandings of CSR today, along with two specific challenges for FR in the realm of CSR. Finally, there is a tentative proposal on how FR may articulate with different theories of CSR.

While research on intergenerational service learning has focused on the benefits for the students, very few studies have focused on the older adults who are the recipients of the service learning. For the current study, we were interested in the benefits of service learning for both the college students and the older adults who participated in a service-learning course. Qualitative data were collected from both the students in a sociology of aging service-learning class and the older adults who participated as recipients of the service learning. Data from the students were collected via student journals and open-ended questionnaire responses written by the students. Data from the older adults were collected via interviews by the students as well as open-ended questionnaire responses written by the older adults. The following themes emerged as benefits to students: (1) a better understanding and less fear of aging; (2) a desire to learn more about older adults; (3) a desire to engage more with older adults. The themes for the benefits to the older adults included (1) improved social connections and companionship and (2) becoming family. We found that engaging in intergenerational service-learning courses is beneficial to all those who are involved.

The ongoing anthropological transformation urges the rethinking of education, underlining the inadequacy of our schools and universities in dealing with hypercomplexity, that is, with the global extension of all political, social, and cultural processes and with their indeterminacy, interdependence, and interconnection. The idea that educational processes are questions of a purely technical/technological nature, solely a problem of skills and know-how, is the “great mistake” of the hypertechnological society, based on the illusion of being able to measure and quantify everything, to eliminate error and unpredictability, and to achieve total control and rationality. It is necessary to rethink education radically because the extraordinary scientific discoveries and the dynamics of the new technologies have completely overturned the complex interaction between biological and cultural evolution, doing away with the borders between the natural and the artificial. Emergence and emergency themselves are structural features of complex systems (living, social, and human systems), rendered hypercomplex through today’s acceleration and virality, regarding not only education and socialization but also the representations and perceptions of all systemic processes. The merging of fields of knowledge and an epistemology of error become essential for the analysis and interpretation of this hypercomplexity and the unpredictability that distinguishes it.