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This study empirically examines perceptions of environmental report believability based on a firm's relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States.

The paper uses a 2 × 3 between-subjects experiment to identify differences in 153 non-expert environmental report users' perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm.

Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as driven by negative performance reports being significantly more believable when no assurance is present. The firm performance effect is eliminated once limited or reasonable assurance is provided. Further, positive performance reports with limited, but not reasonable, assurance are perceived to be more believable than reports without assurance. No differences are identified within the negative performance condition.

Limited assurance might be used as an impression management tool to enhance the believability of positive performance environmental reports. Users, practitioners, and standard-setters should also be aware that users might believe environmental reports are assured, even when no such assurance has been provided.

This paper examines the impact of assured environmental reporting on users that review firms' environmental reports outside of a shareholder/investor role. The study also demonstrates conditions in which firm performance and assurance impact perceptions of report believability.

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.

This research aims to compare the contributions of two authors and practitioners from the 1920s whose work was, to a certain extent, at odds with the dominant scientific management approach of the period.

In this paper, a comparative textual analysis of texts written by Sheldon and Follett in the 1920s has been performed. This technique consists of a hierarchical descendant classification, which we use to uncover the thematic universes that Sheldon and Follett create in characterizing the fundamentals of management activity.

This comparative textual analysis shows that Follett and Sheldon developed two different ways of relying on a singular fundamental principle of management: integration.

A comparative analysis of Follett and Sheldon’s work has never been attempted. While textual analysis has been used in management research, to the authors’ knowledge, such analyses are rare in research seeking to understand management history.

This chapter outlines an augmented reality project developed as part of a master’s course on eTourism within a curriculum. It discusses opportunities to foster community engagement with local tourism actors and experiential learning for international students. It also contributes to the literature on experiential education in this field. Moreover, the chapter discusses cross-cultural learning implications as international students were asked to study a local destination. Results show how the introduction of a practical project into the tourism curriculum proved to provide better learning of the application of eTourism, and a powerful pedagogical approach to raise global citizenship awareness.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

Research on homework has typically focused on students’ beliefs, commitment to, and benefits of doing homework, but what about the influence of school policies and teachers’ beliefs and attitudes on the topic? Do schools with stricter rules and a clearer focus have teachers giving more homework? Are teachers who believe in the virtues of homework as a learning device and a convenient means for communicating with the home more likely to give, collect, mark, and return homework to students than teachers who see no benefits? This study developed a valid, reliable instrument, the homework attitude and behaviour inventory for teachers (HABIT), and administered it to 120 teachers in two schools with a clear, focused homework policy, and two without. Findings were that schools with a well‐defined homework policy had teachers who: gave, collected, marked, and returned homework significantly more often; and believed in the usefulness of these assignments. Multiple regressions showed a significant relationship between beliefs about homework, the homework behaviours, and the types of assignments made (repeat classwork, introduce new materials, explore new ideas, pursue imaginative topics at home). Regressing homework attitudes and school policies against teacher homework behaviours produced an adjusted R‐square of 49.5 (p < 0.001).

For the islands of the Caribbean, tourism is more than an industry to be managed. Significantly, it is a socioeconomic phenomenon that if managed effectively can address some of the challenges facing the region. Tourism higher education plays a critical role in preparing graduates to shape an improved Caribbean tourism society and in performing research. Over the years, its tourism education has been framed by “Western models” that have not taken sufficient account of the Caribbean reality. The focus of this chapter is to define Caribbean education and to propose a tourism higher education strategy for the implementation in part of this education.

In The Times (10th July 1992) the following by line appeared on p1 ‘Body Shop wins unholy row with businesswoman’; announcing that Sir Peter Pain, sitting as a High Court judge, had granted an injunction restraining a Mrs Pauline Rawle, who was described as ‘an evangelical Christian woman’ from using the ‘Body Shop’ name in respect of six franchised shops in Bromley, Maidstone, Canterbury, Romford and Croydon (2 branches). It was alleged that the ‘close relationship’ essential to the franchise contract between Mrs Rawle and the Body Shop ‘had clearly broken down’. Mrs Rawle allegedly told staff to have nothing to do with Body Shop representatives and alleged a conspiracy against her and comparing herself with God and the Body Shop organisation to Satan! Mass dismissals of staff followed and the franchises were temporarily closed and re‐opened with inferior standards. This case is one of the few reported decisions on franchise operation in the UK.

There have always been concerns about task complexity and respondent burden in the context of stated choice (SC) studies, with calls to limit the number of alternatives, attributes and choice sets. At the same time, some researchers have also made the case that too simplistic a design might be counterproductive given that such designs may result in issues of omitting important decision variables. This paper aims to take another look at the effects of design complexity on model results. Specifically, we make use of an approach devised by Hensher (2004)¹ in which different respondents in the study are presented with designs of different complexity, and look specifically at effects on model scale in a UK context, adding to previous Chilean evidence by Caussade et al. (2005). The results of our study indicate that the impact of design complexity may be somewhat lower than anticipated, and that more complex designs may not necessarily lead to poorer results. In fact, some of the more complex designs lead to higher scale in the models. Overall, our findings suggest that respondents can cope adequately with large number of attributes, alternatives and choice sets. The implications for practical research are potentially significant, given the widespread use, especially in Europe, of stated choice designs with a limited number of alternatives and attributes.

BOURNEMOUTH fulfilled some of the high expectations of those who attended it. The welcome was cordial, the local arrangements good, as we were entitled to expect from so proved an organizer as Mr. Charles Riddle and from his committee and staff, and, when fine, the town was most attractive. The weather, however, was bad, and too warm at the same time for most of us. One thing that certainly emerged from this experience was the real need to change the time of the conference. Only librarians among similar bodies appear to meet in the summer season. The accountants, engineers and other professional people confer in late May or in June, when they do not compete with holiday‐makers for accommodation and attention. The Council might well consider the re‐arrangement of its year with such a change in view.