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The purpose of this paper is to report on one high school English‐language‐learner's (ELL) breadth and depth of vocabulary as he communicated with his teacher through e‐mail across geographic boundaries for over 18 months.

The authors began by separating 358 e‐mails into three time periods (first beginning, second middle, and third end) to calculate breadth using lexical density (type‐token ratios). Then, we sampled e‐mails based on personal and impersonal topics within these time periods and linguistically analyzed them for lexical cohesion, semantic usage, and derivational morphology. Interviews with participants before and after the analysis served as member checks.

The quantitative results showed a steady improvement in the breadth of the student's vocabulary over time. Qualitative analyses revealed four major uses of vocabulary within the context of e‐mail and the teacher‐student relationship.

Given our findings, we offer educators insights into ELL strategies and vocabulary assessment, not only with e‐mail but in all written communication.

A social writing tool like e‐mail can be useful for learning English in a safe, non‐threatening environment. Moreover, a trusting social relationship between communicators that develops over time can expedite the language learning process.

Very few studies have looked at the strategic ways ELL students use vocabulary to learn English through e‐mailing.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

In a diverse society, empathy would intuitively seem to represent a powerful force for social good. In particular, we expect empathic people to tolerate (rather than reject) attitudes that might be different from their own, and to resolve and/or avoid (rather than escalate) potential disagreements with others. Some research supports this benign view of empathy, but somewhat surprisingly, there is a “dark” side to empathy, one that can sometimes exacerbate attitudinal conflict. That is, empathy can often be parochial, in the sense that people are inclined to reserve their compassion for others only when they are deemed to be worthy of such support. In this chapter we review classic and contemporary research on the light and dark side of empathy, and consider its implications for the kinds of dynamics that could potentially emerge when people encounter people and ideas that are different from their own.

Research on creativity highlights feedback as an important driver of creative ideas. However, it advances a rather mechanistic understanding of communication, which obscures the specific practices in feedback interactions as well as their constitutive role in shaping creative ideas. In this paper, we advance conceptual arguments on how actors interact in communicative feedback processes on creative ideas. By drawing on the theory of communicative action by Jürgen Habermas and Hans Joas’ theory of creative action, we develop a more complex and nuanced understanding of creativity as a phenomenon that is constituted in communication. These authors’ work draws conceptual attention to the practices through which actors negotiate the novelty and usefulness of creative ideas in communicative interactions, the important role of feedback givers as creative actors, and “spaces for play” as a communicative sphere that allows creativity to emerge. We extend the literature on creativity by introducing a theory of communicative and creative action that offers to unpack communicative interactions through which creativity does or does not come into being.

A survey is here systematically conducted to analyse auditors’ perceptions of dysfunctional auditing behaviour (DAB). As a result of many accounting scandals and litigations faced by audit firms, this paper aims to assess whether factors leading to DAB are embedded in audit firms’ practices.

The sample used in this study comprises auditors at all levels of employment with the big four audit firms in the United Kingdom (UK). DAB is analysed using two signals/indicators: premature sign-off and under-reporting of chargeable time. Time budget pressure and time deadline pressure are the factors considered here as potentially pushing auditors to exhibit DAB. A careful and considered analysis and interpretation is here articulated. Additionally, the sample individuals are divided into audit trainees and experienced auditors to assess any potential differences in the perception of DAB that reflect the experience factor.

Coordination with internal auditors, different perceptions between audit trainees and experienced auditors of dysfunctional behaviour, working during their personal time and the box-ticking exercise are amongst the findings that may help practitioners to understand the reasons behind dysfunctional behaviour and identify measures to mitigate it.

The study can aid concerned executives and audit partners to minimise DAB related to different time pressures by casting light on the key ethical issues. The study is conducted on a sample of the big four firms in the UK covering all organisational structure. It assesses if experience plays a role in the perception of DAB.

The purpose of this paper is to examine the impact of psychological ownership (both job and organisational based) on extra-role behaviours among family and non-family employees in small overseas Chinese family businesses.

Empirical evidence was drawn from a survey of 80 family owners/managers and non-family employees from 40 small overseas Chinese family businesses from the transport industry in Malaysia. All proposed hypothesis were tested using hierarchical moderated regression analyses.

Job-based psychological ownership was found to significantly predict both types of extra-role behaviours. Organisational-based psychological ownership, however, was only a significant predictor of voice extra-role behaviour. Interestingly enough, no significant moderating effects on the relationships between the two dimensions of psychological ownership and two types of extra-role behaviour were found.

Having a dedicated workforce of both family and non-family employees who are willing to display extra-role behaviours may be considered as an essential component of business success and long-term continuity for many family firms around the world. This particular paper represents one of the few empirical efforts to examine the extra-role behaviours of employees in family firms from emerging economies.

The corporate veil or veil of incorporation is a legal concept that separates the legal and juristic personality of a company from its members, directors and other stakeholders. Indeed, common law has provided for numerous circumstances in which the corporate veil of a company may be lifted, and courts rely on these case law precedents to determine the grounds for lifting the corporate veil. However, there is limited case law regarding environmental torts as a ground for lifting the veil of incorporation and there is no legal provision in Mauritius which recognises environmental crimes as an exception to corporate veil. Consequently, this paper aims to discuss the liability of decision-makers of a company in the case of corporate environmental wrongdoings and thereafter, to present a case for amending Mauritius laws to give recognition to environmental torts as a ground of lifting the corporate veil.

This paper has adopted the black-letter approach and the comparative research methodology. The laws of Mauritius on corporate veil will be compared to the related laws of the USA and Canada with the view of seeking recommendations for Mauritius, as these countries are known to have an extensive legal framework on environmental crimes as a ground to lift the corporate veil.

It is concluded that it is high time for Mauritius to adopt a separate manslaughter law that would incorporate crimes committed to the environment by corporate bodies as a ground for lifting the corporate veil and thereby attacking individual stakeholders concerned.

This study is among the first researches conducted in the field of environmental torts as a ground for lifting the corporate veil in Mauritius.