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This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and documentation. The study provides support for the importance of stakeholders in shaping organizational processes and practices, including accounting practices, and for the effects of changes in stakeholder constituency and agenda on such practices. The study also provides evidence of the roles accounting and accountants may play in implementing a stakeholder agenda, including both instrumental and symbolic roles, and how the status of accountants may rise and fall commensurate with those roles.

The purpose of this paper is to examine the professional context of the educator and architects who designed and conceived Woodleigh School in Baxter, Victoria, Australia (1974-1979) and to identify common design threads in a series of schools designed by Daryl Jackson and Evan Walker in the 1970s.

The research was derived from academic and professional publications, film footage, interviews, archival searches and site visits. Standard analytical methods in architectural research are employed, including formal, planning and morphological analysis, to read building designs for meaning and intent. Books, people and buildings were examined to piece together the design “biography” of Woodleigh School, the identification of which forms the basis of the paper's argument.

Themes of loose fit, indeterminate planning, coupled with concepts of classroom as house, and school as town, and engagement with a landscape environment are drawn together under principal Michael Norman's favoured phrase that adolescents might experience “a slice of life”, preparing them for broader engagement with a world and a community outside school. The themes reflect changing aspirations for teenage education in the 1970s, indicating a free and experimental approach to the design of the school environment.

The paper considers, for the first time, the interconnected role of educator and architect as key protagonists in envisioning connections between space and pedagogy in the 1970s alternative school.

The purpose of this paper is to explore the role of emotions that consumers experience following service failures and to assess the effects of each of these emotions on important behavioral outcomes.

This paper extends the work of Wetzer et al. (2007) and draws upon the existing literature to test a series of research hypotheses tying emotions to four important behavioral outcomes primarily using stepwise regression.

When a service failure occurs, customers experience any of a variety of negative emotions. The effect on behavioral outcomes depends on the specific emotion experienced by the consumer. The current research, which benefits by using retrospective experience sampling, finds that frustration is the predominant emotion experienced by customers following service failure, but that anger, regret and frustration affect behavioral outcomes. Uncertainty also plays a role.

Future research should investigate the antecedents of propensity for emotions and predisposition toward industries, as well as the consequences of word-of-mouth (WOM) praise and WOM activity. Additionally, emotions could be examined by service stage. Several other moderators could be investigated, including severity, complaining behavior, repeat occurrence, service importance, remedies and forgiveness, product vs process failures, tenure, gender and age.

The current research emphasizes the importance of understanding which emotion is being experienced by a customer following service failure to identify the behavioral outcomes that will be most impacted. The specific managerial implications depend upon the specific emotional response experienced by the customer and are discussed separately for anger, regret and frustration. Service personnel must be trained to recognize and address specific customer emotions rather than to provide a canned or generalized response.

To date, there has been little, if any, systematic research into the effects of multiple discrete negative emotions on multiple desirable behavioral outcomes. The current study examines six discrete emotions. Predominant emotions are differentiated from emotional intensity. The behavioral outcomes of reconciliation and reduced share-of-wallet are added to the traditional outcomes of repatronage intentions and negative WOM. While existing research tends to rely on a scenario approach, this study uses the retrospective experience sampling method. The authors distinguish between mixed emotions and multiple emotions. The relative effects of disappointment and regret are examined for each of the four outcomes. Finally, importance-performance map analysis was applied to the findings to prioritize managerial attention. Numerous managerial and research implications are identified.

While much of the existing research regarding moral exemplarity has focused on living individuals, examination of the lives of historical figures can also prove invaluable in understanding moral motivation. Consequently, this paper sought to apply Frimer and Walker’s (2009) reconciliation model and methodology in examining themes of agency and communion in the motivation of Miep Gies. Frimer and Walker’s (2009) Self-Understanding Interview and the VEiN coding method (Frimer, Walker, & Dunlop, 2009) served as guides for examining published and audio-recorded interviews, biographical and autobiographical information, as well as video-recorded speeches given by Gies. Aspects of an integrated moral identity appeared evident in the personality of Miep Gies as indicated in statements reflecting an overlap of both agency and communion. The study was limited in its reliance on publically available documents about or by Gies. Further, reliance on these documents, as opposed to a “live” interview, limited the ability of the author to identify responses to all questions included in Frimer and Walker’s (2009) interview or fully utilize the VEiN coding method (Frimer et al., 2009). Exploration of life narratives of historical figures can provide insight into an integrated moral identity as well as examples of developmental crossroads Frimer and Walker (2009) cited as essential in their reconciliation model. Comprehension of this reconciliation process is critical to understanding what lies at the heart of moral motivation and action as well as the ability to promote such growth in the lives of others.

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

The purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's legitimacy.

This historical paper draws on surviving primary records and secondary sources and applies the perspectives on the dynamics of occupational groups and the legitimacy typology of Suchman.

While the history of the accounting profession has been characterized by intra‐professional rivalries, this case study illustrates how such rivalries were put aside on recognising the power of collectivizing in defending the profession's legitimacy. Based on the available evidence, pragmatic legitimacy is shown to have been a key focus of attention by the major accounting bodies involved.

The paper may motivate similar studies in Australia and elsewhere, thus potentially contributing to developing a literature on comparative international accounting history. The evidence for this historical investigation is largely restricted to surviving documents, making it necessary to rely on assessments of the key sources.

In addressing responses to crises in defending the legitimacy of the profession as a whole, the paper makes an original contribution in exploring the relationship between literature on the dynamics of occupational groups and on legitimacy management.

With the proliferation of international education initiatives, research into the transfer of pedagogy across cultures is essential to ensure that quality education is delivered in a culturally accessible form. One of the factors impeding such research is the lack of widely accepted theoretical frameworks (Dimmock & Walker, 2005). This paper examines the development and effectiveness of a cross cultural framework that was used to compare a Business program at a Canadian College with its branch campus in Qatar (Prowse & Goddard, 2010). Findings are compared to results in the literature to gauge the robustness of the framework. The framework developed in the study was found to be a helpful means of allowing a comparison of pedagogy across two cultures.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

It is well known that trust is an essential, yet a fragile part of organizational life. Because trust sometimes has to be placed without guarantees, it will inevitably be broken, violated, and damaged when parties involved in trustworthy relationships let others down. When trust-destroying events occur, trust is shattered and its level plummets quickly into the domain of distrust. The speed with which trust can be destroyed depends on the magnitude of damage from the act of untrustworthiness and the perceived intentionality of the untrustworthiness. Moreover, if seen as intentional, the destruction of trust is particularly severe, as intentional untrustworthiness reveals malevolent intentions that are seen as highly predictive of future untrustworthiness. Often, leaders are the ones responsible for improper handling of, destroying, or violating trust in their organizations. In this chapter, we explore the consequences of leaders for violating trust and examine how trust changes over time as a function of different types of violations and attempts at restoration. We argue that because distrust may irrevocably harm organizations, leaders as moral agents need to consciously work to rebuild relationships, restore broken trust, and instill hope.

As U.S. states and countries around the world consider legalizing casino gambling, the social costs of gambling continue to be hotly debated. This paper examines the social cost issue from a welfare economics perspective, and discusses the 2005 paper by Thompson and Schwer, published in this Journal. Their article exhibits a number of problems common in gambling research, including a flawed conception of social costs and a variety of measurement errors. For example, Thompson and Schwer count many costs borne by individuals as “social costs.” In addition, many of their cost estimates appear to be arbitrary. As a result, the Thompson and Schwer social cost estimate is likely a serious overstatement of the actual costs.