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This case examines critical ethical accounting practice issues surrounding a request for proposal for audit services at Aviary Corporation based on a real Securities and Exchange Commission enforcement action. Audit and tax partners at Western Accounting Firm, a large international public accounting firm, used confidential information obtained from the company’s Chief Audit Officer to modify their proposal for audit services. In response to their actions, the Securities and Exchange Commission fined the auditing firm, the partners, and the Chief Audit Executive. The authors used publicly available information and adopted fictitious names to develop a teaching case that instructors can implement in a variety of accounting and ethics classes to increase students’ understanding of professional codes of conduct and independence guidance.

Ports and port cities play a pivotal role toward the sustainable development of coastal ecosystems. These ecosystems provide their natural capital by offering favorable locations for industry and accessibility to world markets. While port industrial activities have been reactive to pressure from stakeholders, in more recent years ports have adapted inclusive strategies and seek to align their strategic intentions with stakeholders. Around the world, port authorities are aligning their ambitions toward their contribution to the sustainable development goals (SDGs), such as the World Port Sustainability Program (WPSP) for port authorities and AIVP2030 for port cities. The aim of this chapter is to assess to what extent ports have contributed to the implementation of the SDGs. The analysis is based on a content analysis on a portfolio of 212 projects in which port authorities demonstrate leadership in sustainable development. The results indicate that the contributions of port and port city authorities are generally motivated to “do no harm.” Port authorities also have “do good” intentions for their ecosystems, which are mainly focused on reenforcing connections with communities and less to restore their impact on the biosphere. Furthermore, the findings show that linkages between WPSP projects with the SDGs are rather ambiguous. Directions are given toward a methodology for port authorities (PAs) to establish a stronger link between (monitoring) business strategies with the implementation of inclusive port development strategies to prevent using SDG reporting for greenwashing purposes.

This study investigates how the initiatives and controversies related to environmental, social and governance (ESG) explain firm efficiency.

Firstly, this study applies data envelopment analysis with the epsilon-based measure to estimate the firm efficiency of 80 companies in the Chinese energy sector in 2022. This approach accounts for the diversity and relative importance of inputs and outputs from a multidimensional perspective. Secondly, this study regresses the variables of ESG initiatives and controversies on the estimated firm efficiency scores through a generalised additive model, which can capture nonlinear patterns.

This study finds that a) the samples have i) about 49% room for improvement in efficiently optimising their resources and business outcomes and ii) the highest scores in governance initiatives, followed by social initiative. b) 69% of them have controversy scores that are greater than the average value. c) A cluster analysis indicates that companies with higher social initiatives have higher firm efficiency than their counterparts. d) ESG initiatives and controversies are nonlinearly related to firm efficiency.

The findings have practical implications for policy makers and managers who prioritise ESG, particularly regarding (i) the need to examine firm performance from a multidimensional perspective, that is, to measure multiple inputs and outputs simultaneously, (ii) the nonlinearity of the nexus between ESG and efficiency in graphical forms, and (iii) the need to balance ESG initiatives and address ESG controversies.

This study integrates statistical approaches in examining and ensuring sustainable growth and efficiency within the Chinese energy sector and beyond.

This study aims to understand the utility of personas and illustrate, through a case study, how a persona-building exercise in a Community Based Prevention Marketing (CBPM) training of community leaders elicited important insights that complemented findings from ongoing formative research on vaccine hesitancy in the Hispanic/Latino population in the USA during COVID-19 pandemic.

An exploratory concurrent parallel qualitative study design compared three personas created by community-based organization members (n = 37) to transcripts from five formative research focus groups (n = 30) from the same project. All participants in this study were recruited by the National COVID-19 Resiliency Network as part of their capacity-building and formative research activities. Grounded theory guided the content analysis.

This study found personas and focus groups to be complementary. A high degree of co-occurrence was observed when investigating the uptake of the COVID-19 vaccine under the categories of barriers, culture and communication. Between the two methods, the authors found strong associations between fear, disruption to the value system, work-related barriers, inaccessibility to health care and information sources and misinformation. Areas of divergence were negligible.

While personas provided background information about the population and sharing “how” to reach the priority population, focus groups provided the “why” behind the behavior, followed by “how”.

A community-driven persona-building process built on cultural community knowledge and existing data can build community capacity, provide rich information to assist in the creation of tailored messages, strategies and overall interventions during a public health crisis and provide user-centered, evidence-based information about a priority population while researchers and practitioners wait on the results from formative research.

This case study provided a unique opportunity to analyze the complementary effectiveness of two methods acting in tandem to understand the priority population: stakeholder-informed persona-building and participant-informed focus group interviews. Understanding their complementary nature addresses a time gap that often exists between researchers and practitioners during times of crises and builds on recommendations associated with bringing rigor into practice, promoting academic contribution to real-world issues and building collaborative partnerships. Finally, it supports the utility of a nimble tool that improves social marketers’ ability to know more about their audience for intervention design when time is of the essence and formative research is ongoing.

Although outcome sharing in construction is a well-established concept in the literature, there is still an ongoing debate on the most effective approach for distributing project outcomes between an owner and downstream contracting parties (DCPs). To address this issue, this paper aims to investigate an optimal framework for distributing project outcomes among various levels of subcontracting in construction projects. The framework includes contractors, subcontractors, sub-subcontractors and other related parties.

To formulate the optimization problem, the principal–agent model is utilized. The theoretical development is validated through an experiment conducted with employees from road construction companies.

When distributing outcomes among various levels of subcontracting, the sharing should be determined by their contribution to the outcome, effort costs, level of outcome uncertainty and risk preference.

This paper expands on the existing principal–agent theory by incorporating multiple levels of agents, transforming the conventional view of outcome sharing among downstream subcontracting levels into testable hypotheses and well-defined concepts. The paper has practical implications for industry practitioners seeking to effectively allocate benefits and costs throughout a project's subcontracting chain.

From the buying club’s perspective, the transfer of a player can be interpreted as an investment from which the club expects uncertain future benefits. This paper aims to develop a decision-oriented approach for the valuation of football players that could theoretically help clubs determine the subjective value of investing in a player to assess its potential economic advantage.

We build on a semi-investment-theoretical risk-value model and elaborate an approach that can be applied in imperfect markets under uncertainty. Furthermore, we illustrate the valuation process with a numerical example based on fictitious data. Due to this explicitly intended decision support, our approach differs fundamentally from a large part of the literature, which is empirically based and attempts to explain observable figures through various influencing factors.

We propose a semi-investment-theoretical valuation approach that is based on a two-step model, namely, a first valuation at the club level and a final calculation to determine the decision value for an individual player. In contrast to the previous literature, we do not rely on an econometric framework that attempts to explain observable past variables but rather present a general, forward-looking decision model that can support managers in their investment decisions.

This approach is the first to show managers how to make an economically rational investment decision by determining the maximum payable price. Nevertheless, there is no normative requirement for the decision-maker. The club will obviously have to supplement the calculus with nonfinancial objectives. Overall, our paper can constitute a first step toward decision-oriented player valuation and for theoretical comparison with practical investment decisions in football clubs, which obviously take into account other specific sports team decisions.

This paper aims to contribute to the understanding of the effects of active political engagement in port-of-entry jobs and employment pathways for graduate students in a post-communist context which is characterized by clientelism. The data are derived from a structured survey of a small local labour market where political clientelism is pronounced due to the strong network ties. Controlling for both demand and supply factors, the authors identify a profile for those who are more prone to engage politically in exchange for public sector jobs, which are in turn vulnerable to regime changes.

The authors use data from a sample of 191 students that records month-to-month employment states for three consecutive years (2012–2014). The method attempts to replicate an experimental design with repeated measures before and after the June 2013 government elections. The data is analysed using sequence analysis with optimal matching and difference-in-difference methods.

The analysis provides evidence of links between political engagement and selection onto different employment pathways under conditions of political clientelism. The pathways themselves are also shown to be differentially impacted by the 2013 election (positively or negatively). Together, these results are supportive of claims that jobs in Albania, particularly those in the public sector, are linked to the short-term presence of vote-buying. This is shown to be the case even for this sample of educated members of the labour force (i.e. university graduates). The analysis also finds evidence of accumulative disadvantages over time, in relation to subjective perceptions of life satisfaction, migration intentions, employability and success in life, as a result of active political engagement.

The study uses a unique data set and a novel methodological approach, sequence analysis. Occupational history calendars were used to capture quantitative information recording detailed work histories. To the best of the authors’ knowledge, this innovative method has not been used before to measure the temporal effects of political engagement on employment pathways.

In this chapter, we discuss menopause transition in the workplace and its implications for workplace well-being. This is an important work-life interface topic, given the increasing number of women who will work during transition. It is also a topic that we currently know relatively little about, particularly in relation to well-being. We present findings that demonstrate both that many women experience symptoms that are bothersome at work and that these frequently have negative effects for two elements of workplace well-being, job satisfaction and health well-being. We evidence that individual/job characteristics and workplace context can either improve or worsen experiences of transition symptoms and make recommendations on how organization and HR practice can be designed to support women in menopause transition. We argue that working with line managers to create a more supportive context is one of the most important strategies to implement. Our research is situated in the UK police service and has wider relevance across the Global North, where similar demographic patterns are experienced, and in other male-dominated organizations and sectors.

The construction industry has long been criticized for unethical conduct. The owner usually manages the contractor's opportunistic behaviors by employing a professional supervisor, but there is a risk of covert collusion between the supervisor and contractor. Based on the principal–agent theory and collusion theory, this paper aims to investigate optimal collusion-proof incentive contracts.

This paper presents a game-theoretic framework comprising an owner, supervisor and contractor, who interact and pursue maximized self-profits. Built upon the fixed-price incentive contract, cost-reimbursement contract, and revenue-sharing contract, different collusion-proof incentive contracts are investigated. A real project case is used to validate the developed model and derived results.

This paper shows that the presence of unethical collusion undermines the owner's interests. Especially, the possibility of agent collusion may induce the owner to abandon extracting quality information from the supervisor. Furthermore, information asymmetry significantly affects the construction contract selection, and the application conditions for different incentive contracts are provided.

This study still has some limitations that deserve further exploration. First, this study explores contractor–supervisor collusion but ignores the possibility of the supervisor abusing authority to extort the contractor. Second, to focus on collusion, this paper ignores the supervision costs. What's the optimal supervision effort that the owner should induce the supervisor to exert? Finally, this paper assumes that the colluders involved always keep their promises. However, what if the colluders may break their promises?

Several collusion-proof incentive contracts are explored in a project management setting. The proposed incentive contracts can provide the project owner with effective and practical tools to inhibit covert collusion in construction management and thus safeguard construction project quality.

This study expands the organization collusion theory to the field of construction management and investigates the optimal collusion-proof incentive contracts. In addition, this study is the first to investigate the effects of information asymmetry on contract selection.