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As Baby Boomers continue to retire, organizations should have plans in place that successfully execute this transition. Some industries, such as accounting, are unique in that there is specialized knowledge required by employees, including education and work experience. This study examines what accounting organizations are doing to manage this transition. The research question posed is as follows: How are organizations in the accounting industry addressing anticipated retirements?.

This is a qualitative study that is interpretive. In order to answer the research question, six managers who are involved in the hiring process at accounting organizations of varying sizes were interviewed. Semi-structured interviews were conducted and coded using the software program, Dedoose, in order to develop themes that addressed the research question.

By conducting semi-structured interviews that focused on efforts related to this issue, it was found that accounting organizations are focusing on three aspects related to the research question: Accounting firms are focusing on (1) culture, (2) knowledge and (3) transition as they lead their organizations through this time.

This research project provides insight into how some accounting organizations are managing issues related to increasing retirements. By knowing how other organizations are handling these issues, accounting organizations can use this knowledge to prepare, themselves, for anticipated retirements. This knowledge is also valuable in other fields that provide professional services (e.g., medical and legal).

This topic has not been fully explored in the accounting industry. The findings of this study are useful to accounting firms, world-wide, as well as to organizations in other professional services fields, world-wide. This research could be further explored in other professional services organizations, such as the health and legal fields.

The purpose of this paper is to determine if there is a link between corporate shareholder value creation and economic growth. The first objective of this paper is to determine which specific shareholder value measurement best explains shareholder value creation for a particular industry. The next objective of the study is to establish, for each of nine different categories of firms examined, a set of value drivers that are unique and significant in expressing shareholder value for that particular category of firms. Lastly, the relationship between shareholder value creation and economic growth is tested.

To quantify and measure value creation, the paper investigates the various value creation measurements that are being applied. The next step is to ascertain whether various industries have different value creation measures that best explain value creation for the respective industries. Then, the value drivers of these specific value creation measures can be determined and their relationship with economic growth tested.

The results of this study indicate that each industry does have a specific shareholder value creation measurement that best explains shareholder value creation for that industry; for example, for five of the nine categories (industries) that were analyzed, market value added was found to be the best shareholder value creation measurement, but for capital-intensive firms and manufacturing firms, the Qratio is the best measure, while for the food and beverage industry, the market to book ratio was found to be a better measure of shareholder value creation than other measures tested. It was further found that an increase in corporate shareholder value creation is to the detriment of economic growth.

The contribution of the present study is its determination of a unique shareholder value creation measurement for particular industries. In addition, a specific set of variables per industry that create shareholder value is identified. Lastly, the important link between shareholder value creation and economic growth is exposed.

This article presents fieldwork perspectives and research reflexivity gained from the cross-national research team, with the aim of promoting better qualitative research practices in transnational research. It focuses on how the team incorporates diverse cultural perspectives and insider and outsider roles to enhance the research in the data collection process.

This article is drawn from the authors' qualitative research with 25 Japanese retirees in Thailand, addressing cultural challenges encountered by researchers in the cross-national team when conducting field research.

Our findings indicate that researchers with an emic view in the cross-national team who shared nationality and cultural background as the participants facilitated an effective recruitment process and productive collaboration in data gathering. They also served as cultural brokers, tailoring smooth communication during interviews on certain cultures, participant traits and sensitive issues. On the other hand, the outsiders helped the team uncover more transnational issues that the insiders had overlooked. Additionally, combining emic and etic perspectives helps to avoid ethnocentric narratives or purely etic and emic conclusions.

This article addresses a gap in the methodological reflections in transnational research that remains largely overlooked. Our reflection highlights the advantages of cross-national teams, which include researchers from emigration and immigration countries. Their status and roles as insiders and outsiders significantly facilitate a positive impact on the research process and increase the extent of investigating the complex cultural dynamics of transnational practices. The incorporation of emic and etic perspectives is suggested in the methodological approach for transnational migration research.

This is a real case involving an SME that produces southern hardwood finished lumber. The family business faces a social responsibility dilemma in terms of displaced workers and limited job opportunities in the surrounding labor market if they purchase a new saw that would modernize production, improve profitability, and eliminate 50 percent of their labor costs.The most logical employment for these workers would be a cutter, loader, or hauler of logs, which have been determined to be some of the most dangerous jobs in the United States. This case requires students to examine the decision-making process of a modest family business in a small, cohesive community and the ramifications of these decisions, as well as issues concerning technology and production improvements, displaced workers, social responsibilities, and the rights and responsibilities of employers and employees.