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In this chapter, an exploratory analysis of the problematic sexual behaviours committed by elderly men against female minors is presented. Drawing from life-course theoretical perspectives on later life offending, this study examined the criminal history, sexual attraction towards the underage, perceived vulnerability of the juvenile, relationship with the girl-child prior to the abuse, and violence and sexually abusive tactics of the older offenders. Qualitative data were collected from 19 child sexual offenders in Lagos state prisons that were 60 years and above at the time they committed the offence, and a thematic analysis of the narratives was carried out. Findings indicate elderly offenders were attracted to female juveniles due to their perceived ‘innocence’, ‘commitment to relationship’, ‘sincerity’ and ‘youthfulness’, which suggest considerable level of rationality in their selection of victims. Offenders were found to use physical force and violence to subdue their victims, while threats, gifts and appeal were used to prevent victims from reporting. These findings have important practical and policy implications if the scourge of child sexual abuse is to be addressed in the country.

We use Canadian data to examine the help‐seeking strategies of women dealing with the consequences of violent victimization. Consideration of the help‐seeking strategies of victimsmay provide insight into other decision‐making processes. The analytic framework integrates research on police reporting and intimate partner violence with the wider help‐seeking literature. This integration allows for an examination of the effect of the victim’s relationship to her offender on decisions to seek help from family, friends, doctors, social service agencies and the police. The research has two objectives. First, we aim to determine whether help‐seeking exists as isolated choices or whether there is a discernable set of help‐seeking strategies used by crime victims. Although many victims do not call the police, they often rely on family, friends, social service and mental health interventions.We find that those victims who report their victimizations to the police also seek support from family and friends. Second, we examine the correlates of these help‐seeking decisions. In doing so, we explore the effects of the offender relationship on decisions to seek help. We explore differences in help‐seeking across attacks by strangers, spousal offenders, dating offenders, and other known offenders. Our findings suggest that women victimized by a spousal offender are more likely than others to use a substantial help‐seeking strategy that includes disclosure to the police, doctors and social service agencies.

This paper aims to study the symbolic categorisations management accountants produce. It examines the categories they use to describe their work and analyses the meanings they attach to such categories. This aims at explaining how management accountants can follow a common occupational orientation despite the need to adjust their practices to the specificities of their local and organisational context. The author’s argument is that management accountants build symbolic categories to create a bridge between what they do and who they are. The author further argues that symbolic categories are needed to make sense of a practice in tension between a common aspirational orientation and heterogeneous local contexts.

This paper draws on a multiple case field study conducted by observation and interviews in a range of organisations.

This paper examines the empirical diversity of management accountants’ practices and perceptions through the symbolic categories they produce. The author finds that categorisation work constitutes a central mechanism to build a shared narrative despite heterogeneous situations. The author further shows that through symbolic categorisation work, a variety of activities ranging from bookkeeping through managerial support to hierarchical surveillance and challenge in the name of the shareholder are subsumed under stable labels. This, he argues, serves to mask financial accountability, shareholder orientation and hierarchical control behind a narrative of “support” and “partnership”.

This paper contributes to literature on management accountants’ identity by showing the central role played by symbolic categorisations. It also contributes to literature in accounting more generally by showing how symbolic categorisation work blurs the lines between “operational support” and “shareholder value creation”. The same words are used to refer to activities that managers consider helpful to make operational decisions and other activities that increase shareholder control and surveillance and encourage managers to internalise the frames and objectives of shareholder value creation. Symbolic categories that include hierarchical financial accountability within a narrative of “support” and “partnership” masks “financialisation” behind a rhetoric of “business orientation”.

The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising complementary way to conduct interviews in qualitative accounting research.

The paper is based on our experiences designing and using vignettes in five separate qualitative accounting studies, which collectively involve over 200 interviews with various participants. It discusses the opportunities the use of vignettes in interviews offers to qualitative accounting research, as well as the challenges associated with designing and using vignettes. The paper also reflects on fellow researchers’ varied reactions during seminars, workshops, and the journal review process.

Vignettes emerge as a productive and engaging complementary way for accounting researchers to obtain additional insights and perspectives not usually accessible in semi-structured interviews. The paper also provides practical insights into developing, using and publishing qualitative accounting studies using vignettes, contributing an additional behind-the-scenes view of using qualitative research methods.

The aim of this paper is to increase awareness of vignettes as a complement to the standard qualitative accounting interview. It provides guidance on how vignettes might be used productively for studying rare, new, emerging, complex, or multi-period real-world accounting phenomena. It also discusses how vignettes can promote transparency, honesty, and a greater level of detail in participants’ responses, as well as facilitate the involvement of lay people in accounting studies.

In all probability, there are today only four persons — all social scientists — who have personally known Father Heinrich Pesch, the eminent German economist of the Jesuit Order, viz., Oswald von Nell‐Breuning, SJ, who, 93 years old, still is amazingly active as lecturer and writer, the Rev. Dr. mult. L. H. Adolf Geck (1898), retired, yet still engaged in social research, Rev. Joh. Messner (1891), Professor Emeritus of the University of Vienna, whom illness has recently incapacitated, and the author of this article (1900), who thinks himself fortunate to have gained — during his years of study at the University of Berlin — Pesch's paternal friendship.

John McGee's 1958 paper, “Predatory Price Cutting: The Standard Oil (NJ) Case,” has had an astonishing influence on both antitrust policy in the United States and economic lore. McGee argued that predatory pricing is irrational and his analysis of the Standard Oil Company Matter, decided in 1911, led him to conclude that the Record in this case does not show that Standard Oil engaged in predatory pricing. This single publication appears to serve as a foundation of the U.S. Supreme Court's position on the issue of predatory pricing, as well as the assertion by many economists that predatory pricing is irrational and rarely occurs.

Numerous arguments have been advanced during the past 25 years that predatory pricing can be a rational strategy. As to McGee's empirical findings, there has been no re-examination of the Record of the Standard Oil case to determine the validity of his finding that the trial “Record” does not support the claim that Standard Oil engaged in predatory pricing.

We examined this Record and have found that the trial Record contains considerable evidence of predatory pricing by Standard Oil. Therefore, the Record does not support McGee's conclusion that Standard Oil did not engage in predatory pricing.

Thus, the decisions of the Supreme Court in recent years, as well as the opinions of many economists, concerning predatory pricing are not consistent with either current theory or the empirical record.

The purpose of this article is to suggest a solution to the quandary from which the economist appears unable or unwilling to extricate himself. The quandary is his own production. On the one hand, the economist is jealous of his position as scientist, a disinterested pursuer of the truth, and on the other hand, he has an irresistible urge to use his knowledge as an economist for the purpose of relieving society, and, indeed, civilisation of its social ills. To suggest how social ills may be cured is to define goals to be reached. To choose goals is to make value judgements. There is no quandary where the economist as economist simply makes value judgments and still adopts the posture of the scientist. Such dualism, however, incurs the displeasure of those of a critical turn of mind. It actually brings forth censure and suggestions that value judgments should be openly made.

This paper aims to examine what type of messaging on Twitter is most effective for helping move social marketing beyond focusing on personal changes to find out what messages help turn members of the public into vocal advocates for these organizations’ social changes. Social marketing scholarship has regularly focused on how organizations can effectively influence changes in awareness and behaviors among their targeted audience. Communication scholarship, however, has repeatedly shown that the most influential form of persuasion happens interpersonally. As such, it is imperative that organizations learn how to engage audiences and facilitate the discussion about organizational messages between individuals. Social media provide platforms for such conversations, as organizational messaging can be shared and discussed by individuals with others in their networks.

Through a content analysis of 3,415 Twitter updates from 50 nonprofit organizations, this study identifies specific types of messages that are more likely to get stakeholders retweeting, archiving and discussing the organizations’ messaging through regression analysis.

Messages focusing on calls-to-action and community building generated the most retweets and Twitter conversation; however, they were also the least used strategies by nonprofit organizations.

Research has regularly examined the types of messages sent out by nonprofit organizations on Twitter, but they have not tested those messages against measures of engagement. This study pushes the understanding of social media communication to the next level by analyzing those message categories against metrics provided by Twitter for each tweet in the sample.

This chapter adopts a reflective approach exploring and setting out the contrasting factors that led to the establishment of the subdiscipline in both countries. The factors included the role of key individuals and their respective academic backgrounds and specialisations within each country’s higher education system. Furthermore, attention is given to the particular circumstances in a case analysis comparison of the oldest programs in Aotearoa/New Zealand and Australia. This sheds light upon the factors linked to the disproportionate success profile for the sociology of sport in Aotearoa/New Zealand. An analysis of scholars and programs within each country reveals important differences aligned with the politics of funding and the variety and extent of systematic structures. Additionally, scholars’ specialisations and preferences reveal a broad offering but are primarily linked to globalisation, gender relations, indigeneity and race relations, social policy, and media studies. This work has been undertaken variously via the critical tradition including Birmingham School cultural studies, ethnographic and qualitative approaches and, more recently by some, a postmodern poststructuralist trend. Lastly, along with a brief discussion of current issues, future challenges are set out.

Since the 1970s there have been extraordinary changes and growth in Canadian sport in terms of access, opportunity and recognition. Yet, the gains and successes of girls and women’s sport are often written, told and retold as uncomplicated success stories, as progress, with the battles fought and the complex negotiations of the past eerily absent. In this chapter, we turn to the work of feminist poststructuralist Avery Gordon to consider gender, feminisms and sport in the Canadian context. We do this by putting various moments in time in conversation with one another and considering our current moment in light of what has come before but is often forgotten, overlooked or even suppressed. We argue that the need for feminist praxis remains significant in Canadian sport and it is imperative that we continue to shed light on ghostly (dis)appearances in narratives of sport in Canada.