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This paper aims to use the origin story of Dalhousie’s Faculty of Management as a foil for unpacking the tensions between deep disciplinary specialization and liberal education in business schools in Canada and the USA. Ultimately, the paper reveals that those tensions are not irreconcilable, and that through the fortunes of historical contingencies and deliberate decision-taking, a faculty can embrace the benefits of both breadth and depth.

The paper proposes a critical organizational history of management education through a case study. By drawing on secondary literature and archival sources, the authors focus on moments in business education, such as the founding of the Wharton School of Business, the release of the Carnegie and Ford Reports and the trend towards increased specialization to situate a case study of Dalhousie University’s Faculty of Management.

The authors find that the evolution of business education in North America from its broad, liberal origins towards narrow, specialization has come at a cost to some of the benefits of business and management education. An alternative approach, one reflected in the design of Dalhousie’s Faculty of Management, its programme offerings and its interconnection with other disciplines, enables the advantages of deep disciplinarity to co-exist (and cross-inform) with the advantages of liberal approach to knowledges.

The Dalhousie model offers business schools an example of a faculty that balances the rich insights of liberal interdisciplinarity with the need for sophisticated approaches to more granular, often disciplinary, topics. In addition, the paper offers the story of a multidisciplinary management faculty, some explanation for how that faculty was maintained despite pressures towards specialization; and in doing so, contributes to the limited historical research of management education, particularly in Canada, post-2000.

This study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine the moderating effect of Machiavellianism on the relationship between professionals’ ethical judgments and whistleblowing intention, as well as the mediating effect of personal responsibility, personal costs/benefits and the seriousness of the questionable act on this relationship.

The data were collected via a survey sent to 201 Tunisian accounting professionals and analyzed using the structural equation method.

The results indicate that ethical judgments support the whistleblowing intentions among Tunisian accountants. However, this relationship is affected by Machiavellian behavior that minimizes whistleblowing. Furthermore, the results show that Machiavellianism is negatively associated with whistleblowing intention and has an indirect effect on whistleblowing through perceived personal benefit and the seriousness of the questionable act.

Examining the ethical ideologies that may affect whistleblowing, including Machiavellianism and ethical judgment, in the Tunisian context contributes to the literature on the accounting profession in the Middle East and North Africa. The results of this study could raise awareness among policymakers and regulators in developing countries, particularly in Tunisia, to value whistleblowing as a mechanism for detecting and controlling organizational misconduct and enact regulations that encourage accounting professionals to report fraudulent acts while protecting them.

The purpose of this paper is to review and analyze assumptions and the appropriateness of the most dominant strategic decision-making theories within the Islamic cultural context as an attempt to develop an Islamic decision-making framework.

This paper adopted the integrative literature review approach as a research method (Torraco, 2005). This method allows the researcher to evaluate and syndicate the relevant literature to, critically, review and expand on the theoretical foundation of the topic and, hence, develop new theoretical perspectives and views.

Based on the critical review of the decision-making theories from an Islamic perspective, Islamic culture confirms the behavioural decision theory as the most appropriate approach to make strategic decisions in organizations. In addition, the study reveals that mutual consultation and consultative decision-making (Shura), based on knowledge and Islamic ethics, is the principal Islamic approach to strategic decision-making.

The developed Islamic decision-making framework will, significantly, assist management practitioners, managers and policy makers in both private and governmental organizations to improve their decision-making skills through adopting the Shura approach in decision-making.

The paper expands the boundaries of knowledge in managerial decision-making through developing an Islamic decision-making framework. This theoretical framework brings new insights and open new opportunities of thinking on Islamic decision-making among business scholars and represents fundamental grounds for future research in cross-cultural management in the area of managerial decision-making from an Islamic perspective, which is rare among scholars of management.

This paper aims to integrate insights from the behavioral theory of the firm and the dynamic capabilities perspective to explain how the historical and social attainment discrepancies motivate firms to change. Specifically, this paper proposes that a negative historical attainment discrepancy encourages the firm to engage in strategic change to solve its performance problems. In contrast, this paper advanced that a positive social attainment discrepancy motivates strategic change as a mechanism to bolster the firm’s position within the industry. Further, this paper integrated the moderating effects of industry dynamism and industry munificence.

This paper tests hypotheses using panel data on 2,435 US public firms over the years from 1996 to 2018. This paper uses a fixed-effects regression model to empirically test these hypotheses.

This paper finds empirical support for the effects of both the negative historical attainment discrepancy and the positive social attainment discrepancy on the firm’s tendency to engage in strategic change. As for the hypothesized moderating effects, this paper finds that industry munificence accentuated the effects of both attainment discrepancies on the firm’s tendency to engage in strategic change. However, the results do not support the hypothesized moderating effect of industry dynamism on either of these attainment discrepancies.

This paper contributes to the research on the separate effects of historical and social comparisons within the context of strategic change. Further, the paper bolsters our understanding of how performance feedback increases the firm’s tendency to change. Finally, the paper integrates theoretical views from the behavioral theory of the firm and the dynamic capabilities perspective on how socially high-performing firms may build and sustain their competitive advantage through organizational change.

Immigration-themed children’s literature can be an important resource in the classroom, especially because some U.S. immigrant groups, including French-Canadians, have received limited curricular representation. Using the qualitative method of critical content analysis, this study aims to examine depictions of French-Canadian immigrants to the United States in contemporary children’s books.

Postcolonialism is employed as an analytical lens with special attention given to the ways immigrant characters are constructed as different from the dominant group (i.e., othering), how dominant group values are imposed on immigrant characters, and how immigrant characters resist othering and domination. Three books comprise the sample: “Charlotte Bakeman Has Her Say” by Mary Finger and illustrated by Kimberly Batti, “Other Bells for Us to Ring” by Robert Cormier, and “Red River Girl” by Norma Sommerdorf.

The findings reveal multiple instances in which French-Canadian immigrants are constructed as Other and few instances in which these characters resist this positioning, and these books reflect the real ways French-Canadians were perceived as subalterns during the mass migration from Québec to the United States between the late 19th and early 20th centuries.

This study is significant because it examines portrayals of a substantial immigrant group that has been overlooked in the immigration history curriculum. This sample of children’s books may be used to teach children the complexities of immigration history and provide a more nuanced understanding of immigration during the 19th and 20th centuries.

A significant number of criminal and deviant acts are investigated by nonpolice actors. These include private investigators who charge fees for their services, professional services firms such as firms of accountants who also charge fees, in-house investigators employed by private organisations and in-house investigators of public sector organisations who are not sworn police officers. Some of these investigators, such as private investigators, have been exposed in unethical activities such as illegal surveillance and blagging to name some. In this respect, this study aims to uncover the ethical orientations of investigators using cluster analysis.

This study is based upon an online survey of private investigators predominantly in the UK, i.e. investigators beyond the public police. An innovate statistical inferential analysis was used to investigate the sample which resulted in the development of three ethical orientations of such investigators.

Based upon a survey response from 331 of these types of investigators this study illustrates the extent they engage in unethical activities, showing a very small minority of largely private investigators who engage in such activities.

A unique feature of this study is the use of an innovative statistical approach using an unsupervised machine learning model, namely, TwoStep cluster analysis, to successfully group and classify respondents based on their ethical orientation. The model derived three types of ethical orientation: ethical, inbetweeners and risk takers.

Evidence of overprescribing of psychotropic medicines to manage challenging behaviour in people with intellectual disabilities has led to national programmes within the UK to promote deprescribing, such as stopping the overprescribing of medication in people (with learning disabilities, autism or both). To successfully implement deprescribing initiatives, we need to understand how to engage stakeholders in the process.

In a published systematic review, we reported evidence about the process of deprescribing psychotropic medicines for people of all ages with intellectual disabilities and challenging behaviour. As a part of the original review, we searched for evidence about stakeholders’ experiences of the psychotropic deprescribing process, which was synthesised and reported within the current study.

Six studies were identified. Involving carers and people with intellectual disabilities, providing ongoing support and improving access to non-pharmacological interventions, including positive behaviour support, may contribute to successful outcomes, including reducing or stopping psychotropic medicines and improving quality of life. Implementing psychotropic deprescribing requires a multidisciplinary collaborative care approach and education for stakeholders.

There have been no previous reviews of stakeholder experiences of deprescribing psychotropic medications for people with intellectual disabilities and challenging behaviour. The existing literature is scant, and further research is needed.

When an individual leaves evidence to suggest that they are dead to mislead others, they are committing “pseudocide.” This study aims to examine pseudocides performed for the purpose of committing or concealing a financial crime.

This manuscript summarizes information from both academic and nonacademic publications. To provide evidence related to the conclusions made by prior authors and identify the risk factors that are often indicative of pseudocide, this manuscript examines the characteristics of pseudocides that received media coverage.

Pseudocides that receive media coverage often involve a prominent figure or a compelling story. These stories are not representative of the average pseudocide, which receives no publicity because it occurs in a less developed nation and is committed by a nonpublic figure. Common characteristics include the absence of a corpse and paperwork procured through bribery.

One of the only academic papers focused on pseudocide, this manuscript provides readers with information related to the scope of the issue, common methodologies and factors indicative of pseudocide. This should be of interest to several parties including forensic accountants, insurers, regulators and academics.

South Africa is the leading market for luxury goods in Africa – a fact evident from the statistics on luxury retail and the expanding footprint of international and local luxury brands. In a market that is dominated by prominent international brands, indigenous South African brands are seldom the subject of empirical research. This study addresses this gap by analysing the consumer-based brand equity (CBBE) of South African luxury fashion brands and its outcomes on the purchase/repurchase intention of consumers of South African luxury fashion brands.

The study adopted quantitative research methods and utilized survey questionnaires to acquire data from 130 respondents. Structural equation modelling was used in testing the proposed alternative hypotheses.

The study affirmed the relevance of Aaker's (1991) CBBE model for luxury goods in the emerging economy of South Africa. It established perceived quality and behavioural loyalty as significant predictors of brand equity while affirming the prevalence of hedonism and behavioural loyalty in South Africa's luxury fashion market.

The small sample size and the limited geographic scope of the study had a significant adverse impact on the broad application of the study's outcome. Furthermore, Aaker's (1991) CBBE model, while adequate, may have diminished the probability of a nuanced outcome.

This study advances the frontiers of interdisciplinary research by applying the marketing framework of CBBE to fashion studies in South Africa. The validated measurement scale, which emphasises the relevance of hedonism and behavioural loyalty in South Africa, may be useful for a similar study on luxury fashion brands in other emerging economies.

This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement of cash flows and forecasting firm performance.

Evidence is collected from responses to 104 surveys and 52 interviews completed by US and Australian analysts from 2017 to 2022. The survey and interview questions are developed with reference to the literature.

US and Australian analysts believe that the DM format provides incremental benefits compared to the IM for (1) confirming the reliability of earnings; (2) improving earnings confidence; (3) more accurate ex ante forecasts of operating cash flow and earnings; and (4) identifying opportunistic accruals manipulation. Analysts view that DM disclosure can lower firm-level cost of equity, although US interviewees more uniformly expect lower costs of equity under DM disclosure when firms yield low earnings quality. DM disclosure is also more important during unstable economic periods, as proxied by COVID-19.

Limited research currently exists regarding disclosure of the DM or IM and its impact on analysts' forecasting accuracy, earnings quality, economic uncertainty and cost of equity. Previous research has relied on archival research to examine differences between the DM and IM methods and are limited by data availability. Our findings are particularly relevant to the US market with few US firms reporting the DM format.