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The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when researching public accountancy professionalization. The second purpose is to use the response to Matthews (2017) as the foundation to construct a model of socio-economic closures of potential use for research and study.

In order to respond to Matthews (2017), the study provides an interpretive review of Larson (1977) and analyses historical professionalization research published in leading accounting journals over three decades. The review and response, together with prior theory contributions, form the foundation for the proposed model of closures.

Matthews’ (2017) criticisms of Larson (1977) and accounting historians' past use of Larson (1977) are, with some exceptions, not well-founded. Larson's (1977) professional project is an ideal model of professionalization and has been used appropriately by accounting historians to introduce and explain rather than a model or test public accountancy professionalization. The analyzed data from research journals are consistent with Larson (1977) in terms of identifiable historical phases of and specific closures actions in the professionalization process.

The study analyses peer-reviewed studies in selected accounting research journals over a defined period.

The study provides a nuanced review of Larson (1977), clarifies evidence of the past use of Larson (1977) by accounting historians, challenges criticism of this use, identifies primary research that focuses on socio-economic closures and proposes a model of such closures for future research and study.

The study contains a comprehensive analysis of peer-reviewed research of public accountancy professionalization and proposes a model of closures inductively derived from empirical evidence and prior theoretical contributions.

New models of career management require individuals to harvest as much learning as possible from situations wherever and whenever feedback is possible. The purpose of this study was to investigate the influence of positive affect (liking) on feedback giving behavior since authors have suggested a potential bias but little empirical evidence exists on the topic.

Data were collected from 77 trainer‐trainee dyads in a formal field‐based training program over a 60‐day period. Additionally, critical incidents accounts of career setbacks were collected from MBA students and consulting clients.

Less positive and less specific feedback was reportedly given to liked individuals, compared to disliked individuals, when performance was not attributed to internal causes. Also, an interaction between performance level and affective relationship explained amounts of negative feedback received in low internal attribution group. Less liked trainees received similar amounts of negative feedback despite performance level, while more liked trainees received more negative feedback when performing poorly than when performing well. The qualitative data support quantitative findings and add insights into why liked individuals receive less feedback of the nature that can further enhance career development.

Liked individuals need to be especially vigilant in pursuing feedback necessary for personal development. Managers should be encouraged to monitor the amount of critical feedback given to liked and disliked employees. Specific suggestions are offered.

Objective performance measures may not be available in other field settings. Even so, an objective performance assessment is what is needed to understand the full impact of positive affect on feedback giving behavior and subsequently, personal development.

Few studies regarding feedback giving behavior exist. The only previous study found that investigated the role of positive affect in feedback giving behavior was a lab study dealing only with poor performers. This field study shows how attributions interact with positive affect in feedback giving behavior while controlling for a natural range of performance. More importantly, this study adds a caveat to LMX findings about the advantages of a positive affective relationship.

Employing the conceptual framework of play themes, this study examined and reported the product categories that presented branded entertainment the most, the different types and features of branded entertainment, and how various play themes were incorporated in branded entertainment in the context of Facebook brand profile pages. The major findings were consistent with the conceptual framework and literature on branded entertainment. Some unexpected findings were also provided and discussed. The line between entertainment and marketing communication has become increasingly blended or even erased during recent years, particularly in the Internet context. Researchers and practitioners are highly interested in the marketing potential of branded entertainment since it may boost brand awareness and build strong consumer‐brand relationships. Little academic research to date has been conducted to systematically study branded entertainment on the Internet. This study is a nascent attempt to understand branded entertainment in user‐centered social networking websites (SNWs), since young users are shifting away from other online media to SNWs. Branded entertainment may help marketers gather segmented yet fun‐seeking SNW users and deliver nonintrusive marketing messages to them.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

The purpose of this paper is to compare perspectives on humanitarian logistics (HL) and supply chain management (SCM) among programmes and logistics/support staff.

Underpinned by services supply chain management (SSCM) theory, a single case study of a leading international non-governmental organisation is presented based on a web-based survey of the organisation’s global operations staff, supplemented by semi-structured interviews conducted with senior representatives.

The study is believed to be the first to consider the different perspectives of programmes and logistics staff on the interpretation of logistics and SCM. The results indicate both significant divergence between the views of these two cohorts, as well as a general lack of clarity over the concept of SCM, its relationship with logistics and the cross-functional nature of SCM.

Insufficient responses from programme staff limit the generalisability of the findings. Suggestions for future research include further examination of the potential of applying SSCM and demand chain management concepts to the humanitarian context.

The results support the notion that a broader, more strategic interpretation of SCM, more clearly distinguished from the practice of HL, may assist in breaking down perceived jurisdictional boundaries, bridging the gap between programmes and logistics teams, and strengthening demand-chain influences and the “voice of the beneficiary”.

By taking into account the views of non-logisticians, a broader, cross-functional interpretation of SCM is offered leading to revised definitions for both SCM and HL within this sector, together with a framework that integrates SCM across humanitarian relief and development contexts.

To make sense of the relationship between the festival attendance and the aims in arts festival management, the purpose of this paper is to explore the key characteristics for success and analyze the perceptions of the future in arts festival productions.

This qualitative study uses interviews with festival managers and empathy-based stories (MEBS) written by members of festival audience. Discourse analysis is employed for answering the questions: What are the characteristics of a successful festival, and what could ruin it?

The paper highlights the importance of interaction with the audience orchestrated by the festival organization. Such interaction co-constructs a more holistic festival experience valued by both parties, which supports the sustainability and future success.

The research data are limited to one country, and music festivals dominate the data.

Among managers, there is a need to consider audiences as consumers and as producers in the current competitive climate in the arts and cultural field and clarify the role of the audience as a partner in the networked festival production by placing the attendee at the core of the strategic planning process of arts festivals.

The research combines the views of the demand-and-supply side. It adds to the knowledge in arts and festival management by exploring the relationship between attendance and the aims of arts festival management in general, and the key characteristics of success in the arts festival context in particular. MEBS offers new interesting opportunities for future research in qualitative festival research.

This paper aims to facilitate an immediate immersion of academic literature in the timeshare/vacation ownership industry. Through a synthesis of 92 articles published in academic journals over the past 40 years, the authors demonstrate the breadth of the current research. Topical areas, methodologies and findings are presented, as well as opportunities for further investigation. This paper also provides the reader with a robust consolidation of literature in a tabular form to include authors, publication dates, sources and titles.

Through a comprehensive search of multiple academic research databases, university catalogues and references of existing literature and conference proceedings, the authors compiled a review of timeshare research with the aim of classifying the various components and issues that have been examined to date.

The timeshare segment of the greater lodging industry is unique due to its real estate ownership component, complex management characteristics and regulatory environment. The unique nature appeals to researchers and provides an opportunity for investigation of generally accepted theories and principles. The literature follows industry advances in the segment, with the majority of research focused on sales and marketing practices, and resort services and operations. An abundance of future research opportunities is identified in the literature, to which only a few have been addressed.

A synthesis of timeshare literature has not been published to date, either in hospitality literature or in other fields of study, i.e. real estate. Therefore, the authors provide a foundation for researchers, academics and students to utilize in further study and investigation.

This study explores the multi-phasic experience of festivals to understand the nature, purpose and degree of social media (SM) use before, during and after festival occurrence and how this may inform better engagement of attendees.

A census of tweets and posts from four festivals’ Twitter handles and Facebook accounts were coded and analyzed across three time points: one week prior, during and one week after the festival. They were coded on nature (e.g. conversational, promotional, informational), purpose (e.g. information-seeking, friendship/relationship) and presence of links, photos, etc. Tests for platform influences on usage were conducted.

In total, 1,169 tweets and 483 posts were captured. Two-thirds of SM activity occurred during the festivals, one-third pre-festival and minimal activity post festival. Temporal analyses found that while the purpose and nature of the message content varied across festival time points, this was often dependent on SM platform.

Festivals are not taking advantage of the multi-phase experience model and the utility of SM to maintain contact and encourage visitors to continue processing their experience after the festival. This lost opportunity has implications for re-patronizing behaviour and sponsor relationships.

Leung et al. (2013a) call for sector specific research to elucidate SM use in tourism. Festivals provide a unique environment of co-created experience. Findings suggest differential usage of SM across festival time frames and platforms that can be used to guide festival organizations’ SM communication to better engage its patrons.

The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit professionals in South Africa.

A qualitative research design was used to collect data through focus group discussions and semi-structured interviews from 65 internal audit stakeholders including internal audit employers’ early career; internal auditors’ workplace learning assessors; and presenters and members of the education and training committee of the professional body in South Africa on their experiences of the determinants of workplace learning success for internal auditors.

In line with workplace learning theories, it was found that there are five determinants of internal audit workplace success: the learning environment, management support, the early career internal auditors’ commitment (attitude and motivation to learn) and a relevant, structured and effective formal workplace learning programme.

Internal audit employers, early career internal auditors, workplace learning assessors and presenters as well as the Institute of Internal Auditors globally and in South Africa can use the results of this study as a benchmark for their internal audit workplace learning practices.

This paper provides insight into the determinants of workplace learning success for internal auditors and contributes to the limited body of knowledge in auditing on developing professional competence in the workplace.