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This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being. Missing from this discussion is how – from a human resources management (HRM) perspective – organizations and managers can directly and positively shape the well-being of their employees. The authors use this review to paint a picture of what organizations could be like if they valued people holistically and embraced the full experience of employees’ lives to promote well-being at work. In so doing, the authors tackle five challenges that managers may have to help their employees navigate, but to date have received more limited empirical and theoretical attention from an HRM perspective: (1) recovery at work; (2) women’s health; (3) concealable stigmas; (4) caregiving; and (5) coping with socio-environmental jolts. In each section, the authors highlight how past research has treated managerial or organizational support on these topics, and pave the way for where research needs to advance from an HRM perspective. The authors conclude with ideas for tackling these issues methodologically and analytically, highlighting ways to recruit and support more vulnerable samples that are encapsulated within these topics, as well as analytic approaches to study employee experiences more holistically. In sum, this review represents a call for organizations to now – more than ever – build thriving organizations.

The purpose of this case study was to explore senior librarians’ perceptions of successful leadership skills in the 21st century. The data gathered from 10 senior library leaders consisted of demographic information and responses to six open-ended interview questions. From the NVivo 10 analysis, several significant themes emerged regarding successful library leadership skills in the 21st century at two levels: foundational and interpersonal. At the foundational level, technical and knowledge skills form the building blocks for the next level of interpersonal skills. Persuasion and collaborative skills are interwoven with these interpersonal skills, both of which are at the core of the postindustrial paradigm of leadership. These two levels of skills, with an emphasis on persuasion skills, should form the basis of succession planning programs for next generation librarians. Implementing such programs could lead to increased leadership diversity, greater job satisfaction, improved job performance and effectiveness, all of which help retain librarians and ease staff shortages. Further studies are recommended.

How do transnational social movements organize? Specifically, this paper asks how an organized community can lead a nationalist movement from outside the nation. Applying the analytic perspective of Strategic Action Fields, this study identifies multiple attributes of transnational organizing through which expatriate communities may go beyond extra-national supporting roles to actually create and direct a national campaign. Reexamining the rise and fall of the Fenian Brotherhood in the mid-nineteenth century, which attempted to organize a transnational revolutionary movement for Ireland’s independence from Great Britain, reveals the strengths and limitations of nationalist organizing through the construction of a Transnational Strategic Action Field (TSAF). Deterritorialized organizing allows challenger organizations to propagate an activist agenda and to dominate the nationalist discourse among co-nationals while raising new challenges concerning coordination, control, and relative position among multiple centers of action across national borders. Within the challenger field, “incumbent challengers” vie for dominance in agenda setting with other “challenger” challengers.

The main objective of this study is to examine whether firms follow the financing hierarchy as suggested by the Pecking Order Theory (POT). The External Funds Needed (EFN) model offers a financing hierarchy that can be used for examining the POT. As far as the EFN considers growth of sales as a driver for changing capital structure, it follows that shall firms plan for a sustainable growth of sales, a sustainable financing can be reached and maintained. This study uses data about the firms listed in two indexes: Dow Jones Industrial Average (DJIA30) and NASDAQ100. The data cover quarterly periods from June 30, 1999, to March 31, 2012. The methodology includes (a) cointegration analysis in order to test for model specification and (b) causality analysis in order to show the generic and mutual associations between the components of EFN. The results conclude that (a) in the majority of the cases, firms plan for an increase in growth sales but not necessarily to approach sustainable rate; (b) in cases of observed and sustainable growth of sales, firms reduce debt financing persistently; (c) firms use equity financing to finance sustainable growth of sales in the long run only, while in the short run, firms use internal financing, that is, retained earnings as a flexible source of financing; and (d) the EFN model is quite useful for examining the hierarchy of financing. This study contributes to the related literature in terms of utilizing the properties of the EFN model in order to examine the practical aspects of the POT. These practical considerations are extended to examine the use of the POT in cases of observed and sustainable growth rates. The findings contribute to the current literature that there is a need to offer an adjustment to the financing order suggested by the POT. Equity financing is the first source of financing current and sustainable growth of sales, followed by retained earnings, and debt financing is the last resort.

Today, sustainability is considered a high priority; and it is on the agenda for major corporations. It has experienced an increase due to the demands of the customers, thereby pressuring corporations to act in more sustainable ways to stay relevant and competitive. One industry that is experiencing an increased request to act sustainably is the construction industry. The construction industry differs quite a lot from other industries since it is project-based and built on temporary relationships. Subcontractors are temporarily engaged in the projects, often by a main contractor, to perform tasks in which they are specialised. The subcontractors additionally engage their respective subcontractors. This makes it harder to control and ensure that all involved actors are acting sustainably due to the multiple tiers of contractors and the complex nature of the projects. A technology that recently has had the attention of construction professionals is blockchain technology, which is built on smart contracts. It can be described as a shared, distributed ledger technology, which was created as an enabler for the cryptocurrency Bitcoin. The technology has, in recent years, been widely discussed as a potential business enhancer. It can, for example, provide immutable record-keeping, enables the usage of smart contracts and enhance transparency within the network, which is deemed valuable to the construction industry's push towards sustainability. The smart contracts technology has the potential to disrupt current business practices and decrease the required amounts of trust needed in business relationships.