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The paper seeks to develop a coherent model for the application of action research to problems in the field of management.

An extensive review of the literature was undertaken.

No model of the process of conducting an action research programme is extant in the literature. Several scholars have commented on this anomaly. Action research has many applications and the methodological choice should be determined by the research problem. This paper provides a working model for researchers in the field of management to apply to their research problem, given that they have a reasonable understanding of the problem and can develop their research question by conducting a literature review.

Researchers in the field of management can rely on the academic validity of following this model.

The ideas of several respected researchers in the field of action research have been combined to provide a coherent approach to the conduct of an action research programme.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

Some theories about urban ethnics are synthesized here by looking at “ethnic vernacular landscapes.” Since 1965, the diversity of American cities has drastically changed. It might appear at first glance that the new elements are blending together, but a closer look reveals a complex multicultural mosaic. In the wake of the 21st century, new and old ethnic landscapes co-exist, overlap, and compete with one another, and in the process they define the essence of the new American city. A visual approach can be an important tool in studying this complex and rapidly changing social reality.

The purpose of this paper is to demonstrate that employee resource groups (ERGs) are a valuable addition to organizations and should be an important focus of research, particularly given the diversity and inclusion challenges faced by many businesses and communities today.

The authors review the ERG literature, develop a theoretical framework using social identity theory (SIT) and suggest research directions.

ERGs represent a fairly unexplored area of research. Using SIT, a series of propositions is presented for research into ERG effects on individual, group and organizational outcomes.

ERGs have impact beyond the topics explored using SIT. As ERGs become more prominent, there is ample room to conduct empirical research to learn more about the underlying process by which ERGs are affecting identity and employee integration (or lack of) into groups and organizations.

Despite their prevalence in the business world, there has been a scarce amount of theorizing and research focused on ERGs. To help facilitate the development of this work, the authors introduce a theoretical framework using SIT, as well as propositions that can serve to spur additional research on a critical topic for today’s businesses.

This paper hypothesizes that a system of accounting underpinned by attributions of harm has the capacity, more than conventional accounting, to elicit empathic concern among managers, by becoming the mediating link between organisational responsibility and concern for the “other”.

The literature-inspired reflections presented in this paper stem from the theoretical perspective of care-ethics supported by the notions of empathy and proximity to highlight how the propensity to empathise is mediated by attributions of harm and responsibility.

The proposed “new” accounting, coined “connected accounting” is proposed because of its potential to make visible the neglected and marginalised segments of society that presently lie hidden in conventional accounting. Accounting for the effects of organisational practice on people and society is expected to strengthen the care-ethic relationship between key actors – managers, accountants and stakeholders.

The paper is limited by the assumptions that underpin the conceptualised notion of “Connected Accounting”.

This essay introduces to the accounting ethics literature the role of emotion and empathic care in accounting, including sociological aspects of accounting reflecting the ongoing quest for understanding the processes and consequences of accounting as a social practice.

To provide a review of the most recent literature concerning document supply and related matters.

The reading of over 140 published works, including journals, monographs, reports and web sites.

Demonstrates the continuing conflict over Open Access; that generally document supply continues to decline and that usage studies of e‐journals are beginning to show that about half of journals in “Big Deals” are very little used, showing the need for more such studies. (And, dare one say, the more judicious use of document supply?)

A useful source of information for librarians and others interested in document supply and related matters.

The purpose of this paper is to explore how children can be empowered in the research process, as active agents and key informants, in matters affecting their consumption.

Insights are drawn from a study that used multiple methods to explore children's everyday food consumption practices. The data set was gathered over a period of two years and included: 23 informant‐generated visual diaries; seven online depth interviews; 15 school‐based depth interviews; 42 days of school‐based mealtime observations; and home‐based mealtime observations with four families, each visited on five different occasions.

The paper uncovers how visual diaries can be used in combination with other methods to transform relationships between adults and children in the research encounter. The emergent transformations are organised around three core themes that include: children's authentic voices; multiplex reality; and power and control. It was also found that children were able to express their own interpretations and thoughts about their food consumption practices, rather than solely relying on the adult interpretations of their lives.

For scholars and practitioners, the paper offers an approach that provides an opportunity for children to participate in family food decision‐making processes. It offers a cautionary tale not just about getting children to talk, but to allow children's voices to be heard in food policy initiatives, as well as in qualitative research and marketing. This poses a challenge to social researchers to think of different ways of engaging children in research.

Zerbe has elsewhere developed a concept of economic efficiency that has implications for common law efficiency. Here we explore aspects of this concept of efficiency for the relationship between common law efficiency and considerations of distributive justice. In particular, we consider examples from criminal law — the law of rape, from contract law-exculpatory clauses, and from tort law-contribution. We find that including considerations of distributive justice better explains common law efficiency than traditional Kaldor-Hicks effficiency.

The organisational level and leadership development are crucial elements in advancing patient safety, because patient safety weaknesses are often caused by system failures. However, little is known about how frontline leader and director teams can be supported to develop patient safety practices. The purpose of this study is to describe the patient safety development process carried out by nursing leaders and directors. The research questions were: how the chosen development areas progressed in six months’ time and how nursing leaders view the participatory development process.

Participatory action research was used to engage frontline nursing leaders and directors into developing patient safety practices. Semi-structured group interviews (N = 10) were used in data collection at the end of a six-month action cycle, and data were analysed using content analysis.

The participatory development process enhanced collaboration and gave leaders insights into patient safety as a part of the hospital system and their role in advancing it. The chosen development areas advanced to different extents, with the greatest improvements in those areas with simple guidelines to follow and in which the leaders were most participative. The features of high-reliability organisation were moderately identified in the nursing leaders’ actions and views. For example, acting as a change agent to implement patient safety practices was challenging. Participatory methods can be used to support leaders into advancing patient safety. However, it is important that the participants are familiar with the method, and there are enough facilitators to steer development processes.

Research brings more knowledge of how leaders can increase their effectiveness in advancing patient safety and promoting high-reliability organisation features in the healthcare organisation.

The general objective of this paper is to investigate the mathematics achievement of middle grade students in Pakistan. Specifically: to determine whether mathematics achievement varies systematically across students and schools; to what extent the mathematics curriculum and frameworks are implemented in schools; to what extent gender and location account for differences in mathematics achievement (at item and test scores levels); to what extent student demographics, home background, and homework variables predict mathematics achievement; to what extent schools' physical and academic resources predict mathematics achievement; and to what extent student‐ and school‐level variables interact to predict achievement indirectly.

The approach was to undertake a quantitative survey of 14,440 students from 770 schools across the country. The analytic strategy included item‐level Rasch analysis, DIF analysis across gender and regional location, and MLM analysis to test various student‐ and school‐level models.

Rasch analysis indicated that students were able to pass low‐rigour items requiring simple mathematical skills. The DIF analysis indicated that items favouring female students in either content domain belonged to knowledge of concepts to recall basic facts, terminologies, numbers, and geometric properties. Items favouring male students in either domain belonged to the problem solving level. MLM analysis revealed that at the student level, gender, location, and some home background and homework variables contributed towards mathematics achievement. At the school level, availability of learning resources and better physical facilities were found to be associated with increase in achievement scores.

Only a few major variables with policy and research implications were tested to keep the interpretations clear and simple. The next stage of this study could examine the more complex pattern of relationships and interactions among relationships for subgroups.

The study has implications for a review of the gender gap in school enrolment, the national curriculum for mathematics, homework policy, the role of regional languages as a medium of instruction in schools, the provision of school resources, and learning aids in schools.

The paper shows that the estimated models were successful in explaining the variation in average achievement in terms of proportion of variance explained and significance of estimates of the effects.