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This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: objective rational voters (who make voting decisions about multiple alternatives based on objective information) and subjective rational voters (who make decisions based on their subjective values, and thus do not explore information or explore only information biased toward one alternative). This study expects that accounting information can influence the voting behavior of objective and subjective rational voters.

Focusing on the 2020 Osaka Metropolitan Plan Referendum, this study used an online survey conducted on 768 respondents after the referendum.

This study finds that objective rational voters use accounting information more than subjective rational voters, voters who used accounting information were more likely to vote against the referendum, and voting behavior is not directly affected by the type of rationality of voters; rather, objective rational voters are more likely to use accounting information that has a mediating effect on voting behavior.

The results advance the understanding of public sector accounting research and practices by providing evidence of the individual voter’s use of accounting information and their voting behavior in political contexts.

Being awarded world heritage status is a distinguishing factor when it comes to promoting tourism in a city. Tourism in these cities should be developed in a way that does not compromise either the city’s heritage or the inhabitants' quality of life. Thus, the main purpose of this paper is to analyze the effects of a European city achieving world heritage status on the subjective quality of life of its citizens.

First of all, we classify European cities according to whether or not they have been declared world heritage sites. Then, we analyze the effect of this classification on the main aspects used to measure the residents' perception of quality of life that are available in the Flash Eurobarometer 419.

The results show that achieving world heritage status has a negative effect on residents' perceptions of the noise level, air quality and feeling of safety. However, it does not affect their perceptions of public transport or cleanliness. In addition, world heritage status positively affects residents’ perceptions of the cultural activities in the city and their ease of finding a job. Residents report high levels of happiness in both world heritage and non-heritage cities, although levels are somewhat higher in non-heritage cities.

Residents' perceptions of the influence of tourism on their quality of life are undoubtedly of major importance; however, due to a lack of available data, few studies have examined this subjective quality of life at the city level.

In response to current initiatives that seek to rebalance the facets of academic jobs, this paper aims to examine the impact of teaching, research and service on objective (e.g. salary) and subjective (i.e. satisfaction) indicators of career success.

The authors collected data from 182 tenure-track management faculty from public universities in the USA. The selection of participants followed a stratified sample from two traditional segments in higher education, research-intensive and teaching-research balanced institutions. Hierarchical regression analysis was used for testing the study hypotheses.

Results reveal that research achievements is the only job facet that accounts for objective and subjective indicators of career success across institutions. Outcomes suggest the impact of the initiatives put in place to elevate the role of teaching and service in the life of academics are falling short.

The study provides evidence about the need to adjust policy that seeks to rebalance academic jobs.

Are financially illiterate individuals all the same? This study aims to answer this question. Specifically, the authors investigate whether people answering incorrectly and “do not know” to the big five questions about financial knowledge (FK), all identified by previous literature as financially illiterate, are two sides of the same coin, or rather individuals with different socio-economic and demographic characteristics, and whether this leads to different levels of risk of falling victim to financial fraud.

Using a large and representative sample of Italian adults, the authors run both ordered probit and probit regressions to test the determinants of financially illiterate individuals, distinguishing between those answering FK questions incorrectly and those answering “do not know”. The authors also measure the probability of falling victim to financial fraud for the two groups. To check the robustness of our results, the authors run a multinomial regression, a structural equation model and an instrumental variable regression model.

The authors demonstrate that the socio-demographic and socio-economic characteristics of individuals selecting incorrect responses to FK questions are different from those of individuals selecting the “do not know” option. Moreover, the results show that the former are more likely to be victims of financial frauds.

The “one-size-fits-all” approach is not suitable for financial education. It is important to consider socio-demographic and socio-economic characteristics of individuals in order to identify specific targets of education programmes aiming to reduce insecurity and excessive self-confidence as well as to increase objective FK. The study’s findings also identify vulnerable groups to which financial fraud prevention schemes should be targeted.

To date, financial illiteracy has been measured as the sum of incorrect and “do not know” responses given to FK questions. This approach does not allow to observe the socio-demographic and socio-economic differences between people choosing the “do not know” option and those answering incorrectly. The paper aims to overcome this limit by investigating the socio-demographic and socio-economic characteristics of individuals selecting “do not know” and incorrect responses, respectively. The authors also investigate whether the two groups have different probabilities of being victims of financial fraud.

Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims to propose an integrative definition of expatriate success by providing an overview of expatriate success's dimensions, antecedents, and their interplay.

A systematic literature review (SLR) was conducted to achieve the purpose. A total of 249 empirical studies (quantitative 111, qualitative 50, mixed-methods 17), literature reviews (67) and meta-analyses (4) on expatriate success were reviewed from Web of Science and Scopus databases published from 1990 until December 2021. The study selection criteria followed the PRISMA flowchart steps, and then descriptive and network analyses were performed to identify expatriates' success dimensions, antecedents and their interplay.

The findings show the interplay among antecedents and dimensions of expatriate success across three levels (individual, interpersonal and organisational) to clarify the concept of expatriate success. Also, the study offers a comprehensive definition of expatriate success based on the dimensions identified.

The suggested definition of expatriate success elucidates the “atheoretical”, multidimensional and socially constructed nature of the construct and hence, calls for more “theoretical”, multidimensional and subjective considerations of the term to ground human resource management practices addressed to attain expatriates' success.

This paper provides an integrative definition of expatriate success, giving greater insight into the construct, in addition to critically reflecting on it.

The current paper aims to present a formal model illustrating how payoff imbalances among the members of a team of decision makers (DMs) who must undertake a project condition the final outcome obtained. This result builds on the fact that payoffs imbalances would lead to different performance levels among the employees and managers who compose a team. The analysis is applied to a strategic environment, where a project requiring coordination among the DMs within the team must be developed.

The intuition behind the strategic framework on which the results are based is twofold. The authors build on the literature on social comparisons and assume that employees and managers acquire information on the payoffs received by other members of the team while being affected by the resulting comparisons, and they follow the economic literature on firm boundaries determined via incomplete contracts. In this case, employees and managers may underperform if they feel aggrieved by the outcome of the contract giving place to deadweight losses when developing the project.

The authors illustrate how a team-based performance reward structure may lead to a coordinated equilibrium even when team managers and employees receive different payoffs and exhibit shading incentives based on the payoff differentials between them. The authors will also illustrate how identical shading intensities by both groups of DMs imply that shading by the managers imposes a lower cost on the profit structure of the firm because it leads to a lower decrease in the cooperation incentives of the other members of the team. Finally, the authors show how differences in shading intensity between both types of DMs trigger a strategic defect mechanism within the team that determines the outcome of the project.

The novel environment of team cooperation and defection through shading introduced in this paper is designed to deal with the strategic decisions taken by DMs when undertaking a project within a group. In particular, the intensity of shading applied by the DMs will be endogenously determined by the relative payoffs received, which allows to account for different scenarios, where relative payoff differentials among DMs determine the outcome of the project.

The purpose of this paper is to investigate the operation of multidisciplinary team (MDT) meetings within a forensic hospital in England, UK.

Mixed methods, including qualitative face to face interviews with professionals and service users, video observations of MDT meetings and documentary analysis. Data were collected from 142 staff and 30 service users who consented to take part in the research and analysed using the constant comparison technique of grounded theory and ethnography.

Decisions taken within MDT meetings are unequally shaped by the professional and personal values and assumptions of those involved, as well as by the power dynamics linked to the knowledge and responsibility of each member of the team. Service users’ involvement is marginalised. This is linked to a longstanding tradition of psychiatric paternalism in mental health care.

Future research should explore the nuances of interactions between MDT professionals and service users during the meetings, the language used and the approach taken by professionals to enable/empower service user to be actively involved.

Clear aims, responsibilities and implementation actions are a pre-requisite to effective MDT working. There is a need to give service users greater responsibility and power regarding their care.

While direct (video) observations were very difficult to achieve in secure settings, they enabled unmediated access to how people conducted themselves rather than having to rely only on their subjective accounts (from the interviews).

The purpose of the study is to assess if a policy of female inclusive education should be complemented with a policy of female ownership of bank accounts to fight female unemployment. The study therefore examines how female ownership of bank accounts moderates the incidence of female education on female unemployment.

The focus is on 44 sub-Saharan African (SSA) countries for the period 2004–2018 and the empirical evidence is based on interactive quantile regressions. The interactions are tailored such that female ownership of bank accounts influences the effect of female inclusive education on female unemployment.

From the empirical findings it is evident that female ownership of bank accounts does not effectively moderate female education in order to reduce female unemployment unless complementary policies are considered. The complementary policies should be in view of boosting the interaction between female education and female bank account ownership in increasing employment opportunities for the female gender and by extension, reducing female unemployment. The invalidity of the moderating effect is robust to the inclusion of more elements in the conditioning information set as well as accounting for other dimensions of endogeneity such as simultaneity and the unobserved heterogeneity. Policy implications are discussed.

This study contributes to the extant literature by assessing how female ownership of bank accounts complements female inclusive education to reduce female unemployment.

The purpose of this paper is to examine whether and how a methodological coupling of visualisations of trace data and interview methods can be utilised for information practices studies.

Trace data visualisation enquiry is suggested as the coupling of visualising exported data from an information system and using these visualisations as basis for interview guides and elicitation in information practices research. The methodology is illustrated and applied through a small-scale empirical study of a citizen science project.

The study found that trace data visualisation enquiry enabled fine-grained investigations of temporal aspects of information practices and to compare and explore temporal and geographical aspects of practices. Moreover, the methodology made possible inquiries for understanding information practices through trace data that were discussed through elicitation with participants. The study also found that it can aid a researcher of gaining a simultaneous overarching and close picture of information practices, which can lead to theoretical and methodological implications for information practices research.

Trace data visualisation enquiry extends current methods for investigating information practices as it enables focus to be placed on the traces of practices as recorded through interactions with information systems and study participants' accounts of activities.

This article seeks to propose a defined set of Sharīʿah standards and guidelines for the charity account in order to provide clear guidance to Islamic financial institutions (IFIs) and eventually create a standardised practice in the management of the charity account by IFIs worldwide.

This article is based on a literature review regarding the origin and concept of the charity account for IFIs. It makes reference to various primary Sharīʿah sources and contemporary Sharīʿah standards pertaining to impermissible income as it relates to the charity account. It also analyses secondary sources of reference, in particular research papers and case studies on the same subject matter.

This article proposes relevant Sharīʿah standards required for the better functioning and standardisation of the charity account application by IFIs.

This article will help IFIs, standard-setting bodies and regulators to develop a defined charity account framework. It also addresses the gaps discussed in past research and case studies that have not been resolved to date, particularly on the determination and management of charity accounts at the level of IFIs.

The charity account will be better controlled and thus eliminating potential reputational issues arising from collecting and disbursing commitment to donate amounts (CDA).

The charity account distribution will be better managed and thus of more benefit to the society and recipients.

This article promotes the idea of standardisation in the practices of charity accounts, especially in terms of sources and disbursement.