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The purpose of this paper is to investigate whether some motives for the choice of an accounting career, disproportionately stronger among women than among men, explain disproportionately more women (60 percent) than men (40 percent) in the accounting profession.

The ordered probit model is used to analyze online survey data of approximately 580 responses collected from members of the American Institute of Certified Public Accountants.

This study finds three reasons why more women (than men) enter the accounting profession: locational freedom, social status, and income stability. Women who choose accounting as a career value these three offered by accounting more than do men who choose accounting as a career. These findings represent mainly those of older CPAs (who are older than 50). The finding related to social status is reversed in the case of younger CPAs.

The paper's findings may be limited to some extent because the authors investigate only three motives for the choice of an accounting career. Also, the online survey data may not be generalized to the entire CPA population.

The hypothesis that relates motives for the choice of an accounting career to more women in the accounting profession is carefully derived using Bayes’ theorem. This hypothesis is tested by the ordered probit method.

The purpose of this paper is to identify demographic and work‐related antecedents of the motives that influence the decision of older workers to remain in the workforce.

A cross‐sectional study was conducted with three groups of respondents aged 50‐70 years: those in their career job (n=395); those employed in a bridge job (n=195); and those who were self‐employed (n=174).

In general, the demographic variables (age, gender, marital status) predicted the financial motive for continuing to work whereas the work‐related variables (work centrality, career satisfaction, and perceived contribution/perceived reward of owning one's own business) predicted the work fulfillment and generativity motives. However, the pattern of relationships differed across the three groups of older workers.

The three groups could not be directly compared because of differences in some of the measures. Only one variable, work centrality, was a significant predictor across all three groups, suggesting that instead of seeking to identify universal antecedents, the focus of future research should be on identifying antecedents specific to different groups of older workers.

To promote the retention of older workers, policies, practices and programs should be customized to the different needs of career, bridge and self‐employed individuals.

Little research exists on the antecedents of older workers' motives for continuing to work. Prior research has either not differentiated among older workers or focused solely on one specific group of older workers.

In order to extend the literature on predicting entrepreneurial intentions this study aims to test a model incorporating cultural, social, and psychological factors.

The paper surveyed over 1,000 students at universities in the USA, Spain, and China.

Across cultures, university students share generally similar views on motivations and barriers to entrepreneurship, but with some interesting differences. Further, while cultural and social dimensions explain only a small portion of intentions, psychological self‐efficacy (disposition) is an important predictor.

The study was restricted to university students. It generated focused conclusions and recommendations, but these may not be more widely generalizable. The study suggests directions for continued work on the relationship between cultural and psychological factors in entrepreneurship.

Entrepreneurship education may serve students better by increasing its focus on creativity and confidence‐building. Further, curricula should be adapted to specific cultures – for example, a unique dilemma faced by Chinese students is discussed in detail.

Performing a cross‐cultural comparison made it possible to add fresh insight to debates over the antecedents of entrepreneurship. It also uncovered some important topics for further discussion and research.

Both governments and the food industry are interested in plant-based products. New products are advertised as climate-friendly, with plant-based materials increasingly replacing animal-based content. In Finland, oat milk dominates the plant-based milk market. The authors studied what features young and urban users of plant-based and cow's milk value in oat milk for coffee and how the preferences of the users relate to ethical food-choice motives.

In total, 308 students filled in an e-questionnaire. The survey used best-worst scaling (BWS), a discrete choice approach, to measure the perceived values related to oat milk characteristics. The ethical motives were measured by a version of the Lindeman and Väänänen scale. Also the respondents' diets were asked. Preference clusters were identified and viewed with the ethical food-choice motives and diets.

The respondent group that exclusively used cow's milk attached more value to taste, added nutritional elements, discounts and recommendations by friends. The rest of the respondents attached more value to origin and sustainability-related features of oat milk. In the six-cluster solution, one extreme cluster was valuing taste and the other was valuing sustainability-related issues. All the ethical food-choice motives: ecological welfare, political values and religion were (roughly) the higher the cluster valued sustainability-related items. The respondents eating meat were more likely to belong to the clusters valuing taste than non-meat eaters that belong more likely to clusters valuing sustainability-related features.

Very few earlier studies have explored the heterogeneity of valuations of plant-based products and the products' relationship with ethical food-choice motives.

The main purpose of this research is to examine the basic motives in making a decision to buy an organic food. The preferences in the type of food – conventional, organic and GMO between people from different countries in former Yugoslavia region, as well as the main motives for buying an organic food, are also determined. Differences in the main motives for buying organic food depending on the gender and age of the respondents are also examined.

The sample consisted of 571 respondents from 6 countries of former Yugoslavia, which makes this paper unique and original. Questionnaire, which was specially constructed for the needs of the main purpose of this research, is to examine the basic motives in making a decision to buy an organic food. The preferences in the type of food – conventional, organic and GMO between people from different countries in former Yugoslavia region, as well as the main motives for buying an organic food, are also determinated. Differences in the main motives for buying organic food depending on the gender and age of the respondents are also examined. The sample consisted of 571 respondents from 6 countries of former Yugoslavia, which makes this paper unique and original. Questionnaire, which was specially constructed for the needs of the research, was applied (Cronbach α = 0.77). The research was conducted online, via the Google Forms questionnaire. Data were processed by the SPSS program. Mann–Whitney U test and Kruskal–Wallis test were used to determine the significance of the obtained differences in scores between groups of subjects. The results show that the conventional food is still the most common type of nutrition in people from these areas. The main reason for buying organic food is health, while there are no differences in scores between respondents of different gender, age and country they live in. Mandatory of this paper refers to show relevant information of main motives in purchasing organic food from people, which itself has broader social (raising awareness of the importance and significance an organic nutrition), as well as practical implications, which may be important for organic food producers and traders. The results of the research have a satisfactory level of reliability (Cronbach α = 0.77). The research was conducted online, via the Google Forms questionnaire. Data were processed by the SPSS program. Mann–Whitney U test and Kruskal–Wallis test were used to determine the significance of the obtained differences in scores between groups of subjects.

The results show that the conventional food is still the most common type of nutrition in people from these areas. The main reason for buying organic food is health, while there are no differences in scores between respondents of different gender, age and country they live in.

An unequal number of male and female respondents, as well as respondents from different countries.

Mandatory of this paper refers to show relevant information of main motives in purchasing organic food from people, which may be important for organic food producers and traders.

Social implications refers to raise an awareness of the importance and significance an organic nutrition for people health.

The sample consisted of 571 respondents from 6 countries of former Yugoslavia, which makes this paper unique and original.

The purpose of this paper is to determine the motives of cross-border mergers and acquisitions (M & A) by Indian companies for the period 1998 through 2009. The study has also attempted to ascertain the post-merger paybacks realized by the sample acquirer companies. It also identifies the motives which help in improving the post-merger performance. The preference of the motives and post-merger paybacks realized across the development status of the host economy, age and industry of the company has also been found.

This paper uses a survey approach to collect the responses over the motives and post-merger paybacks. Statistical tools, namely, Likert scale, factor analysis, independent samples t-test and binary logistic regression have been used.

The study found that there are five motives of cross-border M & A – value creation, improvement in efficiency, market leadership, marketing and strategic motives and synergistic gains. The results also indicated that the acquirer firms expect cost and financial efficiency, stakeholders’ benefits and employee welfare post acquisition. The motive of value creation significantly improves the post-merger financial performance.

The study has only considered the cross-border M & A but not domestic M & A.

The research is an attempt to understand the dynamics which are responsible for motivating Indian companies to go abroad for acquisitions. Thus, it would help the prospective Indian acquirer companies to focus on the motives which help in improving the post-merger financial performance.

This research paper is original as it explores the motivation of Indian companies for entering into cross-border M & A. It adds to the extant literature of cross-border M & A by emerging economies multinational enterprises.

The purpose of this paper is to appraise methodological rigor in the application of discriminant analysis (DA) in export-focused research and to offer guidelines for future studies.

The sample includes 89 empirical peer-reviewed studies, comprising 102 models published over the period 1979-2014. Content analysis and vote counting are used to evaluate each of these studies.

This review highlights major flaws in the application of DA in export research. The shortcomings are self-evident particularly concerning suitability of DA for research context, completeness in the reporting of descriptive results, and validity and reliability of predictive results.

The study takes the position that the lack of methodological rigor may be undermining the eminence of knowledge in exporting, and this has extensive implications for both researchers and practitioners.

This review outlines steps to assess methodological rigor associated with DA and offers guidelines for scholars seeking to enhance rigor in future research.

Drawing on multi-theoretical lenses and a combination of supply chain and business ethics literature, this study aims to investigate the role of motives in driving sustainable supply chain management (SSCM) practices and sustainable performance.

Using a sample of 205 supply chain companies in the USA, the authors apply structural equation modeling (SEM) analysis to empirically test the proposed model and seven hypothesized relationships.

Results of the study underscore the critical role of moral motives, while highlighting that all three types of motives (instrumental, relational and moral) are robust in driving SSCM practices and achieving improvement in all three dimensions of sustainable performance–economic, environmental and social.

This research can help supply chain scholars develop a more robust subfield of motivation-based SSCM research to gain a deeper understanding of how motives may differentially predict sustainable supply chain practices and performance.

The results of this study demonstrate the critical links between moral motivation and the triple bottom line (TBL) performance and suggest that managers pay more attention to moral motives in their decision-making.

This study bridges gaps in the extant literature by incorporating motivation-based antecedents, expanding the scope of SSCM practices, including the social dimension of sustainability and investigating the mediating effects of SSCM practices on the links between motives and the TBL performance.