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Prior research has found that staff accountants may be disappointed when their initial work expectations do not match their early work experiences and this disappointment can lead to negative job outcomes (AAA, 1993; Dean, Ferris, & Konstans, 1988; Carcello, Copeland, Hermanson, & Turner, 1991; Padget, Paulson, Hughes, Hughes, & Ernst and Young LLP, 2005). This paper reports information obtained from the staff auditors about their initial expectations on a variety of work factors, early work experiences related to those factors, and subsequent perceptions of the factors. Similar to prior research, the results show the new accountants had high initial expectations about the public accounting work environment and that their subsequent job perceptions were lower than their initial expectations. Explanations for the declines were not obvious, as many of the changes in perceptions were not significantly related to relevant work experiences. Given the decrease in job perceptions over time on a variety of factors, the results indicate that a gap exists between the initial work expectations of the new accountants and the work environment that they encounter during their first 18 months of employment. This gap is important because prior research indicates when employees have unmet expectations they have less positive job attitudes and behaviors (Padget et al., 2005; Dean et al., 1988). Further, this gap exists in spite of firms' efforts to increase communication with students via web sites, internships, and visits to college campuses, and efforts to improve the work environment (e.g., flexible work schedules, compressed workweeks, telecommuting, etc.).

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.

Health scientists and urban planners have long been interested in the influence that the built environment has on the physical activities in which we engage, the environmental hazards we face, the kinds of amenities we enjoy, and the resulting impacts on our health. However, it is widely recognized that the extent of this influence, and the specific cause-and-effect relationships that exist, are still relatively unclear. Recent reviews highlight the need for more individual-level data on daily activities (especially physical activity) over long periods of time linked spatially to real-world characteristics of the built environment in diverse settings, along with a wide range of personal mediating variables. While capturing objective data on the built environment has benefited from wide-scale availability of detailed land use and transport network databases, the same cannot be said of human activity. A more diverse history of data collection methods exists for such activity and continues to evolve owing to a variety of quickly emerging wearable sensor technologies. At present, no “gold standard” method has emerged for assessing physical activity type and intensity under the real-world conditions of the built environment; in fact, most methods have barely been tested outside of the laboratory, and those that have tend to experience significant drops in accuracy and reliability. This paper provides a review of these diverse methods and emerging technologies, including biochemical, self-report, direct observation, passive motion detection, and integrated approaches. Based on this review and current needs, an integrated three-tiered methodology is proposed, including: (1) passive location tracking (e.g., using global positioning systems); (2) passive motion/biometric tracking (e.g., using accelerometers); and (3) limited self-reporting (e.g., using prompted recall diaries). Key development issues are highlighted, including the need for proper validation and automated activity-detection algorithms. The paper ends with a look at some of the key lessons learned and new opportunities that have emerged at the crossroads of urban studies and health sciences.

We do have a vision for a world in which people can walk to shops, school, friends' homes, or transit stations; in which they can mingle with their neighbors and admire trees, plants, and waterways; in which the air and water are clean; and in which there are parks and play areas for children, gathering spots for teens and the elderly, and convenient work and recreation places for the rest of us. (Frumkin, Frank, & Jackson, 2004, p. xvii)

In the United States, the mandate to provide access to general education curriculum standards for all learners is clear. This chapter provides an overview and a framework for making individualized and curriculum choices for learners with low-incidence disabilities and cognitive deficits. Topics covered include reconciling an ecological curriculum model with a standards-based framework and an expanded discussion on embedding individualized learning targets within the ongoing lessons, routines, and activities of inclusive classrooms. Carefully planned and implemented embedded instruction can provide a match between a student’s need for individualized instruction and the everyday practices of inclusive classrooms.

The Morgan Library at Colorado State University in Fort Collins suffered catastrophic flooding as the result of a historic rain storm and flood that swept through the town on July 28, 1997. This study examines this single library's organizational disaster response and identifies the phenomena that the library's employees cited as their motivation for innovation.

Purpose – This study provides an example of a library where a pre-disaster and post-disaster organizational environment was supportive of experimentation. This influenced the employees’ capacity and motivation to create a new tool meant to solve a temporary need. Their invention, a service now called RapidILL, advanced the Morgan Library organization beyond disaster recovery and has become an effective and popular consortium of libraries.

Design/methodology/approach – This is an instrumental case study. This design was chosen to examine the issues in organizational learning that the single case of Morgan Library presents. The researcher interviewed employees who survived the 1997 flood and who worked in the library after the disaster. The interview results and a book written by staff members are the most important data that form the basis for this qualitative research.

The interviews were transcribed, and key phrases and information from both the interviews and the published book were isolated into themes for coding. The coding allowed the use of NVivo 7, a text analysis software, to search in employees’ stories for “feeling” words and themes about change, innovation, motivation, and mental models.

Three research questions for the study sought to learn how employees described their lived experience, how the disaster altered their mental models of change, and what factors in the disaster response experience promoted learning and innovation.

Findings – This study investigates how the disruptive forces of disaster can influence and promote organizational learning and foster innovation. Analysis of the data demonstrates how the library employees’ feelings of trust before and following a workplace disaster shifted their mental models of change. They felt empowered to act and assert their own ideas; they did not simply react to change acting upon them.

Emotions motivate adaptive actions, facilitating change. The library employees’ lived experiences and feelings influenced what they learned, how quickly they learned it, and how that learning contributed to their innovations after the disaster. The library's supervisory and administrative leaders encouraged staff members to try out new ideas. This approach invigorated staff members’ feelings of trust and motivated them to contribute their efforts and ideas. Feeling free to experiment, they tapped their creativity and provided adaptations and innovations.

Practical implications – A disaster imposes immediate and often unanticipated change upon people and organizations. A disaster response urgently demands that employees do things differently; it also may require that employees do different things.

Successful organizations must become adept at creating and implementing changes to remain relevant and effective in the environments in which they operate. They need to ensure that employees generate and test as many ideas as possible in order to maximize the opportunity to uncover the best new thinking. This applies to libraries as well as to any other organizations.

If library leaders understand the conditions under which employees are most motivated to let go of fear and alter the mental models they use to interpret their work world, it should be possible and desirable to re-create those conditions and improve the ability of their organizations to tap into employees’ talent, spur innovation, and generate meaningful change.

Social implications – Trust and opportunities for learning can be central to employees’ ability to embrace change as a positive state in which their creativity flourishes and contributes to the success of the organization. When leaders support experimentation, employees utilize and value their affective connections as much as their professional knowledge. Work environments that promote experimentation and trust are ones in which employees at any rank feel secure enough to propose and experiment with innovative services, products, or workflows.

Originality/value – The first of its kind to examine library organizations, this study offers direct evidence to show that organizational learning and progress flourish through a combination of positive affective experiences and experimentation. The study shows how mental models, organizational learning, and innovation may help employees create significantly effective organizational advances while under duress.

An original formula is presented in Fig. 1.