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In many security domains, the ‘human in the system’ is often a critical line of defence in identifying, preventing and responding to any threats (Saikayasit, Stedmon, & Lawson, 2015). Traditionally, such security domains are often focussed on mainstream public safety within crowded spaces and border controls, through to identifying suspicious behaviours, hostile reconnaissance and implementing counter-terrorism initiatives. More recently, with growing insecurity around the world, organisations have looked to improve their security risk management frameworks, developing concepts which originated in the health and safety field to deal with more pressing risks such as terrorist acts, abduction and piracy (Paul, 2018). In these instances, security is usually the specific responsibility of frontline personnel with defined roles and responsibilities operating in accordance with organisational protocols (Saikayasit, Stedmon, Lawson, & Fussey, 2012; Stedmon, Saikayasit, Lawson, & Fussey, 2013). However, understanding the knowledge that frontline security workers might possess and use requires sensitive investigation in equally sensitive security domains.

This chapter considers how to investigate knowledge elicitation in these sensitive security domains and underlying ethics in research design that supports and protects the nature of investigation and end-users alike. This chapter also discusses the criteria used for ensuring trustworthiness as well as assessing the relative merits of the range of methods adopted.

Outside influences affect the progression of research in any discipline, including accounting. These influences offer one explanation for problems of replicability or comparability to previous studies, a common concern today. This article examines “who” participates in behavioral experiments and surveys involving accountants. This issue is important because of nontrivial differences in the composition of those in the accounting profession (and thus, participants in subject pools) over approximately 50 years of behavioral accounting research. Based on the theory of individual differences, we explore whether differences in the population of accounting research participants through the years could impact the replication or comparability of current-day research to earlier studies.

Our reading of available literature suggests that our profession has become more diverse in terms of gender and country of origin and that the oft-referenced characteristics of the millennial generation may also represent a distinct difference from previous generations of accountants. We discuss instances in which this changing nature of our profession, and thus our research population, could have implications for current-day behavioral accounting research.

There has been extensive research conducted regarding the identification of evaluative criteria and cues used in selecting products classified as goods, yet there has been little research on products classified as services. Marketing managers accept the notion that there are some controllable and uncontrollable variables in the environment that will impact on the consumer's perceptions of their product offering. If marketers can understand which criteria are used to evaluate a product, in this case a service, and can identify which cues are used to assess the criteria, they will he better able to manage and influence the consumer's evaluations and perceptions of the offering. This study takes an integrated look at the evaluative criteria and cues used by consumers in selecting services.

The hospital–physician relationship (HPR) has been the focus of many scholars given the potential impact of this relationship on hospitals’ ability to achieve socially and organizationally desirable health care outcomes. Hospitals are dominated by professionals and share many commonalities with professional service firms (PSFs). In this chapter, we explore an alternative HPR based on the governance models prevalent in PSFs.

We summarize the issues presented by current HPRs and discuss the governance models dominant in PSFs.

We identify the non-equity partnership model as a governance archetype for hospitals; this model accounts for both the professional dominance in health care decisions and the increasing demand for higher accountability and efficiency.

There should be careful consideration of existing regulations such as the Stark law and the antikickback statue before the proposed governance model and the compensation structure for physician partners is adopted.

While our governance archetype is based on a review of the literature on HPRs and PSFs, further research is needed to test our model.

Given the dominance of not-for-profit (NFP) ownership in the hospital industry, we believe the non-equity partnership model can help align physician incentives with those of the hospital, and strengthen HPRs to meet the demands of the changing health care environment.

This is the first chapter to explore an alternative hospital–physician integration strategy by examining the governance models in PSFs, which similar to hospitals have a high reliance on a predominantly professional staff.

Wine marketers realise that to increase the overall size of the wine consuming population they must make wine more approachable and easier to understand. As it now stands, many consumers lack confidence in their ability to select a wine for either their own consumption or to share with others. Therefore, understanding the role played by consumer self‐confidence is especially relevant to marketers of wine, and the need to accurately measure the construct is important to scholarly research. Recently, the development of a scale to measure consumer self‐confidence has appeared in the consumer behaviour literature (Bearden, Hardesty and Rose, 2001). This study first adapts this consumer self‐confidence scale for use in wine‐related research. Next, the impact of six distinct dimensions of consumer self‐confidence on three different wine purchase situations is demonstrated. Results show the scale has the potential to inform both researchers and marketers about consumers' self‐confidence related to wine purchases.

This article investigates whether a negative country of origin bias facing imported wine can be offset when it is distributed in marketing channels alongside already accepted complimentary products. Specifically we consider the case of Mexican wine being introduced to consumers in a Mexican restaurant versus a more general themed contemporary restaurant. An experimental design was employed to investigate consumers' perceptions and future purchase intentions after tasting Mexican wine in a proposed restaurant with one of the two themes. Findings suggest that the best method for introducing Mexican wine to US consumers may be through Mexican restaurants although adoption of the wine for consumption at home may be slow.

The results of a telephone survey of 803 households of a typical Canadian city concerning consumer usage and attitudes towards milk consumption are presented. Some implications for new and existing milk suppliers are drawn.

The report covering 1949–50 on Heavy‐Oil Engine Working Costs, recently published by the Diesel Engine Users Association includes, this year, a marine section in addition to the usual home and overseas details of engine working costs. The marine section gives details of oil engines on 26 vessels operated by three companies.

A key feature of performance in many professions is that of vigilance, carefully monitoring one’s environment for potential threats. However, some of the characteristics that may make someone successful in such work may also be more likely to make them fail in the long-term as a result of burnout, fatigue, and other symptoms commonly associated with chronic stress. Among these characteristics, neuroticism is particularly relevant. To exert the effort that vigilance work requires, sensitivity to threats, a core aspect of neuroticism, may be necessary. This is evidenced by higher rates of neuroticism in vigilance-related professions such as information technology (IT). However, other aspects of neuroticism could attenuate performance by making individuals more distractible and prone to burnout, withdrawal, and emotional outbursts. Four perspectives provide insight to this neuroticism–vigilance paradox: facet-level analysis, trait activation, necessary conditions, and job characteristics. Across these perspectives, it is expected that too little neuroticism will render employees unable to perform vigilance tasks effectively due to lack of care while too much neuroticism will cause employees to become overwhelmed by work pressures. Contextual and personological moderators of the neuroticism–vigilance relationship are discussed, as well as two behavioral styles expected to manifest from neuroticism that could explain how neuroticism may be associated with either good or bad performance-relevant outcomes.

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals from different cultures. In Pratt’s model, conceptions of teaching should be an interdependent and internally consistent trilogy of beliefs, intentions and actions. The purpose of this empirical study is to sketch an outline of how accounting ethics education is broadly understood by accounting educators from three different cultural backgrounds, the Anglo‐influenced Australian, the Chinese and the Moslem‐dominated Malaysian. It explores the cross‐cultural variations in their epistemological beliefs of what to teach, objectives to achieve, the ethics educator, and the learning process. Results suggest that Australian and Malaysian accounting educators differed significantly in their epistemological beliefs on the source of knowledge as well as the acquisition of knowledge. Interestingly, there were no significant statistical differences in the epistemological beliefs held by participants in this study concerning other issues in accounting ethics education, i.e. the delivery of ethics education, transferability, goals of ethics education, separate course, and qualification.