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The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

This chapter briefly reviews findings from recent socialization research to provide an updated view of the socialization literature. To help advance the literature, this chapter then takes an instructional system approach, viewing socialization fundamentally as a process of learning about a new or changed role and the environment surrounding that role. As such, attention will first be given to further understanding exactly what needs to be learned during socialization. In doing so, an expanded socialization content typology is presented. In addition, two other components are added to this typology to reflect the fact that (a) each of those content dimensions needs to be learned relative to different organizational levels (e.g., job, work group, unit, organization) and (b) socialization occurs over several months and there are temporal considerations relating to the different socialization content dimensions. This chapter then examines how to best facilitate the learning of that expanded socialization content. The Gagné-Briggs theory of instruction is used in connecting socialization content with the means of learning that content. The socialization and orienting activities commonly used by organizations to help new employees in the adjustment process are also identified and then mapped onto the learning outcomes they could best help facilitate. Finally, the conceptual, measurement, and research needs suggested by these extensions to the socialization literature are identified.

Inhibitory control (IC) is a central executive function that shows significant development throughout the preschool years. IC is known as a factor that underlies the ability to self-regulate in daily situations. This ability is challenged when a child faces negative emotions; a challenge that is seen in children’s IC performance and brain activity. This chapter elaborates on the effects that negative emotional experiences have on children’s IC functioning. Moreover, previous studies regarding the way emotional experiences are reflected in brain activity are included. Additionally, this chapter will offer a comprehensive review of the factors affecting individual differences in IC, including the role of children’s temperamental effortful control and negative affectivity. Further, the role of parenting behaviors will be discussed, focusing on the way in which maternal self-regulation influences child inhibitory control, including related educational implications.

Even more than 50 years after the Civil Rights Act of 1964 prohibited discrimination toward a number of groups in employment settings in the United States, workplace discrimination remains a persistent problem in organizations. This chapter provides a comprehensive review and analysis of contemporary theory and evidence on the nature, causes, and consequences of discrimination before synthesizing potential methods for its reduction. We note the strengths and weaknesses of this scholarship and highlight meaningful future directions. In so doing, we hope to both inform and inspire organizational and scholarly efforts to understand and eliminate workplace discrimination.