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This chapter examines ethical leaders in accounting. We analyze the actions of individuals broadly associated with the accounting profession who have been presented with challenging situations and evaluate their responses to difficult circumstances. Our subjects are transformational leaders who have demonstrated a commitment to the public interest along with the moral motivation and character to persevere under challenging circumstances. By providing examples of leaders who have had a positive impact on the public accounting profession, both students and practicing accountants will learn how ethical leadership can make the profession stronger.

In this reply, we respond to a series of substantive comments on our work by both Madhavan and Walker. In our response to Madhavan’s comments, we consider three accounts – “weak,” “semi-strong” and “strong” – that clarify how our model “explains” and offers insights that can emerge from our modeling strategy. We also explore ways in which our explanatory strategy might be extended in light of his critique. In our response to Walker’s comments, we adopt the “semi-strong” thesis, which admits variation in network-generating mechanisms, while also recognizing that information needs to be distributed and shared in order for many types of networks to function.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Missing in most of the research on selling has been an examination of the process from the point of view of the customer. When satisfaction in selling has been considered, researchers have focused on the satisfaction of the salesperson with his job and/or the impact of this job satisfaction on performance (e.g. Bluen, Barling & Burns, 1990; Churchill, Ford & Walker, 1979; Pruden & Peterson, 1971). To concentrate on salesperson performance while neglecting customers is to ignore the most important half of the relationship between buyers and sellers and entirely disregards the marketing concept and the streams of research in customer satisfaction. This research takes a different approach and examines customers’ satisfaction with salespeople.

With recent increases in cybersecurity incidents, it is imperative to supplement current accounting curriculum, equip accounting graduates with sufficient knowledge and skills to assess cybersecurity risk, and learn about controls to mitigate such risks. In this chapter, the authors describe 10 teaching modules, supported by 10 professionally produced video series. The authors developed these videos for educating students on cybersecurity and the videos are available free to instructors from other institutions who wish to use them. The videos are filled with insights and advice from our two experts – one a former hacker and the other an experienced cybersecurity professional. This dialogue between two different sides provides a rich discussion that leads to answering many questions that people often have about cybersecurity. Further, in Exhibit 1, this chapter offers a framework for characterizing and analyzing some recent publicized data-breach cases, which can supplement discussion on cybersecurity modules. Instructors can add more cases to this source overtime. Finally, the authors share the analysis of feedback from students who went through the series. The results suggest that the students show interest in the topic, and videos helped them better understand the complexity of cybersecurity risk and controls.

International educational research has shown that high quality coaching, mentoring, and induction for beginning teachers can enhance development and retention of highly effective teachers and, ultimately, increase student success. In Canada, like many jurisdictions, teacher induction programs have grown in popularity as a means to support beginning teachers, yet programs vary greatly in terms of delivery and effectiveness. This chapter presents the findings from a qualitative case study that examined one bespoke teacher induction program in the Western Québec School Board (WQSB). Specifically, it reports on the experience of mentor–coaches (MC) who are part of the school district’s Mentoring and Coaching Fellowship (MCF). In the district, mentoring and coaching are viewed as distinct, yet interconnected components of an effective induction program. In the WQSB, teaching fellows and MCs learn together in a social and situated context (Lave & Wenger, 1991) as they focus on four key elements: the practice of teaching, navigating school and district culture, what it means to be a teacher, and the formation of a teaching identity. Research has shown effective coaching and mentoring programs not only enhance teaching and learning, but also they offer powerful benefits to veteran teachers. With mentoring and coaching practice highly diverse and inconsistent depending on the quality of the relationship and the context, it is clear that effective selection, support and professional learning and development for MCs is essential. This chapter examines the strengths and challenges of the school district’s Mentor–Coach Professional Learning Network (MC PLN) from the perspective of network members. Data collected from questionnaires, focus groups and semi-structured interviews were abductively analyzed with and against Brown and Poortman’s (2018) five supporting conditions for effective PLNs. Study findings indicated that the MC PLN offers valuable professional learning and development for participants and is a critical feature in a powerful induction program that also focuses on “growing the top.” However, challenges also emerged that highlight the need for the district to ensure ongoing attention to the PLN’s structure and processes in order to sustain MC motivation, engagement, and commitment.

University–industry collaborations are an important driver of innovation that highlights the benefits of collaborative processes across organizational boundaries. However, like in most collaborative processes, many challenges remain when trying to manage the process of knowledge sharing and interaction in university–industry partnerships. In this chapter, the authors specifically investigate how leadership as a managerial dimension facilitates collaboration within university–industry joint laboratories. The authors present an explorative and inductive case study of eight joint laboratories set up by Telecom Italia within five major Italian universities. The results show that the laboratory directors play a crucial role in providing a dynamic and socially active working environment, which is enabled through a process of sensemaking and sensegiving. The authors, moreover, find that this process plays a crucial role by shaping effective communication channels that facilitate knowledge sharing and transfer of information. The authors find that this process ultimately acts as a mediator between charismatic leadership on the individual level and distributed leadership on the collective level.

Information is often defined in terms of meaning. Traditional theories of meaning, each with some drawbacks, have been rooted in language; but a more satisfactory theory of meaning may be rooted in information. Meaning can be defined as coordinated action toward some end. In this sense, the meaning of something is the way it affords and constrains actions, and it is therefore inextricable from its context. Meaning can be discussed in several senses, including personal, social, environmental, historical, political, etc. Because information studies is concerned with the intersection of people and information, two key conceptualizations of meaning are personal meaning and social meaning. When activities have this meaningful dimension, they make a person's life feel more valuable and worth living, as a person and/or as a member of a group. In general, personal and social meaning include aspects such as purpose and connection with others.