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This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single Audit Act, 8 NFPOs having larger amounts of assets tied up in receivables and inventories, (d) NFPOs spending a larger percentage of their expenses on program support services, and (e) NFPOs providing higher compensation to their officers and directors. In addition, some NFPOs such as schools and hospitals are associated with higher monitoring costs.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

The purpose of this paper is to identify the key facilitating factors for smart sustainable practices (SSP) and develop a project evaluation model (PEM) for SSP implementation in Nigeria and Hong Kong. SSP is coined from the integration of digital technologies such as Building Information Modelling (BIM) to facilitate sustainability practices.

The study employed a quantitative research design approach using empirical questionnaire surveys to solicit the opinions of 69 and 97 construction practitioners in Nigeria and Hong Kong. Purposive and snowball sampling techniques were used to identify the potential survey respondents. The fuzzy synthetic evaluation technique was used to develop the PEMs.

The findings revealed that adequate technical expertise of the SSP processes is critical in enhancing its implementation in Hong Kong and Nigeria; as well as the provision of training programs for specialists in smart and sustainable initiatives. Meanwhile, the study's findings advocated that for an SSP-enabled construction project, its project performance is mainly influenced by the client's satisfaction level and the early involvement of the project teams.

The study's results are limited to the Nigeria and Hong Kong construction industries.

Construction stakeholders such as the clients, developers, contractors can utilize the PEMs to determine and track SSP initiatives implementation in building projects in a reliable and practical way.

No tool has been developed for evaluating SSP initiatives at the project level in the construction industry. Using case studies of Hong Kong and Nigeria, PEM indices were developed to measure and track SSP implementation in construction projects.

This study aims to examine the effects of coworker incivility on employees' behaviors using a moderated mediation model that conceptualizes coworker exchange (CWX) as a mediator and servant leadership as a moderator.

The data were collected using a multi-temporal research design. The hypotheses were tested on a sample of 1,272 participants using confirmatory factor analysis (CFA), hierarchical regression analysis and moderated path analysis. In addition, supervisor incivility was added as a control variable to partial out the potential influence on employees' behaviors.

The results of CFA ensured that all measures had discriminant and convergent validity. In addition, the results of hierarchical regression analysis and moderated path analysis indicated that CWX mediates the relationship between coworker incivility and employees' behaviors. Furthermore, servant leadership exacerbates the negative relationship between coworker incivility and CWX.

Leaders and practitioners should invest in communication training programs for developing employees' communication skills to avoid incivility. In addition to viewing incivility as inappropriate behavior, leaders and practitioners should understand the meaning beyond those incivilities.

This study utilized incivility spiral theory to examine how coworker incivility affects employees' behaviors. The mediated path analysis found that CWX mediates the relationship between these variables, which has been ignored by previous research. Furthermore, this study introduced servant leadership as a moderator to account for the “when” in incivility spiral theory, i.e. what kind of social context facilitates or inhibits the influence of coworker incivility on CWX.

A growing number of people are using tourism as an escape from the fiction of their daily lives. The purpose of this chapter is to explore a dimension of tourism where the outer search is the vehicle for an inner journey of spiritual development. The chapter introduces a novel concept, tourism of spiritual growth, which it perceives as a variety of spiritual tourism with an esoteric motivation. In this regard, the individual undertakes an intentional “voyage of discovery” for inner awareness and transformation. The term is conceptualized, and its central dimensions—meaning, transcendence, and connectedness—analyzed in relation to the motivations it involves.

The enduring popular image of James Bond is (in the words of the theatrical trailer for Dr No) ‘the gentleman agent with the licence to kill’. Yet the screen Bond is hardly a hero in the manner of gentlemanly archetypes such as Cary Grant and David Niven (reputedly Ian Fleming’s preferred choice for the role). This chapter will explore how the image of Bond in the films has changed over time both in response to wider social and cultural archetypes of masculinity and due to the different performance styles of the various actors to play the role: Sean Connery, whose rough-hewn Scottishness can be seen as a means of representing the ‘otherness’ of Fleming’s character (‘Bond always knew there was something alien and un-English about himself’); George Lazenby, whose one-off appearance as an emotionally damaged Bond in On Her Majesty’s Secret Service anticipated later portrayals of the character; the parodic variant of Roger Moore; the brooding Byronic hero of Timothy Dalton; the ‘Milk Tray Man’ charm of Pierce Brosnan; and Daniel Craig, whose combination of bull-in-a-china-shop physicality and vulnerable masculinity (literally so in Casino Royale) has by common consent successfully transformed Bond from a cartoon superman into a twenty-first century action hero.

The purpose of this research is to examine changes in, and consistency of customer and employee satisfaction for asymmetry with regard to sales changes for a large US specialty goods retailer.

The data came from a 125 store US specialty goods retailer. Customer and employee data represent surveys administered by the firm in 2000 and 2001. Over 34,000 customer questionnaires and 3,900+ employee questionnaires were collected for the study. Pearson correlations and CHAID analyses were used to test the hypotheses.

For satisfaction (employee and customer) to impact changes in sales, perceived performance standards on some dimensions must be consistently delivered and changes in satisfaction levels must cross attribute‐specific threshold levels.

As the data comes from a single retailer, it is not possible to conclusively generalize these findings to all other retailers, or to other industries.

For managers, the typical reliance on simple mean employee or customer satisfaction scores or indexes is unlikely to adequately explain changes in sales. Managers must achieve satisfaction levels on those attributes where consistent performance is linked to sales. Additionally, given the threshold nature of the relationship, it is critical that managers be certain that efforts designed to improve satisfaction do so in sufficient force so as to reach levels that correspond with increasing sales.

While the literature has shown asymmetry in the relationship between customer satisfaction and customer behavior, to date no research has examined possible asymmetry in employee satisfaction data and business performance. Furthermore, analyses of asymmetry in customer satisfaction data have largely focused on cross‐sectional data and individual‐level customer data (as opposed to business performance indicators). Understanding the asymmetric nature of the examined relationships should result in better allocation and use of marketing resources.