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In the summer of 1993, a faculty team from the College of Business at Northern Illinois University began working to develop a cross‐functionally integrated undergraduate business principles core curriculum. This paper describes the integrated curriculum, which is comprised of a nine‐hour integrated lecture covering business principles and a three‐hour applications seminar. Both of these courses,which are team taught, are described in the paper. The aper also discusses numerous lessons and issues that should be taken into consideration throughout comprehensive integration efforts.

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.

Despite growing interest in misconduct spillovers – where unimplicated bystanders’ stock prices, reputations, resources, and opportunities are positively or negatively affected by others’ misconduct – theory about spillovers’ antecedents has largely focused on industry or product similarity, and has used the same characteristics to argue for both positive and negative spillovers. Furthermore, limited research has considered both positive and negative spillovers together, instead focusing on one kind of spillover or the other in isolation, thereby creating a lack of theoretical integration within the literature. In this chapter, we draw on attribution theory and expectancy violations theory to explain when and how misconduct incurs positive and negative spillovers. We argue that a spillover’s valence depends on the locus of attributions made by stakeholders, where the misconduct’s causes are attributed to the perpetrator alone (i.e., an isolated attribution) – resulting in positive spillovers – or the misconduct’s causes are perceived as indicative of a systemic problem shared among a broader set of organizations (i.e., a systemic attribution), leading to negative spillovers. We further suggest that the misconduct’s nature and misconduct prevalence within a perpetrator and among other firms influences stakeholders’ attributions, and ultimately the spillover’s valence. Our theory contributes to the organizational misconduct literature by providing a unifying theoretical framework to understand both positive and negative spillovers.

The hospitality sector, via resort mini-clubs also referred as kids' clubs, has put in place initiatives to empower children to be responsible tourists. This is all the more important as children are the tourists of the future. In their endeavour to educate children during their holidays, many of the activities developed by resort mini-clubs are nature-based; on the long term, this strategy is likely to contribute to the long-term sustainability of the industry. Indeed, the closer an individual is to nature, the more likely this person is to be respectful of the environment. Developing these types of activities could also contribute to the competitive advantage of resorts as most resort mini-clubs are not offering yet this type of sustainability-orientated activities. From a theoretical perspective, resort-mini clubs could be assimilated to lieu de mémoire, and as a result they have the potential to influence the sustainability attitude of the future young adults, and adults whom the children will be.

This paper examines the historical means by which accountancy, as a mature profession, has sought to expand its practice to new areas of business. Accountancy has long been eager to satisfy perceived client needs, and in so doing foster an ever widening scope for accounting expertise. However, as the profession faces the end of a boom in audit services, the question of how its markets can be self‐consciously expanded has re‐emerged. To understand the dynamics of professional expansion we examine the way in which accountants attempted to develop their practice in the US industrial relations arena shortly after the Second World War, amid the charged industrial relations climate of the time. By examining professional discourse, as evidenced in practitioner journals, we explore accountants’ constructions of potential roles for themselves in this new field. The means by which the profession has redefined itself previously may be instructive as an element in the development of fresh markets for its services.

Working with documents in electronic format is inherently different from dealing with materials in print; nor can all electronic formats be considered equivalent. Processing and presenting SGML is not the same as processing and presenting materials in other markup or word processing formats. To maximize flexibility and extensibility, SGML is highly modular, which complicates implementation. Its emphasis on content structure rather than appearance enhances searchability but makes consistent and precise display difficult. Mechanisms used to maximize platform and software independence (e.g., entities, link protocols), though effective, can be used incorrectly or in ways difficult to implement on some systems or using certain software. Difficult questions remain for libraries planning to implement SGML.

Purpose: Ethical investing is considered to be the pinnacle of embedding environmental considerations in investing. Environmental considerations form a major part of corporate social responsibility (CSR), and CSR is considered to have a positive effect on investment returns. The purpose of this chapter is to assess the degree of environmental considerations embedded in faith-based funds investment criteria. The comparative analysis between principles and practice through faith-based investing is undertaken.

Design/Methodology: Prospectuses of selected faith-based mutual funds and other information around investment strategies provided on the Funds’ websites have been analyzed in detail. Content analysis has been undertaken in order to evaluate the existence and types of environmental related criteria demonstrated by the Funds. The criteria are compared to the faith principles on environmental responsibility.

Findings: It is generally assumed that CSR requirements form the premise of socially responsible investing. The authors find that faith-based investing criteria are narrowly defined and that they represent biases which do not promote environmentally responsible investing.

Implications: The major implication is that inspite of the availability of faith-based environmental responsibility principles, faith-based funds represent a case of economic returns prioritization over environmental considerations. Environment accountability principles that exist need to be promoted regularly so that they become an essential element of every day decision-making including faith-based economic decision-making.

Originality: This study contributes to the debate on ethical investing from the perspective of faith-based mutual funds.