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The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India.

Using a case-based approach, data were collected from 263 accounting students and 268 accounting professionals in India.

Using multivariate and univariate analyses of variance and logistic regressions, the authors provided evidence on how accounting students and professionals behave in a whistleblowing environment. Specifically, the authors found mixed results when comparing the behavior of accounting students and professionals in a whistleblowing scenario. All subjects reflected a more collectivist attitude, although professionals were more concerned about “fixing” the identified internal control problem (a “shared” problem). Both groups expressed a firm desire to collect more evidence against the likely fraudster.

In this era of global offshoring of services including accounting, the current study makes significant contributions to the accounting ethics literature and the accounting profession by analyzing whistleblowing behavior from an Indian perspective – a highly underrepresented area in the accounting ethics literature. The study aims to guide companies and investors in the US and elsewhere that do business in India.

While the accounting literature has plenty of research on whistleblowing in the Western world, there is a dearth of literature on whistleblowing in India. This paper is among the first to document whistleblowing behavior in India, a country that prides itself on its vast availability of English-speaking and technically sound accounting professionals.

Purpose – Although recent work has made significant contributions to our theoretical understanding of white fragility, more empirical work is needed to establish the social causes of this particular form of racial stress. Our chapter builds on previous research by assessing gender and socioeconomic variations in white fragility.

Methodology/Approach – Data come from the 2018 Survey of White Fragility, a convenience sample of 279 non-Hispanic white undergraduate students aged 18 years and over attending two large public universities in the southeastern and southwestern United States.

Findings – Results indicate that women tend to exhibit higher levels of remorse fragility (feeling sad, guilty, and angry). There were no gender differences in depletion fragility (feeling drained/exhausted, unsafe, attacked, and confused). Parental education was unrelated to levels of white fragility. Overall parental socioeconomic status was initially associated with lower levels of remorse and depletion fragility, but these associations were confounded by a general measure of nonspecific psychological distress.

Research Limitations/Implications – Research limitations include a nonprobability sampling design and low external validity.

Originality/Value of Paper – This study contributes to previous work by establishing gender variations in white fragility. We also reveal that socioeconomic variations in white fragility may be confounded by the broader social distribution of psychological distress.

To locate and assess the significant variables in Obama’s victories and provide a theoretical framework of racism and the racial problematic that explicates why the Obama presidency has been animated by racism and the race problematic.

A demographic profile of Obama’s election is developed in order to assess the results, how different cohorts voted, and explain the critical nuances of why Obama won. A theoretical framework of racism and the race problematic is developed in order to illustrate how racism and the racial problematic function and situate the Obama phenomenon within the critical processes of the American discourse on racism and the fallacy of a post-racial moment. An examination is also made of some of the current trends in how racism continues to define the responses to the Obama public policy agenda.

While Obama was elected and reelected with broad-based support from nearly every voting cohort, racism and the race problematic played out in the campaigns and the general elections, and opposition to Obama’s public policy agenda has been animated by racism.

This assessment argues that a post-racial moment is a fallacy and calls for a rethinking of the theories and approaches to the study of Black politics.

I began my research at two suburban high schools in the spring of 2000, shortly after the one-year “anniversary” of the Columbine High School shootings in Littleton, Colorado. On April 20, 1999, Dylan Kelbold and Eric Harris entered their school and killed 10 classmates and 1 teacher, wounded 23 others, and then took their own lives in the library. It was the worst mass murder ever to take place on school grounds in the United States. I was particularly interested in looking at suburban schools during this time period because statistics showed juvenile crime, and in particular violence within the school systems, was on the decline, yet the perception of school violence seemed unrelated to these statistics (Brooks, Schiraldi, & Ziegenberg, 2000; Cook, 2000; Glassner, 1999). Following the widespread national attention given to the Columbine shootings,¹ public polls showed 71% of Americans believed a school shooting was likely to happen in their community (Brooks et al., 2000). A month after the Columbine shootings, a Gallup Poll found 52% of parents still feared for their children's safety at school (Brooks et al., 2000). I was interested in learning how this perception of violence and fear shaped the everyday lives of kids going to schools throughout the United States. I wanted to know how schools dealt with issues of violence and safety at the local level, and in particular, how discipline and punishment was thought about, practiced, and negotiated within public-school settings.

This article examines if there is evidence of racial or gender bias in email reference services in American public and academic libraries.

Using a two-by-two study design and an unobtrusive data collection, the authors conducted two studies in which the authors sent 1,960 email requests to 505 academic and public libraries. Requests in both studies differed in the perceived identity of the user as indicated by their name, and the counterbalanced method was utilized to control for intervening variables. Based on content analysis of the responses, the authors examined the statistical significance of the differences by race, gender and race by gender.

Overall, the authors found equitable service to users regardless of their race and gender; at times, however, there was evidence of favorable service to the White female in academic and public libraries and to the Black male in academic libraries.

There is little research into potential bias in email reference services in both academic and public libraries in the United States of America. Yet, following the rise of the Black Lives Matter Movement in 2020, there has been an increased focus on racial equality in library services and the American Library Association (ALA) Code of Ethics was modified accordingly. The authors' study makes significant contributions to the increasing body of research on racial and gender equality in online library services.

This study aims to determine white wine drinkers’ interest in Grüner Veltliner wine, a potential signature wine for the Commonwealth of Pennsylvania in the USA and identify the consumer segments likely to look for and purchase this wine varietal.

A total of 676 wine consumers from the Mid-Atlantic region in the USA were compared based on familiarity with Grüner Veltliner wine, variety-seeking (VARSEEK) scores and the likelihood of looking for and purchasing Pennsylvania Grüner Veltliner wine.

Although only a third of participants had some experience with Grüner Veltliner wine, 77% were “somewhat interested” to “very interested” in being able to sample and taste the wine, and 66%–67% were “somewhat likely” to “very likely” to look for and purchase the wine from both growing regions. Generation, wine consumption behavior and familiarity with Pennsylvania wine and Grüner Veltliner wine differed between participants based on purchase intent and VARSEEK scores (i.e. low VARSEEK/likely, high VARSEEK/unlikely). Differences in factors motivating Grüner Veltliner purchasing were also identified between low VARSEEK/likely and high VARSEEK/likely participants.

The paper presents evidence of potential demand for a signature wine from an emerging wine region. This provides direction for target marketing and related promotional strategy, along with identifying wine consumers interested in tasting and purchasing the wine.

Reflexive Antiracism is an approach to antiracism that seeks to avoid the limitations of essentialism and negative emotional reactions through a focus on racialisation (a concept that encompasses both racism and antiracism) as well as the formation and maintenance of racialised identities. This paper aims to outline the construction and validation of a scale to measure this novel theoretical construct: the Reflexive Antiracism Scale‐Indigenous (RAS‐I).

In the context of a cultural training course focused on Indigenous peoples in Australia, 20 items to assess attitudes were developed along with four hypothetical scenarios designed to assess behavioural intentions in specific situations. The survey formed by these items and scenarios was piloted to assess test‐retest, concurrent and construct validity as well as item endorsement and internal reliability.

Findings suggest that an 11‐item scale based on this survey forms a valid and reliable measure of Reflexive Antiracism. Further research and applications are discussed.

This paper will prompt further exploration of Reflexive Antiracism as a concept that can be applied in a range of settings where a more nuanced understanding and approach to antiracism may be of benefit. Being aware of their position within a society that is racialised will allow antiracists to be reflexive (and realistic) about their ability as individuals to achieve antiracist ideals while continuing to strive towards them.

The purpose of this study is to develop a model that integrates self-conscious emotions (i.e. anticipated guilt and anticipated pride) alongside the theory of planned behavior’s key explanatory factors to challenge the idea that recycling behavior is driven mainly by cognitive factors. The model is empirically validated in the United Arab Emirates (UAE), a region where research are lacking despite generating one of the highest per capita solid waste and holding one of the lowest recycling rates.

The data was collected from the general public in the UAE using a two-wave survey (n = 287). The first wave of data collection measured the constructs except for the actual recycling behavior. The second wave assessed the respondent’s self-reported recycling behavior for the previous fortnight.

Anticipated guilt, subjective norms, perceived effort and recycling knowledge are the main drivers of the intention to recycle. The latter impacts the actual recycling behavior positively. Attitude toward recycling and anticipated pride failed to predict the intention to recycle. Awareness of consequences triggers only anticipated pride, while the degree of concern is a significant predictor of both anticipated pride and guilt.

One key implication of this research is that governments in the Middle East have not only to focus on cognitive factors but also emotions to promote recycling behavior.

This study adds to the pro-environmental literature by showing that the decision to recycle is not only based on cognitive factors but also anticipated guilt. It is also one of the first that explore recycling behavior in the UAE.

Serious games are computer games with a primary purpose of educating or training while also entertaining. Literature has established that serious games can enhance learning in the classroom and improve student engagement. However, few studies have analyzed the factors that inhibit the adoption of serious games. The current study extends research by analyzing inhibitors of serious game adoption in an introductory accounting course for MBA students. The accounting mobile challenge (AMC) is a mobile accounting trivia game which utilizes both competitive and collaborative features in gameplay. Results demonstrated that students who identified as collaborative engaged in a greater amount of gameplay while those who identified as competitive did not. Furthermore, independent learners, as well as those who utilized mobile technology more outside of class, more readily adopted the technology. Utilizing the Technology Acceptance Model (Davis, 1989) as a framework, it was predicted that the perceived value of the AMC would increase as students played the game more. Results support this prediction. Finally, a “discouragement effect” was detected as a major inhibitor to utilizing the technology as students who did poorly gave up and discontinued playing the game. This research contributes to the emerging literature on the inhibitors to serious game adoption in accounting.