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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.

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.

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.

The consideration of all aspects of the systems that support a community is necessary to accomplish adequate long range asset planning and protection. The purpose of this paper is to introduce the addition of a subterranean infrastructure reconnaissance emphasis to an existing series of vulnerability assessment tools used by the State of Arizona, and investigate economic impact (disaster recovery) estimation methods for potential incorporation. The intent is to provide a framework for model development and suggest data to be collected.

Through modifications of existing system components, a subterranean infrastructure reconnaissance emphasis is proposed for the State of Arizona's current vulnerability assessment tools. Although they can be adjusted as needed, the modifications presented herein include 11 subterranean assets and ten threats to subterranean assets. Furthermore, existing methods for estimating the economic impact of disasters are investigated via literature reviews, e‐mails, and telephone correspondence.

Regarding the subterranean infrastructure reconnaissance component, a number of emerging technologies are currently available to monitor the various infrastructure elements from the identified potential threats. The process of linking the various data collection elements into a comprehensive surveillance system is currently underway in Arizona. Interim reconnaissance techniques using local statistic models will be applied incrementally while the data integration process is underway. With respect to the economic impact estimation module, the Federal Emergency Management Agency's HAZUS‐MH loss estimation model was identified as a top prospect for testing.

The research focuses on examining the interdependencies and vulnerabilities of critical subterranean infrastructure. Therefore, critical surface or above ground infrastructure components are not primarily discussed. Additionally, this paper presents only a plan; there are no empirical results to date.

The methodology discussed may be utilized to support the decision‐making process for managing resources used to sustain subterranean infrastructure operations, with the goal of providing resiliency to community support mechanisms.

The specific focus on developing a subterranean infrastructure reconnaissance emphasis in a State's disaster management program is a novel tool for Arizona. The value is to enhance preparation, response, resilience, and recovery from hazards and disasters affecting the State's critical subterranean infrastructure. It is theorized that value will further be generated in a resulting subterranean infrastructure reconnaissance template, which can be adopted by other emergency and disaster management organizations.

The two major trends in American history reference publishing, noted in last year's survey, continued throughout 1978: the refinement of past efforts and improved access, via micrographics, to elusive source materials. The genuinely new or unique reference work is indeed a rara avis, but the reason for this situation is not all that puzzling. Historians of American history and culture, each looking at a particular aspect of our past, need to gain access to a number of already existing historical records (out‐of‐print books, obscure government reports, archival records, regional studies, etc.) and publishers are merely attempting to fulfill these needs in a variety of ways. Therefore, the revision of standard sources, new titles in series, and the completion of large micrographics collections reflect the principal publishing activities of 1978. The few exceptions include the unique Dictionary of American Library Biography and the essentially new Handbook of North American Indians.

The purity of the milk supply is intimately related to the health of the community. There are very definite reasons why milk stands apart from other foods in its peculiar liability to be associated with human disease. These reasons are briefly the following:—

The purpose of this study initially was to explore how graduate teaching assistants’ (GTAs) peer-to-peer interactions in a teaching development seminar (TEAC 530, offered at Midwestern State University) shaped their experiences in the seminar. However, as this study unfolded, the author learned that the neoliberal social structure enveloping TEAC 530 informed how GTAs interacted with their peers. It became necessary to interrogate how the seminar, against a neoliberal backdrop, shaped GTAs’ interactions.

Using an ethnographic methodological approach, this inquiry drew from fieldnotes from 21 different TEAC 530 sessions, with collection occurring over the course of 15 months. This project also drew upon 18 semi-structured interviews and analysis of relevant documents.

Neoliberalism’s influence on TEAC 530’s structure and learning goals created conditions that did not forge strong GTA peer connections; the extent to which GTAs got to know each other and build relationships was questionable. Fruitful working peer relationships were inconsistent, making it challenging for GTAs to learn and contrast their experiences and understandings about teaching with peers.

Neoliberalism’s influence on TEAC 530 undermined the seminar’s community of practice design, limiting the scope and depth of GTAs’ peer interactions, which in turn limited the facilitation of GTAs’ teaching preparation.

Mobile device users are frequently faced with a decision to allow access to their personal information that resides on their devices in order to install mobile applications (apps) and use their features. This paper examines the impact of satisfaction on the intention to allow access to personal information. The paper achieves this by acknowledging the affective and cognitive components of satisfaction derived from affect heuristic and privacy calculus theories, respectively.

Survey data was collected from mobile device users who download and install mobile apps on their devices. Overall, 489 responses were collected and analyzed using LISREL 8.80.

The findings suggest that personal information disclosure decision is mainly a matter of being satisfied with the mobile app or not. We show that perceived benefits are more critical than perceived risks in determining satisfaction, and that perceived benefits influence intention to allow access to personal information indirectly through satisfaction.

This study offers a more nuanced analysis of the influence of satisfaction by examining the role of its two components: the cognitive (represented in perceived benefits and perceived risks) and the affective (represented in affect). We show that information disclosure decision is a complicated process that combines both rational and emotional elements.

The study aims to explore the relevance of knowledge management (KM) education within library and information science (LIS) educational courses in India.

The study used a quantitative research approach. A Web-based questionnaire survey was designed and distributed through FreeOnlineSurveys.com for the collection of data. A link for attending the survey was sent via electronic mail to the teachers (95 in numbers) of 65 LIS schools. A total of 43 responses (approximately 45 per cent) were received.

The findings show that there is a strong interest among LIS community towards the inclusion of KM education within LIS educational courses to impart the knowledge and skills related to KM among LIS students, and to facilitate their entry into the KM job market. Most of the respondents believe that a curriculum which embodies core elements of LIS, management and information systems and technology would best meet the needs of LIS students for their involvement in KM activities.

Findings of the present study may be used as the groundwork for the revision of current LIS educational courses as well as the revision of LIS curricula to impart the knowledge and skills-related to KM among LIS students for working in KM environment.

As no empirical study on the relevance of KM education to LIS professionals in India has been carried out before, this study closes this gap and provides a framework to modify existing LIS courses or curricula to fulfil the requirement of KM competencies of LIS students.