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The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

Professional associations mark an important step in the development of any profession. Research Management and Administration (RMA) as a profession is still emerging across Europe, thus the relevance of RMA associations is pertinent. These associations operate either specifically at the transnational or international levels or have certain activities linked to both levels. The theory of social constructivism from the field of international relations will be applied in this analysis with a goal to add additional insights on the topic. The results confirm that RMA associations have an outstanding role in enforcing the internationalised culture of their members, however, members in return can also exert influence on their association. Members are also aware that the association is providing a platform for collective actions in policymaking at national, transnational, and international levels. However, time plays a crucial role in social learning for identity and interest formation, as well as in recognizing the role of RMA associations in corporate agency.

Building upon the practice-based framework, this paper aims to focus on working practices for understanding how knowledge is transferred among health-care professionals within hospitals.

Using an ethnographic and interpretative approach, the authors conducted preliminary research based on a quali-quantitative methodology within one of the largest hospitals in Southern Italy.

This study allowed to achieve several results that could be significant and relevant within the health-care sector. First, this paper identified some of the main working practices and their associated activities in health care. Moreover, this paper identified the main organizational forms and/or tools enabling hospital personnel to share and learn the various types of knowledge for each of the prior identified practices.

Hospital managers should develop strategies and policies that take into account the nature and typology of knowledge-sharing processes among health-care professionals in terms of practices.

The paper contributes to practice-based studies identifying identified some of the main working practices, as well as the main tools for sharing and learning of the various types of knowledge.

This paper examines the relationship between work, resilience and sustainable futures for organisations and communities by considering the nature of work-related problems (WRPs) and the work-based research designed to investigate them. The authors explore the axis of work environment > work-related problem > resilience > sustainable futures as it might be impacted by work-based research.

The paper introduces two current real-world examples, one in Australia and one in Asia, of work-based research projects associated with higher education aimed at promoting resilience and sustainability, and discusses the research problems, questions, designs, methods, resilience markers and sustainability markers used by these projects.

Work-based research, when conducted rigorously using mixed methods, may contribute to increased resilience of organisations and communities and thereby seeks to promote more sustainable organisational and social futures.

Work-based research conducted in higher education seeks to investigate, address and solve WRP, even when such problems occur in unstable, changing, complex and messy environments.

Resilience and sustainable futures are ambiguous and disputed terms, but if work-based research can be brought to bear on them, organisations and communities might better adapt and recover from challenging situations, thus reducing their susceptibility to shock and adversity.

While resilience and sustainability are commonly referred to in the research literature, their association to work, and specifically problems associated with work, have yet to be examined. This paper goes some of the way to addressing this need.

This paper aims that digital transformation (DT) is crucial for companies to stay competitive. While research on DT has quickly gained great popularity, the intersection of trade associations (TAs) and their role in the DT of their members is not yet researched.

In this paper, the authors conducted 20 interviews with Belgian TAs to investigate the role of a TAs in the DT of its members, and how they drive the DT of its members. In addition, the authors investigate the core tasks of TAs, the need of the different industries to digitalize, and the digital projects the different industries are working on.

The findings indicate that TAs can be in a prime position to steer the DT of their members, especially for industries comprised of smaller players. Their roles can range from informing roles to true leaders of DT by creating novel products, such as online platforms and driving the entire sector forwards.

These findings call for more research into TAs and how their role can be optimized for steering DT of their members.

This is the first study to extensively study the role of TAs on the DT of their members.

The field of broad-based employee ownership within corporations is a specific application of the foundational topic of property ownership. It is situated at the intersection of a broad range of scholarly disciplines including economics, law, finance and management. Each discipline contributes vocabulary and distinctions describing this field. That broad spectrum of disciplinary inquiry is a strength but it also lends a “ships passing in the night” quality to discussions of employee ownership. This paper attempts to unravel the narrative diversity surrounding this topic. Four meanings of ownership are introduced. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

There is no experimental design The paper presents a conceptual overview and introduces a taxonomy of four meanings and two models of ownership.

Four meanings of ownership are introduced. The meanings are ownership as compensation, investment, retirement and membership. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

No hypotheses are advanced. This is not a research paper. A conceptual overview that makes use of taxonomy of meanings and models is introduced to help clarify confusions abundant in the field of employee ownership. Readers may differ with the categories of meanings and models introduced in this conceptual overview.

The ambition of the paper is to describe the various meanings and models of employee ownership presently in use in both academic and applied settings. It is not necessary or desirable to assert the primacy of a single meaning or model in order to achieve progress. The analysis provided here surfaces a range of assumptions about ownership that have heretofore been implicit in both scholarship and in practice. Making those assumptions explicit should prove useful to both scholars and practitioners of employee ownership.

The concept of employee ownership enjoys a relatively broad appeal with the public. Among the academic disciplines that have trained their lights upon it, a more mixed reception prevails. Much of the academic and policy controversy derives from confusion about the nature and structure of employee ownership. This paper attempts to address that confusion by presenting a taxonomy of meanings and models that may prove useful for future research.

This study is one of the first efforts to comprehinsively map the various meanings and models of broad-based employee ownership.

Curiosity is one of the main drivers in reaching out and connecting to colleagues and starting the networking – that is the foundation for establishing an association for Research Managers and Administrators (RMAs). The questions, ‘Why, what, how and when’, with a commitment to drive things forward, together with like-minded people, can transform curiosity into joint actions and movement of a network. While a number of success factors can be identified, alas there is no thorough literature describing how such factors interact or why. Even though all parameters are met, some associations still struggle with moving forward.

Recognising the identity as a research manager and administrator on the individual level enables reaching out to colleagues in the field, in and outside the institution, and nationally as well as abroad. Understanding the institutional environment and the structure of research support is the starting point for reaching out to colleagues.

This chapter will give an overview of the creation process of RMA associations, spanning from the rise of professional networks, as an informal organisation, to the establishment of legal entities, and hence a more formal association. It hopes to provide a meaningful discussion on the process of establishing professional associations despite the scarce literature on the topic (Stolle, 1998).

The purpose of this paper is to provide an overview of co-working trends, drivers, and explore how the use of such workspaces may support employers wishing to increase the sense of belonging and acceptance of their mobile workers at work.

This conceptual paper reviews recent literature on co-working, relating this trend to changes in the nature of work, property management and the use of workplaces by employees. A particular focus concerns the social aspects of co-working which may be critical for supporting mobile workers’ sense of inclusion in a work community.

Co-working spaces provide important sources of support, learning and networking opportunities (and hence inclusion), which may offset the lack of community and opportunities that mobile workers face when working outside the main offices of their employers. The authors outline the practical implications as well as recommendations for employers interested in selecting or organising their own co-working spaces. Several research gaps are also delineated for researchers interested in this area.

The use of independent and consultancy-type co-working spaces offer new working opportunities for mobile workers employed in private, public and community organisations. The creation of corporate co-working spaces also provides new learning opportunities for employers that want to create and promote flexible as well as inclusive working environments for their mobile workers.

The research on co-working is relatively limited to date. The current paper provides an important overview of drivers and several starting point for employers interested in learning more about co-working.

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).

The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.

As virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of the few examples that have survived. The main implication of the study concerns the understanding of some dynamics leading to neutralize attempts to replace class privileges with a meritocratic system.

The research investigates the structure of the rules of social closure revealing the possibility of an antagonistic relationship between different co-existing forms of exclusion within the same structure. Moreover, it highlights that a form of exclusion can be made of different hierarchical levels.