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This paper aims to ascertain whether and to what degree universities are becoming organizational actors globally. Utilizing an original dataset of a sample of 500 globally oriented universities, we explore how universities have increasingly become organizational actors as is the case of American universities. We consider the following indicators of university transformation into organization actors: development or institutional advancement, diversity or inclusion, legalization, and internationalization goals and structures. We find that these globally oriented universities have created international, development, and legal offices. Surprisingly, nearly half of the universities in our sample also have diversity offices. These “getting organized” indicators are somewhat similar to what holds for American universities, suggesting that there is globalization of organizational actorhood among universities. At the same time, however, we find that there are pronounced regional differences, especially when it comes to organizing around diversity and legal affairs.

In this article, I analyze constructions of and responses to vulnerability in the US government and a now-prominent evangelical aid organization, World Vision, during the 1950s and 1960s in Korea and Vietnam. World Vision was founded as the “development discourse,” Cold War rhetoric, and the neo-evangelical movement were all rising to prominence in the United States. World Vision’s early understandings of vulnerability resonated with Cold War and modernization theory rhetoric in certain ways; however, its approaches to remake vulnerable Asians were often distinct. World Vision evangelical Christians looked to private voluntary organizations and individual conversions in a free society to remake individuals and nations, notions not so different from neoliberal development approaches today. US foreign aid approaches were rooted in nation-building for centralized, planned government institutions and economies to modernize “traditional” people. This article examines the complex relationships between missionaries, evangelists, US foreign aid experts and the military in American constructions of vulnerable traditional Asians and interventions to modernize and Christianize them. In examining roots of faith-based development models through the case of World Vision and notions of vulnerability, historical threads and lineages emerge for understanding the relationship of religion and the state in modernizing projects, and faith-based and neoliberal development models.

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

This paper aims to assess the role of secrecy jurisdictions in providing supply-side stimulants for illicit financial flows from developing countries and how the tax havens structures shape the role of actors. Specifically focussing on decades of trade liberalisation and markets, and of increasingly rapid movement of people, capital and information across regions and around the globe, the paper draws on the political economy theory of globalisation to illuminate the connections between capital flight, money laundering and global offshore financial centres (OFCs).

The paper uses publicly available evidence to shed light on the role played by tax havens in facilitating money laundering, capital flight and corruption. The issues are illustrated with the aid of case studies.

The evidence shows that, in pursuit of organisational and personal interest, the tax havens create enabling structures that support illicit activities of the political and economic elites from developing countries. The paper further argues that the supply-side of corruption severely limits the possibilities of preventing corruption in developing countries.

The paper uses publicly available evidence to illuminate the role played by OFCs in facilitating elite corruption and money laundering practices.

It is impossible to quantify the volume of money laundered, but it has been estimated that money laundering may account for as much as 5% of the world economy.

The paper, therefore, suggests that unless this supply-side of corruption is tackled there is little prospect for an end to aid dependency and the creation of economically stable and democratic states in developing countries.

The paper examines predatory practices of the international financial industry in tax havens and OFCs in facilitating money laundering, corruption and capital flight and the challenges posed for the economic development of developing countries.

This study establishes a baseline for the mortgage industry's beliefs and attitudes about race, culture, and discrimination in mortgage banking and determines if these attitudes vary by race. Through survey research, the data reveals that race matters in the lending arena.

Contemporary literature has paid scholarly attention to financial criminal practice from a variety of competing perspectives. However, this paper seeks to encourage reflections on some questionable practices of the political and economic elite which increase their capital accumulation but harm citizens.

Within a socio‐political framework, this study adopts the theories of the developmental state and globalisation in order to understand the relationship between social agency and society, and focuses on the institutional structures and the role of social actors.

The paper used publicly available documents to construct case studies to provide some evidence of the strategies and tactics used by political elite to facilitate their capital accumulations. Evidence is provided to show that large sums of government revenue have been undermined by the financial criminal practices of the Nigerian political and economic elite (both local and international), which have enriched a few, but impoverished most, Nigerians.

Financial criminal practices have played a major role in causing serious damage to the economic and social landscape of Nigeria, which in turn, has undermined social welfare and also investment in the public services, thereby eroding the quality of life and producing a decline in average life expectancy. As a consequence of recurring corrupt practices by the political and economic elites in Nigeria, there is a need for reform in order to curb the practice which has had and continues to have, a serious effect on Nigeria and its future development.

Broader accounts of the impact of financial criminal practices on development in developing countries are relatively scarce. Previous studies have tended to individualise the problem.

In addition to contributing to the supply side of corruption in Africa, the West has historically played a major role in laundering the proceeds. The Offshore Financial Centres (OFCs) are characterised as jurisdictions that attract a high level of non‐resident financial activity. The purpose of this paper is to examine how senior political figures, their relatives and close associates have used OFCs in moving funds that may be a product of foreign corruption into Western countries.

The paper locates the role of OFCs within the political economy theory of globalisation to argue that mobility of capital has been promoted by a number of advanced countries and micro‐states that use their sovereignty and law‐making powers to create an environment conducive to anti‐social practices by the major corporations and the political elite. The paper uses publicly available evidence to illuminate the role played by offshore financial centres in facilitating elite money laundering practices.

The evidence shows that, in pursuit of organisational and personal interest, the offshore financial centres create enabling structures that support illicit activities of the political and economic elite from developing countries. The paper concludes that the establishment of money laundering laws and the creation of anti‐money laundering agencies had not brought about ethical conduct within the global banking systems.

It is impossible to quantify the volume of money laundered, but it has been estimated that money laundering may account for as much as 5 per cent of the world economy.

Substantial amounts of illicit money undoubtedly flow out of developing countries. Combating money laundering is a key goal in all democracies, due to its corrosive efforts on the rule of law, economic development, democratic principles, and its serious consequences for people everywhere.

The paper examines predatory practices of the international financial industry in money laundering activities.