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This case exposes students to contingent liabilities, a complex topic they must grapple with in practice, via introduction of the problem of accounting for vacation pay earned but untaken. The case has been tested with both undergraduates and graduates. It is appropriate for students in an intermediate accounting course and can be completed either individually or in small groups. Grappling with issues related to contingent liabilities makes students appreciate the difficulties these present. The case allows students to consider the impact of a policy change on budgeting, firm financials, financial ratios, and the potential reaction from investors and employees. This case forces students to critically think about a little discussed business problem – contingent liabilities. Understanding the variability of a contingent liability and the firm’s handling of it constitutes the primary educational value of the case. Critical thinking and application skills are enhanced by considering the impact of both the existing contingent liability and steps necessary to eliminate it. Firms switching to unlimited vacation policies have been widely discussed in the press of late (Chen, 2020; Fontana, 2017; Henley, 2018; Jackson, 2018).

For decades organizational citizenship behavior (OCB) has been of interest to scholars and practitioners alike, generating a significant amount of research exploring the concept of what citizenship behavior is, and its antecedents, correlates, and consequences. While these behaviors have been and will continue to be valuable, there are changes in the workplace that have the potential to alter what types of OCBs will remain important for organizations in the future, as well as what types of opportunities for OCB exist for employees. In this chapter we consider the influence of 10 workplace trends related to human resource management that have the potential to influence both what types of citizenship behaviors employees engage in and how often they may engage in them. We build on these 10 trends that others have identified as having the potential to shape the workplace of the future, which include labor shortages, globalization, immigration, knowledge-based workers, increase use of technology, gig work, diversity, changing work values, the skills gap, and employer brands. Based on these 10 trends, we develop propositions about how each trend may impact OCB. We consider not only how these trends will influence the types of citizenship and opportunities for citizenship that employees can engage in, but also how they may shape the experiences of others related to OCB, including organizations and managers.

The purpose of this study is to introduce the concept of social tourism and to find existing social tourism practices in South Korea. Social tourism is generally supported by governments to provide tourism opportunities to those who are otherwise not able to trip. Social tourism helps both people who use the programs and the tourism industry. In South Korea, unlike many other countries, the practice of social tourism is based on businesses’ corporate social responsibility. Businesses offer various cultural and recreational opportunities to various groups of people in the community. This study outlines the context of various approaches to social tourism in South Korea and highlights some challenges and proposed initiatives for the future integration of the social tourism sector.

When subordinates violate a policy, authority figures have to decide whether to be strict and make them face the consequences or be lenient and not enforce the policy. In this chapter, we argue that when an authority figure treats a subordinate leniently, that subordinate is more likely to develop an elevated sense of entitlement, which then has various negative consequences for the authority figure and the subordinate’s group members. Drawing on the literature on the sources and consequences of psychological entitlement, we put forward propositions relating to authority leniency and subordinate entitlement. In summary, we propose (a) that single acts of leniency may lead subordinates to feel entitled to future leniency, (b) that repeated leniency may lead subordinates to develop a general sense of entitlement, and (c) that leniency and the resulting entitlement can have many negative consequences such as increasing group conflict and causing low performance. We report preliminary results in support of some propositions. For example, we show that leniency that can be attributed to something external to the subordinate may prevent the subordinate from feeling entitled. Last, we call for additional research. We hope that our chapter will cause authority figures to consider the consequences of treating subordinates leniently, including the possibility that the subordinates will subsequently feel entitled.

Sudden crises, known as environmental jolts, can cripple unprepared organizations. In recent years, financial jolts have led many organizations, particularly government organizations, to respond by furloughing employees. Furloughs can engender various responses in employees that can lead to negative work outcomes for both the employees and the organization. Previous research shows that the implementation of strategic human resource management (SHRM) practices, such as commitment-based systems, can mitigate the negative effects of environmental jolts. Utilizing the knowledge-based view and affective events theory, we propose a multilevel model where SHRM practices moderate employee affective responses to furloughs, which, in turn, drive subsequent employee behavioral outcomes.

Pierre Nelis joined a small group of artists working for a creative entrepreneur who had invented software to produce movies. He brought a great deal of marketing expertise to a team of technology creators, and it was this that ultimately allowed the firm to sell its software to movie industry leaders throughout the world. The firm – Softimage – was bought by Microsoft, which hired Pierre Nelis to oversee the integration process, and later to develop new communications products. Nelis has an outstanding ability to identify the elements needed by a firm to become more effective, and this led him to set up a one-of-a-kind external facilitation programme that went on to become a model for many business growth support organizations throughout the world, but especially in North America and Europe.