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The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA).

Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.

The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.

The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding.

To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.

The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising complementary way to conduct interviews in qualitative accounting research.

The paper is based on our experiences designing and using vignettes in five separate qualitative accounting studies, which collectively involve over 200 interviews with various participants. It discusses the opportunities the use of vignettes in interviews offers to qualitative accounting research, as well as the challenges associated with designing and using vignettes. The paper also reflects on fellow researchers’ varied reactions during seminars, workshops, and the journal review process.

Vignettes emerge as a productive and engaging complementary way for accounting researchers to obtain additional insights and perspectives not usually accessible in semi-structured interviews. The paper also provides practical insights into developing, using and publishing qualitative accounting studies using vignettes, contributing an additional behind-the-scenes view of using qualitative research methods.

The aim of this paper is to increase awareness of vignettes as a complement to the standard qualitative accounting interview. It provides guidance on how vignettes might be used productively for studying rare, new, emerging, complex, or multi-period real-world accounting phenomena. It also discusses how vignettes can promote transparency, honesty, and a greater level of detail in participants’ responses, as well as facilitate the involvement of lay people in accounting studies.

The authors examine whether or not applicants and recipients of federal disability insurance (DI) inflate their self-assessed health (SAH) problems relative to others. To do this, the authors employ a technique which uses anchoring vignettes. This approach allows them to examine how various cohorts of the population interpret survey questions associated with subjective self-assessments of health. The results of the analysis suggest that DI participants do inflate the severity of a given health problem, but by a small but significant degree. This tendency to exaggerate the severity of disability problems is much more apparent among those with more education (especially those with a college degree). In contrast, racial minorities tend to underestimate severity ratings for a given disability vignette when compared to their white peers.

This article seeks to provide a fresh perspective on the methodological approach to studying caregiving in a transnational context by analysing, local caregiver’s lifeworld, informal interpreting/translation and professional communication with foreign retirees.

This project explores the complex and multifaceted meanings of everyday objects through diffractive vignettes to illuminate the communicative entanglements that arise between caregivers and foreign retirees receiving care in Thailand. To identify intra-actions in caregiving, we collected data through informal interviews, observations and various artefacts before combining them in a group of potential communicative relationships by creating a narrative summary of situations.

Communicative relationships in the vignettes are multidimensional, with diverse logics underlying choices, rapport formation and communication effectiveness. This premise also illuminates how caregivers perceive and intra-act with their accommodation strategies, considering trust, comfort and comprehension. Our findings were also discussed with the concept of communication accommodation theory.

As an extension of the post-humanist approach to the diffractive reading of vignettes, this study sees its value in studying agent-related informal translation/interpreting and human-to-human relationships.

This qualitative study aims to explore general perceptions of a woman experiencing negative menopausal symptoms in the workplace. It examines the socio-cultural understandings informing the responses of a mixed participant group, including those unlikely to have experienced menopause, to a hypothetical scenario involving a woman disclosing negative menopausal symptoms in the workplace – to either a female or male manager.

Using an innovative hybrid vignette-story completion (SC) technique, data were generated from 48 employees of a single UK-based organisation. Participants were presented with a vignette featuring a protagonist (Julie) experiencing negative menopausal symptoms, asked questions about their imaginings of Julie and how she might be perceived by others in the workplace, then presented with a story stem and asked to continue the story in the third person. The stem depicted Julie preparing to tell her manager about her symptoms and featured either a male or female manager, with one variation randomly presented to each participant. Responses were analysed using reflexive thematic analysis.

This study reports four themes: (1) the burden of menopause; (2) managing menopause at work; (3) menopause as not belonging in the workplace; and (4) menopause as unlocking new life potential? Limitations and directions for future research are discussed.

Using the innovative hybrid vignette-SC technique, this study contributes to the current discourse on menopause in the workplace by providing insight into how menopausal employees experiencing negative symptoms are perceived by others and the social understandings that shape these perceptions.

The purpose of this paper is to explore the mental health literacy of schizophrenia in a South African community sample. This study is part of the growing interest in community mental health literacy.

A sample of 192 Black African participants from municipalities (Ditsobotla and Mahikeng) between 18 and 65 years participated in this study. Participants viewed fictional (male and female) sufferers of schizophrenia vignettes and responded to the same questions regarding each vignette. They completed a questionnaire examining the capacity to recognise schizophrenia as well as the capacity to source appropriate help.

For both vignettes, a substantial majority of participants indicated that older people believe that when a male is diagnosed with schizophrenia, the cause is traditional (spiritual). In contrast, more participants with lower education believed that medical reasons cause a female person’s diagnosis of schizophrenia.

Overall, the study highlights the complexity of beliefs about the causes of schizophrenia. It underscores the importance of considering cultural and educational factors in mental health research, practice and policy development.

By uncovering the differences in perceptions between older individuals and those with lower education levels, the study sheds light on previously unexplored aspects of mental health literacy and cultural understanding of schizophrenia.

While previous research has examined cultural beliefs about mental illness, this study specifically focuses on how age and education intersect with these beliefs, particularly regarding gender differences in diagnosis.

This unique approach contributes to the broader literature on mental health disparities. It has implications for tailored interventions and public health strategies aimed at addressing stigma and improving mental health outcomes in diverse populations.

We analyse the role of subject matter experts' experience in establishing performance benchmarks for ambiguous and unstructured police tasks.

Participants included 156 students in the final week of their training to become commissioned officers of a police force (78.8% male, aged 21 to 54); 55.8% had previous experience as police officers, with 5–39 years of service (expert group). Participants completed an online questionnaire providing demographic data and responded to three written vignettes presenting critical high-ambiguity, time-pressure, and life-threatening situations.

Having prior police experience or being familiar with the situations presented in the vignettes did not impact the decisions made in two of the three vignettes. In the vignette where differences appeared, there was no clearly preferred option among the experts. Experts provided shorter and less elaborate justifications for their decisions compared to novices.

Overall experience and personal familiarity with situations do not appear to be sufficient conditions for identifying someone as an expert in this type of tasks. Results are discussed in relation to the difference between knowing what one should do and what one does due to stress and the moral or “sacred” values prevalent in police forces.

Recently emerged Packaging-as-a-Service (PaaS) systems adopt aspects of access-based services and triadic frameworks, which have typically been treated as conceptually separate. The purpose of this paper is to investigate the implications of blending the two in what we call “access-based triadic systems,” by empirically evaluating intentions to adopt PaaS systems for takeaway food among restaurants and consumers.

We derived relevant attributes of PaaS systems from a qualitative pre-study with restaurants and consumers. Next, we conducted two factorial survey experiments with restaurants (N = 176) and consumers (N = 245) in Germany to quantitatively test the effects of those system attributes on their adoption intentions.

This paper highlights that the role of access-based triadic system providers as both the owners of shared assets and the operators of a triadic system is associated with a novel set of challenges and opportunities: System providers need to attract a critical mass of business and end customers while balancing asset protection and system complexity. At the same time, asset ownership introduces opportunities for improved quality control and differentiation from competition.

Conceptually, this paper extends research on access-based services and triadic frameworks by describing an unexplored hybrid form of non-ownership consumption we call “access-based triadic systems.” Empirically, this paper addresses the need to account for the demands of two distinct target groups in triadic systems and demonstrates how factorial survey experiments can be leveraged in this field.

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.