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While Web‐based consumer activity is poised on the brink of dramatic growth, concerns about security have the potential to limit this growth by arousing shopper’s concerns about the Web‐based channel. One key aspect to consumer participation in Web commerce may be the extent to which they perceive risk to their sensitive information. This study describes the creation of a scale to measure perceived Web security. We apply the scale in a causal model to investigate the relative impact of beliefs about Web shopping on intent to purchase products using the World Wide Web. Data from two samples is used to develop the scale and to perform the causal analysis. Our findings indicate the favorable psychometric properties of the scale, and the causal analysis from our sample indicates that security is a greater influence on intent to purchase using the Web than is the ease and utility of purchasing products.

The study aims to empirically understand individuals' tendency to disclose private information online following different forms of data breach (i.e. reversible and irreversible victimization).

Survey methodology is applied to measure the perception of victims of data breaches on key indicators of information disclosure.

Analysis of responses from 309 victims of data breaches show that while victims' irreversible data breach victimization experience influences both dimensions of privacy concerns, reversible data breach victimization experiences influenced only peer privacy concerns (PPCs). Furthermore, only institutional privacy concerns impacted online disclosure and fully mediate the relationship between victimization experience and online disclosure.

The findings contribute to the privacy literature by expanding the dimension of victimization and considering their differential effect on privacy concerns. Additionally, the study uncovers the efficacy of privacy dimension on privacy recalibration following a data breach announcement.

For practice, the results provide insights for managers on how to manage customer restitution after a data breach. Management of the process of privacy recalibration should not be homogenous but be based on degree of consequence.

This research provides deeper understanding of how the ascendancy of privacy breaches affect privacy management. The findings illuminate why the increasing trend in online activities is observed.

The study is the first to identify two dimensions of data breach victimization experience based on the breach level index (BLI). The two dimensions of victimization (i.e. reversible and irreversible privacy victimizations) were used to understand individuals' tendency to disclose private information online.

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Mission statements are used for a variety of reasons in organizations, including defining the purpose of the institution, communicating with its stakeholders, shaping its strategic planning process, providing a realistic snapshot of its everyday work, and outlining its future goals or objectives (among many others). For many academic libraries, mission statements are used to showcase resources, services, technologies, and innovations. The purpose of this study is to examine the mission statements of libraries that have won the ACRL Excellence in Libraries Award and analyze whether (or not) the winning libraries used innovation to create a distinct environment that was reflected through their mission statements. The study uses the work of Pearce and David (1987) to determine what elements are included in the mission statements. This chapter utilizes qualitative methodology in the study.

Pearce and David (1987) outline eight elements found in mission statements: target customer; principal products/services; geographic domain; core technologies; survival, growth, or profit; company philosophy; self-concept; and public image. This qualitative study finds that the mission statements of the academic libraries collectively included seven of the elements, omitting survival, growth, or profit universally. Also, the inclusion of these elements allows many of the libraries to create their unique description, unveiling a commitment to innovation.

As an original research study, this chapter adds a unique perspective to the concept of innovation in academic libraries, particularly as it examines the mission statements of award-winning libraries to determine if innovation is found in these foundational documents.

The purpose of this paper is to examine the potential counteracting influence of individual resilience levels on the tendency of role stressors, stress arousal and burnout to reduce job satisfaction and increase turnover intentions.

This study surveys 332 auditors from the offices of nine public accounting firms. The structural equations modeling procedures examine an expanded role stress model to assess the nature and extent of the role that resilience plays in reducing stress, burnout, job dissatisfaction and turnover intentions.

Resilience has a significant direct negative association with stress arousal and burnout, a significant indirect positive association with job satisfaction and a significant indirect negative association with turnover intentions.

As a cross-sectional study that incorporates self-report instruments, no definitive statements can be made about causality. However, the results extend the extant knowledge related of the role of resilience as a coping mechanism within the role stress paradigm in auditor work settings.

This study’s findings suggest the potential value of resilience training programs at public accounting firms to reduce staff burnout. In turn, reduced burnout has an increased likelihood ceteris paribus of increasing job satisfaction and reducing auditor turnover intentions.

This study’s findings suggest that resilience training for public accounting staff to reduce burnout may provide the organizational and personal benefits associated with enhancing job satisfaction and decreasing turnover intentions.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings.

The analyses include an examination of possible demographic differences in overall score, the scale’s factor structure, the invariance of its factor structure across gender and age groups, the scale’s reliability and its convergent and divergent validity.

There are significant gender and age group difference in scores, but a common univariate factor structure for the scale. The authors further find that a two-factor solution provides a superior fit to the data compared to the single factor structure used in the most prior research. Spearman–Brown reliability coefficients, item-total correlations and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples.

Limitations are acknowledged related to the use of self-report measures, absence of test-retest score comparisons and convergent and divergent assessments limited to the heterotrait–homomethod approach.

The CD-RISC 10 is an expedient resilience measure, as it can be completed and scored in just a few minutes. Human resource administrators at public accounting firms can use it as an initial screening measure to identify staff who might benefit from resilience training. The paper adds to the appreciation of what not to do in the face of crisis by the government and those in charge of large accounting organizations.

The CD-RISC 10 can be used in research and clinical efforts to reduce voluntary turnover of audit staff and enhance the well-being of auditors in the workplace.

This study provides empirical evidence that the CD-RISC 10 is a valid and reliable measure for future assessments of auditor resilience levels.

This article employs a system analytic framework to categorize the available research literature on the politics of education in order to explain the inter‐relationship of private and public interests and of different levels in primary and secondary American schools. The objectives are several: to explain and develop the analytical framework of David Easton; to illustrate its heuristic utility by categorizing empirically‐based research within the components of that framework, and to suggest and encourage future research directions in the subject. Education has escaped application of traditional policy analysis in America because educators have convinced scholars and laymen that they are “non‐political,” a label which even most political scientists have accepted without challenge. However, during the 1960s, a few scholars in education and political science began to apply political analytical methods to public school conflict. This research has begun to change perceptions of education and to provide a beginning set of research projects whose data support tentative generalization about the policy‐making process and the total system of public schools. This orientation is bound to increase because of increasing national government intervention in local schools, both through integration and financial policies. These have provoked growing conflict locally over the proper direction of school policies. In this article, we see how such stress is transmitted in the form of “demands” and “supports” into the “political system”, that persistent social mechanism known in all societies in different forms provides an “authoritative allocation of values and resources”. The political system, in this case public school bodies, “converts” such “inputs” into “outputs” of public policy, which in their administration create outcomes which later cause a “feedback” into the political system as the material for new policy demands. For each component of this Eastonian system, this article examines relevant research, providing an extensive annotated bibliography. From this review, it is possible to suggest lines of needed research.