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Recently, the public and academic discussion on elite education and the selection of top performers in Germany has led to a renewed controversy about social exclusion and inequality. Consequently, the use of terms such as ‘elite’, ‘excellence’ and ‘intellectual giftedness’ have provoked a debate about the necessity, opportunities, and rejection of educational distinctions. This chapter takes a comparative perspective to examine a private boarding school with a rich tradition, and a relatively new state-run public boarding school, examining their status as exclusive educational institutions, including their selection processes, elite aspirations and educational philosophies. The analysis focusses on how the schools construe themselves as elite and how exclusive membership is created and negotiated within the boarding school context. Using a multilevel qualitative approach and empirical data, this chapter offers findings on mechanisms of elite formation in boarding schools between two poles: the reproduction of an existing elite status and the production of elites from scratch. The analyses show the establishment of a distinct composition of students – either selected by milieu affiliation or by cognitive abilities – resulting in specific processes of coherence and distinction within the school communities. Thus, this chapter makes a contribution to a differentiated observation of new educational hierarchies in Germany.

To illuminate the underlying logic of western Kansas farmers’ decisions to irrigate at unsustainable rates and the state’s regulatory policies and practices that enable depletion of the Ogallala aquifer.

Ethnographic interviewing of 39 western Kansas farmers, state water management personnel, and archival research.

Farmers occupy an ambiguous position as petty capitalists who focus attention on their own farms with seasonal planning horizons, and they hold a view of “good stewardship” that melds economic and noneconomic considerations, and that provides a rationale for unsustainable irrigation practices. The state resolves the contradiction between the finite groundwater resource and ideological commitments to economic growth by devolving responsibility for water management to groundwater users.

While the small sample size is likely to be representative of the larger pool of irrigators, further research with other farmers representative of the region will be necessary to verify findings.

Depletion of the Ogallala aquifer contributes to farm consolidation and community decline, and the ecological costs will leave future farmers and remaining communities without the benefits of groundwater. Western Kansas will likely have to revert to a system of dryland farming.

In the wake of the COVID-19 pandemic, higher education instructors were forced to make necessary changes in the conversion from face to face instruction to the use of online and virtual platforms. Even before this shift, scholars have long advocated the introduction of active and constructivist learning practices, and to move away from the traditional lecture as a means to disseminate information in the classroom. This chapter highlights ways in which active learning and constructivist-related activities such as motivational activities, critical-thinking activities, creative-thinking activities, and collaborative learning activities can be employed in the online classroom for successful teaching practice. Also detailed is a case study of the analysis, design, development, implementation, and evaluation of a Jigsaw activity used in a Master’s level human resource development (HRD) course. HRD as a field takes well to learner centered instruction, as it is an applied discipline that is deeply concerned with the aspirational development of adults in training, organization change, and careers. Lessons learned from the deployment of active learning and constructivist-related activities within the case are adaptable and applicable for online instructors both in and outside of the field of HRD who are interested in building such experiences for students in online programs.

From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical decision-making process of accountants. Within the framework of Rest’s (1986) Four-Component Model of Ethical Behavior, we focus on Component III, the formation of an intention to act upon one’s best ethical judgment. Based on the limited extant literature on the connection between personality and ethical behavior, we expect that accountants high in Conscientiousness and Openness will tend to form an intention to act ethically despite pressure in an ethical dilemma. We develop more tentative hypotheses about the remaining three factors. Controlling for age, gender, education, sole earning status, and experience, we find clear positive statistical effects of only Conscientiousness and Openness. These findings have implications for the human resource departments of accounting firms, as well as contributing to a basic understanding of the relationships between Big Five personality factors and ethical intention.

Over the past 30 years, increasing use of technology has created a global business environment leading to the changed role of a professional accountant. In response, accounting organizations and employers have demanded professionals who are creative and innovative, with strong critical thinking and problem-solving skills, yet accounting firms and prior research continue to identify creativity as one of the most important yet most lacking traits of their newly hired employees. This study experimentally examines whether accounting students are indeed less creative than other students, a potential cause for differences in creativity, and a potential intervention to enhance creativity. Our results indicate that, on average, accounting students are not less creative than other students, but rather when performing an accounting task, they are initially less creative, suggesting that the accounting context may be partially contributing to the perceived lack of creativity. However, providing accounting students with process-oriented feedback significantly improves their future creativity, as differences between accounting and non-accounting students are eliminated. The authors contribute to the accounting and creativity literature and discuss implications for accounting education and the profession.

Outside influences affect the progression of research in any discipline, including accounting. These influences offer one explanation for problems of replicability or comparability to previous studies, a common concern today. This article examines “who” participates in behavioral experiments and surveys involving accountants. This issue is important because of nontrivial differences in the composition of those in the accounting profession (and thus, participants in subject pools) over approximately 50 years of behavioral accounting research. Based on the theory of individual differences, we explore whether differences in the population of accounting research participants through the years could impact the replication or comparability of current-day research to earlier studies.

Our reading of available literature suggests that our profession has become more diverse in terms of gender and country of origin and that the oft-referenced characteristics of the millennial generation may also represent a distinct difference from previous generations of accountants. We discuss instances in which this changing nature of our profession, and thus our research population, could have implications for current-day behavioral accounting research.