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This paper maps utopian theories of technological change. The focus is on debates surrounding emerging industrial technologies which contribute to making the relationship between humans and machines more symbiotic and entangled, such as robotics, automation and artificial intelligence. The aim is to provide a map to navigate complex debates on the potential for technology to be used for emancipatory purposes and to plot the grounds for tactical engagements.

The paper proposes a two-way axis to map theories into to a six-category typology. Axis one contains the parameters humanist–assemblage. Humanists draw on the idea of a human essence of creative labour-power, and treat machines as alienated and exploitative form of this essence. Assemblage theorists draw on posthumanism and poststructuralism, maintaining that humans always exist within assemblages which also contain non-human forces. Axis two contains the parameters utopian/optimist; tactical/processual; and dystopian/pessimist, depending on the construed potential for using new technologies for empowering ends.

The growing social role of robots portends unknown, and maybe radical, changes, but there is no single human perspective from which this shift is conceived. Approaches cluster in six distinct sets, each with different paradigmatic assumptions.

Mapping the categories is useful pedagogically, and makes other political interventions possible, for example interventions between groups and social movements whose practice-based ontologies differ vastly.

Bringing different approaches into contact and mapping differences in ways which make them more comparable, can help to identify the points of disagreement and the empirical or axiomatic grounds for these. It might facilitate the future identification of criteria to choose among the approaches.

The purpose of this study is to introduce and validate the concept of training culture defined as a subset of the main organizational culture that allows examining meanings and values attributed to the training within an organization by management and employees.

This study, following the deductive scale development process, examines the theoretical foundation and psychometric properties of the training culture scale (TCS), testing the utility and appropriateness of the measure. The TCS has been designed and developed on three specific dimensions: individual, group and organizational. A confirmatory factorial analysis has been performed to assess the internal structure.

Results confirm the three dimensions initially hypothesized: individual, group and organizational, with good reliability indexes on the three factors.

The implementation of the TCS allows training experts to have a broader understanding of training in the organization and to better tailor the training activities according to the training culture profile of the organization.

Cultural analyses are usually carried out from the managerial perspective. The TCS considers the individual perception, including both management and employees in the definition of a training culture profile that enables the organization to develop more effective strategies for training and development.

The monetary valuation of cultural heritage of a selection of 16 major public, not-for-profit Australian cultural institutions is examined over a period of almost three decades (1992–2019) to understand how they have responded to the paradoxical tensions of heritage valuation for financial reporting purposes.

Accounting for cultural heritage is an intrinsically paradoxical practice; it involves a conflict of two opposite ways of attributing value: the traditional accounting and the heritage professionals (or curatorial) approaches. In analysing the annual reports and other documentary sources through qualitative content analysis, the study explores how different actors responded to the conceptual and technical contradictions posed by the monetary valuation of “heritage assets”, the accounting phraseology of accounting standards.

Four phases emerge from the analysis undertaken of the empirical material, each characterised by a distinctive nature of the paradox, the institutional responses discerned and the outcomes. Although a persisting heterogeneity in the practice of accounting for cultural heritage is evident, responses by cultural institutions are shown to have minimised, so far, the negative impacts of monetary valuation in terms of commercialisation of deaccessioning decisions and distorted accountability.

In applying the theoretical lens of paradox theory in the context of the financial reporting of heritage, as assets, the study enhances an understanding of the challenges and responses by major public cultural institutions in a country that has led this development globally, providing insights to accounting standard setters arising from the accounting practices observed.

The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

Covert research has a mixed reputation within the scientific community. Some are unsure of its moral worth, others would proscribe it entirely. This reputation stems largely from a lack of knowledge about the reasons for choosing the covert method. In this chapter, these reasons will be reconstructed in detail and all the elements that will allow one to judge the level of ethicality of covert research will be laid out for the reader. In particular, the chapter will answer the following questions: What harms can result from covert research to the subjects participating in the research? Is covert research necessarily deceptive? In which cases is it ethically permissible for a researcher to deceive? What is the scientific added value of the covert research, that is, what does covert research discover that overt research does not? What are the risks to researchers acting undercover? Finally, some suggestions will be offered to research ethics reviewers to help in their appraisal of covert research.

The purpose of this paper is to test whether the IKEA-effect (Norton et al., 2012) – better liking for self-crafted products than for identical products crafted by others – can be exploited to increase liking and consumption of vegetable snacks in children.

A between-subjects experiment was conducted at an after school care facility. In total, 86 children aged four to six either crafted a peacock with vegetables or with non-food objects following an example. After the task, children ate snack vegetables ad libitum, and rated their liking for the vegetables and pride in crafting the peacock.

No significant main effect of the vegetable snack creation on consumption and liking was observed. Also, perceived pride did not mediate the effect of self-crafting vegetable snacks on consumption of and liking for vegetables.

Vegetable consumption did not differ between children who were either simply exposed to vegetable snacks while crafting or those who were crafting the vegetable snacks themselves. The equal consumption might suggest that this is caused by simple exposure, but more research is needed comparing self-crafting and exposure to a condition where there is no initial exposure to vegetables.

Although the IKEA-effect has been demonstrated in adults, this is one of the first studies evaluating the IKEA-effect in children and as a means to increase liking for a generally disliked product in this target group, i.e. vegetables. The IKEA-effect could not be replicated under these more stringent conditions, where the experimental set-up enabled disentangling exposure and crafting effects.

This study aimed to investigate the gendered nature of craft beer (CB) consumption in Italy and Germany.

Data were collected through online surveys in Italy (N = 210) and Germany (N = 211). Based on an enhanced version of the theory of planned behaviour, mean value difference tests and moderated regression analyses with gender as a moderator were performed to test gender effects on CB consumption behaviour.

The study results provide evidence that the gap in CB consumption behaviour is not very pronounced. In the German sample, gender did not moderate the effects of the model components on behavioural intent. However, the study found significant mean differences in all model variables. In the Italian sample, gender moderated the effects of several components of the theory of planned behaviour on behavioural intention. Hence, CB consumption appears to represent an opportunity for Italian women to negotiate their womanhood in a historically masculine-dominated space.

The limitations of these data are the focus on two specific countries, the use of small-sized samples and the prediction of behavioural intentions instead of actual behaviour.

The study may help marketing managers develop appropriate marketing strategies based on a better understanding of gender-specific needs in CB consumption.

This investigation provides the first comparative analysis of gender-specific behavioural patterns in CB consumption in two European countries characterised by notably different beer cultures.

While women are increasingly in senior positions in accountancy firms, a century after gaining entry to this once exclusively male field, they are still struggling to achieve career success. The concept of possible selves and a model of career crafting are activated in an analysis of how a set of New Zealand professional accountants have pursued their careers. This paper aims to focus on how people actively craft career selves in the context of organisational and gendered constraints, some of which are self-imposed, and therefore, can be modified and revised.

Interviews with 36 male and female accounting professionals in New Zealand – 21 working in private firms and 15 in academia identify how careers are shaped by contexts, cultural understandings of gender, organisational structures within which accountants are located and wider environmental factors.

Women accountants in this study are both agential and responsive to a range of constraints they encounter. These women challenge the notion that professional achievement requires single minded allegiance to a career; their strategic career crafting demonstrates how career and family commitments are not irreconcilable but can be skilfully integrated to nurture multiple selves. Their strategies are considered alongside those of a comparable set of male accountants.

This paper contributes to the literature on possible selves and the complexity of gendered lives through the application of a career crafting matrix to explore how accounting professionals forge careers and construct multiple selves.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.

In the wake of the extraordinary financial scandals that both preceded and followed the September–October Financial Crises of 2008, discussions about the executive virtues of honesty and integrity are no longer academic or esoteric, but critically urgent and challenging. As representatives of the corporation, its products and services, corporate executives in general, and production, accounting, finance, and marketing executives in particular, must be the frontline public relations and goodwill ambassadors for their firms, products, and services. As academicians of business education, we must also analyze these corporate wrongdoings as objectively and ethically as possible. What is wrong must be declared and condemned as wrong, what is right must be affirmed and acknowledged as right. We owe it to our students, our profession, our stakeholders, and to the business world. Contemporary American philosopher Alasdair MacIntyre (1981) proposes the issue of morality in a threefold question: Who am I? Who ought I to become? How ought I to get there? The answer to every question refers to the virtues, especially to corporate executive virtues. This chapter explores corporate executive virtues, especially the classical cardinal virtues of prudence, temperance, fortitude, and justice as defining and enhancing corporate executive life.