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This chapter describes a new leadership model called shared equity leadership (SEL). The goal of SEL is to create culture change that embeds shared values of diversity, equity, and inclusion (DEI) into the core of an organization. SEL emerged from a qualitative multiple-case study of leaders who were committed to establishing an equitable organization at eight colleges and universities that had seen success in their equity efforts. We reviewed over 1,000 pages of documents and interviewed 126 leaders, including cabinet-level executives, mid-level leaders, and group-level leaders. While we identified this model on college campuses, it has relevance for any organizational context. SEL entails three elements: (1) a personal journey toward critical consciousness in which leaders solidify their commitment to equity, (2) a set of values that center equity and guide the work, and (3) a set of practices that leaders enact collectively to change inequitable structures. Distinct from traditional leadership models, SEL encompasses both personal and organizational processes of leadership and emphasizes collaborative, relational, personal, and emotional aspects of leadership. This change starts with transforming awareness and behaviors of individuals, who engage in personal journeys toward critical consciousness and develop an urgent sense of responsibility for creating change. Organizations can facilitate their personal journeys and begin structuring SEL by forming a diverse team and socializing them into SEL expectations. With a concerted effort of leaders committed to SEL values and practices, an organization can be transformed so that equity is everyone’s work.

This study focuses on the relationship between innovation and customer equity drivers and the moderating effect of advertising appeals on this relationship. First, the authors divided innovation into incremental innovation and radical innovation, and explained the influences of each type of innovation on drivers of customer equity based on literature review. Second, the authors tested the conceptual model using structural equation modeling find out the effects of innovation. Third, the authors also tested the effect of advertising appeal using moderating regression. The results indicate that both incremental innovation and radical innovation can positively influence value equity, relationship equity, and brand equity. Functional advertising appeal is more useful than emotional advertising appeal for radical innovation. On the contrary, emotional advertising appeal is more useful than functional advertising appeal for incremental innovation.

Myopic going concern practice refers to the current audit going concern opinion that a firm is rewarded a favorable going concern opinion as long as it has the capability to satisfy its debt obligation in the following year. We show, via a structural agency problem we develop in the paper, that such a practice has a potential economic cost to the firm. We study Lucent Technologies Inc. in detail for its loss in economic value and also measure the magnitude of this impact with 500 companies. We find that Lucent should have lost its going concern status in 2002 as it had to sell off its assets to meet debt obligations and nearly 18% of the 500 firms suffer some degree of economic loss due to the agency problem.

In the US, a growing number of organizations and industries are seeking to affirm their commitment to and efforts around diversity, equity, and inclusion (DEI) as recent events have increased attention to social inequities. As health care organizations are considering new ways to incorporate DEI initiatives within their workforce, the anticipated result of these efforts is a reduction in health inequities that have plagued our country for centuries. Unfortunately, there are few frameworks to guide these efforts because few successfully link organizational DEI initiatives with health equity outcomes. The purpose of this chapter is to review existing scholarship and evidence using an organizational lens to examine how health care organizations can advance DEI initiatives in the pursuit of reducing or eliminating health inequities. First, this chapter defines important terms of DEI and health equity in health care. Next, we describe the methods for our narrative review. We propose a model for understanding health care organizational activity and its impact on health inequities based in organizational learning that includes four interrelated parts: intention, action, outcomes, and learning. We summarize the existing scholarship in each of these areas and provide recommendations for enhancing future research. Across the body of knowledge in these areas, disciplinary and other silos may be the biggest barrier to knowledge creation and knowledge transfer. Moving forward, scholars and practitioners should seek to collaborate further in their respective efforts to achieve health equity by creating formalized initiatives with linkages between practice and research communities.

Generational theory research suggests that the arrival of the Millennial generation into adulthood will have significant effects on society because of their differing values and attitudes. We examine whether this generation has differing perceptions of tax fairness as well as their attitudes towards tax compliance as compared to other generations by administering an instrument to a sample of 303 taxpayers, distributed approximately equally across three generational groups: Baby Boomers, Generation X, and Millennials. The results suggest that there are significant differences in the viewpoints toward vertical equity and progressive taxation among the three generations. More specifically, the Millennial generation was less likely to recommend progressive taxation than the other two generations. In addition, there were significant differences between the groups on an exchange equity question as well. However, in this situation, it was the Baby Boomers that were significantly different from the other two generations. The results also suggest that the Millennials have attitudes that are more accepting of noncompliance than both the Generation X participants and the Baby Boomer participants. However, a significant difference does not exist between the Baby Boomer participants and Generation X participants on their attitudes towards compliance.

Over the past two decades, scholars have noted an increasing global convergence in the policy and practice of education that predominantly contains Western ideals of mass schooling serving as a model for national school systems (Bieber & Martens, 2011; Goldthorpe, 1997; Spring, 2008). A number of transnational organizations contribute disproportionately to global educational discourse, particularly the Organization for Economic Cooperation and Development (OECD) through its international comparative performance measure, the Programme for International Student Assessment (PISA). This study conducted a critical discourse analysis of the OECD document PISA 2012 Results: Excellence through Equity (OECD, 2013) to examine the ways that PISA and the OECD conceive of educational equity in a global context. Given the growing convergence of global educational policy, the way that transnational educational organizations address equity has crucial implications for the ways that the world intervenes in schooling to promote or diminish equitable outcomes. Analysis revealed that the OECD and the PISA foreground economistic notions of educational equity, which diminishes the role of other factors (i.e., race/ethnicity, gender, immigration status, language) that mediate equity in schools. Findings and implications are discussed.

Digital healthcare once again emerges due to pandemic (Covid-19). Digital healthcare can be minimising the issue of accessibility, availability, accuracy and affordability of healthcare service during a pandemic. Digital healthcare playsa significant role to provide healthcare equity during the pandemic. This article presents the current trends and scenario of digital healthcare with a focus on health equity. The main objective of this chapter is to review the four aces of health equity in the digital healthcare literature. The scope and challenges faced by the policymakers to implementation of digital healthcare to improve health equity. This chapter considers the hybrid literature review based on the bibliometric and the systematic literature based on the various theme, sub-theme, concept and context-related health equity through digital healthcare. This study provides the previous and current research trends and preposition for the future researcher, healthcare professional, policymakers and digital healthcare innovators to invent the tool which leads the health equity through the digital healthcare in the healthcare.

Prior tax compliance research has largely ignored low-income individual taxpayers, as they have historically been viewed as having an immaterial impact on Federal tax revenues. However, the earned income tax credit (EITC) program has altered the Federal tax revenue landscape in this regard. The Internal Revenue Service (IRS) investigated the magnitude of EITC tax overpayments for tax year 1999 and concluded that between 27 and 31% of EITC filings were overstated, resulting in over-payments of between $8.5 and $9.9 billion (IRS, 2002). These excessive payments represented about 0.5% of total Federal revenues and 2.8% of the total tax gap. Thus, to the extent that low-income individual taxpayers intentionally under-report their incomes in order to receive higher EITC’s, the Federal budget is noticeably affected.

This study extends and complements extant tax research by examining the compliance intentions of low-income individual taxpayers. Relying on the theory of planned behavior, we examine the extent to which perceived tax equity (vertical, horizontal and exchange), normative expectations, and legal sanctions affect tax compliance intentions. Consistent with the hypotheses, the results indicate a significant positive relationship between compliance intentions and: (1) equity perceptions of the tax system; (2) normative expectations of compliance; and (3) penalty magnitude. Additionally, the findings suggest two-way interactions between penalty magnitude and exchange equity, and penalty magnitude and normative expectations. Research results reported herein hold important policy implications related to the Federal government’s efforts to reduce tax cheating and increase compliance among low-income individual taxpayers.

Equity in education has been on the education research forefront for many decades, but there is now much more of a political consensus that investing in equity in education needs to be at the heart of education agendas. As the link between education, equity, and growth is becoming even more evident, so is the search for policies that can contribute to improve educational outcomes of the more disadvantaged groups in our societies as a way to strengthen social cohesion, development, and growth. While there has been in-depth analysis of system-level policies that can contribute to improve equity, at the school level, there is sparse comparative analysis of the particular role school leaders can play in the equity-quality agenda. This chapter focuses on the types of policies that can support school leadership in education for disadvantaged students and schools across OECD countries. It builds on qualitative and quantitative comparative studies that focus on equity (OECD, 2012), on reforms implemented across OECD countries (OECD, 2015a) as well as on data from international surveys such as the Project for International Student Assessment (PISA) and the Teaching and Learning International Survey (TALIS). More concretely, the chapter (1) reviews why investing in equity is not only a social imperative but also an economic investment; (2) discusses how different OECD countries reform in terms of equity and quality in education; and (3) explores evidence and country practices to conclude on how school leadership can positively influence equity in education.