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This research examines the influence of the learning environment and students' attitudes towards choosing an accounting career mediated by intention to enhance the current knowledge.

The online survey is adopted to test the research model of this research. There are 503 useable responses collected with the effective response rate of 72 per cent. Data analysis and hypothesis testing use Partial Least Square as part of the Structural Equation Modelling technique.

The results of this research indicate that accounting students possess positive attitude both towards the intention to enhance the current knowledge and choosing their accounting career. The learning environment includes educators and friends who give significant influence on students' intention. Besides, current knowledge enhancement is also discovered to be able to mediate the link between attitude, learning environment and intention to choose accounting career.

Different generations may generate either different perception or different orientation in choosing accounting career. Therefore, future research can consider wider coverage and more updated object.

Findings of this research suggest that periodic improvement and renewal are necessary to administer to create an optimum learning environment, in term of teachers' capacity, teaching materials and supporting social environment.

This research contributes to any research related to attitudes towards choosing an accounting career. This study is the leading study that combines students' attitudes, learning environment, current knowledge enhancement, and career choice in one single model.

The purpose of this paper is to understand the implications of anticipated discrimination for women and racial minorities when they lose out on an opportunity for a promotion to a similarly qualified non-minority colleague.

A sample of 248 participants who were full-time working adults residing in the USA were randomly assigned to one of four versions of the scenario in which a coworker was either a White male, a White female, a Black male or a Black female coworker is offered a desired promotion. Participants reported on the extent to which they anticipated discrimination (i.e. expect discriminatory behaviors enacted toward them in the future) in the hypothetical workplace.

Women and racial minorities reported anticipated discrimination at greater levels than non-minorities when passed over for a promotion. The authors also found that intersectionally stigmatized, racial minority women reported the highest levels of anticipated discrimination.

The authors recommend transparent and honest communication about organizations’ decision-making processes that have career-related implications for underrepresented populations. Doing so may help alleviate concerns or perceptions that employees may have in regard to organizational practices being (intentionally or unintentionally) discriminatory.

While research has examined the psychological implications of receiving a promotion, substantially less work has focused on the characteristics of the promoted coworker or considered how those characteristics shape perceptions of anticipating discrimination.

Although issuers may benefit generally from securitization, some asset securitizations transfer more credit risk than others. When a lender uses securitization to replace on‐balance‐sheet financing, that lender transfers to investors some of the risks, and, in the form of credit enhancements, some of the offsetting, i.e., claims‐paying, economic resources (e.g., assets, cashflows), as well. Therefore, securitization only reduces an issuer's net (i.e., residual) exposure to credit losses when a securitization has transferred proportionately more credit risk than claims‐paying assets. The authors discuss the distinction between “gross” versus “net” transfers of credit risk. To illustrate this point, they provide conceptual examples of the net effect of an asset securitization on the residual credit risk retained by an issuer. In these examples, providing credit enhancement (e.g., overcollateralization, subordination) may implicitly lever or delever an issuer's balance sheet. The authors outline the general conditions under which this indirect economic recourse to the issuer, in effect a form of “self‐insurance,” may result in a net dilution of the claims of unsecured creditors.

This paper aims to trace the relational and material ways in which workplace teams come together (or fail to) in the provision of patient care.

Six interprofessional scholars brought their unique theoretical and disciplinary lenses to understand the contextualized experiences of the patient and the team. Adopting a critical narrative inquiry (CNR) approach, the experiences of 19 participants were documented as they interacted in the care of an elderly patient over a three-week period. Actor network theory constructs enabled the analysis of multiple artefacts implicated in the interactions to learn of their contribution to the enactment of her care.

The study gives empirical insights about ways in which knowledge circulates amongst the workplace and how systemic structures may impede effective and quality patient care. Various types of knowledge are held by different team members, and both individuals and materials (e.g. technologies) can influence the way those knowledges are shared (or not).

Focusing on a rich data set surrounding one patient documented as theatre serves pedagogical purposes and serves as a shared “boundary-breaking” object to interrogate from multiple stakeholder perspectives. CNR provides for recursive, dynamic learning as readers critically consider experiences within their own contexts.

Despite research that documents competing political, systemic and economic goals, sedimented policies and practices persist in ways that undermine care goals.

Tackling the urgent issue of an aging population will require expanding collaboration (for planning, research and so on) to include a broader set of stakeholders, including operational, administrative and post-discharge organizations. Attention to social infrastructure as a means to assemble knowledges and improve relationships in the care process is critical.

Building a boundary-breaking shared object to represent the data offers a unique opportunity for multiple stakeholder groups to enter into dialogue around barriers to workplace interaction and collaboration progress, linking problems to critical perspectives.

This paper seeks to identify factors potentially conditioning firms’ financial internationalization. Companies often internationalize their financial areas as part of their larger internationalization strategy. In other words, such an initiative is associated with the internationalization of non‐financial business areas. However, the move to financial internationalization may also obey a specific strategy designed to take advantage of the opportunities offered by increasingly global financial milieus and markets. Then again, of course, it may respond to a combination of the two, in which case all the factors mentioned are likely to exercise some influence.

To test these propositions, a sample of 461 firms located in the Basque Country (Northern Spain), were analyzed between 16 June and 13 July 2004. Primary data were collected by telephone surveys, with a specially designed questionnaire tested previously with a number of pilot businesses. The sample represents a confidence level of 95 percent and 4.25 percent as a maximum level of error. This sample was divided by company size and the sector each business worked in, maintaining, approximately, proportionality in each stratum with respect to the population. Mann‐Whitney and Kruskal‐Wallis tests and logit analysis were used, among others.

Companies most likely to go into debt abroad are larger and more internationalized commercially and in production. First are large exporting companies with one or more production facilities abroad (PFA), which are followed by: medium enterprises that export and which have at least one PFA and large companies that export but which have no PFA. The profile of firms with foreign shareholders begins with manufacturing companies that import, followed by commercial businesses that also import. One interesting feature is the low number of companies in the construction industry and the services sector, particularly the ones that neither export nor import.

A sample of 461 firms located in the Basque Country (Northern Spain) were analyzed and thus the sample might be geographically limited. Also, the degree of financial internationalization of these firms is relatively low. A sample which covers a greater amount of financially internationalized firms, might have led to more solid conclusions.

The most noteworthy practical implication of the paper is the confirmation that Basque firms still do not clearly perceive opportunities for financial internationalization. The barriers and risks to be faced beyond geographical borders weigh heavily. In other words, the threats companies are exposed to outweigh potential opportunities in international markets, or the conditions for financing and domestic financial investment available are in general more favourable than the conditions obtainable abroad.

Within the Basque firms, even if the commercial, supply and production internationalization has been analyzed at length, the financial internationalization has not. Moreover, the profiles of financially internationalized firms have not been analyzed previously on the basis of a different sample.