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This paper aims (1) to create a sense of resonance with Maida Herman Solomon and her ideas, (2) to inspire a reconsideration of current management history (the unquestioned block box of dominant figures, dominant foci and dominant practices), (3) to bring Solomon’s contributions to clinical social work into present discourse in management and organizational studies and (4) to foster recognition for Solomon in her own field of social work, as forerunner in a developing profession. Guiding this study is the question: “What are Solomon’s key contributions and why is she overlooked?”

This paper features a novel methodology, ficto-feminism. The feminism in ficto-feminism is presented as ontology, epistemology, method and mode of writing. Ficto-feminism combines polemical (or prowoman writing) with aspects of collective biography, autoethnography and fictocriticism. As such, the paper contributes to the emerging feminist tradition of writing differently. The approach is an embodied and reflexive approach that engages with history to investigate the absence of women.

Maida Solomon was an educator, researcher, practitioner and advocate. Her contributions to the development and practice of clinical social work spanned over 60 years, and yet, she is little more than a footnote in the history of the field. Her contributions include authoring and implementing graduate programming, which continues to be the taken for granted training; penning some of the most seminal works and advancing theory; introducing academic and scientific approaches, which saw the field professionalize and adopt new standards; and helping to change the way that society thought about mental health and sexual health. A confluence of factors contributes to her marginalization and neglect: gender, ethnicity, the feminized field of social work and the stigmatized focus for her practice.

The paper combines assertive autobiographical and literary strategies to foreground an overlooked female leader in the field of clinical social work, namely, Maida Solomon. Drawing on biographical material, literature, media and archival material, this paper features a fictional but truthful conversation between the present-day author/writer/historian and the posthumous, historical protagonist (Maida Solomon). In so doing, the engagement with history is both one that deconstructs while reconstructing a historical account with both aesthetic and political implications.

This research aims to describe the factors influencing the tax morale of entrepreneurs in the Brazilian telecommunications industry.

The authors surveyed a sample of 167 entrepreneurs from the sector using structured online self-assessment questionnaires analyzed quantitatively through the partial least squares structural equation modeling technique.

The results indicate that risk of detection, severity of punishments and tax justice represent determining factors for the tax morale of entrepreneurs, though their age also contributes to explaining tax behavior, proving to be a significant control variable. These findings presuppose a predominance of institutional pressures from the regulatory and normative pillars on this group, in contrast to evidence from previous studies dealing with tax morale among ordinary citizens.

The theoretical implications are fourfold. The authors address a gap in the study of tax morale at the organizational level, integrate the entrepreneurship literature in specific sectors with tax policies through neo-institutional theory, support changes in the tax legislation of an emerging economy with widespread biases of corruption and add more diversity to the perceived legitimacy of its current tax system. Practical recommendations include the creation of public policies particularly targeted at younger entrepreneurs predominant in this sector to build a regulatory framework that incorporates both tax justice and severity of punishments to foster trust between taxpayers and tax authorities; using the institutional legitimacy mechanism to elicit a more isonomic performance of the tax authorities; and reevaluating the risk of detection strategies.

The purpose of this paper is to understand the implicit motivations of entrepreneurial philanthropists during different stages of their lives.

The authors follow a Historical Organization Studies approach by performing a psychobiographical analysis using McClelland’s Thematic Apperception Test on the autobiography of Andrew Carnegie across different stages of his life while considering the historical context.

The configuration of the implicit motivations of entrepreneurial philanthropists change with achievement motivation decreasing and power motivation increasing over time explaining the shift of focus from self to others.

While researchers have been theorizing and using interviews to uncover shifts in entrepreneurial motivations, this is the first paper to longitudinally uncover implicit motivations to explain why successful entrepreneurs give back later in life.

Music and sound have been used pervasively to enhance the tourism and hospitality experience. Incorporating music into a brand’s identity has the potential to influence consumer perceptions and decision-making. This study aims to identify how sonic branding influences consumer attitudes and engagement patterns with hotel brands by using feelings as information theory and applying the effects of music on neurochemical phenomena in the brain. It also explores how sonic branding differentially influences the decision-making of consumer segments.

Experimental studies are used to examine how sonic brands influence consumer perceptions and engagement tendencies. Study 1 (n = 92) adopts a single-factor experimental design to investigate the main effects of sonic branding (presence vs absence) on customers’ responses. Study 2 (n = 204) uses a 2 (sonic branding: present vs. absent) × 2 (purpose of travel: leisure vs business) design to examine the interaction effects. Participants were recruited through Prolific.

Results indicate that the use of sonic branding increases engagement tendencies for a hotel brand. In addition, sonic branding interacted with the purpose of travel such that business travelers exhibited more favorable attitudes and higher engagement tendencies toward a hotel brand than leisure travelers when a sonic brand was used.

Given the proliferation of audio-centric environments, this research provides insight into how tourism and hospitality brands can engage and connect with customers by developing sonic brands that can be used throughout the customer journey.

音乐和声音被广泛用于提升旅游和酒店体验。将音乐融入品牌的身份有可能影响消费者的感知和决策。本研究旨在通过使用感觉作为信息理论和应用音乐对大脑神经化学现象的影响, 识别声音品牌如何影响消费者对酒店品牌的态度和参与模式。它还探讨了声音品牌如何对不同消费者群体的决策产生差异化影响。

采用实验研究来检验声音品牌如何影响消费者的感知和参与倾向。研究1（n = 92）采用单因素实验设计, 调查声音品牌（有 vs. 无）对客户反应的主要影响。研究2（n = 204）采用2（声音品牌：有 vs. 无）× 2（旅行目的：休闲 vs. 商务）设计, 检验交互效应。参与者通过Prolific平台招募。

结果表明, 使用声音品牌会增加消费者对酒店品牌的参与倾向。此外, 声音品牌与旅行目的的交互作用表明, 当使用声音品牌时, 商务旅行者比休闲旅行者对酒店品牌表现出更有利的态度和更高的参与倾向。

鉴于音频中心环境的普及, 本研究提供了旅游和酒店品牌如何通过开发声音品牌在整个客户旅程中与客户互动和联系的见解。

La música y el sonido se han utilizado de forma generalizada para mejorar la experiencia del turismo y la hostelería. La incorporación de la música a la identidad de una marca tiene el potencial de influir en las percepciones y la toma de decisiones de los consumidores. Este estudio pretende identificar cómo influye la marca sonora (o audio branding) en las actitudes de los consumidores y en sus patrones de compromiso con las marcas hoteleras utilizando los sentimientos como teoría de la información y aplicando los efectos de la música en los fenómenos neuroquímicos del cerebro. También explora cómo influye diferencialmente la marca sonora en la toma de decisiones de los segmentos de consumidores.

Se emplean estudios experimentales para examinar cómo influyen las marcas sónicas en las percepciones y las tendencias de compromiso de los consumidores. El estudio 1 (N = 92) adopta un diseño experimental de factor único para investigar los efectos principales de la marca sonora (presencia frente a ausencia) en las respuestas de los clientes. El estudio 2 (N = 204) utiliza un diseño 2 (marca sonora: presente frente a ausente) × 2 (Objetivo del viaje: ocio frente a negocios) para examinar los efectos de interacción. Los participantes fueron reclutados a través de Prolific.

Los resultados indican que el uso de la marca sonora aumenta las tendencias de compromiso con una marca hotelera. Además, la marca sonora interactuó con el objetivo del viaje de forma que los viajeros de negocios mostraron actitudes más favorables y mayores tendencias de compromiso hacia una marca hotelera que los viajeros de ocio cuando se utilizó una marca sonora.

Dada la proliferación de entornos audiocéntricos, esta investigación ofrece una visión de cómo las marcas turísticas y de hostelería pueden captar la atención de los clientes y conectar con ellos desarrollando marcas sonoras que puedan utilizarse a lo largo de todo el viaje del cliente.

The purpose of this study is to frame the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions as the main actors in the organisational field. More precisely, Libyan commercial banks have been identified as empirical evidence, to identify constraints of the institutional environment governing the behaviour and decision-making of commercial banks, when adopting Islamic financial transactions.

A questionnaire has been designed for 14 Libyan commercial banks which is distributed to the Board of Directors, managers, directors of departments, and personnel. The exploratory factor analysis (EFA) and the measurement model by using the first-order and second-order confirmatory factor analysis (CFA) have been applied as essential steps to embody the conceptual framework and test the research hypotheses.

The results of the EFA indicated sufficient correlation among the dimensions of the external environment. The CFA supported this study’s hypotheses. The modelling showed that the cultural-cognitive, normative and regulative dimensions are institutional constraints impeding Libyan commercial banks’ adoption of Islamic financial transactions. Interestingly, the findings of the CFA align with the EFA findings in supporting the conceptual framework of the research. They portrayed that the cultural-cognitive dimension has been identified by explicit and implicit cognition.

This study systematically embodies the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions, as the main factors in the organisational field to be conceptually rich lenses to investigate social considerations to reinforce institutional thought broadly. The results of this study were consistent with extant Islamic financial literature, reflecting symmetry and similarity across commercial banks, particularly at the first stage of adopting Islamic financial transactions.

The purpose of this paper is to inform readers who are interested in textbooks, sports and sports economics, but especially professors who teach sports economics, about the coverage of sports in principles of economics textbooks.

The data in the paper consist of the 130 sections on sports from twenty-one principles of economics textbooks. The paper illuminates the sections using numerous quotations and in-text references. The paper details the number of sections devoted to each sport, economic concepts they illuminate and how the text covers topics such as league rules, broadcast revenues and women in sports.

The paper finds that the 21 textbook authors devote an average of 934 words in an average of 6.2 sections of text to 11 sports. Sections of text vary from one sentence to lengthy discussions of topics such as increased salaries due to technological advances in broadcasting, antitrust cases, the gender pay gap and bargaining between leagues and players' unions. The authors refer to five published research papers on sports economics, two quantitative books, two quantitative articles in the popular press and one nonquantitative nonfiction book.

This paper provides data to researchers who study sports regarding topics that students are being taught in economics texts. It is a potential tool for connecting their areas of research to the university experience.

Sports economics professors, and other professors, may enhance student interest by a choice of text for their principles classes.

Sports coverage in principles texts illuminates topics such as the effect of technology on income distribution, the morality of paying college athletes, the interaction of the legal system and markets and the gender gap.

No other publicly referenced paper details the use of sports in principles textbooks.

This paper aims to determine whether audit opinions in Morocco, an emerging market, are value relevant to the stock market, through the investigation of the market reaction to the issuance of modified audit opinions (MAOs).

The event study approach is used. The data are derived from the financial reports of listed companies on the Casablanca Stock Exchange over a period of 10 years from 2010 to 2019.

This paper does not find evidence that the market reacts to the issuance of MAOs when grouped together. When partitioning the sample by types, there is an evidence of a stock market reaction to qualified audit opinions and the qualified audit opinions with observation paragraph when they are combined with a negative variation of earnings per share. Examination of the impact of different natures of qualifications shows no consistent results and that the market does not distinguish between natures of qualifications.

These results may be due to the fact that some investors have information about the audit opinion long before it is made public, due to privileged access to audit opinions, or that investors underestimate audit opinions relative to other financial indicators.

This study contributes to the existing literature by investigating an emerging market, not previously tested, after the introduction of several regulatory reforms in Moroccan market aimed at enhancing transparency in financial reporting. It refines the market reaction models used in previous studies by using both ordinary least squares and the Scholes–Williams techniques that correct for the effect of thin trading on the market index. In addition, special attention is given to studying the market reaction to each type of MAOs and to each natures of qualifications.

With aging, the risk of requiring emergency care increases. Elderly patients who need Emergency Medical Services (EMS) are often vulnerable and dependent, especially when their decision-making ability is reduced, which may intensify the risk of important ethical values being violated. Studies about paramedics’ views on elderly people’s self-determination within EMS settings are scarce. The aim of this study was to explore the attitudes and perceptions of paramedics in a US context regarding self-determination in elderly patients who need emergency care provided by EMS.

The study had an exploratory design, and data were collected using a Delphi technique. A panel of experts consisting of US paramedics was recruited to answer a questionnaire sent out in three rounds. The questionnaire comprised 108 items, derived from a Swedish study on the same topic, rated with a five-point Likert scale ranging from agree to disagree with a predetermined consensus level of 70%.

In total 21 experts agreed to participate, 15 completed all three rounds, leaving a total response rate of 71%. Finally, 87 out of 108 items reached consensus, of which 60 were “agree” and 27 were “disagree.”

The paramedic–patient relationship is a core in assessing and handling ethical challenges within an advanced practice influenced by the paramedics’ educational level and/or the patient’s physical/mental status. Within a “find it fix it” modus operandi, there is a need to increase paramedics’ competence in understanding and handling advanced ethical challenges in relation to ethical values such as autonomy and self-determination in elderly patients.

Digital platforms increase their function and scope by leveraging boundary resources and complementary add-on products from third-party developers to interact with external entities and producers. Application Programming Interfaces (APIs) are essential boundary resources developers use to connect applications, systems and platforms. This notwithstanding, previous API studies tend to focus more on the technical dimensions, with little on the social and cultural contexts underpinning API innovations. This study relies on the new (neo) institutional theory (focusing on regulative, normative and cultural-cognitive pillars) as an analytical lens to understand the institutional forces that affect API integration among digital firms.

The study adopts a qualitative case study methodology and relies on phone calls and a semi-structured in-depth interview approach of a Ghanaian digital music platform to uncover the institutional forces affecting API integration.

The findings reveal that regulative institutions such as excessive tax regimes mostly constrained API development and integration initiatives. However, other regulative institutions like the government digitalization agenda enabled API integration. Normative institutions, such as the growing use of e-payment options, enabled API integration in digital music platforms. Cultural-cognitive institutions like employee ego constrained the API integration process in music digital platforms.

This study primarily contributes to deepening understanding of the relevant literature by exploring the institutional forces that affect API integration among digital firms in a developing economy. The study also uncovered a new form of an institution known as motivational institution as an enabler for API development and integration in digital music platforms.

This study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading developing countries in the Middle East and North Africa (MENA) region, Egypt and the Kingdom of Saudi Arabia (KSA), by focusing on public universities’ undergraduate level in the two countries.

Following an interpretative approach, this study uses data collected mainly through interviews with the members of the key accounting professional and regulatory bodies, accounting professors and accounting graduates in Egypt and KSA. Theoretically, this study uses insights from the institutional theory to understand the institutional context shaping accounting education in the two examined settings.

Despite sharing several cultural aspects, we noticed differences in accounting education in the two MENA countries. We explained how the dominant institutional perspective in these contexts (i.e. the professional perspective) affects accounting education, resulting in various implications for accounting graduates and the accounting profession. In Egypt, we noticed a retreatment of the professional perspective due to the dominance of an economic perspective informed by the worse economic conditions in the country, negatively affecting accounting education. In contrast, accounting education in KSA is primarily driven by the professional context aided by the availability of facilities and resources as well as the centrality of the role played by professionals and regulators in accounting education, which has directed accounting educators towards incorporating professional knowledge into accounting curricula.

By highlighting the influence of the professional context on accounting education in a particular developing country, the findings of this study can guide regulators and policymakers in other developing countries concerning developing their accounting education programmes. Furthermore, professionals should allow accounting academics to contribute to developing the accounting profession and employers should support accounting students’ training and development.

This study contributes to the literature by examining the situation of accounting education beyond Western developed contexts, presenting an extensive theoretical explanation of the salient institutional perspectives shaping that situation.