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Multinational corporations encounter numerous challenges in making ethical decisions as they navigate diverse factors in every country where they conduct business. To the best of the authors’ knowledge, no research has been committed to investigating the effects of one’s cultural perspectives and moral virtue. Building on a theoretical foundation recently laid out in the literature (i.e. the culture-influenced value-specific model), this study aims to investigate the relationship between components of national culture (i.e. power distance, individualism, uncertainty avoidance and masculinity) and the moral virtue of integrity.

This paper uses a quantitative analysis methodology conducted among 160 US-based workers to test a direct effect model of the relationship between national culture and integrity. The hypothesized relationships are examined using linear regression. Additional analysis includes reliability and representativeness analyses.

Direct effects support the hypotheses that a worker’s cultural perspectives affect integrity. Specifically, this study found that a worker’s cultural aspects of power distance, individualism and masculinity are negatively and significantly related to an individual’s level of integrity. Additionally, an individual’s level of uncertainty avoidance is positively related to integrity.

This study contributes to the literature and practice by demonstrating how the culture in which one resides has an impact on the level of integrity one holds and potentially exhibits in the workplace. These findings are significant in that they are among the first to consider culture and moral virtue in an ethical decision-making model. Furthermore, these findings open an additional pathway for research concerning ethical behavior in the workplace.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

The paper traces the development of employee ownership in the UK since the 1980s. It proposes that employee ownership is a function of macro-level contexts and micro-level decisions, with the latter framed and guided by the former. The macro context comprises the regulatory framework and the provision of incentives to adopt employee ownership. The paper shows how the evolution of these has led to a steep increase in employee ownership in the last eight years.

The paper draws on several sources of empirical data to chart the development of employee ownership in the UK since the 1980s and to identify the current features of employee ownership. Two firm-level surveys conducted in 2015 and 2020/21 are supplemented by qualitative case study data collected in the early 1990s. An annual census of all employee-owned firms facilitates a comprehensive overview of the current state of UK employee ownership.

It is found that there has been a steep increase in the number of UK employee-owned firms since 2014 after several decades of uneven growth. This is attributed to the introduction of new incentives and to refinements of the regulatory framework. Over the period, there has been a shift from hybrid employee ownership, combining direct and indirect forms, to indirect ownership associated with the employee ownership trust model.

The paper provides an original history of employee ownership in the UK using rich and unique data, along with the most comprehensive picture of current employee ownership to date.

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.

Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.

This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

Diversity and inclusion initiatives are normally centred on legally protected traits such as race and gender. As the legal framework expands to ensure that underrepresented workers are protected, there exists a subset of the workforce who have diversity characteristics that are legally unprotected. For example, individuals who have visible tattoos can face employment discrimination when they are looking for work or looking to progress their careers. To add to the challenge, the perception of stigma is fluid and expectations related to the appearance of employees are determined by managers' perceptions of consumers' preferences. Drawing theoretically from self-categorisation theory and information processing theory, we discuss how the creation of a marketing and brand proposition framework can help to build an organisational identity that can benefit consumers and the organisation simultaneously. We also discuss the practical implications and strategies that organisations can consider to reduce such workplace discrimination.