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An advanced graduate-level financial accounting theory course should provide integral content for all accounting programs. However, we are aware that such courses are not always required at either the undergraduate or graduate level. We taught the accounting theory class at three institutions for many years, and as a result, we provide our views about the opportunities and challenges of placing the class at the undergraduate level while supporting our belief that the best placement is at the graduate level. As well, we strongly support a theoretical approach over a more short-term functional approach that stresses preparation for the Certified Public Accountant (CPA) examination. We offer our views supporting these perspectives along with a general framework for a theory class.

Organizational Bases of Power and Personal Bases of Power refer to distinct types of power that when applied can influence perceptions, attitudes, behaviors, and performance, changing organizational culture, outcomes, and overall effectiveness. Perceptions of Organizational Bases of Power and Personal Bases of Power were assessed by online survey of 52 higher education faculty and administrators from institutions in more than 16 countries using the Human Synergistics International Organizational Effectiveness Inventory® (OEI^®). Results revealed that total mean scores were less desirable than established Constructive benchmarks (derived from corporations with constructive cultures) for both measures and were below the 50th percentile (historical average from normative data) for Personal Bases of Power. Interestingly, subgroup analysis revealed that perceptions of Organizational Bases of Power were more favorable than the Constructive Benchmark among females (vs males), faculty (vs administrators), and public not-for-profits. Perceptions of Personal Bases of Power were better than the 50th percentile among females (vs males), administrators (vs faculty), and for-profit institutions. Observed trends for perceptual discrepancies between genders, professional roles, and business models are analyzed in the context of worldviews and values. Recommendations are presented for modifying the use of personal expert, referent, and exchange powers and organizational legitimate (position), reward, and coercive powers in alignment with the ideal values of higher education institutions seeking to improve their outcomes by moving their organizational cultures toward constructive styles.

Integrating social comparison and social identity theories, this study aims to examine students’ emotional and behavioral responses to the use of ChatGPT in academic settings, focusing on intrinsic motivation, dissonance, envy, schadenfreude and artificial intelligence (AI) usage intentions.

The research design consisted of two sequential survey-based studies with undergraduate business students. Study 1, analyzed with SmartPLS, measured students’ intrinsic motivation, cognitive engagement, dispositional envy, emotional dissonance and schadenfreude experienced in response to academic dishonesty related to ChatGPT. Study 2 explored the motivations behind students’ future use of AI tools, examining ethical considerations and emotional responses.

Study 1 determined that higher levels of cognitive engagement reduce dissonance and envy among highly motivated students. Nevertheless, driven by cognitive engagement, dissonance and envy, it was established that highly motivated students experience schadenfreude when others are caught misusing ChatGPT. In contrast, low-motivated students only feel schadenfreude as a product of dissonance and envy. The focus of Study 2 was on the adoption of ChatGPT. Results indicate that future usage is driven by ethical considerations for highly motivated students, whereas less dissonance is key for low-motivated students.

The study’s originality lies in its exploration of schadenfreude in the context of AI use among students, highlighting how cognitive engagement and motivation influence emotional responses. Drawing on social comparison and social identity theories, it sheds new light on the dynamics of academic integrity and the emotional landscape surrounding AI tools like ChatGPT, thus filling a research gap in understanding student behavior and perceptions in higher education.

This paper reviews the recent collapse of two cryptocurrency enterprises, FTX and Celsius. These two cases of institutional bankruptcy have generated criminal charges and other civil complaints, mainly alleging fraud against the CEOs of the companies. This paper aims to analyse the fraud leading to these bankruptcies, drawing on key concepts from the research literature on economic crime to provide explanations for what happened.

This paper uses a case study approach to the question of how large financial institutions can go off the rails. Two theoretical perspectives are applied to the cases of the FTX and Celsius collapses. These are the “normalisation of deviance” theory and the “cult of personality”.

In these two case studies, there is an interaction between the “normalisation of deviance” on the institutional level and the “cult of personality” at the level of individual leadership. The CEOs of the two companies promoted themselves as eccentric but successful examples of the visionary tech finance genius. This fostered the normalisation of deviance within their organisations. Employees, investors and regulators allowed criminal and highly financially risky practices to become normalised as they were caught up in the attractive story of the trailblazing entrepreneur making millions in the new cryptoeconomy.

This paper makes a contribution both to the case study literature on economic crime and to the development of general theory in economic criminology.

Synthetic biology begins with the underlying assumption that life and life forms can be divided into parts and reassembled or redesigned according to the whims of their creators. Therefore, synthetic biology needs to be at the centre of ethical thinking since it engages the very concept of life and radically changes it. In this paper, we will investigate the phenomenon of synthetic biology through an ethical analysis of the unfulfilled promises and potential perils surrounding this technology. The paper consists of four parts. In the first part, we will deal with the problem of defining synthetic biology since it is a field in which many scientific disciplines meet and intertwine. The second part will present a brief history of systemic biology and the groundbreaking creation of Synthia, the first synthetic organism. The third part focuses on synthetic biology's potential benefits and some prominent ethical issues. In the fourth part, we will point out the problem of synthetic biology regulation. In conclusion, we will highlight the essential ethical remarks on synthetic biology and provide the impetus for further ethical debate.

This empirical study aims to explore how actors in specific human resource practices (HRPs) such as line managers (LMs) impact employee productivity measures in the context of financial institutions (FI) banks.

This cross-country study adopted a qualitative methodology. It employed semi-structured interviews to collect data from purposefully selected 12 business facing directors (BFDs) working in the top 10 banks in Nigeria and the UK. The data collected were analysed with the help of the trans-positional cognition approach (TPCA) phenomenological method.

The findings of a TPCA analytical process imply that in the UK and Nigeria’s FIs, the BFDs line managers’ human resources practices (LMHRPs) resulted in a highly regulated workplace, knowledge gap, service operations challenges and subjective quantitatively driven key performance indicators, considered service productivity paradoxical elements. Although the practices in the UK and Nigerian FIs had similar labels, their aggregates were underpinned by different contextual issues.

To support LMs in better understanding and managing FIs BFDs productivity measures and outcomes, we propose the Managerial Employee Productivity Operational Definition framework as part of their toolkit. This study will be helpful for banking sectors, their regulators, policymakers, other FIs’ industry stakeholders and future researchers in the field.

Within the context of the UK and Nigeria’s FIs, this study is the first attempt to understand how LMHRPs impact BFDs productivity in this manner. It confirms that LMHRPs result in service productivity paradoxical elements with perceived or lost productivity implications.

Capable service employees are increasingly scarce and costly. Many organizations opt to partially replace, support or augment human employees with AI systems. This study builds a framework to help managers map and understand the challenges of crafting a service climate that fosters synergies between AI and human employees, where customers require value-added, personalized and excellent service.

This conceptual article identifies barriers and facilitators of building a service climate for organizations using both human and AI-based employees through an eclectic review of relevant literature.

A conceptual framework is built, and a future research agenda is brought forth.

By identifying barriers and facilitators for AI–human synergies in service settings, this article clarifies how AI can be made to complement human employees, especially in delivering personalized, value-added services, while also highlighting knowledge gaps.

This study provides a practical framework for integrating AI into the workforce. It offers insights into addressing challenges in creating a service climate that combines human and AI capabilities to maintain service excellence. Identifying key barriers and facilitators, the framework guides managers to improve efficiency and customer satisfaction in a rapidly changing service landscape.

This research offers insights on incorporating AI to address labor shortages while maintaining high-quality, personalized service. It provides a pathway to improving service experiences, especially in sectors facing staffing challenges from an aging population.

This research builds on Bowen and Schneider’s (2014) seminal service climate framework to account for a mix of human and AI-based employees.

This study aims to measure the impact of loneliness, physical activity (PA) and self-esteem on the health of retired people and also checks the moderating role of living arrangements and gender of the elderly people on this relationship.

Four standardized scales were used in the study to measure four different constructs: Self-Worth Questionnaire, UCLA Loneliness Scale Version 3, General Health Questionnaire-28 and Physical Activity Scale for Elders. Structural equation modelling was applied to the four constructs.

The study concluded that loneliness has a negative and significant impact on the health of retired people, while self-esteem and PA have a positive and significant impact on their health.

The study is among the few to include multiple instruments to measure abstract parameters in the field of health care. The paper brings out implications not just for academicians but also for policymakers, considering the complex situation prevailing in the emerging economy.

This paper presents a unique approach to exploring how organizations can be designed to cope with uncertainty and benefit from unexpected events. Our focus is on antifragility, a concept gaining traction in organizational design.

We adopt a design perspective based on a socio-technical and complex adaptive systems perspective to explore the physical and social elements necessary for creating the landscape and pathways for antifragility. We present a framework that includes human systems and design elements and how these foster self-organization and adaptation.

Self-organization depends on the context in which it develops. Therefore, designing complex adaptive systems requires developing the landscape and pathways to generate self-organization. The interaction of the social and organizational elements promotes self-organization and antifragility. The design elements of redundancy, loose coupling, modularity and scalability influence the context within which self-organization emerges. Individual and organizational mindfulness, self-management and continuous learning allow for rapid reconfiguration under uncertainty, creating the landscape and pathways for organizations to benefit from unexpected events.

Creating organizations with a focus on deriving benefits, rather than striving to return to the previous state, especially in the face of unforeseen disruptions, represents a fundamental shift in perspective. This contribution is important given the predictions of a world that will increasingly face black swan events. Therefore, preparing organizations for thriving under stress has important implications for theory.

An organization’s ability to create value from stressors is a key advantage. As the goal of any organization is long-term sustainability, those with antifragile capabilities are better positioned for success. Organizations can move beyond mere recovery by using design to create conditions that promote antifragility, as is the case with robustness and resilience. This paper provides a roadmap for organizations to thrive amidst disruptions, offering practical strategies for implementation and equipping the reader with actionable steps to enhance their organization’s adaptability.

Designing organizations to benefit from disruptions represents a significant paradigm shift. The nascent field of understanding how organizations can embody antifragility is of great value. This paper is among the first to offer a design-oriented approach to this concept, adding significant value to the existing body of knowledge. The perspective and insights presented in this research will engage scholars and practitioners in organizational design and management.