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In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.

The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.

By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and stakeholders in the context of startup corporate governance. Further, this paper uses the examples of WeWork and Zenefits to explain how a failure of stakeholders to demand an external audit from an independent accounting firm in early stages of funding led to an opportunity for fraud.

The methodology used is a literature review and analysis of startup valuation combined with the Fraud Triangle Theory. This paper also provides a discussion of WeWork and Zenefits, both highly visible examples of startup fraud, and explores an increased role for independent external auditors in fraud risk mitigation on behalf of stakeholders prior to an initial public offering (IPO).

This paper documents a number of fraud risks posed by the “fake it till you make it” ethos and investor behavior and pricing in the world of entrepreneurial finance and VC, which could be mitigated by a greater awareness of startup stakeholders of the value of an external audit performed by an independent accounting firm prior to an IPO.

An implication of this paper is that regulators should consider greater oversight of the startup financing process and potentially take steps to facilitate greater independence of participants in the IPO process.

Given the potential conflicts of interest between VC firms, investment banks and startup founders, the investors at the time of an IPO may be exposed to the risk that the shares of the IPO firms are overvalued at offering.

This study demonstrates how startup practices can be extended to the Fraud Triangle and issue a call to action for the accounting profession to take a greater role in protecting the public from startup fraud. This study then offers recommendations for regulators and standards entities.

There are few academic papers in the financial crime literature that link the valuation and culture of startup firms with fraud risk. This study provides a concise explanation of the process of valuation for startups and highlights the considerations for stakeholders in assessing fraud risk. In addition, this study documents an emerging role for auditors as stewards of proper valuation for pre-IPO firms.

Incoming first-year college students (N = 4,292) were surveyed regarding attitudes and beliefs about leadership. Students’ opinions about their leadership ability were high and were related to having an outgoing personality, as well as the number of high school activities in which they had been involved. In addition, students’ understanding of leadership was largely hierarchical and unsophisticated. Gender was strongly related to beliefs about leadership, with males indicating a stronger belief in hierarchical leadership, and females indicating a stronger belief in systemic leadership. The results indicated men and women are most likely to be anchored in Komives et al.’s (2009) Stages 2 and 3 whereas women also show some characteristics of Stage 4. It was argued these results support a modular approach to leadership development in which students acquire credits toward a certificate in leadership and where some components of the training activities involve separating the genders.

The purpose of the paper is to present and critically discuss the findings of the ESRC-funded HS2020 project. The aim is to discuss the retail-led change that has happened to the High Streets that participated to the project that, in some cases, is revolutionary and is leading to the reinvention of the place. To do so reference is made to various retail change theories discussing both institutional and consumer-led change.

This is a discussion paper on the findings of the HS2020 project.

The major finding reported in this paper is that the reinvention is a natural learning process that involves the comprehension of change and the development of knowledge that will lead to the reinvention of the High Street.

The findings of the research are based on data that were collected from a total of ten towns across the UK.

The paper suggests that to reinvent the High Street the stakeholders that are involved in the place decision-making processes they should embrace the change as a natural development and try to understand and learn from it rather than resisting to it. The HS2020 project provides a comprehensive guide of the areas that change can be managed and if it happens it can facilitate the reinvention.

The paper is relevant to the academic community, as it offers insight to the theories of retail change, and to the practitioners, as it provides evidence as to how to deal with the change that happens to the High Streets.

The purpose of this paper is to document the results and the impact of the ESRC-funded High Street UK 2020 (HSUK2020), a project designed to take the existing academic knowledge relating to retail and high street change directly to UK High Streets, to improve local decision-making and, ultimately, their vitality and viability.

Through a systematic literature review, and by following the tenets of engaged scholarship, the authors identified 201 factors that influence the vitality and viability of town centres. Through the consensus-building Delphi technique, a panel of 20 retail experts identified the top 25 priorities for action.

Taking a place management approach led to the development of a more strategic framework for regeneration, which consisted of repositioning, reinventing, rebranding and restructuring strategies (4R’s of regeneration). Collaboration with the project towns resulted in identification of the strategy area that would add the most value, and the impact of the 4R’s and the top 25 priorities is demonstrated via numerous town examples.

Knowledge exchange projects, such as High Street UK2020, have an important contribution to make, not by developing even more theory that is unlikely to get utilised, instead their contribution is to bring existing theory into practical use.

The purpose of this quantitative study was to assess the relationship between volunteer leadership competencies and stewardship action-taking experiences among Master Gardener (MG) and Master Watershed (MW) volunteers during the COVID-19 pandemic. We collected data from 1196 Penn State Extension MG and MW respondents. The mean summative score for the volunteer stewardship action-taking experience was 2.32 (SD = .79), and volunteer leadership competencies was 3.45 (SD = .60). The results of this study showed a significant moderate association between volunteer stewardship action-taking experiences and volunteer leader competencies (r = .34, p ≤ .001). Volunteer leadership competencies can explain approximately 11 % of the variation in volunteer stewardship action-taking experiences during the COVID-19 pandemic. The new knowledge that our research brings can significantly contribute to the practice in leadership teaching and learning of Extension organizations’ volunteers. Future leadership trainings on the enhancement of the MG and MW volunteer leaders’ stewardship action-taking capacity can help contribute to the greater good in their communities in a more confident and efficient manner. Further research should focus on identifying other factors that can affect MG and MW stewardship action-taking experiences, including the impact of the demographics and motivation.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

Emotionally intelligent leadership (EIL) theory combines relevant models, theories, and research in the areas of emotional intelligence (EI) and leadership. With an intentional focus on context, self and others, emotionally intelligent leaders facilitate the attainment of desired outcomes. The 21 capacities described by the theory equip individuals with the knowledge, skills, abilities, and other characteristics to achieve desired results. The purpose of this article is to propose an integrative, process-oriented EIL theory to provide a framework for conceptualizing and integrating future research and practice. The authors review and organize research and theory in emotional intelligence and leadership within the context of higher education, introduce the EIL model, and provide suggestions for future research. The article concludes with practical implications for leadership development in the context of higher education.

This study was the first to examine two related constructs within the context of leadership. Stoicism is an ancient philosophy offering practical advice for a virtuous and eudaemonic life. As a method to examine one’s emotional experiences (Sellars, 2006), leaders such as Roman Emperor Marcus Aurelius and Teddy Roosevelt (Aurelius, ca. 160 A.D., 2002) practiced Stoicism, yet mentions of it within the field of leadership research have been scant. Leadership academics contrast desirable emotional intelligence behaviors with Stoicism (Grewal & Salovey, 2005; Mayer et al., 2008). Regardless, these two constructs are both concerned with effectively managing emotions, practicing self-awareness, high levels of motivation, and sensitivity to the expression of emotion in others (Goleman, 2005; Pigliucci, 2017; Salzgeber, 2019)

Undergraduate students in a leadership minor (_N_ = 445) at a public university completed the Emotional and Social Competency Inventory - University and the Liverpool Stoicism Scale. Analysis included a description of assessment results, an examination or the relationship between variables and differences in participant’s scores based on race, gender, and age. Stoicism and emotional self-awareness showed a moderate, statistically significant negative correlation (_r_ = - 0.391, _p_ = .05). A low, statistically significant negative relationship was reported between stoicism and the relationship management competency of teamwork (p = .003, r = -.018), and a low statistically significant positive relationship between self-management competencies, adaptability (p = .043, r = .189) and emotional self-control (p = .039, r = .192). Student’s Stoicism scores were significantly correlated with gender (_t_(113) = 2.479; _p_ = .015, _d_ = .564)

The research findings provided baseline statistics for continued exploration of Stoicism within the context of leadership. Future research that better aligns with the original doctrines of the philosophy is recommended, particularly in the interest of leadership development.