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This paper aims to examine undergraduate students' attitudes towards the accounting profession, including accounting as a career, as a discipline, as a profession and perceptions of the work activities of accountants.

The data set used in this paper was collected via questionnaires. The present study compares several aspects of a prior study of Marriott and Marriott using the Accounting Attitude Scale developed by Nelson.

Overall, the paper supports the view that exposure to accounting at university does not enhance positive attitudes about accounting as a discipline, but reinforces rule‐memorisation, and lack of involvement with conceptual skills or judgement.

The paper only examines students' attitudes at one point in time and does not attempt to identify whether students' attitudes change over the period of their study. The paper can only speculate as to why there is a difference between local and international students' attitude towards the accounting profession. Third, the questionnaire is only administered at one institution. There is a scope to extend this study across institutions as well as conduct a longitudinal study. In order to validate the findings, further research via in‐depth interviews with students may help determine the factors that influence students' attitudes.

The results from this paper are expected to contribute to the body of research by providing accounting educators with insights into how the curriculum may influence students' attitudes towards the profession, together with implications as to how the profession should be promoted to undergraduate students.

We highlight two mechanisms of limited attention for expert information intermediaries, i.e., analysts, and the effects of such limited attention on the market price discovery process. We approach analysts' limited attention from the perspective of day-to-day arrival of information and processing of tasks. We examine the attention-limiting role of competing tasks (number of earnings announcements and forecasts for portfolio firms) and distracting events (number of earnings announcements for non-portfolio firms) in analysts' forecast accuracy and the effects of such, on the subsequent price discovery process. Our results show that competing tasks worsen analysts' forecast accuracy, and competing task induced limited attention delays the market price adjustment process. On the other hand, distracting events can improve analysts' forecast accuracy and accelerate market price adjustments when such events relate to analysts' portfolio firms through industry memberships.

The purpose of this paper is to explore how biography influences professional and academic development. It aims to show how in different ways our experiences reflect the structures of society and that histories repeat themselves with different protagonists and different preys. It uses the author’s own biography to argue that in the author’s case, early influences of Irish migration shaped some of the decisions she made and her commitment to researching inequalities. The paper also asks how relevant are early life influences on the careers of equality and diversity academics?

This paper uses a biographical method that draws on a personal history of migration and relates these to historical moments to show the interconnection between the self and wider macro events.

The findings of the paper show the relevance and interconnection of biography with the macro and political context. The paper explores how an academic's personal biography[1] and the multi-layered relationship between the self and the wider macro historical context have influenced her research development. It does this by using her personal stories of being part of an Irish community and shows how everyday interactions may lead to a sense of being an outsider, of being other. History is used to show the multiple borders that Irish and other migrants experience, from biographic and diasporic borders, to violence and conflict and finally to work borders including the link with the author's research work. The paper argues that while the targets of discrimination may change over time, contemporary events can intensify the devaluation and othering of particular migrant groups.

Each biography has a unique element but the paper shows how individual biographies are connected and interrelated with the macro level of analysis.

The aim of this paper is to assess international efforts in combating corruption and their implications for developing countries. The paper discusses the globalized character of corruption in the modern world together with methods applicable to combat the problem.

The investigation is structured at two levels: the policies are studied at the organizational level and by sector, by looking at money laundering and bribery – two economic crimes that are widespread in the developing world. This identifies major trends in the international instruments to combat corruption and assess their efficiency. The main method is cost‐benefit analysis.

The findings of this paper are: initially positive ideas of enhancing control and prosecution of economic crime are not bringing the expected results. The criminal law enforcement approach chosen by the main international organizations – UN, World Bank, and EU – is not effective.

Until the approach of the international organizations changes and the priority is given to the principle of prevention rather than punishment, the costs of controlling economic crimes in the developing countries are unnecessarily high and not worthwhile.

Although the findings sound quite criticizing, they provide insights to possible amendments to the policies implemented.

Migrant workers often suffer from social exclusion in the workplace and therefore identify less with their organization and engage less with their work. To address this issue, the authors integrate research on migrant workers with research on the group engagement model to create a model for understanding and enhancing migrant worker engagement. This allows us to provide insight into how organizations can design their human resource management systems and practices to increase the work engagement of migrant workers.

The authors conducted a survey study with over 4,000 employees from more than 500 workplaces in Australia to test the model.

The results of the multilevel analysis indicate that a procedurally fair work environment increases organizational identification, which in turn is associated with higher work engagement. The results also indicate that procedural justice climate is more important for migrant workers and increases their organizational identification and engagement.

To increase work engagement of migrant workers, organizations can establish a procedurally fair work environment in which cultural minorities experience unbiased policies and procedures, are able to express their opinions and participate in decision-making.

Product advantage is consistently identified as the most important product characteristic in explaining the adoption and success of a new product. In small- and medium-size enterprises (SMEs), in particular, improving new product performance is critical in supporting SME survival and growth. Given that SMEs are a vital component of most economies improving their ability to effectively launch new products is an essential activity for sustainability. However, although literature illustrates that developing products with high levels of product advantage and new product development is advantageous, few studies have explored product advantage activities in SMEs and consequently research on product advantage is over-reliant on large firm studies. Given the specific resource constraints which challenge SME new product development (i.e. financial, expertise, access to networks etc.) context-specific research is critical. The purpose of this paper is to address these gaps in literature by exploring the product advantage activities in four manufacturing SMEs actively engaged in product development.

The research question centres on exploring the antecedents of product advantage in SMEs (market uncertainties, competitive intensity, resource uncertainties and technological uncertainties) in the context of multi-dimensional perspective of product advantage (consisting of product innovativeness, product superiority and product meaningfulness). A qualitative interpretivist approach was used to explore the research question exploring the antecedents to, and nature of, product advantage in SMEs. Case studies were used to inductively and holistically view SMEs in their entirety, this approach facilitated in-depth understanding of the reality of the SME and allowed for the interpretation of the SMEs owner/managers perspectives on product advantage.

The empirical findings suggest that the most significant antecedent of product advantage in the case SMEs was competitive intensity followed by technology uncertainty and resource uncertainty and then market uncertainty. Product advantage was found to be strongly based on product meaningfulness with elements of product innovativeness and product superiority also defining their perspective of product advantage.

There are several implications for SME owner/managers arising from this study. In the context of these findings, SMEs need to carefully consider three issues in supporting their new product development: first, their dependence on letting existing customers drives their new product development; second, owner/manager perceptions of product advantage are focused on delivering guaranteed sales, this focus nurtures incremental continuous product development rather than radical discontinuous innovation. While this strategy is low risk and supports SME sustainability, it could lead to less ambitious innovation strategies and slower growth for SMEs; third, antecedents of product advantage such as competitive intensity, technology uncertainty and resource uncertainty and market uncertainty need to carefully managed.

This study illustrates the complex nature of the antecedents and nature of product advantage in SMEs. The study provides insight into the product advantage characteristics that SMEs consider important in the development of new products. Different elements of each of the three product advantage constructs (product meaningfulness, product superiority and customer meaningfulness) are considered important under different conditions. Throughout this analysis, market needs and wants, technology, competitors and resources emerged as the defining conditions upon which product advantage decisions are based. More specifically knowledge regarding the market, technology, competition and the availability of resources dictated the type and levels of advantages that were presented in new products.

Uncertainty in the early development of digital business startups can benefit from data-driven testing of hypotheses. Startups face uncertainty not only in product development, but also over the structure of the business model and the nature of the customer or market to address. The authors conceptualize a new model, the Lean Discovery Process (LDP), which focuses on market-based testing from the early business idea through to fully realized product stages of an innovation. The purpose of this paper is to highlight a methodology to help digital business reduce uncertainty and apply lean principles as early as possible in the development of a business concept.

Examining literature in lean startups, lean user experience and lean software development, the authors highlight underlying assumptions of existing lean models. The authors then examine the LDP using the case of raiserve, a social entrepreneurship startup that focuses on the management of cause-based voluntary service.

Existing literature focuses on product development against an assumed customer base. Early hypothesis testing can be applied to business concept development to substantially reduce cost and time to market.

Further investigation of different forms of uncertainty in digital startups can open up opportunities to further apply lean methodologies. A more extensive empirical study to measure the potential impact is warranted.

The authors conceptualize the minimum viable customer and support early testing with concepts from market research and collective intelligence. The authors demonstrate early opportunities to apply lean principles and rigorous hypothesis testing in an LDP that results in significant reductions in time and expense of product development.

The administration of social assistance benefits is devolved to local agencies in Belgium, which raises questions about how much variation in spell lengths of benefit receipt is associated with differences across agencies. We address this issue by analysing the monthly hazard of benefit exit using administrative record data for 14,270 individuals in 574 welfare agencies. Our random-effects model allows for differences in both the observed and unobserved characteristics of beneficiaries and of local agencies. There are large differences in median benefit duration for individuals serviced by different welfare agencies: the range is from two months to more than 24 months. We find strong associations between beneficiary characteristics (sex, age, foreign nationality, citizenship acquisition, work history and being a student) and spell length. The estimates show higher odds of exiting social assistance receipt in bigger municipalities and in agencies which provide more generous supplementary assistance, and also strong evidence of shorter episodes in agencies where active labour market programme participation rates are higher.