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This investigation highlights the discrepancies in sustainability reporting practices, and their implications for sustainable service.

A comparative analysis methodology was employed, examining sustainability reports from similarly situated companies, specifically PepsiCo and Coca-Cola and The Home Depot, Lowe’s and HomePro. This approach was chosen to uncover variances in sustainability reporting and practices within these sectors using the Sustainability Accounting Standards Board (SASB) guidelines which all four firms followed in their sustainability reports.

The study reveals significant disparities in how companies within the same industry apply SASB guidelines. These inconsistencies highlight a broader issue of non-standardization in sustainability reporting, leading to challenges in effectively evaluating the relative performance of companies in the same sector.

The findings suggest managers must prioritize standardized and transparent sustainability reporting to build stakeholder acceptance and trust.

This paper contributes to the existing literature by providing a detailed comparison of sustainability practices in two distinct industry sectors. It offers new insights into the challenges and importance of standardizing sustainability reporting and the potential impact on stakeholders.

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

The current literature examining the design of effective online learning opportunities recommends an array of best practices but no agreed upon and unifying model. The purpose of this paper is to survey the existing research of effective design models for online learning in an attempt to identify best practices and present a new model.

Through a comprehensive review of the literature, the paper identifies obstacles to developing an effective course design model for asynchronous distance education. Based upon this review, best practices are identified and a design model is recommended.

The research identifies the key components of successful course design methods and ultimately recommends a process that has eight steps which occur in three phases. The first phase, the identification phase, encourages the instructor and/or course design team to identify strategies, objectives, assessments and resources. In the second phase, design, instructors select, organize, adapt and reflect. The final phase is implementation, during which the course is taught.

The recommended design model has implications for practice by providing a clear structure for design activities which are aligned with the best practices identified in the research. Instructors and/or instructional designers creating online learning opportunities now have a coherent model supported by a review of the literature.

While a number of online course design models exist, no one model has emerged as pre‐eminent or most effective and efficient. The model recommended by this paper offers a unified model of courses design that synthesizes the most effective aspects of the extant models.