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Describes a research project that explores differences in values between male and female flying instructors. Hazardous attitudes and practices in aviation have been attributed to masculine values associated with the flying culture. Data were collected from male and female flying instructors and their approaches to resolving instructional dilemmas were compared. Findings were used to predict whether female instructors were likely to shift the culture towards more feminine values, or whether the culture was likely to shift the values of the female instructors. Finds evidence of female instructors being less analytical in their view of instructing, and more achievement oriented than men. Suggests that female instructors are reacting to existing masculine culture rather than promoting feminine values.

Volume 18 Number 2 of the Journal of Organizational Behavior includes an article by Dail L. Fields and Terry C. Blum entitled “Employee satisfaction in work groups with different gender composition”. This study investigates the relationship between the gender composition of an employee's work group and the employee's job satisfaction, using a random sample over 1600 U.S. workers. After controlling possible confounding variables, the analysis shows that the level of an employee's job satisfaction is related to the gender composition of the employee's work group, and that the relationship of these variables does not differ between male and female employees. Both men and women working in gender‐balanced groups have higher levels of job satisfaction than those who work in homogeneous groups. Employees working in groups containing mostly men have the lowest levels of job satisfaction, with those working in groups containing mostly women falling in the middle. These results are consistent with predictions based on Blau's theory of social structure, that satisfaction would be highest for employees in more heterogeneous groups.

In this article we consider how cultural resources rooted in religion help to constitute and animate people working in industrialized societies across both religious and nonreligious domains. We argue that redemptive self-narratives figure prominently in the symbolic constructions people attach to their experiences across the many domains of human experience; such redemptive narratives not only can shape their identities and sense of life purpose, they inform their practices and choices and animate their capacity for action. To consider how redemptive self-narratives can provide a basis for agency in organizations, we analyze and compare the career narratives of a retired Episcopal Bishop and a celebrated CEO.

High‐taxing European treasuries face grave problems as they try to finance redistributive welfare states having low birth rates and declining labour tax bases in an age of globalising investment. Their problem is not much different to the problem faced by the Roman Emperors (though Constantine humanely disclaimed the previous use of the scourge and the rack and contented himself with incarceration of insolvent taxpayers). In those days wealth was buried as gold in the grounds of the villa; in our day it may be buried in overseas parent or subsidiary companies. The reality remains that capital and business income can be made less visible to the tax collector than landed property. The solution of the late Roman Empire was to visit corporal punishment on the taxpayer. The solution now being urged by the OECD in Paris is that small or developing countries with offshore financial centres be pressed into service as subsidiary tax enforcers to boost OECD coffers. The OECD approach is multifarious, involving the criminalisation of tax avoidance and the elimination of various forms of tax competition from these centres in all geographically mobile service industries, including financial, but also distribution services, shipping, service industries and company headquartering. The OECD initiative is already drafting similar action on competition in e‐commerce, with manufacturing industry having been flagged in the 1998 OECD report.

The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards.

This paper employs a panel data of 36 African countries over the period 2000–2018. System generalised method of moments (SGMM) was employed to estimate the relationship between institutional structures and the strength of auditing and financial reporting standards in Africa.

The findings of this paper indicate a positive and statistically significant relationship between institutional structures and the strength of auditing and financial reporting standards. As a further analysis, the study finds that the relationship between institutional structures and the strength of auditing and financial reporting standards is stronger for economies with common-law accounting traditions than those with civil-law origin.

The paper has important implications for countries striving to adopt and implement auditing and financial reporting standards fully. Such efforts must begin with establishing strong institutional structures in those countries.

This study presents the first empirical panel data evidence on the effect of institutional structures on the strength of auditing and financial reporting standards in Africa. Further, the methodology employed in this study can be regarded as effective in testing the phenomenon in other regions, or it can be employed as a guiding model for future research in the area.

In an industry where billions of dollars are spent to place branded products within entertainment media, it is critical to understand if this form of promotional communication actually results in the preference of the branded product. The purpose of the current research is to contribute to this understanding relative to pre‐teenaged consumers.

Three research questions related to brand preference and choice were investigated using a two‐group experimental design with a convenience sample. The impact of product placement on choice was assessed within minutes of the exposure. Preference and choice were also assessed two weeks later.

The findings suggest that branded product placement may not affect attitudes or behavior of pre‐teenaged consumers.

Although empirical findings suggest the practices may not lead to the intended attitudes and behaviors in adults, the theory of mere exposure and research related to social learning theory provide support for the effectiveness of the practice in reaching pre‐teens.