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This paper aims to improve the infilling efficiency and the quality of parts forming. It proposes two improved scanning path planning algorithm based on velocity orthogonal decomposition.

The algorithms this paper proposes replace empty paths and corners with circular segments, driving each axis synchronously according to the SIN or COS velocity curve to make the extruder always moves at a constant speed at maximum during the infilling process. Also, to support the improved algorithms, a three-dimensional (3D) printing control system based on circular motion controller is also designed.

The simulation and experiment results show that the improved algorithms are effective, and the printing time is shortened more significantly, especially in the case of small or complex models. What’s more, the optimized algorithm is not only compact in shape but also not obvious in edge warping.

The algorithms in this paper are not applicable to traditional motion controllers.

The algorithms in this paper improve the infilling efficiency and the quality of parts forming.

There are no social implications in this paper.

The specific optimization method of parallel-line scanning algorithm based on velocity orthogonal decomposition is replacing the empty paths with arc corners. And the specific optimization method of contour offsetting algorithm based on velocity orthogonal decomposition is to add connection paths between adjacent contours and turn all straight corners into arcs. What’s more, the 3D printing control system based on the circular motion controller can achieve multi-axis parallel motion to support these two improved path scanning algorithms.

The paper makes a significant contribution to the accounting education literature by examining the impact of using online meetings with an academic coach on student-perceived learning outcomes, course and instructor evaluations in an online graduate-level accounting course.

A quasi-experimental design is adopted by the author to compare the students' evaluations in fall 2018 and in spring 2019 in an online graduate-level accounting course taught by the same instructor and assisted by the same academic coach.

The study finds that the use of online meetings with an academic coach helps students have a much positive view about the course and a better perception about the instructor's teaching effectiveness for the course. The offering of online meetings by an academic coach also improves students' evaluation about the academic coach in an online graduate-level accounting course.

The paper provides a new perspective to investigate students' perception with the use of online meetings with an academic coach.

Data security breaches are an increasingly common and costly problem for organizations, yet there are critical gaps in our understanding of the role of stakeholder relationship management and crisis communication in relation to data breaches. In fact, though there have been some studies focusing on data breaches, little is known about what might constitute a “typical” response to data breaches whether those responses are effective at maintaining the stakeholders' relationship with the organization, their commitment to use the organization after the crisis, or the reputational threat of the crisis. Further, even less is known about the factors most influencing response and outcome evaluation during data breaches.

We identify a “typical” response strategy to data breaches and then evaluate the role of this response in comparison to situation, stakeholder demographics and relationships between stakeholders, the issue and the organization using an experimental design. This experiment focuses on a 2 (type of organization) × 2 (prior knowledge of breach risk) with a control group design.

Findings suggest that rather than employing reactive crisis response messaging the role of public relations should focus on proactive relationship building between organizations and key stakeholders.

For the last several decades much of the field of crisis communication has assumed that in the context of a crisis the response strategy itself would materially help the organization. These data suggest that the field crisis communication may have been making the wrong assumption. In fact, these data suggest that reactive crisis response has little-to-no effect once we consider the relationships between organizations, the issue and stakeholders. The findings show that an ongoing program of crisis capacity building is to an organization's strategic advantage when data security breaches occur.

The present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in an emerging economy (Tunisia).

An exploratory research was conducted using a narrative approach (episodic interviewing) after having interviewed accounting professionals. Data were analysed with the thematic coding method using NVivo software based on the push-pull-mooring (PPM) framework. Based on this analysis, four types of professionals were identified.

The interconnections among PPM factors, which are different from one type of professionals to another, play a vital role in whether a professional intends to leave the accounting profession or not. All four types of professionals perceived unpleasant facets of the public practice environment (push factors) and manifested a tendency to switch to available job opportunities (pull factors). Nevertheless, the latitude for profession change, for the third and the fourth types who perceived the professional experience differently, is restricted by mooring factors. That is not the case for the first type of professionals who have already left public accounting and the second type who intend to quit the profession, as we did not find any mooring factors.

This study explored the attitudes of accounting professionals towards professional turnover intention. A deeper insight into the views of the academics and the Ordre des Experts Comptables de Tunisie (OECT) might help understand this phenomenon.

Understanding the relative impact of push, pull and mooring allows the accounting professionals to determine their attitudes towards the intention to leave the profession. This enables firms to develop more effective programmes to retain valued accounting human resources. The findings highlight that the professional associations should promote the values the profession brings to the community through nationwide public awareness campaigns and enhance career opportunities by providing more branches of activity within the profession.

The paper responds to calls for further examination of factors behind professional turnover intention at a time when high rates of turnover were observed among accounting professionals. Also, the cultural context of Tunisia helps explain our findings.

Built upon three components (attitudes, subjective norms, and perceived behavioral control) of the theory of planned behavior (TPB), the purpose of this paper is to analyze the factors that influenced accounting students’ intention to pursue public accounting instead of private accounting as their career choice in China.

The TPB is used to predict the rational intention of accounting students in this study. A binary logistic regression analysis was applied to test all hypotheses because of its suitability.

The authors find that the variety and marketability of public accounting experiences, high turnover plus, low firm cohesion in the workplace, and perceived difficulties in traveling extensively affected students’ intentions to pursue the public accounting profession significantly. By highlighting these factors that affect students’ intention to pursue public accounting, this paper has important implications for the accounting educators and other stakeholders in China and other emerging economies.

By understanding the factors influencing the accounting students’ interests in pursuing public accounting, accounting educators and accounting firms could make some changes, redesign accounting curriculum, and enhance internship experience and recruiting process in order to increase more interests in public accounting. Professional organizations and policy makers might learn some lessons to take some actions to encourage young accounting professionals to work for public accounting firms. Moreover, this study has provided a valuable perspective to accounting educators, practitioners, and policy makers in other emerging economies with the same shortage of qualified public accountants.

The present study explores both the validation of the unified model of activism and the methodological reliability of the LlamaParsing approach to natural language processing. Theoretically, it applies the unified model of activism within the context of the Scottish independence movement, evaluating its effectiveness in social media environment.

Methodologically, it addresses the reliability and validity challenges associated with AI analyses, particularly the issue of AI hallucinations—instances where AI generates seemingly accurate but incorrect information. By employing the LlamaParsing approach and then comparing and contrasting it with a quantitative content coding process, the study demonstrates how context-specific instructions can enhance the accuracy of AI analyses.

The findings indicate this approach not only tests and extends the unified model of activism but also offers a robust methodological framework for using NLP and RAG in qualitative research. This dual focus underscores the potential of AI to provide systematic and theoretically valuable insights while highlighting the importance of mitigating its limitations.

This study represents a cutting-edge approach to qualitative data analysis, theory development, and theory testing in communication using a tool that was developed in 2024.

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.

The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.

The findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.

This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.

This paper aims to contribute to the extant literature in this field by examining nonprofit organizations’ fraud reporting compliance using logistic regression and decision tree induction algorithms.

This study used the data from 428 nonprofit organizations during 2009-2015 period, and analyzed 21 individual measures (obtained from these organizations’ Internal Revenue Service Form990 filings) using logistic regression and decision tree induction algorithms, to study the governance characteristics and fraud reporting.

The study found evidence that compliance with the law, board of directors’ independence, federal audit and using independent accountants to compile and review financial statements are the most prevailing factors affecting the odds of nonprofit organizations experiencing fraud reported as an asset diversion.

The argument associated with using governance to reduce the chances of fraud has been a popular topic in industry and academia but unfortunately has limited empirical evidence in the literature, especially when it relates to nonprofits. This study contributes to the literature in this respect.

This research examines the influence of the learning environment and students' attitudes towards choosing an accounting career mediated by intention to enhance the current knowledge.

The online survey is adopted to test the research model of this research. There are 503 useable responses collected with the effective response rate of 72 per cent. Data analysis and hypothesis testing use Partial Least Square as part of the Structural Equation Modelling technique.

The results of this research indicate that accounting students possess positive attitude both towards the intention to enhance the current knowledge and choosing their accounting career. The learning environment includes educators and friends who give significant influence on students' intention. Besides, current knowledge enhancement is also discovered to be able to mediate the link between attitude, learning environment and intention to choose accounting career.

Different generations may generate either different perception or different orientation in choosing accounting career. Therefore, future research can consider wider coverage and more updated object.

Findings of this research suggest that periodic improvement and renewal are necessary to administer to create an optimum learning environment, in term of teachers' capacity, teaching materials and supporting social environment.

This research contributes to any research related to attitudes towards choosing an accounting career. This study is the leading study that combines students' attitudes, learning environment, current knowledge enhancement, and career choice in one single model.