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The proliferation of various interpretations of the marketing concept suggests a lack of unanimity as to its meaning. This article outlines five definitional “schools” of the marketing concept.

The purpose of this paper is to describe the development and teaching of graduate courses providing in‐depth experiential learning employing commercial supply chain management software. The benefits of teaching such courses are described, the challenges in offering such courses are identified, and some solutions to overcome the challenges are offered.

The experiences of the authors in developing and teaching supply chain management courses utilizing commercial software provided a basis for discussing the benefits and challenges associated with teaching students the management of modern supply chains using commercial decision‐support software.

Incorporating commercial software in university programs presents a myriad of challenges and therefore is rarely done. However, providing students with in‐depth knowledge of commercial logistics and supply chain management software improves their understanding of supply chain issues and provides a key differentiator in the marketplace. Modeling real‐world supply chains using commercial software enhances student's education by providing relevant experiential exposure to real‐world problems and decision‐support tools.

The observations of the authors in developing and teaching courses in supply chain management utilizing commercial software afford a unique viewpoint and roadmap for others regarding teaching supply chain management in academic environments.

This research examines the effect of auditors’ personal debt on their audit decision making. We developed two different background scenarios that vary the level of the auditor’s personal debt. While one scenario indicated that the partner lived a modest lifestyle and was relatively free of debt, the other indicated that the partner lived an expensive lifestyle and had considerable personal debt. Our data indicate that auditors receiving the higher personal indebtedness scenario were more likely to believe that the auditor in the case study would sign-off on the audit without doing any additional work. We also found that the propensity to believe that the auditor in the case study would sign-off on the audit without doing any additional work decreased as the participants’ rank within the firm increased. Our research documents that a partner’s level of indebtedness could influence the participant’s audit decisions.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Prior studies investigating the relationship between moral reasoning (as measured by the defining issues test, DIT) and political orientation have rendered mixed results. We seek to find an explanation for these mixed results. Using responses from a sample of 284 practicing certified public accountants (CPAs), we find evidence that value preferences underlie both moral reasoning and political orientation. Specifically, we find a statistically significant inverse relationship between moral reasoning and conservatism in univariate tests. However, this relationship is no longer significant when eight individual value preferences and gender are taken into account. These results suggest that variations in moral reasoning scores of CPAs are accounted for by their value preferences, which also underlie their relative conservatism.

Corporate social responsibility (CSR) is not new in the industrial society, as every corporation has embedded the philosophy of doing good and doing well in its business ethics for different motives. Literature established that CSR policies, theories and practices differ across countries, cultures and civilisations. The globalisation wave forced on global corporations a unified understanding of theories and practice of CSR from the perspective of developed countries of America and Britain. Britain's exit from the European Union and America's egocentric national policies launched by President Donald Trump are evidence of an increased leaning toward isolationism, and strong cases of anti-globalisation have been established by these nations. The purpose of this theoretical research is to investigate within the raging Globalisation and Anti-Globalisation debates, the key factors that motivate corporations from different contexts to initiate CSR programmes and the focus of programmes. This research adopts a qualitative research method, leveraging previous scholarly works, working papers, case studies and relevant internet resources. Insightful information from afore-mentioned sources were critically discussed from which useful findings were derived to support the subject of inquiry (factors that motivate CSR programmes and focus of programmes). It was found that similar factors motivate corporations with globalisation and isolation mindsets to embrace CSR programmes, but the focus of CSR programs of corporations differ, yet the programmes oscillate around economic, social and environmental dimensions of CSR. The gap left by the chapter is for future researchers to carry out an empirical investigation on the research.

As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.

We provide a brief review of how the concept of justice has evolved over time from a single construct (distributive justice) to one represented by four constructs (distributive, procedural, interpersonal, and informational justice). We then compare and contrast two recent meta‐analytic views of organizational justice, focusing on the relationships each documents between justice constructs and organizational outcomes. We conclude by arguing that the justice literature needs to focus on identifying moderators of the justice‐outcome relations noted in the meta‐analyses.

In recent years, Egypt has been developing rapidly from a socialist to a fully developed market‐based economy. One may expect that this economic transition towards a more capitalist orientation will influence the country’s cultural and socio‐economic environment, and consequently the behaviour of its corporate managers. The increasing separation of ownership and control of capital could be expected to increase agency problems associated with managerial decisions. In these circumstances, it should be interesting to identify whether ‘positive accounting’ hypotheses would apply in such an environment. Therefore, this paper examines the relevance to financial reporting in Egypt of some established positive accounting theory hypotheses in addition to a new hypothesis related to taxation. The evidence of the study is consistent with the validity of the conventional ‘bonus’ and ‘debt’ hypotheses and the new ‘taxation’ hypothesis. These conclusions are also consistent with recent empirical studies of cultural and socio‐economic change in Egypt.

When Rambo Last Blood hit the screens in 2019 to an almost unanimous thumbs down from the critics, it seemed as if Sylvester Stallone's ‘last outing’ as his iconic action hero, John Rambo was to bow out with more of a violent whimper than a spectacular bang. But action heroes never really do know when to quit. There is always one last mission to undertake. In an online interview in September 2019, Stallone indicated that Rambo 6 could well be on the cards. This chapter will discuss not only ideas about ‘Rambo’ as a character and his character arc, but posit the idea that Stallone, through the process of gerontology, has moved through the decades to become not a simplification or distillation of a cinematic action hero, but rather a much more complex one that asks questions about the politics of the era, masculinity, fragility and ageing.