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The relationship between organisation size, technology implementation, and organisational culture is examined. Thirty‐five American and Canadian manufacturing organisations were surveyed concerning their approach to implementing statistical process control (SPC) technology. Organisations were classified as either large or small and hierarchic or non‐hierarchic. Approaches to implementing SPC were measured and compared among the four groups (large hierarchic, small hierarchic, large non‐hierarchic and small non‐hierarchic). Results indicated that both the size of the organisation and its culture determine how that organisation goes about implementing technological change. Larger organisations use inter‐departmental liaisons, temporary task forces, and permanent implementation teams more than smaller organisations in implementing new technology. Non‐hierarchic organisations appear to use goal and direct contact mechanisms at higher levels than hierarchical organisations when it comes to innovation and change. Results also indicate that there is more in common in the area of technological implementation between large and small businesses, and hierarchical and non‐hierarchical organisations than is often suggested.

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.

The purpose of this paper is to investigate the association between the purpose of a loan and the type of debt covenants, separated into balance sheet-based and income statement-based covenants.

Using private loan deal observations obtained from the DealScan database over the period between 1996 and 2013, the authors classify the sample loan deals into three categories based on the purpose of borrowing, namely, borrowings for corporate daily operating purposes, financing purposes and acquisition and investing purposes. The authors conduct multinomial logistic regression analysis to test the relationship between the choice of financial ratios in a debt covenant and the purpose of a loan, controlling for financing constraints and other factors that have been identified as important to debt covenant analysis in prior studies.

The results provide evidence that the purpose of the loan is significantly associated with the type of debt covenants, suggesting that the lender and the borrower have considered the loan purpose when structuring their debt agreements. More specifically, the results indicate that the loans borrowed to fund acquisitions or long-term investment projects are more likely to have income statement-based covenants and less likely to have balance sheet-based covenants. In contrast, the loans borrowed for corporate daily operating purposes or financing purposes are more likely to contain balance sheet-based covenants relative to income statement-based covenants.

The authors show that loan purpose is significantly associated with the choice between income statement-based and balance sheet-based covenants. This result further illustrates ways in which accounting information improves contracting efficiency. The results are limited to the US market with its institutional structure. In future studies, it would be interesting to perform similar investigations on firms in other countries.

The findings contain important and economically significant implications indicating that loan lenders and borrowers agree to include different types of accounting information (that is, income statement- versus balance sheet-based financial ratios) in their loan covenants for different purpose loans.

Overall, the results provide important evidence regarding the connection between debt covenant structure and loan purpose. In doing so, it contributes to the literature on debt contract design (Dichev and Skinner 2002; Chava and Roberts 2008; Demerjian 2011; Christensen and Nikolaev 2012). Despite much interest in debt contract design, Skinner (2011) argues that there still exists incomplete knowledge of the economic factors that structure debt contracts. Income statement-based covenants depend on measures of profitability and efficiency and act as trip wires that transfer control rights to lenders when borrowing firms’ performance deteriorates. On the other hand, balance sheet-based covenants rely on information about sources and uses of capital and align interests between borrowing firms and lenders by restricting the borrower’s capital structure. The authors show that loan purpose is significantly associated with the choice between income statement-based and balance sheet-based covenants. This result further illustrates ways in which accounting information improves contracting efficiency.

This study is the first to identify differences in trends over time for the use of income statement- and balance sheet-based covenants as it relates to different loan purposes. The authors build on prior research to examine the degree to which loan purpose is associated with the choice between income statement-based and balance sheet-based covenants.

Currently, more students receive leadership education from student affairs offerings than academic leadership courses. Using two simultaneous Delphi panels, Group A – 17 student affairs managers and Group B – 20 student affairs preparatory program faculty members, this study sought to identify the characteristics of a student affairs leadership educator. While there was agreement (93.8%, n = 32) that student affairs practitioners are leadership educators, there was a disconnect between the two panels in how leadership education should be demonstrated within the context of student affairs. These findings support previous research that student affairs practitioners and preparatory program faculty disagree on the characteristics needed to be a successful student affairs practitioner and expands the impact of these findings into the area of leadership education.

Collaborative Learning in group settings currently occurs across a substantial portion of the UK Higher Education curriculum. This style of learning has many roots including: Enterprise in Higher Education, Action Learning and Action Research, Problem Based Learning, and Practice Based Learning. As such our focus on Collaborative Learning development can be viewed as an evolutionary step. This collaborative and active group learning provides the foundation for what can be collectively called connectivist ‘Learning Communities’. In this setting a primary feature of a ‘Learning Community’ is one that carries a responsibility to promote one another’s learning. It goes further: Senior managers are mature and experienced learners; practitioners that are seeking to link experiential learning with the application of interesting concepts that aid analysis and understanding of real issues. This is collaborative and dynamic demand‐pull learning and not static supply‐push. Should we not aim in HE to combine learning and knowledge management? This paper will outline a developmental collaborative learning approach and describe a supporting software environment, known as the Salford Personal Development Environment (SPDE), that has been developed and implemented to assist in delivering collaborative learning for post graduate and other provision. This is done against a background of much research evidence that group based activity can enhance learning. These findings cover many approaches to group based learning and over a significant period of time. Within this we explore how collaboration, learning, and knowledge management all serve to create a connected community. This paper reports on work‐in‐progress and the features of the environment that are designed to help promote individual and group or community learning that have been influenced by the broad base of research findings in this area.

Knowledge transfer is an important global leader (GL) competency, given their role as knowledge brokers and capacity builders. However, knowledge transfer skills and the transfer process itself have received scant attention from both global mobility and leadership scholars. Similarly, multinationals have seldom systematically collected and utilized repatriate knowledge, despite the competitive advantage it represents in a global knowledge economy. To fill this gap, an exploratory qualitative study employing critical incidents and interviews with a multi-country sample of 47 German, Japanese, and US repatriates identified variables that facilitate knowledge transfer attempts to the work unit. Our findings corroborate the proposed variables in a conceptual model of the transfer process and articulate the transfer skills that help explain their ability to transfer. Most importantly, our findings introduce an interactive transfer model that explicates the microprocess of transfer in the repatriate–work unit relationship. We conclude with implications for global leadership research and HRM practice.

High-stake crime investigations include cases such as murder and rape. The purpose of this paper is to outline the components of an interview strategy for suspects. In the UK, these interviews are often managed by Interview Managers who are tasked with developing effective interview strategies with the aim of ensuring all parties involved in the interview process are dealt with ethically and legally using research-based methods.

This practitioner paper is based on the experience of the authors who have provided advice and support during high-stake crime investigations both nationally and internationally using the research-base to underpin their practical advice.

To be effective, a suspect strategy constructed by an Interview Manager in high-stake crime investigations should be designed within a framework that covers the provision of strategic advice on research-based interview processes including: co-ordination of the interview process, monitoring of the interview process and evaluation of the interview process.

To ensure interviews are effectively managed during high-stake crime investigations, the suspect interview strategy must be developed to a professional standard to allow for quality assurance and outside scrutiny.

To the best of the authors’ knowledge, this is the first published paper that outlines the nature of a suspect strategy that is based on a Framework consistent with elements of the UK National Occupational Standards.

Briefly reviews previous literature by the author before presenting an original 12 step system integration protocol designed to ensure the success of companies or countries in their efforts to develop and market new products. Looks at the issues from different strategic levels such as corporate, international, military and economic. Presents 31 case studies, including the success of Japan in microchips to the failure of Xerox to sell its invention of the Alto personal computer 3 years before Apple: from the success in DNA and Superconductor research to the success of Sunbeam in inventing and marketing food processors: and from the daring invention and production of atomic energy for survival to the successes of sewing machine inventor Howe in co‐operating on patents to compete in markets. Includes 306 questions and answers in order to qualify concepts introduced.

According to a survey of professionals in agricultural education, The Journal of Leadership Education (JOLE) is a new and primary outlet of leadership education research and professional scholarship. The purpose of this study was to assess five years of JOLE’s primary and secondary research theme areas, frequent primary and secondary research themes by year, prolific authorship, and research methods and types using a mixed-methods design. A compilation of the research results is reported. Research themes appear cyclic and add little to improving an apparent lack of research continuity. Research must continue to determine cycle depth and the influence on research in leadership education as an integrated specialization area of agricultural education. This research may be used comparatively with the National Research Agenda to determine where future research should be focused.

Global technological competition has made technology transfer from academia to firms an important public policy issue (Rahm, 1994). Academia and individual academic institutions are a primary source of new knowledge production and innovation (Brennan & McGowan, 2007). It is widely acknowledged that the commercialization of scientific and technological knowledge produced in public funded research institutions, including universities and research centres, into the marketplace have a fundamental role to play in wealth creation, supporting economic growth and technological innovation, and plays a significant role in new venture creation, growth of existing firms, and new job creation (Mansfield, 1991; Harmon et al., 1997; Ndonzuau, Pirnay, & Surlemont, 2002; Siegel, Waldman, Atwater, & Link, 2003b; Steffensen, Rogers, & Speakman, 1999; Walter, Auer, & Ritter, 2006; Perez & Sanchez, 2003). Research by Acs, Audretsch, and Feldman (1992), Jaffe (1989), Mansfield (1991, 1998), and others indicates that technological change in important segments of the economy has been significantly based on knowledge that spin-off from academic research.