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A very promising development in research on performance appraisal has been the increased emphasis on the cognitive processes that underlie raters' performance judgements. This shift in research emphasis was brought about by disillusionment with classical psychometric research that focused primarily on the rating instrument. For example, research has consistently shown that rating accuracy does not vary significantly, irrespective of the type of instrument used.

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.

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of accounting and auditing in the public sector. For example, researchers examine issues such as (1) the use of accounting information by elected officials, (2) the demand for auditing, and (3) the determination of bond ratings. This review of the public sector accounting literature describes some of the theoretical foundations utilized in public sector accounting research and reviews a sample of selected empirical studies.

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.

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.

This paper aims to re‐examine the determinants of ecologically conscious consumer behaviour (ECCB) by analysing the green consumer profile (socio‐demographic and psychographic variables), building on the work of Straughan and Roberts. Moreover, the study explores the determinants of effective green purchase behaviour (GPB) considering ECCB and green purchase intention (GPI) previously evaluated.

The authors conducted a quantitative study based on an online survey. Data collection was implemented in two different phases: in the first phase ECCB, GPI and profiling variables were measured. One month later, the same respondents evaluated their effective GPB. Through path analysis the effects of ECCB and GPI on GPB were measured.

The results show that psychographic variables, with emphasis on perceived consumer effectiveness (PCE) and altruism, are more relevant than socio‐demographics in explaining ECCB. The consumers with higher ECCB have shown higher green purchase intention (GPI). ECCB has a positive impact on GBP, higher than GPI, which in turn mediates that relationship.

The research results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further.

The paper provides evidence that whenever ecological consciousness is high, the gap between GPI and GPB is less evident, which provides clear evidence that an understanding of green consumer profiles and behaviour can enable organizations to respond better to new management challenges.

This paper provides a comprehensive understanding about the green consumer profile and behaviour, including the effect of GPI on GPB, and which contribute to the coordination of future marketing strategies to target this segment.

Although leadership education typically is not explicitly incorporated into student affairs preparatory programs, student affairs practitioners are expected to facilitate the leadership development of their students. Thus, through two simultaneous Delphi panels, Group A: Student Affairs Practitioners (n=17) and Group B: Student Affairs Preparatory Program Faculty (n=20), this study explored the places or experiences where student affairs practitioners should learn and practice the professional competencies needed to be a student affairs leadership educator. Both expert panels agreed the graduate assistantship was the most important place to learn and practice how to be a leadership educator. Yet these findings demonstrate a gap between research and practice within student affairs preparatory programs. Four recommendations are provided to strengthen the professional preparation of student affairs practitioners as leadership educators.

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.

The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced until replaced) or sedimentation (layering of a new technique upon an earlier technique).

An archival study of management accounting at the Hudson's Bay Company (HBC) between 1670 and 2005.

With the delegitimation of management accounting at the HBC, both structuration and sedimentation processes occurred. However, delegitimation did not mean all of the techniques within a set were eliminated. Several management accounting techniques often continued from one set to another (e.g. indents, outfits, standards of trade) reflecting continued reproduction of existing practices. Sometimes new techniques were added to allegedly make the set more effective, but these overlays did not always replace the former.

The usual limitations of single firm study generalizations.

The research provides practitioners with insights into how management accounting practices change. With change some aspects of management accounting will remain the same.

This case study is based upon a unique primary archival. The HBC has made its accounting and other corporate records available to the public for the period 1670‐1970. The archival data set is supplemented by access to some of the Company's private (and more recent) corporate records, plus interviews with retired and existing senior managers about these changes to their management accounting techniques, up to 2005. Therefore, this study is based upon an extensive, unique and robust longitudinal data set.

Testing technologies for policing is costly and laborious. Previous research found that police can be reticent about technology adoption. The purpose of this paper is to examine law enforcement adoption of programmatic innovations focused on particular crime types (radiological and nuclear threats).

First, an expert police panel explored readiness to adopt an advanced technology (personal radiation detectors (PRDs)). A survey was then developed from the panel findings (n=101 sampled from East Coast metropolitan police).

Results indicated that on-duty device adoption was likely, but not off-duty. In addition, concerns about ease of carrying PRDs, personal health and security issues, and concerns about job performance were raised. Furthermore, findings suggest that police respond negatively to financial incentives, and focus instead on how innovations can contribute to their own safety and that of their immediate families. Additionally, results indicate that false positives are not a significant barrier to adoption, but device training is important.

This work gives insight how to engage officers more meaningfully in technology adoption for benefit of policing in the field.

This work expands previous police adoption literature and advances understanding of the increasing role officers are taking in counter-terrorism efforts in the USA with applications around the world.