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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 chapter reflects on the strengths and limitations of David Carpenter’s proposal to support the work of research ethics committees through consideration of the virtues required by their members. Carpenter’s approach has many strengths, responsibilising researchers and ethics committees, and increasing the scope for robust and active theoretical engagement with ethical issues. I bring two alternative perspectives on research ethics to bear on this discussion. First, I discuss work in care ethics and relational ethics, approaches to ethics that have some similarities with virtue ethics but also distinct differences. Bruce Macfarlane’s text, on which Carpenter draws, notes care ethics briefly. I offer a more detailed consideration of what this perspective can offer, both for research ethics and for the virtuous research ethics committee. This helps to identify the relationships that are missing from a virtue ethics focus. Further, a context sensitive relational approach suggests ways in which we can strengthen Carpenter’s proposals to help research ethics committees select between competing principles or virtues. Second, my research ethics expertise is in undergraduate teaching for a multidisciplinary course, and an enquiry-based learning programme, which allows students in mixed discipline groups to plan, conduct, report and present their own original social research. The research skills training provided includes an interactive introduction to research ethics, what they are for and why they matter. Since we aim to offer practical guidance to research ethics committees when they consider what they should do and how this should be done, such a first principles approach may be useful.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

In recent years, there has been no shortage of research on the enormous pressure women face to have children. Similarly, the pressures put on mothers and the impossibility for women to live up to the ideal standards of motherhood are increasingly the subject of scrutiny. However, a shadowy figure lurks in the cultural imagination: the woman who refuses to have a child, or worse, hates the children she has. If narratives of maternal distress, anxiety and regret represent ‘the last taboo’, then narratives of willful rejection exist even outside of those boundaries.

This chapter explores narratives of women who are villainised for their negative relationships to motherhood and mothering, in canonical texts of the Western Anglosphere culture. Drawing examples from the Bible, from Charles Dickens, and from the Disney corporation, Çakmak and Rumson demonstrate the variations and ongoing poignancy of the narrative that women who reject or fail to have children are evil.

The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. From the extensive structured review of literature from 106 articles, 23 related articles were analysed. The SCOPUS database tool was used to search the articles. Over the last three decades (188–2018), a total of 23 articles were published from 18 journals. Four journals contribute to 39% articles including Advances in Accounting (2), Critical Perspectives on Accounting (2), European Research Studies Journal (2), and International Journal of Accounting (3). In total, 22% of the articles had no citations. Most of the articles used Hofstede’s theory of culture and utilised quantitative data analysis. Interestingly, 48% of the articles did not apply any theory. The study calls for future research on comparative and regional and other theories to inform the policymakers on cultural implication on global IFRS implementation.

The purpose of this paper is to understand how J. Walter Thompson (JWT) utilized its private forums for its executives over the period 1936‐1938 to build trust both within its own organization as well as with the public in the 1930s. This was a time when the advertising industry was under public scrutiny resulting from using what consumers considered emotional and irrational appeals in their advertising practices.

This archival research examines the meeting minutes of these forums to discover what topics were most important to the leaders of JWT at this time. The archives are located at the Hartman Center at Duke University.

This paper highlights the importance of these forums that were led by the top management team and attended by the creative staff of JWT. These forums played an important role in strengthening the culture of JWT, by building organizational trust and fostering organizational communication with a new generation of JWT leadership.

This paper utilized primary data sources – the meeting minutes from 1936 to 1938 – to uncover the values of JWT and how those values were disseminated to their employees, as well as how it impacted their work with their clients and ultimately the public.

In addition to providing a review of the literature recently published in the librarianship of non‐book materials this survey aims to draw attention to the characteristics, problems and achievements particular to the documentation and handling of non‐book materials (NBM) in many types of libraries. The materials are briefly described and considerations of selection, acquisition, organization, storage and in particular bibliographic control are dealt with in some detail. Other areas of concern to the librarian dealing with media resources, including the organization and training of staff, planning, equipment, exploitation and copyright, are also discussed. The past decade has seen the widespread introduction of NBM into libraries as additional or alternative sources of information. Librarians have been given an opportunity to rethink many basic principles and adapt existing practice to encompass the new materials. The survey reflects the achievements and some of the failures or problems remaining to be solved in this rapidly expanding area of library work.

With increasing ethical issues and global corporate scandals, many organisations are now looking to employ well-rounded professionals, who take ownership of their workplace while leading with their heart and soul. These organisations seem to be more concerned with relationship building and future employability (Cunha, Rego, & D’Oliveira, 2006) and are interested in the concept of spirituality with the hope that it could address ethical issues influencing their businesses.

‘Spirituality and ethics are core values that have shaped human life from time immemorial’ (Mahadevan, 2013, p. 91). Ethics and spirituality are interrelated but different as ethics is about customs and habits, while spirituality is concerned with personal meaningful experiences and differs from person to person, making it hard to define.

Organisations moving towards spirituality require leadership that can develop a spiritual climate and their learning and development has to be top priority (Pawar, 2009).

This requires management education to appreciate the concept of spirituality and like some universities globally, incorporate it within their programmes (Harris & Crossman, 2005).

To explore whether spirituality could be incorporated within the higher education curriculum, my PhD researched academic’s viewpoints in selected faculties within a regional university in Australia. This paper reports some of its findings from the data gathered through semi-structured interviews, with a focus on leadership, its relevance to ethics and the teaching of spirituality. Results indicate that academics support the inclusion of spirituality but the programmes need to be carefully designed.