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The study examines audit reports of a federal loan program which has a high incidence of reported irregularities. The following research questions are examined: (1) are there characteristics common to projects in which irregularities are reported? (2) Can variables be identified which are significant in differentiating between projects with and without reported irregularities? Projects with reported irregularities are found to be significantly associated with internal control weaknesses, related party transactions, lower net income, smaller cash flow, fewer projects per developer, and an auditor with fewer Farmers Home Administration (FmHA) clients.

Auditors' ethical orientation and reasoning influence their professional and ethical decisions, thus impacting users of financial statements. This study examines gender and career level influences on ethical orientation and reasoning and documents systematic differences across the accounting firm. Seniors were most likely to adopt the ethical views of relativism and situation ethics. Male managers and partners were conventional ethical reasoners who adopted society's view of ethical problems, with partners scoring highest on Stage 6 principled reasoning. Female managers were largely Stage 5 principled reasoners. The results emphasize the importance of developing richer descriptions of auditors' ethics before recommending changes in the profession.

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar citations to publications in Advances in Accounting Behavioral Research (AABR). All articles published in AABR in its first 15 volumes are included and four citation metrics are used. The paper identifies the articles, authors, faculties, and doctoral programs that made the greatest contribution to the development of AABR. Such an analysis provides a useful basis for understanding the direction the journal has taken and how it has contributed to the literature (Meyer & Rigsby, 2001). The h-index and m-index for AABR indicates it compares favorably among its peers. Potential doctoral students with an interest in behavioral accounting research, “new” accounting faculty with an interest in behavioral accounting research, current behavioral accounting research faculty, department chairs, deans, and other administrators will find these results informative.

The purpose of this paper is to extend understandings of the demand-side view of strategy and how organizations co-create value with stakeholders. Through an iterative process of theory development, data collection, data analysis and writing, the authors propose a value co-creation perspective that more fully takes into account stakeholder complexity.

The empirical data derives from a wider exploratory study on value creation and competitive advantage in Christian churches in Canada. Here the authors explore one case study from that wider study and analyze interviews with church members and leaders.

The authors discuss two mutually constitutive processes of value co-creation, building a culture of community and enacting relational and shared leadership.

The authors propose a stakeholder-complex understanding of value creation where stakeholders can enact multiple roles, often simultaneously, in co-creation and where products/services are consumed for their symbolic, rather than material value. Further, co-creation may involve ongoing interactions and value creation can occur in non-monetary transactions.

The authors offer, through an empirical exploration of a religious organization, an illustrative account of how value co-creation might be tied to stakeholder complexity. This study stretches the boundaries of mainstream strategy research by challenging two fundamental assumptions: that stakeholder roles must be distinct and that “value” must be clearly defined and explicitly linked to exchange value.

Federal agencies rely heavily on the annual audit report to monitor the stewardship of public funds. This study examines the impact of audit delay on the monitoring of low-income housing projects. Specifically, project characteristics correlated with delayed audit reports are determined. Significant differences between projects filing audit reports on time and those filing late are also analyzed. Importantly, samples of both Farmers’ Home Administration (FmHA) and Housing and Urban Development (HUD) projects are examined, with private and public/municipal housing projects included in each sample. The results of this study have monitoring applications for users of the audit report and implications for federal regulators.

Disillusionment among novice teachers often sets in upon entering the teaching profession. Unfortunately, this disillusionment often leads to novice teachers leaving the profession at high rates, with underserved schools more adversely impacted by their departure. This chapter explores the sources of burnout via the lived experiences of three novice teachers and the impact that burnout had on their intent to remain in the profession. The “reality shock” teachers experience will be exposed through teachers' personal stories while examining the sources of support and strength teachers sought from both within their learning community and beyond, and how those served as a means to survive the novice years.

Purpose – The purpose of this chapter is to consider the historical context of the gradual release model as it emerged following the early twentieth century emphasis on behaviorism as psychologists (and reading researchers) increasingly focused on cognition in the reading process. This “cognitive turn” in educational psychology was followed closely by a “social turn” with its focus on the socially constructed nature of texts, learning, and reading, particularly influenced by Vygotsky and work on scaffolding.

Design/methodology/approach – This chapter uses literature from the field to contextualize the gradual release of responsibility (GRR) model and to discuss research or practice chapters included in this edited volume.

Findings – This chapter described the transition from behaviorism to cognition to social construction as it applies to the reading process generally and to GRR in particular. It noted that this transition has required teachers to be more nimble and flexible than ever before, cautioned that the complexity of classroom life and the pressures on teachers can cause techniques such as GRR to be misused, and suggested ways to manage the group work which is central to social cultural approaches to literacy. And along the way it spotlighted the ever-widening range of applications of the GRR documented in the earlier chapters of the book.

Practical implications – The section in this chapter with most immediate practical implication is clearly the section on misuses of the GRR model. This section discusses some misuses of the model: neglecting explicit teaching; missing the middle (i.e., jump from explicit teaching directly to independent practice); and applying in an overly rigid manner.

Originality/value of paper – This chapter makes an original contribution to the field in providing a historical context for the gradual release model and for addressing the chapters in this edited collection. The authors also point to some areas for next steps forward as reminders to those applying the model.

There is an absence of research examining job embeddedness in SMEs. Results of job embeddedness studies may not apply to SMEs, because the process of managing a SME differs from that of the large firm. The purpose of this paper is to examine relationships between on-the-job embeddedness, as well as each of its sub-dimensions, and turnover intentions; and group cohesion, on-the-job embeddedness and turnover intentions.

Data were collected from 147 employees in SMEs located in Perth, Western Australia and 350 employees from SMEs operating in four business centres in South Africa. After invariance testing, data from the two countries were combined to increase statistical power of the analysis.

On-the-job embeddedness and each sub-dimension were negatively related to turnover intentions. Group cohesion was positively related to composite on-the-job embeddedness. Findings suggest that while group cohesion on its own does not reduce turnover intentions, it does contribute to development of on-the-job embeddedness that, in turn, reduces turnover intentions.

Future research should control for the effects of external influences on turnover intentions. Findings imply that managerial actions related to antecedents of group cohesion could foster the on-the-job embeddedness of employees.

This study is perhaps the first that tests the operation of on-the-job embeddedness in SMEs located in two countries. The conceptual arguments for links between each of the sub-dimensions of on-the-job embeddedness and turnover intentions are based on distinctive characteristics of SMEs and can serve as a theoretical foundation for future research on embeddedness in SMEs.

The purpose of this paper is to propose an institutional entrepreneurship approach to examining management accounting change triggered by social and environmental concerns.

The study begins with a literature review concerning the role that old institutional economics and new institutional sociology have played in the study of management accounting change, underlining strengths and weaknesses. To deal with the main weaknesses, the institutional entrepreneurship approach is presented and utilized as the basis for the development of a conceptual framework, which is contextualized to the examination of management accounting change triggered by sustainability issues.

Management accounting change literature has not paid enough attention to the social constructivist roots of institutional theory. Through the application of a conceptual framework inspired by institutional change models and institutional entrepreneurship literature, this paper proposes another approach to examine how new management accounting practices are socially constructed during the course of organizational change, particularly in response to sustainability concerns.

This new framework has not yet demonstrated its explanatory power in a particular field.

The paper examines management accounting change as a social construction process led by institutional entrepreneurs who aim to mobilize resources and negotiate the definition and implementation of sustainability strategies and new management accounting practices, which will take environmental and social issues into consideration, in order to reach an agreement on the pre‐institutionalization, diffusion and institutionalization of sustainable practices.