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The purpose of this paper is to test the impact of a rule that affects tertiary students progressing from an introductory level finance course to intermediate level. The rule restricted students from progressing until they achieved a higher grade than just a “pass” mark.

Archival data were gathered from 11 semesters regarding student performance pre and post the rule being introduced.

Results show that the rule was associated with an increase in the chances of success at intermediate level for those students enrolled after the rule was introduced.

This paper’s main contribution regards the evidence that increasing prior learning at an introductory level has a positive follow-on effect for students learning at intermediate level. This has a practical implication for educators, as the rule has shown to increase the chance of success for knowledge development in the first year of studies.

The setting for this paper is unique and could potentially be replicated elsewhere. In 1980, Schaffer and Calkins called for an evaluation of the pre-requisites necessary for finance education at the tertiary level, and this paper answer this call stating that pre-requisites can contribute to the academic success of finance students.

The purpose of this study is to investigate failure in an introductory accounting course. Failure rates are often hard to explain and have a cost to both the individual and to the university. This paper offers insight into this complex matter.

This paper uses data gathered from a survey instrument on self-efficacy beliefs and personal written reflections from students who had previously failed the introductory accounting course to diagnose why students may have failed.

The key finding in this paper is that students are individuals and there can be multiple reasons for failure.

One limitation in this paper is the sample size of six-student reflections. This in itself speaks to the difficultly in researching this area, as students are often not willing to face failure and discuss it.

The main contribution from this paper is an awareness for educators, as failure can occur for multiple reasons. This paper both adds to the literature on failure in accounting courses and helps inform educators of why their students may fail.

It is very challenging to research failure and therefore there is very little work on this area. At this time, the authors have no knowledge of any papers, which address the failure rates in introductory accounting courses from the individual perspective. Therefore, this paper has a unique contribution to the field of accounting education.

The purpose of this paper is to consider what factors influence the ability of academic staff to remain motivated and to persist in their work environment during the COVID-19 pandemic. Tinto’s (2017) model of student motivation and persistence is reconceptualised to apply to the academic staff by considering their self-efficacy beliefs, sense of belonging and perceptions of career relevance on their motivation levels and adaption to a new environment.

Utilising Tinto’s (2017) reconceptualised model for academics, this study provides insights into motivation and capacity to adapt during the COVID-19 pandemic. This paper presents observations and reflections from five academics from three universities across two countries in relation to self-efficacy, sense of belonging and perception of career relevance.

The findings of this study state that self-efficacy beliefs, a sense of belonging and perceptions of career relevance combine to drive both academics’ motivation levels and their ability to adapt to the changing landscape. Self-efficacy was influenced by factors such as struggles with adaptation to new online technologies and researching and teaching in a virtual environment. Academics’ sense of belonging was found to be challenged in unprecedented ways because of physical isolation and sometimes unfavourable home working environments. Perceptions of career relevance were found to be challenged by adverse developments such as reduced promotional opportunities, cuts in resourcing and job insecurity.

This paper makes three important contributions. First, Tinto’s (2017) model of student motivation and persistence is extended to examine academic motivation, adaption and persistence. Second, the model is applied to a crisis where staff face greater strain in maintaining connection to their colleagues and their university. Third, the influence of the COVID-19 crisis is examined by using the reconceptualised Tinto (2017) model in the context of accounting, as accounting international student enrolments and associated revenue streams have been impacted significantly more than those of many other disciplines.

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.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This paper proposes a framework that focuses on instilling feelings of gratitude within consumers. Participant sports events are often funded largely by sponsorship revenues, and their consumer base is considered to represent an identifiably unique market. These conditions are argued to be favourable for integrating a gratitude framework. A model is presented that depicts gratitude as a mediating mechanism within a reciprocal relationship between the sponsor and the consumers. It includes purchase intentions as the behavioural outcome of gratitude. The findings suggest that incorporating feelings of gratitude may prove to be advantageous for potential sponsors within the participant sports industry.

Pressing sustainability issues face the 21st century, as identified by the Millennium Development Goals and its post initiatives, and ethical principles related to fairness, equity, and justice are increasingly important to address climate change and resource scarcities. Yet, such ethical dimensions remain surprisingly little addressed in the tourism literature. Ecofeminist critique offers insights into this gap, identifying historical antecedents in patriarchal, Enlightenment-driven discourses of science where positivistic approaches facilitate the control and use of nature and women. This chapter draws from this critique to propose a preliminary, justice-oriented framework to resituate sustainable tourism within an embodied paradigm that covers intangibles such as emotions, feelings, and an ethic of care.

This chapter explores researcher reflexivity developed during an institutional ethnography (IE; Smith, 2005) of a primary school. It illustrates the use of a narrative method, “The Listening Guide” (Mauthner & Doucet, 2008), in particular my production of an “I” poem after being interviewed by research participants. This promotes an ethical approach to researcher reflexivity, enabling an explicit analysis of the researcher’s subjectivities in the use of ethnographic methods and a deeper understanding of privilege and power on the part of the researcher. The approach works to negate any researcher authority over the textual representations of the research participants and objectification of them. Consideration is given to the tensions between the sociological basis of IE and how this is troubled by particular approaches to narrative production. The point of reflection in institutional ethnography is not to learn about the researcher per se, but to learn about the researcher’s location in the “relations of ruling” (Smith, 2005), that is, the researcher’s standpoint. There are particular tensions for institutional ethnographers in seeking to avoid objectification of participants through both “institutional capture” and “privileged irresponsibility,” specifically; the imposition of researcher subjectivities in listening for, asking about, and producing texts. A significant concern, for example, in this research context is the researcher’s place and privilege in the education hierarchy. I argue that it is precisely because of the troubling nature of the Listening Guide and “I” poems that they can be utilized by institutional ethnographers in revealing and analyzing the co-ordination of social relations.