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Within social and organizational psychology and the other social sciences the concept of identity is now widely embraced. Two theories that are increasingly being applied to help make sense of group and organizational identification are social identity theory and self-categorization theory (Tajfel, 1978; Turner, 1982; Turner, Hogg, Oakes, Reicher & Wetherell, 1987). These theories, jointly referred to as the social identity perspective, recognise that people’s individual characteristics and their group memberships play a significant role in shaping attitudes, values, beliefs, and behavior. Given this focus, interest in these theories mirrors the growing popularity of group-based management techniques applied to topics such as group decision-making, team building, group performance, organizational culture and organizational change.

Despite a renewed interest in processes which help organizations to harness social capital, it is apparent that practical efforts to achieve this rarely focus on employees who are members of low status groups. In large part this is because such employees tend to be skeptical of, and to resist, engagement in intervention programs on the basis of previous adverse experience regarding the benefits achieved and lack of trust. This paper presents evidence that, among hospital staff, work groups who felt they were devalued displayed higher levels of cynicism regarding the potential efficacy of a stress intervention program. Within the organization, devalued groups were characterized by lower levels of organizational identification and members of these groups reported under‐utilization of their skills by the organization. Thus, there is evidence that organizations are failing to realize the social capital of specific groups. The ASPIRe model of organizational development is discussed as an appropriate vehicle to provide devalued groups with genuine opportunities for development and empowerment. To the extent that such a program receives genuine institutional support, we argue that it has the potential to unlock key enclaves of social capital that tend otherwise to be overlooked.

Grounded in Media System Dependency theory, this work investigates the impact of new media on political efficacy. It suggests that dependence on online resources affects people’s perceptions about the democratic potential of the Internet. Using structural equation modeling, the study tests the relationship between political attitudes and the perceived utility of the Web. The analysis employs measures that take into consideration the facilitating role of communication technologies. Results indicate that online political efficacy is associated with individual views about the comprehensiveness and credibility of new media. Efficacy is also linked to the perceived ability of online tools to aid the maintenance of ideologically homogenous social networks. The intensity of Internet dependency relations is found to be predicted by the perceived comprehensiveness – but not credibility – of online news.

This paper aims to share how the Centre for Ageing and Dementia Research co-designs research within a national programme of work to improve the lives of older adults and those affected by dementia. Through examples of this work, the authors identify the barriers and enablers to participatory approaches and lessons to inform future involvement activities.

This study reflects on implementing the UK National Standards for Public Involvement into practice. Of international relevance, the observations span the research process from research prioritisation and design to research implementation and knowledge exchange.

This study demonstrates the importance of using a relational approach, working toward a common purpose and engaging in meaningful dialogue. Only through offering choice and flexibility and actively learning from one another can co-design lead to synergistic relationships that benefit everyone.

Key implications for researchers engaged in patient and public involvement are be receptive to other people’s views and acknowledge expertise of those with lived experience alongside those with academic expertise. Training, resources and time are required to effectively support involvement and meaningful relationships. A nominated contact person enables trust and mutual understanding to develop. This is an ongoing collective learning experience that should be embedded throughout the entire research process.

This paper demonstrates how the standards are implemented with people who are often excluded from research to influence a national programme of work.

Globalization introduces new challenges related to increased levels of diversity and complexity that organizations cannot meet without capable global leaders. Such leaders are currently lacking, so a theory-based approach to global leader development is needed. A critical intermediary outcome that enables competent global leadership performance is global leader self-complexity, defined by the number of unique leader identities contained within a leader's self-concept (self-differentiation) and the extent to which the identities are integrated with the leader's sense of self (self-integration). This research aims to generate and test a theory of the development of global leader self-complexity through identity construction during international experiences. In Study 1, I gathered qualitative data through retrospectively interviewing 27 global leaders about identity-related changes following their international experiences. Using a grounded theory approach, I developed a theoretical model of global leader identity construction during international experiences, which I empirically tested using quantitative data in Study 2. Specifically, I tested the hypothesized relationships through structural equation modeling with cross-sectional survey data from a sample of 610 global leaders. Findings from both studies indicate global leader identity construction during international experiences primarily occurs through interacting with locals and local culture over a sustained period, motivated by appreciation of cultural differences and resulting in increased global leader self-complexity. These results advance understanding of the global leader self-complexity construct (i.e., what develops) and global leader development processes (i.e., how it develops). Additionally, the findings have practical implications for global leader development initiatives.

As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.

We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insuffcient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.

The purpose of this paper is to consider mental health issues in children and adolescents with chronic illness or health conditions, including their treatment, and issues related to delivery of services.

A selective review of the literature was conducted to highlight significant mental health issues and their treatment in youth with various types of chronic illness.

A significant portion of youth experience mental health problems related to their chronic health conditions. While evidence-based treatments are available to address these problems, significant barriers exist that impede the delivery of psychological and behavioral interventions for many youth.

More controlled studies are needed to demonstrate the effectiveness and cost offset of delivering psychological and behavioral interventions for the population of youth with various types of chronic health conditions, particularly in clinical and community settings.

Policy reform can ensure that mental health issues are effectively addressed for children with chronic illness. Policy is needed that promotes integrated health care, whereby psychological and behavioral interventions are delivered in health care settings along with medical interventions to reduce barriers to care.

Significant numbers of children and adolescents have chronic health conditions and many experience mental health problems related to their conditions. While evidence-based treatments are available to address these problems, significant barriers impede the delivery of psychological and behavioral interventions for many youth. Health care policy promoting integrated health care to deliver psychological and behavioral interventions in health care settings along with medical interventions should reduce barriers to care and improve both physical and mental health outcomes for youth.

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.