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Every organisation has an existing set of values, an “organisational culture”. Could a richer set of values improve the organisation? If so, how is the organisation better. What are some ways of enriching the existing values, and who can do it? These issues are examined and their application is explored through examples.

The purpose of this paper is to develop, apply and validate a mesh-free graph theory–based approach for rapid thermal modeling of the directed energy deposition (DED) additive manufacturing (AM) process.

In this study, the authors develop a novel mesh-free graph theory–based approach to predict the thermal history of the DED process. Subsequently, the authors validated the graph theory predicted temperature trends using experimental temperature data for DED of titanium alloy parts (Ti-6Al-4V). Temperature trends were tracked by embedding thermocouples in the substrate. The DED process was simulated using the graph theory approach, and the thermal history predictions were validated based on the data from the thermocouples.

The temperature trends predicted by the graph theory approach have mean absolute percentage error of approximately 11% and root mean square error of 23°C when compared to the experimental data. Moreover, the graph theory simulation was obtained within 4 min using desktop computing resources, which is less than the build time of 25 min. By comparison, a finite element–based model required 136 min to converge to similar level of error.

This study uses data from fixed thermocouples when printing thin-wall DED parts. In the future, the authors will incorporate infrared thermal camera data from large parts.

The DED process is particularly valuable for near-net shape manufacturing, repair and remanufacturing applications. However, DED parts are often afflicted with flaws, such as cracking and distortion. In DED, flaw formation is largely governed by the intensity and spatial distribution of heat in the part during the process, often referred to as the thermal history. Accordingly, fast and accurate thermal models to predict the thermal history are necessary to understand and preclude flaw formation.

This paper presents a new mesh-free computational thermal modeling approach based on graph theory (network science) and applies it to DED. The approach eschews the tedious and computationally demanding meshing aspect of finite element modeling and allows rapid simulation of the thermal history in additive manufacturing. Although the graph theory has been applied to thermal modeling of laser powder bed fusion (LPBF), there are distinct phenomenological differences between DED and LPBF that necessitate substantial modifications to the graph theory approach.

In this paper we build upon previous research that examines how workers in devalued occupations transform structural conditions that threaten their dignity into resources with which to protect themselves. Through in-depth interviews and fieldwork with early childhood educators (ECE), we examine the work experiences of teachers in four distinct work contexts: daycare centers and within elementary schools, each in either the public or private sector. We find that these different school organizational contexts shape what kinds of identity challenges early childhood teachers experience. Different organizational contexts not only subject teachers to different threats to their work-related identity but also have different potential identity resources embedded within them that teachers can use on their own behalf. Thus, while all the early childhood educators in our sample struggle with being employed within a devalued occupation, the identity strategies they have developed to protect their self-worth vary across employment contexts. We show that the strategies these interactive service workers use to solve identity-related problems of dignity at work involve the creative conversion of constraints they face at work into resources that help them achieve valued work identities.

Although the organizational identity (OI) construct (Albert & Whetten, 1985) is now in its fourth decade, research in the field has been somewhat uneven, particularly with respect to an essentialist view and hypothetico-deductive type of studies. Believing that this stems in large part from insufficient construct clarity (Suddaby, 2010), this theory-development initiative presents an expanded conceptual framework. The authors exploit several key elements of individual identity and make the case for using these as the basis for conceptualizing an organizational-level equivalent. Starting with the premise that an individual’s identity is the product of comparisons, two dimensions are identified: the type of comparison (similarity, difference), referred to as the “identity conundrum,” and the object of comparison (self–other, self–self), referred to as the “identity perspective.” The authors then propose a four-cell distinctive conceptual domain for OI and explore its implications for scholarship.

This chapter explores how the intersection of disability and family has evolved in the US medical field over the 19th, 20th, and 21st centuries. Through an analysis of the Proceedings of the American Medical Association, this work demonstrates how physicians describe and view the connections between disability and family in bureaucratic activities. The exploration of the Proceedings documents elucidates the changing process around how physicians define the relationship of disability and family in the US through bureaucratic and policy discussions. A qualitative approach of content analysis is employed to evaluate the American Medical Association Proceedings of the House of Delegates from 1846 to 2022. Data collection applies deductive coding focusing on various terms related to the conceptualization of families with analysis exploring themes around disability within the searched terms. Results demonstrate how US physicians describe the relationship between disability and family over time in the US context. The findings highlight cases in which the medical establishment recognizes itself as a potential source of burden, families choosing burdens of supporting or not supporting family members with disabilities, and the medicalization of social phenomena related to disability. Additional findings include discussions of support systems that families with disabled family members can leverage for assistance. This first-of-its-kind longitudinal content analysis study provides insights on the meaning-making processes of physicians in relation to how conceptualizations of disability and family are described in medical proceeding documents. The value of this work lies in both the findings of how physicians describe the intersection of disability and family as well as the viability of medical proceeding documents for analyzing cultural-social phenomena. Additional value is added with the notion that physicians view disability in a familial context as being caught between problems and support.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

We examine and compare current practices in teaching preparation in U.S. accounting, finance, management, and economics doctoral programs.

We conduct an anonymous online survey of the pedagogical training practices experienced by Ph.D. students in accounting, finance, management, and economics programs in the United States.

Results indicate that accounting, finance, and management perform similarly with respect to providing doctoral students with first-hand teaching experience and requiring for-credit courses in teacher training. Accounting and management appear to utilize doctoral students as teaching assistants less than the other disciplines. A lower proportion of accounting doctoral students indicate that their program requires proof of English proficiency prior to teaching, and pedagogical mentoring is rare across disciplines. Accounting and management doctoral students feel more prepared to teach undergraduate courses compared to finance and economics students. However, all disciplines indicate a relative lack of perceived preparation to teach graduate courses.

This study provides empirical evidence of the current practices in pedagogical training of accounting, finance, management, and economics doctoral students.

The results highlight several areas where accounting could possibly improve with regard to pedagogical training in doctoral programs. In particular we suggest (1) changes in the teaching evaluation process, (2) development of teaching mentorships, (3) implementing a teaching portfolio requirement, and (4) incorporation of additional methods of assisting non-native English speakers for teaching duties.

The study fills a gap in the literature regarding the pedagogical training in accounting doctoral programs.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.