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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 following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Advocates training in business etiquette for auditors: an important “people skill” especially where the relationship of auditor and auditee is a delicate one. Discusses the basic principles underlying good manners and business protocol, trust, respect and mutual concern, and their expression in conversational aptitudes, order, propriety and convention. Also considers how to recover from lapses. Reports on a survey of the ranked concerns, with respect to etiquette, of 14 auditing executives.

The global economy is here to stay. What skills do technical professionals require to meet its demands? How must they interact across cultures to be effective? How can their needs be developed? A brief summary of the literature and a discussion of the AT&T approach provides some answers.

Social entrepreneurship has emerged as an important realm of entrepreneurship during the last decade. Research on what motivates social entrepreneurial activity continues to be of interest in the field. Given the integral role of the social entrepreneur, one area identified as deserving more attention is the leadership traits of the social entrepreneur. This paper addresses this gap by presenting a conceptual model on the role of national leadership culture on social entrepreneurship.

As part of the social fabric of a country, national leadership culture is viewed as a social contextual factor that can either enhance or hinder social entrepreneurial activity. As its broader conceptual base, this paper relies on institutional theory, marketing systems and leadership theory. At the heart of the proposed conceptual model are six leadership dimensions from the Global Leadership and Organizational Behavior Effectiveness (GLOBE) theoretical model: charismatic/value-based, team-oriented, participative, self-protective, humane-oriented and autonomous. These leadership dimensions are central to the propositions that accompany the proposed conceptual model.

Implications of this research for entrepreneurial marketing and public policy are presented. Since this research is conjectural, future directions for empirical research on national leadership culture in social entrepreneurship are discussed.

The conceptual model is the first to examine the role of national leadership culture on social entrepreneurship. The research adds value to the growing body of research on social entrepreneurship in its social context. It answers the call in the literature to examine leadership as it pertains to the individual entrepreneur’s pre-disposition to engage in social entrepreneurial activity.

The purpose of this paper is to examine three high school teachers’ beliefs about how their understanding of historiography influences their teaching.

The authors engaged in a qualitative multiple-case study based on semi-structured interviews and artifact analysis.

The analysis describes the teachers’ understanding of historiography in relation to ideas about historical perspective-taking, textbook use, the incorporation of primary sources in the classroom, and tensions between teaching content and teaching skills. The study concludes that while undergraduate exposure to historiography is potentially useful and can help history teachers manage the complexity of the profession, drawing upon historiographical understandings in order to recognize the construction of historical narratives in the classroom remains a persistent challenge.

Much of the work addressing the potential role of historiographical understanding for teachers has focused on teacher preparation and the ideas held by teaching candidates. This research emphasizes experienced teachers’ beliefs about the role that historiography plays in their teaching.

This study employs a multivariate GARCH model to investigate the relative sensitivities of the first and the second moment of bank stock return distribution to the short‐term and long‐term interest rates and their respective volatilities. Three portfolios are formed representing the money center banks, large banks, and small banks, respectively. Estimation and testing of hypotheses are carried out for each of the three portfolios separately. The sample includes daily data over the 1988‐2000 period. Several hypotheses are tested within the multivariate GARCH specification. These include the hypotheses of: (i) insensitivity of bank stock return to the changes in the short‐term and long‐term interest rates, (ii) insensitivity of bank stock returns to the changes in the volatilities of short‐term and long‐term interest rates, and (iii) insensitivity of bank stock return volatility to the changes in the short‐term and long‐term interest rate volatilities. The findings indicate that short‐term and long‐term interest rates and their volatilities do exert significant and differential impacts on the return generation process of the three bank portfolios. The magnitudes and the direction of the effect are model‐specific namely that they depend on whether the short‐term or the long‐term interest rate level is included in the mean return equation. These findings have implications on bank hedging strategies against the interest rate risk, regulatory decisions concerning risk‐based capital requirement, and investor’s choice of a portfolio mix.

In today’s world of heightened sociopolitical issues, consumer political ideologies may determine the nature of consumer-brand relationships. Consumers seek out self-affirming agents (e.g. friends, family and community) to bolster their beliefs, which help develop their sense of self. Increasingly, they also choose brands that fit into and support their worldview alongside other agents. Yet, little is known about the role of consumer political ideologies in shaping consumer behavior and consumer-brand relationships. This study aims to address this gap by exploring alternative political ideologies for market segmentation and brand attachment analysis.

This research uses an online survey for data collection that generated 819 usable responses. Respondents answered questions about their political orientations and then rated their attachment to 66 unique brands. This research uses cluster analysis to establish market segments using libertarian, authoritarian, conservative and liberal political ideologies, then between-group analyzes are used to determine significant differences in brand attachment.

Analysis reveals three clusters of consumers termed, conservative-libertarian, liberal-authoritarian and moderates. In 53% of the brands evaluated, the market segments’ degree of brand attachment differed significantly. Meanwhile, moderates demonstrate an overall stronger average brand attachment than the other market segments.

Findings suggest that shared political ideology provides a viable means to segment a market adding to the psychographic tools already available to brand managers. Findings also suggest that consumer political ideologies help inform brand attachment levels.

Given the ability to segment a market on political ideology, it is found that different segments demonstrate varying levels of brand attachment. In practical terms, using political ideology as a segmenting tool helps define a market segment and has a differentiable effect on attraction toward the brand. Thus, political ideology may be considered as brands position themselves and engage in corporate sociopolitical activism.

This research provides unique insights into consumer political ideology as an alternative segmentation tool and its role in understanding brand attachment.