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In a world of increasingly global commerce, individual managers frequently migrate permanently to a new place of work. Over time, they acculturate—they learn and acquire the values of their host culture. The differences between national cultures' norms concerning the morality of questionable (by North American norms) accounting practices, and the ways in which individuals' beliefs about the morality of such action change as they settle into a new culture, are not well understood. This paper presents an exploratory study of the acculturation process with respect to accounting ethics of Chinese managers moving to Canada for an extended period of time. We test for two effects: first, for differences in ethical perceptions and intentions between members of the two cultures resident in their country of birth, and second, the effect of a significant acculturation effect on the Chinese group resulting from their living in Canada and studying in a North American MBA program for approximately one year. We find two acculturation effects. First, Chinese managers perceived a questionable cost accounting allocation to be more ethical than the Chinese in Canada. Although there was no significant difference in an overall measure of morality, investigation of this effect among various moral schema identified some perceptions of utilitarianism, moral Tightness and self‐interest to be significantly different among those Chinese who had spent one year in Canada compared to those in China, and closer to the beliefs of the Canadian‐born managers. We also found an acculturation effect relating to intention to take a questionable action. While there was no significant difference in intention between the Canadian‐born and Chinese in China, the newly‐arrived Chinese in Canada were significantly more willing to take the questionable action. This result was robust to controls for social desirability bias, gender and work experience. We conclude that reasoning processes differ between Chinese and Canadian managers, and are affected by an intense one‐year acculturation process (the first year of a North American MBA program). However, the acculturation process of the Chinese in Canada appeared to result in their greater willingness to undertake a questionable cost allocation than either their Canadian‐born or Chinese in China colleagues.

Recent research suggests that the firm's management control system (MCS) can have a significant and recursive influence on strategy formulation. We expand this discussion by arguing that the strategic role of MCS can be enhanced through its management of the firm's dynamic capabilities (Teece et al., 1997). Dynamic capabilities are the unique abilities to create and sustain competitive advantage based on a firm's processes (routines), positions (resources), and paths (strategic choices). We discuss various ways in which the MCS might more effectively help firms identify and build such dynamic capabilities. Specifically, we propose that this can be accomplished by: (1) increasing both management and employees' strategic understanding of the ongoing inventory of the firm's existing processes, positions, and paths, and (2) building new knowledge-generating mechanisms into these processes, positions, and paths. We offer a set of related research propositions for future studies and suggest behavioral research methods that can be used to investigate the propositions.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

In interviews, Jamie Lee Curtis positions Halloween (2018) as a #MeToo film. As merely self-serving publicity, this reading is far too simplistic. In Halloween (1978) Laurie Strode is victimised; she then assumes the role of quintessential Final Girl as described by Carol J. Clover, providing the template for the entire sub-genre of horror slasher films birthed in its wake. However, in the similarly titled 2018 film, Laurie is no longer a victim. Instead of following the role of the stereotypical Final Girl of slasher films, she falls more in line with one of Yvonne Tasker's Warrior Women.

This chapter investigates Laurie Strode's transformation throughout the Halloween franchise. Once passive and victimised, Laurie has evolved: No longer the Final Girl – or victim – her position and behaviour in this film is much more in line with the neoliberal Warrior Woman of action films. Thus, the film assigns her the role of action heroine as a vehicle for responding to the concerns of the #MeToo era – and in this era, women are no longer victims. Women can and will fight back.

THE first of the Islington Public Libraries, opened on September 21st, has proved a phenomenal success, and, at the same time, has thrown an interesting light on several modern theories in librarianship. It is, as our readers know, the fust of a system of five libraries, towards the erection of which Dr. Carnegie has given £40,000. The building itself is, as many librarians had an opportunity of judging at the “private view” described in our last number, of an exceedingly well‐lighted and attractive character. The arrangement and accommodation provided present several novel features. On the ground floor, opening from the Central Hall, is the Children's Lending Library and Reading Room. This is stocked with about 3,000 volumes for lending purposes, including French and German juvenile literature, and the reading room portion has seating accommodation for about a hundred children. A representative selection of children's magazines are displayed here, and there are special study‐tables for girls and boys equipped with suitable reference collections. A feature of this room is a striking dado of pictures illustrating scenes from English history, which goes far to make the room interesting and attractive.

This research proposes and evaluates hypotheses about patterns of communication in a multi‐party, multi‐issue negotiation. Data were from 36 four‐person groups. We found that the majority of groups initiated negotiations with a distributive phase and ended with an integrative phase—strong support for Morley and Stephenson's (1979) rational model of negotiation. We identified transitions between both strategic orientations (integration, distribution) and strategic functions (action, information), but found that the first transition was more likely to result in a change of orientation than of function and that negotiators were more likely to change either orientation or function (single transition) than to change both aspects of the negotiation simultaneously (double transition). Finally, we determined that negotiators used process and closure strategies to interrupt distributive phases and redirect negotiations to an integrative phase.

Over 30 years have passed since the enactment of Title IX, the legislation that required all schools receiving federal aid to provide “equal opportunity for both sexes to participate in interscholastic, intercollegiate, intramural, and club athletic programs” (East, 1978, p. 213). Since 1972, girls’ and women's sport participation has increased in high schools, colleges and universities, the Olympics, and professional sports. Researchers interested in the study of gender and sport have raised critical questions and conducted empirical research concerning the meanings of masculinity and femininity, the implications of sport participation, the meanings of heterosexuality and homosexuality, gender equity, and media coverage of sports (Dworkin & Messner, 2002). One persistent theme in the literature on girls’ and women's sport participation is the connection between athleticism and femininity. Historically, researchers have used the role conflict perspective or the apologetic defense strategy to examine girls’ sport participation. In this chapter, I analyze athleticism and femininity on a high school basketball team using a third framework.