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This symposium focuses on the individual and the organization in resource allocation decisions. Budgeting is an information exchange function involving “relational learning,” according to John P. Forrester and Charles J. Spindler. Their framework for assessing budget participant interactions and learning can guide future research on public budget theory. As if in a direct response to Forrester and Sprindler’s call for an examination of "the role played by the executive budget office,” Kurt Thurmaier dissects the microbudgeting decision making process by budget analysts in a state budget office. He examines the rationalities adopted by budget analysts as they shape budget problems (agency requests) into solution sets for consideration by the chief executive. Adopted budgets have implications for employees, especially when allocations challenge organizational culture. Mark A. Glaser and Lee E. Parker assess the impact of a community policing strategy on police officer perceptions as resources respond to a mission-accomplishment focus. I want to thank the ad hoc reviewers for this symposium, including Wes Clark, Ed Clynch, Arie Halachmi, Ken Klase, Earle Klay and Cliff McCue. The authors and reviewers deserve the credit for the quality of the symposium, while I assume any problems that arise from this collective effort

Increasingly police departments throughout the United States are in transition between traditional and community-based law enforcement. Community policing is thought to increase effectiveness by engaging members of the community in the coproduction of public safety. At the same time, the nature of police activities naturally encourages the formation of bonds between officers. Although bonds between officers are helpful, organizationally, in many ways, these same bonds can also become barriers between police and the citizens they serve. This “bond-barrier" relationship is popularly referred to as the "thin blue line.” The effectiveness of community policing and the use of public safety dollars depends on changes in internal operations as well as the departmental interface with citizens. This paper uses the input of over 300 law enforcement officers to examine an agency in transition between traditional to community policing including the application of a systems approach to articulate transitional concerns. In addition, this paper develops a Satisfaction-Mission Expectation Classification System and uses it to examine law enforcement officers' perceptions of the organization and its environment.

This chapter discusses the role of school leadership in the face of climate disasters and environmental injustices. These disruptions to schooling are emblematic of an increasing global uncertainty. School leaders play a pivotal role mitigating uncertainty following an environmental crisis or disaster through leadership activities that support their communities. However, preparing school leaders for unexpected disruptions to schooling has often been overlooked by preparation programs and professional development. The goal of this chapter is to equip school leaders with an essential understanding of both the influence of environmental injustice on schools and the tools to respond effectively to these events. First, the chapter contextualizes environmental injustice and inequality as a factor that influences school and student performance, especially for students living below the poverty line and students of color. Next, it synthesizes how school leaders have responded to prior instances of climate disasters and environmental injustices. Finally, it presents key considerations for school leaders confronting future occurrences.

The purpose of this paper is to numerically study blood flow through a subject‐specific carotid artery with a moderately severe stenosis, also to thoroughly analyse the wall shear stress (WSS), oscillatory shear index (OSI) and WSS angular deviation (WSSAD). One of the important aspects of this study is the investigation on the influence of the extensions attached to the domain outlets.

The segmentation of the carotid artery is carried out using a deformable model based on a level set method. A geometric potential force (GPF) is employed to deform the level set to obtain the carotid artery geometry. The initial surface meshing is generated using an advanced marching cubes (MC) method, before improving the quality of the surface mesh via a number of mesh cosmetic steps. The volume mesh generation has two parts. In the first part, a quasi‐structured, boundary layer mesh is generated in the vicinity of the geometry walls. The second part of the meshing involves unstructured tetrahedral meshing of the inner part of the geometry. After the meshing stage, the flow boundary conditions are generated by numerically solving the Helmholtz equation in both space and time. Finally, the explicit characteristic‐based split (CBS) method is employed in a parallel environment to produce a detailed analysis of wall quantities.

In general, WSS is very high in the vicinity of the carotid artery apex and in the proximity of the stenosis. From the results obtained, it is clear that the influence of outlet domain extension is marginal. While the peak instantaneous WSS differs by a maximum of 5.7 per cent, the time‐averaged WSS difference due to extended domain is only 1.3 per cent. Two other derived parameters are also examined in the paper, the oscillating shear index and the WSSAD. Both these quantities also display minor or negligible differences due to domain extension.

It has been perceived that domain extension is essential to avoid wrong application of boundary conditions. The results obtained, however, conclusively show that the outlet domain extension has only a moderate influence on WSS. Thus, outlet extension to the domains may not be essential for arterial blood flows. It is also observed that the dramatic values of peak WSS obtained near the stenosis is the result of high resolution mesh along with boundary layers used in this study. Both the outcomes represent the originality of this paper.

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.

The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.

The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.