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Certified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due professional care to help assure the public that they prudently exercise their responsibilities. In turn, accountants failing to use adequate due professional care face legal actions when “problems” arise. Based on an analysis of several legal databases, ascertains how the courts view professionals’ use of due professional care and how accountants can minimize such legal liabilities. Then analyses how the CPA profession can better comply with this important auditing standard.

Association to Advance Collegiate Schools of Business (AACSB) member schools often compare their faculties’ research records to journal lists of their “peer and aspirational” programs. They often survey faculty and administrators’ perceptions of journal quality; number of Social Sciences Citation Index downloads; or “count” the number of faculty publications – but rarely analyze accounting programs’ actual journal quality lists. To examine this issue, we use a survey of national accounting programs. We identify a set of quality-classified journal lists by sampling 38 programs nationwide, varying by mission (e.g., urban or research), degrees granted (e.g., doctoral degrees in accounting), and national ranking (e.g., classified as a Top 75 Research Program) – from which we derive 1,436 data points that classify 359 journals that appear on these 38 programs’ journal lists. We also describe a case study that an accounting program used to revise its old journal list. We also find that while programs generally use generally accepted “bright lines” among the top three categories (A+, A, A−), they tailor their listings from the wide variety of B or C classified journals to create their own sets of acceptable journals in these categories. The study provides guidance and data for accounting programs who wish to develop or revise their own journal lists. While many studies have examined journal rankings, this is the first study to document the use of journal lists by accounting programs with a wide array of missions.

Compare and contrast how the accounting, organizational behavior and other literatures analyze sunk costs. Sunk costs form a key part of the decision-making component of the management accounting literature, which generally include previously incurred and unrecoverable costs. Management accountants believe, since current or future actions cannot change sunk costs, decision makers should ignore them. Thus, ongoing fixed costs or previously incurred sunk costs, while relevant for matters of accountability such as costing, income determination, and performance evaluation are irrelevant for most short- and long-term decisions. However, the organizational behavior literature indicates that sunk costs affect decision makers’ actions – especially their emotional attachments to the related project and the asymmetry of attitudes regarding the recognizing of losses and gains. Called the “sunk cost effect” or “sunk cost fallacy,” this conflict in sunk costs’ underlying nature reflects one element of incoherence in contemporary accounting discourse. We discuss this sunk cost conflict from an accounting and a philosophical perspective to denote some ambiguities that decision usefulness and accountability introduces into accounting discourse.

Review, summarize and analyze the above literatures

Managerial accountants can apply many lessons from the various literature sources.

We also show how differing opinions on how to treat sunk costs impact a firm’s decision-making process both economically and socially.

Ember et al. (1992) addressed whether the “democracies rarely fight each other” hypothesis held true in the anthropological record of societies of various sizes and scales around the world. They indeed found that more participatory polities had less internal warfare – or warfare between one society’s territorial units (e.g. bands, villages, districts). The purpose of this paper is to examine when political participation would have similar effects in eastern Africa, and whether more participatory polities commit fewer atrocities against each other.

A cross-cultural sample of 46 societies from eastern Africa was used to retest the original Ember et al. (1992) multiple regression model and revised post-hoc models. The team read ethnographies to code for levels of political participation at the local and multilocal levels. Other variables came from previous research including warfare and atrocity variables (Ember et al., 2013).

The Ember et al. (1992) model did not replicate in eastern Africa, but analysis with additional variables (degree of formal leadership, presence of state-level organization, and threat of natural disasters that destroy food supplies) suggested that greater local political participation does predict less internal warfare. Also, more participatory polities were less likely to commit atrocities in the course of internal warfare.

This study demonstrates regional comparisons are important because they help us evaluate the generalizability of worldwide findings. Additionally, adding atrocities to the study of democracy and warfare is new and suggests reduced atrocities as an additional benefit of political participation.

Law enforcement officers (LEOs) suffer from premature mortality, intentional and unintentional injury, suicide and are at an increased risk for several non-communicable disease outcomes including cardiovascular disease and several cancers, compared to those employed in other occupations. Repeated exposure to stressful and traumatic stimuli is a possible mechanism driving these adverse health outcomes among LEOs. To better identify the sources of these health problems, the purpose of this paper is to determine the feasibility of conducting a cohort study using physiological measures of stress (e.g. heart rate) with LEOs; perceptions of the FitBit device, including LEO buy-in and attitudes associated with the protocol.

Data were collected from ten recent graduates of the Dallas Police Training Academy.

Results suggest that officer buy-in and protocol compliance was high. Officers were eager to participate in this study, and completion of weekly surveys was 100 percent. Minute-level missing data from wearable devices was relatively low (25 percent), and 90 percent of participants wore the FitBit devices on more than 90 percent of study days.

Results from this study suggest that wearable physiological devices can be effectively used in law enforcement populations to measure stress.

Financial reporting standards on foreign currency translation in many countries such as New Zealand, US, Australia, and Canada and the international standard issued by the International Accounting Standards Committee require the classification of foreign operations for translation purposes into two mutually exclusive types: integrated or independent. This classification determines the translation method. In judging whether a foreign operation is either integrated or independent, the accounting standard requires the evaluation of five qualitative factors. The standard neither describes the judgement process nor identifies the relative importance of the determining factors. It has been asserted that this lack of clarity may yield dissimilar results for firms whose circumstances are similar and consequently may reduce the comparability of financial statements across firms. Using a repeated measures design, this paper examines the judgement of preparers of financial statements (financial controllers) in determining the designation of foreign operations for translation purposes. The results indicate that the relative importance of the determining factors is about equal. No support is found for the assertion that the use of qualitative factors in accounting standards results in dissimilar judgements (lack of consensus) across respondents. Further, the results show that the subjects demonstrated consistency and self‐insight in their judgements. The results also indicate that the judgements of respondents are not biased toward either classification of foreign operation. This suggests that the observed bias may be motivated by economic factors rather than the outcome of using the qualitative cues in the accounting standard. When the respondents were debriefed, several of them identified ‘managerial independence’ as another determining factor that has not been included in the standard.

Presents, at some length, the story of the writer’s father, sharing the history and experiences of a generation who prospered in the Chinese laundry industry. Chronicles the introduction of the wholesale shirt laundry, presenting new innovations and ideas and branching out into new regulated businesses in other fields, showing how emerging problems were tackled and overcome. Cites that most of the information is from memory, observation, letters and manuals. Considers the development and changes in the industry from 1930 to 1970, looking also at the accompanying changes in standards of living.

The following is an annotated list of materials that discuss the ways in which librarians can provide library users with orientation to facilities and services, and instruct them in library information and computer skills. This is RSR's 11th annual review of this literature, and covers publications from 1984. A few items from 1983 have been included because of their significance, and because they were not available for review last year. Several items were not annotated because the compiler was unable to secure them.

The purpose of this study is to investigate family tourists’ emotional responses at world heritage sites (WHSs) by using cognitive appraisal theory (CAT).

The online survey was conducted targeting the family tourists who had travel experience at Pingyao Ancient City, a United Nations Educational, Scientific and Cultural Organization world heritage destination in Northern China.

Data analysis with 347 family tourists to the site, via structural equation modeling analysis, revealed that existential authenticity (i.e. intrapersonal and interpersonal authenticity) and family interpersonal interaction help evoke emotional experience, which generates family cohesion and storytelling behavior as responses.

This study results contribute to an existing body of literature on the ability of CAT to illustrate how emotional experience forms in the context of family tourism at WHSs. The study also provides a clear understanding on how to elicit emotions among family tourists at heritage destinations.

旨在运用认知评价理论 (CAT) 探讨家庭游客在世界遗产地 (WHSs) 的情感反应。

这项线上调查的对象为游览过平遥古城的家庭旅游者, 平遥古城是一个位于中国北方的联合国教科文名录中的世界文化遗产地。

本研究通过结构方程模型对由347名家庭旅游者提供的数据进行分析显示, 存在的真实性（即个人内部和人际真实性）和家庭人际互动有助于唤起情感体验, 从而产生家庭凝聚力和故事讲述行为的情感反应。

本研究结果为有关认知评价理论（CAT）的现有文献做出贡献, 以说明在世界遗产旅游地家庭旅游的背景下情感体验是如何形成的。该研究也为在文化遗产目的地如何引发家庭游客的情绪提供了清晰的解释。

El propósito de este estudio es investigar las respuestas emocionales de los turistas familiares en los sitios del Patrimonio Mundial (WHS) mediante el uso de la teoría de evaluación cognitiva (CAT).

Se realizó una encuesta en línea dirigida a los turistas familiares que habían tenido una experiencia de viaje en la Ciudad Antigua de Pingyao, un destino de patrimonio mundial de la UNESCO en el norte de China.

El análisis de los datos con 347 turistas familiares, a través del análisis SEM, reveló que la autenticidad existencial (es decir, la autenticidad intrapersonal e interpersonal) y la interacción interpersonal familiar ayudan a evocar la experiencia emocional, lo que genera cohesión familiar y comportamiento narrativo como respuestas.

Los resultados de este estudio contribuyen a un cuerpo existente de literatura sobre la capacidad de CAT para ilustrar cómo se forma la experiencia emocional en el contexto del turismo familiar en las CHM. El estudio también proporciona una comprensión clara sobre cómo provocar emociones entre los turistas familiares en el destino de patrimonio.