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The purpose of this paper is to articulate the challenges of learning and improving in service delivery systems – that present managers with imperfect information, confounded variables, and tightly coupled interactions between operational and psychological factors – and present a simulator to assist managers to overcome these challenges.

After reviewing the literature on “learning from simulations” and the main challenges of learning in a service environment, the paper presents the assumptions underlying the service quality management simulator, its interface, and protocols to use it that have proven effective.

It is possible to assist managers to develop operational understanding – what to do, when and how much of it to do – about the drivers of service quality using a simulation environment.

In its present form, the simulator only takes a functional definition of service quality and captures the relationships in a business‐to‐consumer service environment. These shortcomings suggest future expansions to the theory. Also, while anecdotal evidence is reported of the benefits using the simulator, quantifying these benefits remains a challenge for future research.

The ability to customize the simulator's parameters to represent specific service settings makes it a powerful tool for operating managers facing some of the challenges described by the theory.

This paper documents, in a non‐technical way, the elements a set of relationships that has been shown to confuse managers and cause erosion of service quality and describes the simulator's uses and benefits in a pedagogical environment.

To some persons, private gardens, public parks, and farms appear to offer a safe way to preserve all of the plants and animals the environment needs. To people who ignore the need for conservation, the idea of paving and pruning and artificially laying out our land from coast to coast seems welcome. Wiser persons perceive that the destruction so imposed on nature would ultimately endanger our existence. The wilderness, with its wealth of animals and plants, holds a treasure from which we already extract the chemicals and genes we need for agricultural breeding, for industrial products, and for healing drugs. What to the layman may look like a disorderly swamp, or a dark forest, or an uninteresting prairie, actually encompasses complicated communities of vegetation and animals of all classes, communities that are held together in a stable balance by their interdependent components. Ecologists are identifying the key principles at work in these ecosystems of wetlands and drylands, forests and prairies. In their search for understanding of how life on our planet functions, they have called attention to the overriding need to preserve and protect the biological diversity that characterizes ecosystems. They have found instances in which short‐sighted human tampering has played havoc with subtle ecological balances. Too frequently entire species have vanished under man's onslaught. Sometimes such a disappearance is an indication that an entire ecosystem is out of balance.

Drawing on my own experiences at the University of California, Santa Barbara as a college professor of radical social change for 31 years who has been focused on the climate crisis for the past 10, I explore the crisis of higher education with respect to this most pressing existential challenge of the twenty-first century and propose various approaches, actions, activities, and projects for both classroom teachers and networks of educators.

These include the UC-CSU NXTerra Knowledge Action Network, the UCSB-developed nearly carbon neutral conference, and engaging students in designing and implementing systemic alternatives outside the classroom in their own communities such as Eco Vista in the 23,000-person community of Isla Vista just adjacent to UC Santa Barbara, among others.

The essay will end with a vision of a new type of university, exemplified in the world-spanning Ecoversities Alliance, and dreamed of in Transition U and Eco Vista U, two prototypes that I have been involved in co-creating with students, staff, faculty and community members in Santa Barbara, California, and in the Transition US movement.

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.

This paper examines the potential of “biomarkers” to provide immutable identification for food products (chocolate), providing traceability and visibility in the supply chain from retail product back to farm.

This research uses qualitative data collection, including fieldwork at cocoa farms and chocolate manufacturers in Ecuador and the Netherlands and semi-structured interviews with industry professionals to identify challenges and create a supply chain map from cocoa plant to retailer, validated by area experts. A library of biomarkers is created using DNA collected from fieldwork and the International Cocoa Quarantine Centre, holders of cocoa varieties from known locations around the world. Matching sample biomarkers with those in the library enables identification of origins of cocoa used in a product, even when it comes from multiple different sources and has been processed.

Supply chain mapping and interviews identify areas of the cocoa supply chain that lack the visibility required for management to guarantee sustainability and quality. A decoupling point, where smaller farms/traders’ goods are combined to create larger economic units, obscures product origins and limits visibility. These factors underpin a potential boundary condition to institutional theory in the industry’s fatalism to environmental and human abuses in the face of rising institutional pressures. Biomarkers reliably identify product origin, including specific farms and (fermentation) processing locations, providing visibility and facilitating control and trust when purchasing cocoa.

The biomarker “meta-barcoding” of cocoa beans used in chocolate manufacturing accurately identifies the farm, production facility or cooperative, where a cocoa product came from. A controlled data set of biomarkers of registered locations is required for audit to link chocolate products to origin.

Where biomarkers can be produced from organic products, they offer a method for closing visibility gaps, enabling responsible sourcing. Labels (QR codes, barcodes, etc.) can be swapped and products tampered with, but biological markers reduce reliance on physical tags, diminishing the potential for fraud. Biomarkers identify product composition, pinpointing specific farm(s) of origin for cocoa in chocolate, allowing targeted audits of suppliers and identifying if cocoa of unknown origin is present. Labour and environmental abuses exist in many supply chains and enabling upstream visibility may help firms address these challenges.

By describing a method for firms in cocoa supply chains to scientifically track their cocoa back to the farm level, the research shows that organizations can conduct social audits for child labour and environmental abuses at specific farms proven to be in their supply chains. This provides a method for delivering supply chain visibility (SCV) for firms serious about tackling such problems.

This paper provides one of the very first examples of biomarkers for agricultural SCV. An in-depth study of stakeholders from the cocoa and chocolate industry elucidates problematic areas in cocoa supply chains. Biomarkers provide a unique biological product identifier. Biomarkers can support efforts to address environmental and social sustainability issues such as child labour, modern slavery and deforestation by providing visibility into previously hidden areas of the supply chain.

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

At the commencement of this decade, leaving behind the “striking seventies”, we christened it the “anxious eighties”, for there was a profound disquiet and uncertainty among most of the population, a fear that things were going to get worse, but they could have hardly expected the catastrophic events of the year 1981. The criteria of quality of life are its richness, grace, elegance; by the promise it contains; inspiration and purpose, hope, determination (to survive, to make certain that the evildoer is not permitted to succeed), love of one's country — pro patria, of other days.

The purpose of this study was to examined the health effects of raw and cooked aqueous and methanol extracts of Vigna unguiculata on kidney function in Wistar rats.

Thirty-six Wistar rats (weighing 160 ± 10 g) were randomly assigned into nine (9) groups (n = 4). Group I (control): no extract. Groups II and III (aqueous extract of the cooked 350 mg/kg and 550 mg/kg). Groups IV and V (methanol extracts of cooked 350 mg/kg and 550 mg/kg). Groups VI and VII (methanol extracts of raw 350 mg/kg and 550 mg/kg). Groups VIII and IX (aqueous extract of raw 350 mg/kg and 550 mg/kg). After the seventh day of the trial, the rats were euthanized with chloroform, and blood samples were collected for biochemical analysis.

Results showed that the doses applied for cooked and raw V. unguiculata significantly (p < 0.05) enhanced kidney functions by increasing the body weight, glucose level, concentration of serum urea, creatinine, total protein, potassium and chloride in test groups compared with control. The packed cell volume and haemoglobin concentrations of raw aqueous extract at 550 mg/kg (36.5 ± 5.1; 12.3 ± 2.8) were significantly (p = 0.001) higher (29.8 ± 11.8; 10.3 ± 3.9) than the 350 mg/kg dose of the same extract, and cooked aqueous extract at 350 mg/kg dose was significantly (p = 0.001) higher (28.0 ± 10.1; 9.3 ± 3.4) than that of 550 mg/kg (25.8 ± 4.9; 8.8 ± 3.9) dose of the extracts.

The nutritional content of V. unguiculata potentially can augment the nutritional content of a diet and to a large extent, the regular consumers’ health. Essentially, V. unguiculata is composed of both macro and micronutrients capable of promoting normal kidney function.

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.