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Police-reported incidents of cybercrime appear to vary dramatically across Canadian municipal police services. This paper explores cybercrime reporting by police services in eight of Canada's largest municipalities, assessing (1) variation over time; (2) variation across jurisdictions; and (3) correlates of reporting volumes.

Data was collected from a combination of national Uniform Crime Report statistics and annual reports by police services. Two repeated one-way ANOVA tests and a Pearson's r correlation matrix were used to assess variation and correlation.

Findings suggest that police-reported cybercrime varies significantly across jurisdictions but not over time. Moreover, negative relationships were observed between police-reported cybercrime incidents per 100,000 residents and calls for service per 100,000, as well as number of sworn officers per 100,000.

The study assessed a small sample of cities (N = 8) providing 32 data points, which inhibited robust multivariate analyses. Data also strictly represents calls to police services, therefore excluding alternative resolutions such as public–private interventions.

Canadian provincial and federal governments should consider engaging in high-level talks to harmonize cybercrime reporting strategies within frontline policing. This will mitigate disparity and provide more accurate representations of cybercrime for future policy development. Additionally, services should revisit internal policies and procedures, as it appears that cybercrime is deprioritized in high call volume situations.

This paper introduces previously unreported data about police-reported cybercrime incidents in Canada. Furthermore, it adds quantitative evidence to support previous qualitative studies on police responses to cybercrime.

In the growing debate about designing new management control systems (MCS) to include stakeholder values, there has been little discussion about information overload. Stakeholder advocates call for including more environmental and related social disclosures but do not consider how information overload might impair the use and interpretation of corporate performance measures. As we know, shareholders and boards of directors are most concerned with market data such as earnings per share, dividend rates, and market value growth. In this chapter, we assert that management control system designers must consider information overload before expanding the MCS to include social and nonfinancial disclosures.

The paradox in expanding MCS is that demand for sustainability performance measures will likely result in overload for both information preparers and information users. Corporate Social Responsibility (CSR) and similar sustainability disclosures are likely to overload MCS and overwhelm the readers and users by performance reports that include multiple dimensions.

CSR affects the design of companies' annual reports because stakeholders are increasingly concerned with how organizations address their social responsibilities and how they disclose their societal responses. Management accountants are accustomed to providing performance measures within an organization and MCS usually have an internal focus. CFOs are often not accustomed to balancing the needs of stakeholders with those of managers and owners. We suggest that companies and CFOs will face an information overload dilemma in making these determinations, and that users will be overloaded in sifting through the multiple dimensions of information that are increasingly being provided. We suggest that the bias toward financial performance measures will distort both the provision of relevant information and the use of sustainability performance measures. We modified the Epstein and Roy sustainability model (2001) to illustrate some of these potential impacts.

We note that the balanced scorecard (BSC) was developed as one such tool to reflect and communicate multiple measures. We summarize a previous study showing how managers ignored multiple performance measures in a performance scorecard study. We then relate our results to some of the information overload literature to support our suggestion that stakeholders will face many of the same information overload issues and constraints when using and processing social disclosures.

Our summary of the information overload literature results in a call for more interdisciplinary information overload research involving real-world contexts and tasks. We note that most of the extant information overload literature is restricted to discipline-based silo-oriented studies and to simplistic evaluations, brand identification, or forecasting tasks. Our study went into some depth to describe the business, its strategies and objectives, and a comparison of actual results to specific goals. As management control systems evolve or are designed to report sustainability data, the issues surrounding increasing complexity and information overload will become exponentially problematic. We suggest that future research also include consideration of information overload conditions facing preparers and disclosers of sustainability measures.

This chapter provides an in-depth understanding of the cognitive processes that facilitate creativity from a multi-level perspective. Because cognitive processes are viewed as residing within the individual and as an individual-level phenomenon, it is not surprising that a plethora of research has focused on various cognitive processes involved in creative production at the individual level and the factors that may facilitate or hinder the successful application of these processes. Of course, individuals do not exist in a vacuum, and many organizations are utilizing teams and groups to facilitate creative problem solving. We therefore extend our knowledge from the individual to the team level and group level, providing more than 50 propositions for testing and discussing their implications for future research.

As the today's world is leading toward the digital dependency and after the world pandemic of COVID-19, the dependency of students and the university is completely through a digital medium, in context with that the higher education according to the demand of the generation is leading towards digital transformation. The digital transformation in the sector of education is the road map for the sustainable management and development of education. The digital transformation is the new pillar of education in which the students are mostly reliable. The digitalization in the field of education will lead to simple and clarified as well as multiple way for acquiring the knowledge. As the integration of the new model of education system is applied and implemented throughout the globe, the digital medium plays a significant role for the smooth and the systemic development of the model. In this chapter, the pathway for the development of the well-stable and well-developed strategies is considered in which the integration of the essential requirements, proper guidance, and advantages of the model is dependent for the transformation to digital medium of the higher education that will be leading to the development of the management and the education system. The foundation of that transformation model is detailed in the paper for the digitalization of higher education.

Seeks to explore the analytical rectitude of comparative culturalist approaches to the explanation of differences in the implementation of technologies in different settings. Takes theory and empirical observation from a well‐established case study of the use of information technology in the workplace as a form of worker surveillance (Kay Electronics) and examines a hitherto neglected feature of the company’s reconfiguration of the industrial labour process. Focuses on the realization that the quality monitoring system implemented to support manufacturing in the UK plant was not, as it was initially thought, a direct emulation of a system used in its Japanese sister plant, but was described by the company as a unique approach developed in response to the challenges of a UK manufacturing context.

Robert C. Pozen, Chairman Emeritus of MFS Investment Management and a long-time scholar of corporate governance, has proposed a model of professional board directorship that responds to the three main factors he believes underpin ineffective board decision making: the large size of boards; the lack of specific industry expertise; and inadequate director time commitment. The paper aims to discuss these issues.

The authors critically evaluate the efficacy of Pozen's proposed corporate governance model, addressing the three main factors underpinning ineffective board decision making.

A professional board consisting of retired executives with industry-specific expertise is vulnerable to a groupthink mentality, as well as to the availability of such individuals for board directorship seats. Moreover, while industry-specific expertise is a desired attribute of an independent board director, there are other attributes that firms are looking for, including international, regulatory/governmental, risk, technology, and marketing expertise. Lastly, Pozen's recommendations to reduce board size to seven members, as well as increasing the number of hours that independent directors spend on board-related activities (and commensurate compensation received), should be seriously considered as potential value-adding, corporate governance improvements.

The authors critically evaluate a corporate governance model that, based on director-related issues arising from the recent global financial crisis, has resurrected the concept of a “professional board” of directors. The authors utilize state-of-the-art academic literature from the fields of corporate governance and organizational behavior to evaluate the merits and de-merits of the proposed corporate governance model, and present their findings (and recommendations) for improvements in corporate governance practices.

This article aims to investigate prototypes of excellent performance in IT consulting and to examine the gender typing of the critical attributes used in prototyping.

Exploratory qualitative data were collected from focus group sessions and interviews of employees of a large international IT consulting firm. Responses were coded according to the gender typing of elicited attributes and content analysis was used to examine responses across stakeholders and levels.

The picture that emerged of a “top performer” covered a variety of skills and attributes, and overall was somewhat masculine‐typed. An employee's own characterization of excellent performance in his/her own job level was not necessarily congruent with other stakeholders' perceptions.

Data were collected from only one US‐based company and client perceptions were not directly assessed. Future research is needed to establish how prototypes impact performance evaluations and employee outcomes.

List of top performer attributes suggests ways in which IS/IT curricula could be improved, and also will be useful for recruitment and development of top performers.

This paper goes beyond identifying necessary skill sets to examine what “excellence” means to various stakeholders. It suggests it may be critical to understand how employees match up, or not, to this prototype.