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While Hemingway noted that all stories end in death, this story begins with a death in the family. I recount my mother's (Ma's) death from a sociological point of view, making use of an autoethnographic perspective. Such a perspective encourages a frank portrayal of my involvement in the story as well as more detached reflection of various behaviors (enacted by Ma, her children, her grandchildren, and her friends). I also focus on Ma as a child of the Depression, a young adult during World War II, and a casualty of a middle class lifestyle. Her death, while unwanted, allowed her to create and construct authentic encounters with her children, grandchildren, and friends – encounters that she had avoided while living the middle class life. Her story allows me to reflect on her death as encouraging an authentic understanding of my emotions.

Research on perceptions of organizational politics has mostly explored the negative aspects and detrimental outcomes for organizations and employees. Responding to recent calls in the literature for a more balanced treatment, we expand on how positive and negative organizational politics perceptions are perceived as stressors and affect employee outcomes through their influence on the social environment. We propose that employees appraise positive and negative organization politics perceptions as either challenge or hindrance stressors, to which they respond with engagement and disengagement as problem-focused and emotion-focused coping strategies. Specifically, employees who appraise the negative politics perceptions as a hindrance, use both problem- and emotion-focused coping, which entails one of three strategies: (1) decreasing their engagement, (2) narrowing the focus of their engagement, or (3) disengaging. Although these strategies result in negative outcomes for the organization, employees’ coping leads to their positive well-being. In contrast, employees appraising positive politics perceptions as a challenge stressor use problem-focused coping, which involves increasing their engagement to reap the perceived benefits of a positive political environment. Yet, positive politics perceptions may also be appraised as a hindrance stressor in certain situations, and, therefore lead employees to apply emotion-focused coping wherein they use a disengagement strategy. By disengaging, they deal with the negative effects of politics perceptions, resulting in positive well-being. Thus, our framework suggests an unexpected twist to the stress process of politics perceptions as a strain-provoking component of employee work environments.

Persistent change has placed considerable pressure on organizations to keep up or fade into obscurity. Firms that remain viable, or even thrive, are staffed with decision-makers who capably steer organizations toward opportunities and away from threats. Accordingly, leadership development has never been more critical. In this chapter, the authors propose that leader development is an inherently dyadic process initiated to communicate formal and informal expectations. The authors focus on the informal component, in the form of organizational politics, as an element of leadership that is critical to employee and company success. The authors advocate that superiors represent the most salient information source for leader development, especially as it relates to political dynamics embedded in work systems. The authors discuss research associated with our conceptualization of dyadic political leader development (DPLD). Specifically, the authors develop DPLD by exploring its conceptual underpinnings as they relate to sensemaking, identity, and social learning theories. Once established, the authors provide a refined discussion of the construct, illustrating its scholarly mechanisms that better explain leader development processes and outcomes. The authors then expand research in the areas of political skill, political will, political knowledge, and political phronesis by embedding our conceptualization of DPLD into a political leadership model. The authors conclude by discussing methodological issues and avenues of future research stemming from the development of DPLD.

The design of several electromagnetic devices, such as magnets and transformers, leads to a 3D magnetostatic field analysis. Although such problems can be solved by using vector potential formulations, scalar potential techniques seem to be more efficient because of the reduced number of unknowns they introduce. Even these methods, however, present certain drawbacks, depending on the way the scalar potential is defined: considerable cancellation errors in iron parts, difficulties to simulate multiply connected iron cores, a complicated way to compute a source field distribution.

The purpose of this paper is to expand on some of the points made in Ken Merchant's paper (this issue) in connection with the research‐practice gap.

Aiming to be provocative for the purpose of evoking further discussion, this commentary adopts the perspective that some deeply rooted misconceptions about the nature and production of scientific knowledge underpin the research‐practice gap.

There are three key findings. First, contrary to popular belief, practical knowledge does not simply derive from basic (“scientific”) knowledge “trickling down” to practice; instead, basic knowledge needs to be transformed into a theory or phronesis of management accounting in a manner that reflects the context and purpose of organizations. Practical knowledge therefore becomes a distinct and rigorous mode of knowing in its own right, no less important than basic knowledge. Second, the adoption of field research or the case study method may be the only way to overcome all of the dimensions associated with the “data problem” existing in management accounting. Finally, a strong argument can be made to suggest that the research‐practice gap and its epistemological underpinnings not only impede the discipline's ability to carve out its own unique intellectual identity (Malmi and Granlund), but they also explain the discipline's inability to produce a cumulative body of knowledge.

The paper suggests that a key step, among others, in addressing the researcher‐practitioner gap is the need to overcome philosophical misconceptions about the nature and production of scientific knowledge. This perspective has not received significant coverage in accounting.

The venture capital syndication brings in various resources for the portfolio firms, which positively affects those firms’ performance, while conflicts within syndicates also have negative impact on the portfolio firms’ performance. This study aims to explore the two opposite effects of the venture capital syndication on the portfolio firms’ operations. Drawing on Ma et al.’s (2013) power source match perspective, the authors examine the effect of (mis)match of power source between ownership and status on the portfolio firms’ performance.

The study uses panel data from two professional databases containing information about the venture capital-backed firms in China. The fixed effect model is applied to analyze the data.

This study found that power source match in the venture capital syndicates works positively on the portfolio firms’ performance. This positive relationship is weakened when there is ownership-dominated power source mismatch present.

This study suggests that when new ventures search for venture capital, it is better to allocate greater ownership to the venture capital providers with high-status power, so that ownership power and status power can have a proper match to increase the coordination among venture capital providers, thereby helping portfolio firms perform better.

This study looks into the performance of a portfolio firm when there is power a (mis)match in a venture capital syndication, extending the current literature in this area where only the performance of the venture syndications is examined.

The purpose of this paper is to share nascent theory, suggesting there are five types of parricide offenders. The old theories are not valid: child abuse is not the primary motivator for parricide events.

This research draws on archival data derived from public sources (i.e. court records, offender statements, newspapers, etc.).

Child abuse is not the primary motivator for youthful parricide events. However, it appears to remain a factor in the parricide equation. The Good Child Postulate romanticizes youthful parricide offenders and could introduce potentially harmful positive bias into investigations, trials and treatment. The nascent theory suggests the five fatal personality clusters for youthful parricide offenders.

The identified clusters are still being developed and statistically validated. More research and analysis is needed to delimit, refine and verify the five fatal personality types of parricide offenders and to create a clear, cohesive theory.

Murder in general has decreased over the past decade, parricides have not. A better understanding of the phenomena may help to slow the rate of parricide events. Law enforcement, natal families and the courts can help to improve rehabilitative outcomes if children could be recognized as the type of killer they are and treated differently during the investigative and defense phases of their cases. For example, if parents are placed on trial (i.e. are used by defense to mitigate/excuse the murders), some types of children will adopt the defense arguments laid out in court and feel no need for rehabilitation at all. Families of the murdered parents can come to a better understanding of what has happened – allowing them to grieve without being forced to defend the murder of their love one. This research serves as further correction for the promulgation of the notion that all parents who are victims of youthful parricide abused the perpetrator, thereby causing their own deaths. This does occur on occasion, but is not a complete picture of the phenomenon.

Although murder, in general, has decreased over the past decade, parricides have not. The standing typology stymies fresh research and researcher’s abilities to explore models that may help to teach parents, law enforcement and other caring members of society how to prevent parricides in the future. Additionally, the Good Child Postulate works to create positive bias in the courtroom as attorneys for well-off, white children can easily build an imperfect defense for a population that is not actually the abused population. This has many social justice implications.

This information can be utilized by law enforcement, attorneys, the courts, parents and the prisons/therapeutic settings to better meet the needs of the youthful parricide offender.

Traditional management accounting (MA) has certain limitations, and this highlights the need to examine the nature of cost‐management practices. The implications of non‐financial success factors are emerging in highly competitive financial industries. These receive more emphasis in service organisations that achieve the benefits of performance measurement. Although much is written on the need for accurate performance measures, comparatively little is known about the role of MA in measuring non‐financial performance (NFP). With a view to the implications of MA systems and the measurement of the performance of critical success factors in financial industries, this paper studies the role of MA in NFP in Japanese financial institutions.

The inadequacies of conventional management accounting (MA) systems increase the need of up‐to‐date MA information. However, critical non‐financial success factors are emerging in highly competitive technologically advanced business organisations, especially in the service sector with its increasing contribution to advanced economies and employment markets. As a result, the importance of the role of MA in measuring emerging non‐financial performance (NFP) is increasing in services, but comparatively little is known about non‐financial MA measures in services, and almost nothing in banks/financial institutions (BFI). This study attempts to review/investigate the practice of MA in NFP measurement of BFIs within the context of “new institutional sociology” theory and, consequently, to modify theory for further research that fits the dynamic nature of NFP in the financial services industry.