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Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated with the extent of disclosure, level of education provided and accreditation region.

In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors’ judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.

Existing theoretical explanations about the influence of affect in the process of creating ideas (ideation) and their corresponding empirical findings are contradictory. The purpose of the present chapter is to provide new insights by providing a theoretical explanation that is able to encompass these contradictions, and to support this theoretical approach with empirical data. We draw on personality-systems-interactions (PSI) and use an experimental design to capture dynamic effects between affect and ideation. Our findings emphasize the mediating role of affect in the ideation process and the moderating role of individual action-control in the regulation of affect and respective creative behavior.

The vast bulk of the discourse surrounding reproduction is centered on women. Yet, the rate of childlessness in the United Kingdom (and much of the world) is higher among men. Recently, there has been an increased focus on fatherhood and fathering in academia, policy, practice, and the general media. However, data on men who do not become fathers has been excluded and their experiences minimized and dismissed. Infertility research has shown that failure to achieve the high social status of parenthood has the similar effects on mental and physical health as a diagnosis of life-threatening illness. In this chapter, I will draw on two qualitative research studies to show how not achieving the pronatalist ideal of parenthood impacts on men’s identity, sense of self, behaviors, health and well-being and social networks across the life course. The workplace is an arena where people who do not fit socio-cultural norms and expectations are overtly and/or covertly stigmatized and discriminated against through policy, working practices and everyday interaction between groups and individuals. I will argue that failing to acknowledge men’s experience of non-reproduction has a significant impact on both individuals and institutions alike.

In business and management, cross-national and cross-cultural comparisons between countries have been a topic of interest for many decades. Not only do firms engage in business in different countries around the world but also within countries. The population has become more diversified over time, making cross-cultural comparisons within country boundaries increasingly relevant. In comparisons across cultural groups, measurement invariance (MI) is a prerequisite; however, in practice, MI is not always attained or even tested. Our study consists of three parts. First, we provide a bibliometric analysis of articles on cross-cultural and cross-national topics in marketing to provide insight into the connections between the articles and the main themes. Second, we code articles to assess whether researchers follow the recommended steps as outlined in the multigroup confirmatory factor analysis (MGCFA) approach. The results indicate that MI testing is incorporated in the toolbox of many empirical researchers in marketing and that articles often report the level of invariance. Yet, most studies find partial invariance, meaning that some items are not comparable across the cultural groups studied. Researchers understand that MI is required, but they often ignore noninvariant items, which may decrease the validity of cross-cultural comparisons made. Third, we analyze the dissemination of MI in the broader literature based on co-citations with Steenkamp and Baumgartner (1998), a widely cited article on MI in the field of marketing. We conclude by noting methodological developments in cross-cultural research to enable addressing noninvariance and providing suggestions to further advance our insight into cross-cultural differences and similarities.

This paper aims to evaluate four different simultaneous localization and mapping (SLAM) systems in the context of localization of multi-legged walking robots equipped with compact RGB-D sensors. This paper identifies problems related to in-motion data acquisition in a legged robot and evaluates the particular building blocks and concepts applied in contemporary SLAM systems against these problems. The SLAM systems are evaluated on two independent experimental set-ups, applying a well-established methodology and performance metrics.

Four feature-based SLAM architectures are evaluated with respect to their suitability for localization of multi-legged walking robots. The evaluation methodology is based on the computation of the absolute trajectory error (ATE) and relative pose error (RPE), which are performance metrics well-established in the robotics community. Four sequences of RGB-D frames acquired in two independent experiments using two different six-legged walking robots are used in the evaluation process.

The experiments revealed that the predominant problem characteristics of the legged robots as platforms for SLAM are the abrupt and unpredictable sensor motions, as well as oscillations and vibrations, which corrupt the images captured in-motion. The tested adaptive gait allowed the evaluated SLAM systems to reconstruct proper trajectories. The bundle adjustment-based SLAM systems produced best results, thanks to the use of a map, which enables to establish a large number of constraints for the estimated trajectory.

The evaluation was performed using indoor mockups of terrain. Experiments in more natural and challenging environments are envisioned as part of future research.

The lack of accurate self-localization methods is considered as one of the most important limitations of walking robots. Thus, the evaluation of the state-of-the-art SLAM methods on legged platforms may be useful for all researchers working on walking robots’ autonomy and their use in various applications, such as search, security, agriculture and mining.

The main contribution lies in the integration of the state-of-the-art SLAM methods on walking robots and their thorough experimental evaluation using a well-established methodology. Moreover, a SLAM system designed especially for RGB-D sensors and real-world applications is presented in details.

This paper uses two studies to examine taxpayers' knowledge of tax incentives for charitable giving and also explores the consequences of this knowledge on charitable giving decisions. The first study surveys 600 US taxpayers to establish a baseline understanding of how making a charitable contribution affects taxpayers. In the second study, we conduct an experiment with 201 US taxpayers in which we manipulate the knowledge of taxpayers by providing an educational intervention; we also measure, if, how much is donated in a hypothetical scenario under various tax deductibility conditions. The first study indicates fewer than half of participants understand the basic principles of how charitable donations affect tax liability. Our second study reveals that a short educational video is extremely effective at improving taxpayers' understanding and helping them accurately estimate the tax benefit associated with charitable giving. However, through moderated mediation analysis, we also show that participants who received this educational intervention and accurately estimated the tax benefits in turn decreased their charitable giving. We conclude that the majority of US taxpayers do not understand whether they benefit from certain deductions and may be overestimating the benefit they receive from charitable giving, resulting in giving more than they intend.

This chapter scrutinizes the role of ethnic categorizations in everyday-lived experiences in a diverse neighbourhood. It was found that ethnic categorizations do play an important part in use and perception in widely divergent ways. Users of public space categorize relevant others in terms of ethnicity in various situations and in relation to several activities. Ethnic categories provide meaningful frameworks both in the case of negative evaluations of behaviour and in understanding spatial segregation. Indigenous Dutch are ethnically categorized in terms of them avoiding public space. Established newcomers are aware of an ethnic hierarchy and feel abandoned by indigenous neighbours. On their part, these established newcomers consider more recently arrived new migrants as a sign of decay of the neighbourhood. Next to (perceived) ethnicity, language is taken in account as a separate important classifying principle.

While several countries have introduced strategic planning and management into the work of government and the civil service, there has been some international interest in the British Government's development of strategic management in the period from 1997 to 2007. This paper begins by setting out the characteristics of the development of strategic management, which included a phase of producing departmental strategic plans during 2003‐04. It shows that the government's strategic planning was politically owned. The plans were not formulated by civil servants and rubber stamped by ministers. An analysis of key planning documents for the National Health Service, including the one produced in 2004 as a strategic plan, shows that strategic thinking was emergent. The paper concludes with an observation on the limitations of ministerial‐led strategic planning in a government seeking to realise a state model of being strategic and enabling.

When presented with technical topics, undergraduate accounting students can be overwhelmed by information transmitted in a pure lecture format. Further, a lecture format does not allow for much student interaction or enable learning of higher-level skills that could be useful if the underlying content is changed by future regulations. Position paper instructional tools could be a beneficial alternative. A position paper can bring out students' soft skills of communication and critical thinking by making them take a stand, which is key for tax professionals and accountants generally. Since class meeting time is limited and face-to-face interactions are not always possible, a written position paper provides an alternative that can benefit students' understanding of technical information.