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This is a national census of all worker cooperatives in the USA for 2017 implemented by the Democracy at Work Institute which is affiliated with the United States Federation of Worker Cooperatives, the largest worker cooperative association in the USA. The paper aims to discuss these issues.

Longitudinal survey with descriptive analysis of results.

The author identified 394 worker cooperatives and democratic workplaces in all areas of the country in fiscal year 2017 (though early tracking for 2018 shows at least 400 such businesses). While the typical worker cooperative is small (about nine workers and about $588,600 gross annual revenue) and either recently launched, or converted to the form, there are many notable examples of very large and/or long lasting businesses. Together they employ an estimated 6,734 workers and produce about $467m in revenue each year. The following analysis attempts to outline the basic geographic, structural, economic and demographic features of these enterprises.

The author reached out to this list of businesses via e-mail and telephone contact between August and November 2018. This included both members of the US Federation of Worker Cooperatives and non-members. The author asked participants to provide information based on their fiscal year 2017 performance. The survey asked similar questions to the prior year’s survey (e.g. total revenue, total assets, total wages, net income, total workers, total worker–owners, etc.), but also included some small changes in content, format and style. In total, 105 worker cooperatives responded and either fully or substantially completed the survey questions. All non-responsive firms were verified to be in business and operate as worker cooperatives in 2017 to the best of the author’s knowledge. Regardless of whether they responded, the author assigned all businesses an industry (NAICS) classification, foundational year and primary location based on basic internet research. This allowed the author to examine the larger universe when analyzing issues around the geography, age and industry of these enterprises. Additionally, internet research also allowed the author to add some other information about a portion of the non-responding worker cooperatives (e.g. number of workers, etc.) when such information was self-reported on their websites.

This is the only census of worker cooperatives done in the USA to the author’s knowledge.

In 2002, The Institute of Internal Auditors (IIA) observed the 25th anniversary of the publication of its first Systems, Auditability, & Control (SAC) study. This paper reviews the development of the SAC projects and their impact on Information Systems (IS) auditing in particular. Three different research methodologies were used for collecting the data for this research. First, a rigorous literature review was conducted. Second, an oral‐history methodology was used to collect data via interviews. Third, notes and minutes from many early committee meetings of IIA, including the SAC Committee, were studied. The early years (1954‐1977) saw a dearth of related literature. Thus individual accountants and auditors found it difficult to acquire or gather information on emerging issues. The Systems, Auditability, & Control (SAC) study published in 1977 was one of the major attempts to codify IS auditing knowledge. This study has been followed up by three other SAC projects in 1991, 1994, and 2001. These SAC projects have provided some of the best guidance for IS auditors over these last 25 years. From the beginning of IS auditing, there has been a continued acceleration of technology. In particular, the audit process has been impacted by the proliferation of microcomputers.

The horror genre is and always has been populated by women, who can be seen to be at once both objectified and empowered. Building off the preexisting gender hierarchies and dynamics embedded in the history of horror cinema, this chapter looks at a number of New French Extremity films that assault audiences with unrelenting scenes of violence, torture and self-mutilation, which are performed almost exclusively upon or by women. Although the films of the New French Extremity have been dismissed as exploitative in their representations of wounded and suffering female bodies, their narratives also offer internal criticisms of the misogynistic portals of victimhood that are prevalent in the genre. Through a close analysis of the films Inside (Bustillo & Maury, 2007) (French title: À L’intérieur) and Martyrs (Laugier, 2008), this chapter will examine how both films deviate from the male monster/female victim dichotomy. Although the women of these films may start off vulnerable, they take charge of their situations, while also compacting the nature of feminine identity.

The purpose of this paper is to examine the shared services or outsourcing decision.

Data are drawn from interviews with over 70 executives in leading organizations in relation to their strategic objectives in advocating the adoption of their chosen service delivery model.

The paper notes that decision making by the numbers alone (satellite strategy) may ensure reaching the strategic destination eventually, but perhaps too belatedly. One has to consider the different stages of the “in”, “out” or “shake it all about” debate relating to sourcing strategy and the costs thereof.

The paper is of value in enabling organizations to recognize the distinction between strategic enablement and their competitive intangibles.

The purpose of this article is to provide a brief summary of all the articles in this special issue.

Briefly discusses each article in this special issue.

This special issue of Journal of Business & Industrial Marketing aims to understand in greater depth both business‐to‐business purchasing and various types of buyer‐seller relationships. The authors selected 14 articles that provide an in‐depth understanding of the critical issues involved in purchasing orientations.

The article highlights how the papers in the special issue seek to understand in greater depth both business‐to‐business purchasing and various types of buyer‐seller relationships.