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While worker well-being is increasingly recognised as a performance driver and marker of socially responsible organisations, workaholism is ubiquitous and remains poorly understood. This study aims to uncover workaholism precursors, dynamics and trajectories, and explains how organisations can manage its emergence and impact.

Fifteen semi-structured interviews were conducted with a diverse sample of self-identified workaholics in New Zealand and analysed through interpretivist phenomenological analysis.

This study contributes to the workaholism literature by elucidating how the work–identity link is formed and maintained, the psychophysiological experiences and worldviews of workaholics and the role families, organisations and culture play in workaholism. The findings also elucidate the relationship between workaholism, work addiction and engagement.

The authors outline how leaders and organisations can detect and manage workaholism risk factors and understand its trajectories to develop healthy workplaces.

The retrospective experiential accounts obtained from a diverse sample of workaholics enabled the identification of workaholism precursors, including some previously undetected in the literature, their complex interrelations with environmental factors and workaholism trajectories.

Rapidly evolving fintech and decentralized finance environments present an opportunity to reconsider how best to teach financial reporting, internal controls, auditing, taxation, and accounting information systems. Industrial firms have found considerable success in growing the customer value/cost ratio by applying “design thinking” (DT) to product and service innovation. DT may serve a similar, value-enhancing role in curriculum development and accounting pedagogy. The authors demonstrate the application of DT to the accounting curriculum using non-fungible tokens (NFTs) as an illustration. This chapter defines NFTs and DT, proposes a DT-based curriculum development model, and offers specific recommendations for teaching about NFTs in the classroom.

Are public officials held accountable for political scandals? Existing scholarship typically focuses on voters' response to scandals showing politicians are often punished at the polls for scandals. Specifically, they are more likely to be punished for the abuse of public office for personal gain than for scandals involving personal affairs. That said, not all politicians implicated in scandals seek reelection. Although difficult to observe, many politicians may be pushed out of office by their political party before they have an opportunity to stand for reelection – resigning or retiring before the next election. Others are appointed and consequently never stand for election. We collect a new dataset to understand how scandals affect politicians' careers and whether public officials are held accountable at other junctures. We trace the pathways of politicians implicated in scandals. We document the type and onset of scandals, individuals' reactions to scandals, and whether and when they leave office. Our novel data contribution provides rich descriptive statistics on corruption in the US Congress over time, with new insights into the conditions under which scandals end politicians' careers. The common patterns and significant differences revealed in these data suggest that the impact of scandals on public officials' careers may have less to do with the nature of the scandal or the specific actions undertaken by those implicated and may depend more on the actions of political parties.

Since several high-profile companies announced that they were radically redesigning their performance management systems and processes (PMSPs), commentators and scholars argue that these changes represent a trend that many companies are following, and even more are considering pursuing. The present paper aims to provide an overview of these redesigns and their rationales from the companies' point of view and theoretically reflect on their organisational value.

The analysis is based on a review of articles from journals, professional magazines and the business press that describe how nine high-profile companies from the debate changed their PMSP design.

The PMSP redesigns are directed towards what in the literature has been referred to as people PMSPs. The authors identify five organisational challenges to which the people PMSPs are exposed and specify the design elements that the companies have changed to meet these challenges. Finally, the authors outline a set of theoretical propositions that demonstrate some of the trade-offs involved with the redesigns.

The paper contributes to researchers and practitioners by providing more insight into why and how companies have redesigned their people PMSPs. Answers to these questions are vital in understanding the trends and redesigns that practitioners are currently considering. Furthermore, since the empirical research of the effects of these redesigns is still limited, we outline a set of theory-based propositions helpful for future empirical investigations.

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

This paper proposes a revised analytical model for accounting professionals that can be used to evaluate the financial well being of innovative companies that rely on earnings management practices (EM) for their growth. Through an analysis of corporate governance, financial reporting standards, and ratio analysis this paper reaches the conclusion that Enron extended previously researched earnings management practices that could have been detected in early 2000. Results of the analysis indicate that by using price book, price earnings multiple, net margin percentage, and return on assets, and taking into consideration the so‐called risk management activities which seemed to disguise highly volatile speculative derivative‐based activities, Enron was headed for implosion at least one year before its collapse.

Research was conducted to investigate whether, and how, political accountability might stabilise when agents are faced with profound changes in external structures such as competition laws and austerity policies.

We performed a field study from 2007 to 2015 in a regional hub in Finland and worked with data from document analysis, interviews and meeting observations. We have used embedded research design, where we apply methodological bracketing as well as composite sequence analysis for field research.

Accountability declined when irresistible external structures were the dominant influence on the unreflective actions of agents-in-focus. With time, however, the agents started acting critically by drawing on structures that could facilitate strategic actions to stabilise political accountability.

The field research and interpretation of the data were limited to the organisation analysed; however, the theoretical arguments allow for analytical generalisations.

The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible change in external structures.

The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible changes in external structures.

The study locates political accountability in the context of strong structuration theory and discusses how it is redefined by external structures.

Researchers, subject specialists, and information professionals have long been aware of scientific and technical (sci‐tech) dictionaries available from the U.S. government. Yet these reference sources often remain invisible to the general public, especially in libraries that exclude government documents from the main catalog or that maintain separate documents collections. However, as more libraries automate their holdings and load cataloging records for government publications into their online public access catalogs (OPACs), government documents should become more visible. Until then, it may surprise some to learn that many U.S. government agencies have allocated vast resources into compiling, publishing, and updating technical dictionaries in print, microfiche, and electronic format.