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One of the key features of the legal regulation of Network Marketing schemes around the world is "buyback" – the statutory duty of firms to repurchase the unsold stocks of distributors leaving the scheme. Although this seems an eminently reasonable approach to the problem of would-be entrepreneurs being persuaded to part with their life savings, in practice "buyback" provisions are widely avoided. More seriously, though, "buyback" ultimately exposes consumers to still greater levels of risk. Also exposed are banks, suppliers, and employees. The paper evaluates a number of alternative approaches to deal with the anomaly, recommending a pragmatic combination of regulatory control and "best practice."     

Developing and using a customer profile data bank

This article proposes the implementation of a customer profile system to aid the industrial marketer in: making daily sales decisions involving the firm's customers; the development of the vendor's “buyer mix”; and the production of marketing analysis reports used by the firm. The components of the customer profile are presented and the procedures by which these elements can be incorporated into the firm's decision making are explained. Working examples are also provided to reinforce the concepts. Unfortunately the names of the actual corporations had to be deleted or changed for reasons of confidentiality.     

Counselling to resolve a clash of cognitive styles

A conflict concerning perceived effectiveness arose within a small specialised department between the departmental managers and their senior analyst. Through self-referral and by referral from the managers, the analyst approached the author for counselling. Data concerning the cognitive styles of the departmental members were gathered using the Kirton Innovation-Adaption Inventory (KAI). Additional data on the analyst were gathered using the Myers-Briggs Personality Type Indicator. The KAI data was fed back to the members of the department along with an explanation of the theory underlying the instrument. They discussed the problem and their new perceptions in an attempt to develop a solution. The author acted to manage the process and keep the aims of their discussion in focus. Additionally, individual counselling with the analyst was carried out, using the other psychometric data and data derived through discussions of the problem. The analyst subscribed to look for an alternative career as a means of escaping from his situation since the pressures on the Company were reducing the possibilities of operational change within his department. The problems of counselling in this situation and the pitfalls of the approach are discussed, along with the benefits derived. The conclusions give new perspectives useful to future counselling situations.     

Impacts of COVID-19 on Women and/or Caregivers in Accounting Academia at Canadian Postsecondary Institutions and Suggestions Moving Forward: A Commentary*

This commentary provides insights on the issues faced by women and/or caregivers in accounting academia at Canadian postsecondary institutions during the COVID-19 pandemic. Personal reflections from 23 contributors across Canada were compiled and analyzed using thematic content analysis. Results show that COVID-19 has adversely impacted research, teaching, and other areas of work and life for this demographic. Research stopped or slowed, lower productivity was experienced, concerns over academic integrity increased, interactions with students decreased, academics left the profession, mental health was adversely impacted, and academics lost dedicated work time. In addition, the contributors provide suggestions to address these issues moving forward to help equity-seeking groups. Suggestions include support from postsecondary institutions at all levels, additional funding, adjustments to tenure and promotion criteria, and the option for a reduced workload.     

Estimated participation in U.S. carbon sequestration programs: A study of NIPF landowners in Massachusetts

Although carbon sequestration programs for non-industrial forestland owners in Massachusetts are being developed, very little is known about the program attributes of importance to different types of landowners or the likelihood that landowners will participate in any given program. This study estimates the probability that Massachusetts landowners will participate in several carbon offset programs using data from a survey of 3000 Massachusetts forestland owners. Results from an ordered logit discrete choice model suggest that the likelihood of enrollment in most programs is quite low. Landowners are clearly motivated by economic factors, but other aspects of carbon sequestration may also be important in their decision making.     

Workplace bullying and absenteeism: The mediating roles of poor health and work engagement

Workplace bullying is a major problem that affects the well‐being and productivity of employees. Some previous studies have found that workplace bullying is associated with absenteeism, which is a major contributor to lost workplace productivity. However, a comprehensive understanding of how different workplace bullying experiences are associated with absenteeism is currently lacking. In particular no previous studies have examined potential mediators of these relationships. The present article aimed to provide new insights into the relationship between workplace bullying and absenteeism. In a 12‐month prospective study of 500 Australian employees, we identified 5 distinct subtypes of workplace bullying experiences using a person‐centred approach. These bullying subtypes were found to be associated with absenteeism via health impairment and lower work engagement. The findings can be used to inform HR strategies to prevent and manage workplace bullying.     

eWOM Watchdogs: Ego‐Threatening Product Domains and the Policing of Positive Online Reviews

Suspicion regarding dishonest electronic word‐of‐mouth is a growing concern for consumers online. Individual consumers are occasionally seen acting as product review forum “watchdogs” within the websites they visit, posting vigilante comments against reviews they perceive to be fraudulent. This multimethod set of studies investigates consumer “watchdog comments,” and the way in which ego‐threatening product categories themselves may actually induce a prosecutorial mindset, leading to greater levels of suspicion toward positive online product reviews and the impulse to prosecute potential fraudsters. In Study 1, laboratory‐induced ego threat increased punitive severity against the act of falsifying online product reviews. In Study 2, a content analysis of actual Amazon.com reviews and consumer commentary indicates that the occurrence of watchdog comments is more common within ego‐threatening product categories.     

Local Responses to Long-term Unemployment: Delivering Access to Employment in Edinburgh

This paper examines locally developed policy responses to long-term unemployment in the city of Edinburgh: a labour market characterised by relatively low-unemployment and generally high levels of demand. Drawing upon in-depth interviews with 115 long-term unemployed people residing in the city, the paper first analyses the complex combination of barriers to work faced by members of this client group. Two recent labour market initiatives, developed by the local authority in partnership with other public and third sector agencies and (in one case) major employers, are then discussed. It is suggested that this locally focused, partnership-based approach may provide a useful model for local policy responses to long-term unemployment, particularly in buoyant labour markets.     

Instilling ethical behavior in organizations: A survey of Canadian companies

An organization's management control system can play an important role in influencing ethical behavior among employees. In this paper a theoretical framework of control is developed by linking various ethics related control mechanisms reported in the literature to the primary components of a management control system. In addition, the findings of a survey of the Financial Post's Top 1 000 Canadian industrial and service companies are reported. The survey investigated organizations' use of ethical codes of conduct, whistleblowing systems, ethics committees, judiciary boards, employee training in ethics, and ethics focused corporate governance and reward systems. The findings indicate that ethics related control mechanisms, particularly codes of conduct, are being used by a good number of organizations. However, closer analysis of the data suggests that many companies may only be paying lip service to the importance of promoting ethical behavior.R. Murray Lindsay is Professor of Accounting, Linda M. Lindsay is Assistant Professor of Accounting, and V. Bruce Irvine is Professor of Accounting at the College of Commerce, University of Saskatchewan. The authors share a teaching and research interest which focuses on examining the behavioral effects of management accounting and control systems on employee behaviour.     

Examining tourism SME owners’ place attachment,support for community and business performance: the role of the enlightened self-interest model

This research examines how support for the local community by small tourism businesses influences their enterprise performance, and the extent to which the owners’ place attachment influences the level of support that they provide to the community. Confirmatory factor analysis and structural equation modelling were used to analyse the responses from the owners of 298 small and medium tourism enterprises (SMTEs) operating in regional South Australia. Results of the analysis provide support for the validity of a structural model. The place attachment of tourism business owners has a significant positive effect on their support for the community which in turn has a significant positive effect on enterprise performance. The robustness of the structural model was tested through a series of invariance (equality) tests. Results demonstrate that the causal relationships among place attachment, support for community and enterprise performance hold true (are invariant) irrespective of the gender of the business owner, the size of the business, and/or the length of time the business has been operating. These findings have implications for research scholars in developing more robust tests of model relationships between and across groups, and for tourism policymakers aiming to support the sustainable development of regional tourism destinations.