- Research Article
- 10.1016/j.jaccedu.2025.101001
Relevance enhanced: The use of business simulation in an introductory accounting course
- Jun 01, 2026
- Journal of Accounting Education
- Saurav K Dutta + 2 more +2
Publications from 2021 to 2026
Showing 10 of 821 papers
Relevance enhanced: The use of business simulation in an introductory accounting course
One Decade of Algorithmic Management Research
Code-Switching, Reggaetón, and Identity Negotiation Among Puerto Ricans in the Diaspora
This qualitative study examines the language ideologies surrounding code-switching and Puerto Rican Spanish among Puerto Rican bilingual speakers in Massachusetts, focusing on how these ideologies interact with identity construction in the diaspora. Participants in this study commonly described their own language use as Spanglish, emphasizing both its practical role in everyday communication and its significance as a marker of cultural and linguistic identity. Drawing on data collected through sociolinguistic interviews and focus groups, this research explores how participants perceive code-switching not only as a communicative strategy but also as a meaningful expression of Puerto Rican identity. Although negative ideologies persist–framing code-switching as linguistic inadequacy–this study centers on how speakers actively negotiate and redefine these views within their communities. Puerto Rican Spanish, shaped by historical contact with English and sociopolitical ties to the U.S., offers a unique lens through which to explore these dynamics. The findings also suggest that media representations, particularly through music genres such as reggaetón, contribute to shaping and reflecting language ideologies. By centering on speakers’ voices, this paper contributes to understanding how language ideologies form and are shaped by bilingual practices, and how code-switching functions as a form of linguistic citizenship in the Puerto Rican diaspora.
Read moreUS policy and Portuguese Africa during the Nixon years
ABSTRACT This study examines US policy toward Portuguese colonial rule in Africa during the Nixon period. US policy during this period is best known for supporting white supremacy in Africa, its hostility toward revolutionary nationalism and its benign neglect for black Africa. The administration, however, failed to deliver on its promises to support Portugal and stood passively as Portuguese colonialism imploded and Soviet-backed guerrillas came to power. Based exclusively on declassified sources, the study examines the interplay of policymakers, foreign policy management and the policy area to account for the disjunction between the administration’s stated intentions to bolster white rule in Africa and the actual conduct of US policy during the period.
Read morePoliticians on boards and CEO pay
ABSTRACT We examine whether former government officials serving on corporate boards are associated with higher CEO pay. Using hand-collected data on S&P 500 boards during 2016–2020, we classify boards by partisan composition: Neutral, Republican-only, Democrat-only, or Mixed. In cross-sectional specifications, boards with Democrat or mixed partisan directors are associated with 8–13% higher CEO pay. These associations disappear with firm fixed effects: coefficients fall by half and become statistically insignificant. The pattern is consistent with selection rather than treatment. Firms that appoint Democrat or mixed boards already pay more; changes in board composition within firms do not predict changes in pay. Only 15% of firms change partisan composition over the sample period.
Read moreThe impact of leadership on AI deployment study outcomes in healthcare: an integrative analysis.
Studies on AI deployment in healthcare demand interdisciplinary collaboration, making the team structure and leadership essential for guiding AI-driven innovation. Drawing on Upper Echelons Theory, a theory associating organizational outcomes with leadership expertise, we investigated how studies on AI outcomes in healthcare reflect the team structure and leadership. Study data were obtained from 105 studies globally in two literature reviews including 96 randomized clinical trials (RCT). We hypothesized that clinician-led AI deployment studies are more likely to have a significant impact, assuming that last authorship represents leadership. Our analysis using logistic regression controlled for AI- and workflow-related confounders, including AI types and origin, clinical settings, and region. We found that leadership background was significantly associated with AI impact, with clinical leadership having a higher likelihood of impact (OR = 7.793, p = 0.039). The finding maintained when analyzed within RCT only, revealing associations among leadership background, study design, and region.
Read moreMirrorball Politics: How Taylor Swift Reflects America's Partisan and Gender Divides
ABSTRACT Objectives This study explores public opinion toward global pop star Taylor Swift as a focal point gaining insights into contemporary political and social dynamics in the United States. Methods Drawing on national survey data, we investigate the intersection of partisanship, age, gender attitudes, and perceptions of Taylor Swift, a highly visible and successful woman. Results Our study reaches three important conclusions: First, views on Taylor Swift, like so much else in our society, are highly polarized by party and play an independent role in reinforcing partisan identities. Second, one of the sharpest divides on Taylor Swift is between Gen Z women and men, reflecting the pronounced gender divide among young voters that played a pivotal role in the 2024 presidential election. Finally, other than partisanship, the largest determinant of attitudes toward Taylor Swift is hostile sexism, wherein advances by women are seen as a threat. This effect manifests primarily among men, especially Republican men. Conclusion Like a “Mirrorball,” Swift has become a reflection of our society's deepest social and political fault lines and offers warning signs for the future of American politics.
Read moreMarket competition in the platform economy: new insights, integrative framework and research agenda
Letter to the Head of AI
Self‐Serving <scp>CEO</scp> Activism? How the Business‐Relatedness of <scp>CEO</scp> Activism and <scp>CEO</scp> Morality Interact and Spill Over to <scp>CSR</scp> Motives
ABSTRACT Chief Executive Officer (CEO) activism, defined as chief executive officers publicly engaging with contentious sociopolitical issues, can evoke mixed stakeholder reactions and even harm a corporate reputation. Although the business‐relatedness of CEO activism has been highlighted as important, evidence of its impact on stakeholders remains inconclusive. To address this, the present study examines CEO activism in conjunction with another substantial moral signal: CEO moral behavior. Drawing on attribution theory, our empirical studies demonstrate that the business‐relatedness of CEO activism reduces perceptions of a self‐serving motive—but only when the CEO's morality is not questioned. When the CEO's morality is questioned in their private life, business‐relatedness instead heightens perceptions of self‐serving motives. This attribution spills over to evaluations of the organization: Corporate social responsibility (CSR) initiatives are perceived as less genuine, ultimately harming corporate reputation. This study offers new insights into the attribution of CEO activism motives within the context of CEO morality and CSR.
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