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This paper examines the role of white‐collar crime in the savings and loan crisis. Noting economists' assertions that crime was only a minor ingredient in the crisis, we compare the explanatory power of this "minimal fraud" model to that of its "material fraud" alternative. Bringing together evidence from every major study of thrifts in the 1980s, we argue that only the material fraud hypothesis can make sense of these data. This study demonstrates the utility of deductive reasoning in distinguishing between white‐collar crime and ordinary business transactions, thereby potentially contributing to prosecutorial efforts, and helping resolve long‐standing methodological dilemmas confronting white‐collar criminologists.

Disbound Original Held in Oak Street Library Facility. ; Printed by order of the Legislative Assembly of Ontario. Session paper no. 32, 1933. ; W.D. Black, chairman. ; Mode of access: Internet.

Frontline employee behaviors can elicit gratitude, allowing service providers to reap benefits including positive word of mouth. However, research has begun to suggest some behaviors might instead elicit indebtedness, a different emotion not always associated with positive outcomes. Using a qualitative study, we construct a model grounded in the threat to self-esteem theory that delineates differences in employee behaviors that generate these two emotions and the consequences of their elicitation. The model is empirically tested in two studies. Consistent with the threat to self-esteem theory, the findings indicate that customer gratitude arises in supportive employee-customer encounters and drives positive relational behaviors. Conversely, customer indebtedness occurs in threatening employee-customer encounters and possesses the potential to deter positive relational behaviors. As a result, we encourage scholars to appreciate the differences between these two emotions and managers to promote employee behavior designed to generate gratitude and not indebtedness.

ABSTRACT
The Accounting Historians Journal (AHJ) holds a prominent position as one of the pioneering international journals dedicated to the study of accounting history. Inaugurated in 1977, AHJ assumed the role previously held by its predecessor The Accounting Historian. Consequently, 2023 is its 50th anniversary, presenting an opportunity to share its origins and evolution over time. This study provides an overview of AHJ since its foundation, using bibliometric analysis based on similarity visualization from the VOSViewer software. It also uses citation analysis, cocitation analysis, bibliographic coupling, and co-occurrence analysis. The bibliometric analysis reveals four clusters centered on the following topics: Financial Reporting, Accountability, and Auditing; Luca Pacioli and Double-Entry Bookkeeping; Accounting Profession and Accounting Education; Taxation and Accounting Standards. Biographies are a subfield that was not captured by the co-occurrence analysis. This paper systematizes a scholarly understanding of AHJ to pinpoint key research domains and suggest potential directions for AHJ.

This volume includes the full proceedings from the 1994 Academy of Marketing Science (AMS) Annual Conference held in Nashville, Tennessee. The research and presentations offered in this volume cover many aspects of marketing science including marketing strategy, consumer behavior, international marketing, marketing education, among others. Founded in 1971, the Academy of Marketing Science is an international organization dedicated to promoting timely explorations of phenomena related to the science of marketing in theory, research, and practice. Among its services to members and the community at large, the Academy offers conferences, congresses and symposia that attract delegates from around the world. Presentations from these events are published in this Proceedings series, which offers a comprehensive archive of volumes reflecting the evolution of the field. Volumes deliver cutting-edge research and insights, complimenting the Academy?s flagship journals, Journal of the Academy of Marketing Science (JAMS) and AMS Review. Volumes are edited by leading scholars and practitioners across a wide range of subject areas in marketing science.

Mode of access: Internet. ; El impresor consta en colofón, en verso de K12. ; Anteportada. ; Sign.: a6, A-K12.