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"How can we raise the standard of living of the world's poor and maintain high levels of social health and well-being in the developed world, while simultaneously reducing the environmental damage wrought by human activity? The social dimension of sustainability is becoming recognized as a necessary if not sufficient condition for attaining economic and environmental sustainability. The requisite dialogue requires inclusion at multi-levels. This collection of works is an ambitious and multi-disciplinary effort to indemnify and articulate the design, implementation and implications of inclusion. Included are theoretical and empirical pieces that examine the related issues at the local, national and international levels. Contributors are grounded in Sociology, Economics, Business Administration, Public Administration, Public Health, Psychology, Anthropology, Social Work, Education, and Natural Resource Management"--

The validity of an occupation goal‐expectancy model was evaluated using the actual position attainment behavior of professional public accounting firm employees. Actual position attainment behavior was monitored over a four‐year period. The hypothesized model relationships between the model variables, goal choice behavior, and position attainment were tested using linear multiple discriminant analysis and simple classification matrices. A within‐subject analysis was undertaken. The findings generally support the hypothesized relationships between expected utility, goal choice, and position attainment and the model's applicability within large public accounting firms.

This paper presents a reply to the preceding methodological note [6]. Additional comparative analyses are presented which at least partially answer some of the criticisms raised. The implications for future theory development and empirical field research are also discussed.

ABSTRACTA cognitive goal choice model incorporating goal and expectancy constructs is presented to describe and better understand the occupation‐position choice decision process. The sample consists of 136 public accountants employed by two large CPA firms. The model is tested using within‐subject analysis and a split‐sample validation procedure. The findings suggest that the model is useful in explaining and predicting professional accountants' goal choice behavior.

PurposeThe purpose of this paper is to describe an emergent supply chain management system that supports a sustainable values based organization (VBO) using a structuration theory‐based framework.Design/methodology/approachA case study of a sustainable beef cooperative employing a structuration theory framework provides insights into sustainable supply chain management models.FindingsThe supply chain design and management afford the key to the VBO's success. In order to attain the necessary price premium, the unique product attributes acquired through the natural beef production process must be sustained along the entire supply chain and communicated to the end customer. Structuration theory is useful in understanding supply chain management in VBOs.Research limitations/implicationsThe paper has implications for studying VBOs, particularly those prioritizing sustainability values. The descriptive model presented is useful in settings where organizational structure and the supply chain are needed to support sustainable products and processes and whose success is facilitated by establishing strategic partners, especially those that make possible economies of scale. The study is limited to one, privately owned firm, operating in a specialty industry sector.Practical implicationsThe paper has implications for those entities with an identified values set that endows the product with unique characteristics that must be conveyed to their end consumer in order to command a price premium and/or differentiate the product from a commodity. The case study provides an example of how a unique product as well as a facilitating organizational structure and supply chain emerge out of the application of a set of core values.Originality/valueLittle previous research focuses on implications of supply chain management in VBOs. In addition, the paper contributes to both the supply chain management and sustainability literature by relating supply chain management to a more comprehensive sustainability agenda including social, environmental, and long‐term economic sustainability and by a theoretically based structuring.

Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of "material science" as practiced by the "production engineers" is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen's position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and it is only through ideologically instigated applications that any moral value accrues. We discuss administrative evil and the role of instrumental rationality generally, and accounting specifically, in creating it. Veblen's characterization of financial capitalism and production engineers and his arguments for the primacy of economic efficiency versus "pecuniary gain" provide a basis for evaluating the legitimating action. We consider how Veblen's work relates to notions of instrumental rationality and then undertake a critical assessment of the ideas. Some of Veblen's ideas, while utopian, might be seen as an elixir for the detrimental influences of financial capital; however, at best, they provide a placebo for the ills of administrative evil and, as such, do not provide an amoral basis for legitimating the associated accounting systems.