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The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.

The authors (1) present a comprehensive literature review in the academic/practitioner gap arena, and (2) develop a theoretical background for it. Further, they identify (3) the different information needs of these groups using value group theory and (4) the inherent factors and personality traits that influence career choice. Next, they (5) evaluate the values of each subgroup. They then (6) theorize what types of accounting research would interest each. They argue that (7) individuals who enter the academy differ from those who enter practice, and (8) the socialization processes and the impact of the professional setting (practice or academe) on behaviors further the separation of academic research from practitioner needs.

This paper is theoretical. It suggests that bridging the gap will be difficult. The study is theoretical. The limitation is that it does not empirically test the relationships hypothesized. By providing a comprehensive model of factors underlying the gap, however, it can be a fruitful source of research ideas for years to come. The implications are that it will be difficult to bridge the gap between accounting practitioners and academics. Having a greater understanding of the causes of the gap, however, may be very useful in fostering thought as to how to overcome it.

Prior literature on the topic is largely atheoretical. This paper is the first to develop a broad theory of the gap.

Stuebs et al. (2021, p. 38) note that soft skills “are essential for accountants to carry out their moral agency role in society.” Indeed, calls for aspiring accounting professionals to have well-developed soft skills have been ongoing for decades (American Accounting Association [Bedford] Committee on Future Structure, Content, and Scope of Accounting Education, 1986; Accounting Education Change Commission, 1990; Albrecht & Sack, 2000; Big 8 White Paper, 1989; Lawson et al., 2014; Pathways Commission, 2012). Despite these calls, the development of accounting students’ soft skills remains elusive (Fogarty, 2019; Rebele & St. Pierre, 2019). Perhaps this is not surprising as a commonly accepted, profession-specific definition of the term is lacking, as is consensus about the corresponding capabilities comprising accounting professionals’ soft skills. Instead, those in the accounting profession have treated the term soft skills much the way Justice Potter Stewart famously described hard-core pornography: “I know it when I see it” (Jacobellis v. Ohio 1964, p. 197). The problem, of course, is that such a description is individualistic and can lead to conflicts and inconsistencies not only in identifying the phenomenon (Baskin, 2018; Goldberg, 2010) but, more importantly, particularly in the case of soft skills, in taking steps to foster its development and measuring changes in it. Thus, understanding the term soft skills and its fundamental capabilities is a necessary prerequisite to the development of the soft skills deemed critical for future accounting professionals. In this chapter, the authors advance that understanding by developing an accounting-specific definition for soft skills and identifying a set of capabilities that comprise soft skills applicable to accounting professionals. The authors also discuss the implications of the work and conclude by recommending soft skills in accounting be referred to as professional competencies.

Purpose: The study is designed to investigate internal audit functions in banks’ cyber security governance processes by assessing the pros and cons of blockchain technology through swot analysis.

Need of the Study: The study is needed to clarify the complexities in internal audit fields integrated into cyber security governance and explore the blockchain application opportunities.

Methodology: Blockchain technology is explored from the point of technical concepts and policy framework by swot analysis to propose a set of solutions for continuous audit methods in cyber security governance.

Limitations: The sample of this study is limited to the personal ideas and evaluations of academicians, experts in the banking sector and legal regulators of Türkiye, with the data received between March and December 2021.

Findings: Blockchain technology can be applied as an alternative to conventional risk control methods as a mechanism of continuous audit methods to reduce human mistakes and special causes.

Practical Implications: The control of risk management operations for cyber security processes should be performed with the support of audit units of the banks. Therefore, innovations are being implemented to cyber-risk controls to drop the defects that cause technical and ethical issues with blockchain technology as a way of using automation. So, this advancement can be applied in audit operations practically for unanticipated events which can emerge in cyberspace to mitigate inherent risk to residual levels. However, there is ample room to adapt this technology for cyber security management and audit practices from the point of view of the labour force, regulations and environmental issues.

This paper aims to study the role of self-concept in consumer relationships with anthropomorphised conversational artificially intelligent (AI) agents. First, the authors investigate how the self-congruence between consumer self-concept and AI and the integration of the conversational AI agent into consumer self-concept might influence such relationships. Second, the authors examine whether these links with self-concept have implications for mental well-being.

This study conducted in-depth interviews with 20 consumers who regularly use popular conversational AI agents for functional or emotional tasks. Based on a thematic analysis and an ideal-type analysis, this study derived a taxonomy of consumer–AI relationships, with self-congruence and self–AI integration as the two axes.

The findings unveil four different relationships that consumers forge with their conversational AI agents, which differ in self-congruence and self–AI integration. Both dimensions are prominent in replacement and committed relationships, where consumers rely on conversational AI agents for companionship and emotional tasks such as personal growth or as a means for overcoming past traumas. These two relationships carry well-being risks in terms of changing expectations that consumers seek to fulfil in human-to-human relationships. Conversely, in the functional relationship, the conversational AI agents are viewed as an important part of one’s professional performance; however, consumers maintain a low sense of self-congruence and distinguish themselves from the agent, also because of the fear of losing their sense of uniqueness and autonomy. Consumers in aspiring relationships rely on their agents for companionship to remedy social exclusion and loneliness, but feel this is prevented because of the agents’ technical limitations.

Although this study provides insights into the dynamics of consumer relationships with conversational AI agents, it comes with limitations. The sample of this study included users of conversational AI agents such as Siri, Google Assistant and Replika. However, future studies should also investigate other agents, such as ChatGPT. Moreover, the self-related processes studied here could be compared across public and private contexts. There is also a need to examine such complex relationships with longitudinal studies. Moreover, future research should explore how consumers’ self-concept could be negatively affected if the support provided by AI is withdrawn. Finally, this study reveals that in some cases, consumers are changing their expectations related to human-to-human relationships based on their interactions with conversational AI agents.

This study enables practitioners to identify specific anthropomorphic cues that can support the development of different types of consumer–AI relationships and to consider their consequences across a range of well-being aspects.

This research equips marketing scholars with a novel understanding of the role of self-concept in the relationships that consumers forge with popular conversational AI agents and the associated well-being implications.

Narrative therapy uses psychological thinking to help people reconnect with important aspects of their lives that have become subjugated by a dominant problem story. Collective narrative practices (CNPs) such as the tree of life (ToL) metaphor apply these principles to communities. Limited research suggests that ToL groups benefit service users and staff in inpatient settings. The purpose of this paper is to explore the utility of a pilot ToL group, run in an inpatient treatment ward.

Nine participants attended a seven-week ToL group. Eight service users and two facilitators contributed to the evaluation. Qualitative data were derived from interviews and questionnaires and analysed from a social constructionist perspective using inductive thematic analysis.

Three themes were generated: first, a sense of community – service user and staff relationships developed both inside and outside of the group, through sharing personal experiences. Second, rediscovering identity – participants reconnected with important aspects of their lives, which helped them to plan their recovery. Third, usefulness of the metaphor – service users and staff reflected on useful aspects of the ToL metaphor and how groups could be improved in the future. Data collection methods were key limitations of the study. Further groups should be conducted, whilst considering means of developing CNPs and their evaluation in this setting.

Few evaluations of ToL groups have been conducted in inpatient settings. This research outlines considerations for setting up and evaluating ToL groups and highlights their value for service users and staff.

In this chapter, I reflect on the place of hope in activist criminology. Offering reflections from my own activist scholarship, this chapter draws out the ways in which hope structures and sustains our work across temporal frames and distinct modes of academic practice. This chapter develops a hopeful analysis of lineage, memory and resistance, reflecting on my participatory research with the Tamil community in London, and reflects on the revival of utopian thought in criminological scholarship. Hopeful imaginaries of an abolitionist future inform my scholar-activism with Reclaim Holloway – an abolitionist collective formed to influence the redevelopment of the Holloway prison site. I describe this future-oriented work before considering hope as a practice in the present, focusing on ‘pedagogies of hope’ as activist criminology in the classroom.

This chapter explores the parental experiences of 21 mothers of young and/or adult children who have been diagnosed with developmental disabilities (DD). Specific attention is paid to mothers’ reflections on marginalization, stress, and resiliency. Intersectionality of marginalization was explored with a select number of participants who identified with minority racial groups, with the LGBTQ community, and/or as a single or young mother. Data were collected via semi-structured interviews and analyzed using the constant comparative method. Eighteen mothers reported experiencing elevated levels of stress specifically related to challenges associated with DD; the need for greater investments of time and money was emphasized. However, nearly every participant highlighted stories of resilience and acclimation to these challenges associated with raising a child with DD. Thirteen mothers overtly discussed experiences of discrimination and marginalization. Some of these scenarios included being stared at or criticized in public, being excluded from social events, and facing discrimination within school settings. Select participants from marginalized backgrounds (being as a young parent, or as Black, single, lesbian, bisexual, and/or transgender) provided insight into how layers of marginalization negatively impacted their parental experiences. These personal accounts provide additional evidence that mothers of children with DD experience courtesy stigma. In addition, they provide a holistic illustration of motherhood experiences that does not center on only negative or positive aspects. Finally, the reports of mothers who identified with multiple marginalized identities strengthen the call for additional empirical focus on intersectionality as it concerns mothers of children with DD.

The buckling behaviour of engineering materials has been researched extensively since the 1890s and more recently, thin shell theory has generalised the analysis to include complicated boundary conditions. However, the approximations and assumptions which form the basis of engineering models make them inappropriate for textile materials. Very small stresses on textile materials cause extremely large strains so that the deformations are highly nonlinear. In this paper, we develop a nonlinear mathematical method. In the final section, the nonlinear differential equations used are generalised into a nonlinear evolution equation which is completely integrable and thus solved analytically obtaining dynamical solution for three‐dimensional fabric drape. These analytical solutions are applicable under all conditions and are not subject to computational difficulties associated with finding numerical solutions for highly nonlinear problems. The use of this analytical approach to fabric mechanics and dynamics provides us with a very powerful tool to formulate and solve many long‐standing problems in fabric and clothing technology.