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Recent major changes in the form and content tested on the Certified Public Accountant (CPA) exam have necessitated a re-examination of the relevance of undergraduate accounting coursework to CPA exam performance. Using data on candidates who attended an AACSB-accredited business school in the United States and who took the exam during the period 2005–2013, the authors examine whether the grades that candidates earned in relevant accounting course work affected their performance on related sections of the CPA exam. The authors find that student grades in related courses were positively associated with exam scores for all sections of the exam. This indicates that, despite changes to the exam and accounting education generally, an accounting curriculum can help prepare candidates to pass this critical barrier to entry in the accounting profession. The authors believe the results of this study have important implications for practitioners, academics, and candidates seeking to better understand the determinants of performance on this important professional examination.

The purpose of this paper is to provide a brief overview of the literature to date which has focused on co-production within mental healthcare in the UK, including service user and carer involvement and collaboration.

The paper presents key outcomes from studies which have explicitly attempted to introduce co-produced care in addition to specific tools designed to encourage co-production within mental health services. The paper debates the cultural and ideological shift required for staff, service users and family members to undertake co-produced care and outlines challenges ahead with respect to service redesign and new roles in practice.

Informal carers (family and friends) are recognised as a fundamental resource for mental health service provision, as well as a rich source of expertise through experience, yet their views are rarely solicited by mental health professionals or taken into account during decision making. This issue is considered alongside new policy recommendations which advocate the development of co-produced services and care.

Despite the launch of a number of initiatives designed to build on peer experience and support, there has been a lack of attention on the differing dynamic which remains evident between healthcare professionals and people using mental health services. Co-production sheds a light on the blurring of roles, trust and shared endeavour (Slay and Stephens, 2013) but, despite an increase in peer recovery workers across England, there has been little research or service development designed to focus explicitly on this particular dynamic.

Despite these challenges, coproduction in mental healthcare represents a real opportunity for the skills and experience of family members to be taken into account and could provide a mechanism to achieve the “triangle of care” with input, recognition and respect given to all (service users, carers, professionals) whose lives are touched by mental distress. However, lack of attention in relation to carer perspectives, expertise and potential involvement could undermine the potential for coproduction to act as a vehicle to encourage person-centred care which accounts for social in addition to clinical factors.

The families of people with severe and enduring mental illness assume a major responsibility for the provision of care and support to their relatives over extended time periods (Rose et al., 2004). Involving carers in discussions about care planning could help to provide a wider picture about the impact of mental health difficulties, beyond symptom reduction. The “co-production of care” reflects a desire to work meaningfully and fully with service users and carers. However, to date, little work has been undertaken in order to coproduce services through the “triangle of care” with carers bringing their own skills, resources and expertise.

This paper debates the current involvement of carers across mental healthcare and debates whether co-production could be a vehicle to utilise carer expertise, enhance quality and satisfaction with mental healthcare. The critique of current work highlights the danger of increasing expectations on service providers to undertake work aligned to key initiatives (shared decision-making, person-centred care, co-production), that have common underpinning principles but, in the absence of practical guidance, could be addressed in isolation rather than as an integrated approach within a “triangle of care”.

Americans who travel internationally are often shocked to discover retail outlets closed during weekend and evening hours in cities such as Paris, Rome and Berlin. Based on the implicit assumption that demand clearly exists, retailers at various locations throughout the globe have increased their hours of operation. While political debate regarding a variety of issues (costs, the rights of labor, religion, etc.) often rages, there has been an implicit assumption that latent demand for longer hours of operations exists. This study investigates through a longitudinal examination consumer perceptions of Saturday shopping in a country where such an activity was previously restricted. Specifically, studies perceptions of Saturday shopping among a sample of German college students who were raised with limited Saturday shopping hours. Data were gathered in 1996 – the year German legislation allowed expanded hours for retailers – and again in 1999, and comparisons are made. Strong differences are found between consumer attitudes towards Saturday shopping at the time of expansion and three years later, indicating the need for differentiating retail strategies in Germany and in other parts of the world that may soon be providing similar expanded retail access.

The attitudes and perceptions of New Zealanders toward current consumerism issues are outlined and compared with four other countries. Many of the opinions expressed are critical of the existing practices of business and appear to be common in the other four countries. The theory of consumer product life cycle suggesting the development of national consumer movements was not supported by the data obtained in New Zealand.

This study empirically investigates whether graduate degrees (MBA, MSA and MST) earned by candidates affect their performance on the CPA exam. By examining more than half million first-time exam sittings taken during the period 2005–2013, the authors find that candidates with a graduate degree performed better on each section of the CPA exam than those who only have an undergraduate degree. In addition, the authors find that the type of graduate degree also has an effect on the CPA exam performance. While candidates with an MBA degree generally performed better on the BEC section than those with an MSA or MST degree, those with an MSA degree performed best on the AUD and FAR sections; and those with an MST degree exceled on the REG section. This study contributes to the existing literature on the determinants of CPA exam success. In addition, this investigation provides valuable insights to candidates, academics and regulators. The findings of this chapter should be useful for academic administrators as they revise their accounting curricula to prepare for the new CPA licensure model. Furthermore, the results of this study should benefit accounting regulators in determining education requirements for future CPAs.

The purpose of this paper is to present challenges experienced by UK manufacturing companies undergoing a servitization journey to becoming product‐service providers.

The paper uses an exploratory single‐case study approach based on semi‐structured interviews, and archival data. A total of 22 senior managers were interviewed from the product‐service provider and its two suppliers, resulting in more than 400 pages of interview data. Data were analysed through an inductive research analysis by an emergent identification of patterns.

This research identifies critical and frequent challenges experienced by UK manufacturing companies undergoing a servitization journey to becoming product‐service system (PSS) providers. They are condensed into five pillars, which constitute the architecture of challenges in servitization. The architecture of challenges in servitization provides a full description of the strategy and operations of PSSs.

This is qualitative research based on a single case study. Given the nature of research design, the identified patterns cannot be used as a predictive tool.

This research provides a framework to understand, analyse and plan the strategic transformations to more highly servitized organisational forms.

This paper contributes to knowledge with a new model called “the architecture of challenges in servitization”. This is the only model that explains the importance of the strategic, operational and social tests that organisations confront when adopting servitization strategies. If companies understand these challenges, they have the potential to create unique sets of values for a variety of stakeholders.

To contribute to the understanding of how to manage turnover, the purpose of this paper is to determine if sales managers have the ability to predict high levels of propensity to leave (PL) from variables readily available in personnel records, and on commonly used employee surveys.

The data used for the analysis of the study variables were collected from the sales forces of a total of ten firms across a variety of consumer and industrial product categories, resulting in a sample of 604 respondents. Data were analyzed via multiple discriminant analysis.

The analysis and test results demonstrate that discriminant sets of attitudinal variables, personal characteristics, and aspects of the job can be identified and used to establish meaningful classifications of a salesperson's PL. Organizational commitment, satisfaction with pay, family status, job involvement, level of education, and compensation plan were all found to be significant. Analysis fails to support the existence of several attitudinal variables generally thought to be predictors of PL.

The overarching implication to be drawn is that any effort to address salesperson turnover must be holistic, rather than limited to a narrow set of variables. These findings hold implications for sales management researchers and human resource/personnel managers.