Working Toward More Engaged And Successful Accounting Students: A Balanced Scorecard Approach

Prior research indicates that student engagement is the key to student success, as measured by college grades, degree completion, and graduate school enrollment.  We propose a set of goals and objectives for accounting students, in particular, to help them become engaged not only in the educational process, but also in the accounting profession.  Utilizing a balanced scorecard framework, we categorize these goals into three main perspectives: Learning and Growth, Student Professional Development, and Employer/Graduate School.  The proposed goals are related to each other, suggesting that accounting students recognize the wide reach of their experiences.  If students are able to see that their successful completion of coursework can lead to successful interactions with business professionals (i.e. potential employers), they will be more likely to work hard in their endeavors – in other words, they will be more engaged in the broader educational experience.  If they are more engaged in their educational experiences, they will be more likely to succeed

A study of whistleblowing inaction using decision avoidance and affective forecasting theories: Effects on financial vs. other types of wrongdoing

The purpose of this study is to enlighten researchers and practitioners, alike, as to the whistleblowing effects of decision avoidance and affective forecasting tendencies, given the large proportion of individuals who have been shown to sit back and do nothing about wrongdoing that they have observed. There exists a vast amount of research in the whistleblowing stream, including more recent lines that address emotion as well as moral intensity. The extant literature, however, neglects to consider how one\u27s anticipated emotions may play a role in observers\u27 decisions to stay silent. The present study goes beyond anticipated emotion, however, as it allows for the possibility that these regret with inaction effects may differ according to both the moral intensity of the issue as well as the broader type of wrongdoing—financial or non-financial. Since the lack of whistleblowing reports is not specific to any one type of wrongdoing, this multi-disciplinary approach provides for a more comprehensive understanding of the issues. A 2x2x2 between-subjects experimental design was employed to assess the relationships of interest. Subjects predicted regret for the main character in their ethical scenario, and further described what the sources of their regret were. Because descriptive, categorical data was collected in addition to the primary response variable, two types of analyses were conducted. The primary ANOVA, using the predicted regret scores as the dependent variable, yielded two different significant, two-way interactions. A significant three-way interaction was found, however, in the logistic ANOVA, using presence/absence of regret description—for three different descriptions—as the dependent variable. This detailed analysis allowed for more subtle differences in the regret scores to be understood. Overall, the findings suggest that individuals aware of ethical situations of varying types and moral intensity levels think about regret differently when regret is salient for staying silent as opposed to when regret is salient for blowing the whistle

Hot Branching Dynamics in a Light‐Harvesting Iron Carbene Complex Revealed by Ultrafast X‐ray Emission Spectroscopy

Iron N‐heterocyclic carbene (NHC) complexes have received a great deal of attention recently because of their growing potential as light sensitizers or photocatalysts. We present a sub‐ps X‐ray spectroscopy study of an Fe$^{II}$NHC complex that identifies and quantifies the states involved in the deactivation cascade after light absorption. Excited molecules relax back to the ground state along two pathways: After population of a hot $^3$MLCT state, from the initially excited $^1$MLCT state, 30 % of the molecules undergo ultrafast (150 fs) relaxation to the $^3$MC state, in competition with vibrational relaxation and cooling to the relaxed $^3$MLCT state. The relaxed $^3$MLCT state then decays much more slowly (7.6 ps) to the $^3$MC state. The $^3$MC state is rapidly (2.2 ps) deactivated to the ground state. The $^5$MC state is not involved in the deactivation pathway. The ultrafast partial deactivation of the $^3$MLCT state constitutes a loss channel from the point of view of photochemical efficiency and highlights the necessity to screen transition‐metal complexes for similar ultrafast decays to optimize photochemical performance

الطقوس وجبروت الرموز: قراءة في الوظائف والدلالات ضمن مجتمع متحوّل

تتناول هذه الدراسة بالتحليل القضايا المتعلقة بالتحولات الاجتماعية التي ترافقها تحولات على مستوى الرمز و الدلالات. و بعد التساؤل عن فحوى هذه العلاقة بين ما هو اجتماعي و ما هو رمزي، و بعد التنظير لقضايا الرمز والشعائر الطقسية تحاول هذه الدراسة الإجابة عن الكيفية التي يواجه بها المجتمع المحلي هذه التحولات. إذ أن الحياة الاجتماعية قد تعلمنت و حركة تقسيم العمل قد عرفت مداها واستقلت أنشطة الحياة المختلفة عن الحياة الدينية، و مع هذه التغيرات، انتقلت الأنشطة الرمزية و الطقوسية إلى مستوى آخر مختلف عما سبق. لكن تمسك بعض الفئات بهذه الطقوس و الشعائر يمنحها تمسكا قويا بالهوية، و يؤدي وظيفة عيادية تجعلهم يفلتون من الرقابة اليومية و من طغيان الثقافة، البرمجيات والأزرار.Cet article aborde les questions relatives aux mutations sociales accompagnées de mutations symboliques et signifiantes. En s’interrogeant sur la nature de la relation qui existe entre ce qui est social et ce qui symbolique, et après théorisation des questions du symbole et du rite, cette étude tente de dévoiler la réaction de la société face à ces mutations.La vie sociale étant mondialisée et le mouvement de répartition des tâches ayant atteint ses limites, les différentes activités de la vie demeurent aujourd’hui indépendantes de la vie religieuse. Car grâce à ce changement, les activités symboliques et rituelles sont passées d’un niveau à un autre niveau. Cependant, l‘attachement de certains groupes à ces rituels, les reliant fortement à l’identité, exerce une fonction clinique qui leur permet de fuir le contrôle quotidien et la tyrannie de la culture, les logiciels et les manipulations digitales.This article tackles questions relating to so social change accompanied by important symbolic mutations. By questioning the nature of the relationship existing between what is social and what is symbolic, and after theorizing questions of symbol and rites, this study tries to reveal social reaction faced with these mutations.Social life being globalized and the repartition of tasks having reached its limits, the different activities of daily life nowadays remain independent from religious life. Therefore thanks to this change, symbolic activities and rituals have passed from one level to another one. Nevertheless the attachment of some groups to these rituals, strongly linked to identity, exerts a clinical function which allows them to flee from daily control and cultural tyranny, from software and digital manipulation.Este artículo aborda cuestiones relativas a las mutaciones sociales acompañadas de mutaciones simbólicas y significantes. Al interrogarnos sobre la naturaleza de la relación que existe entre lo que es social y lo que es simbólico, y tras la teorización de las cuestiones del símbolo y del rito, este estudio intenta desvelar la reacción de la sociedad frente a dichas mutaciones.Siendo mundializada la vida social y el movimiento del repartimiento de las tareas habiendo alcanzado sus limites, las diferentes actividades de la vida resultan hoy día independientes de la vida religiosa. Pues, gracias a este cambio, las actividades simbólicas y rituales han pasado de un nivel a otro nivel. Sin embargo, el apego de ciertos grupos a estos rituales que les ligan fuertemente a la identidad, ejerce una función clínica que les permite huir del control cotidiano y de la tiranía de la cultura, los logiciales y las manipulaciones digitales

Hot branching dynamics in a light‐harvesting iron carbene complex revealed by ultrafast x‐ray emission spectroscopy

Iron N-heterocyclic carbene (NHC) complexes have received a great deal of attention recently because of their growing potential as light sensitizers or photocatalysts. We present a sub-ps X-ray spectroscopy study of an FeIINHC complex that identifies and quantifies the states involved in the deactivation cascade after light absorption. Excited molecules relax back to the ground state along two pathways: After population of a hot 3MLCT state, from the initially excited 1MLCT state, 30 % of the molecules undergo ultrafast (150 fs) relaxation to the 3MC state, in competition with vibrational relaxation and cooling to the relaxed 3MLCT state. The relaxed 3MLCT state then decays much more slowly (7.6 ps) to the 3MC state. The 3MC state is rapidly (2.2 ps) deactivated to the ground state. The 5MC state is not involved in the deactivation pathway. The ultrafast partial deactivation of the 3MLCT state constitutes a loss channel from the point of view of photochemical efficiency and highlights the necessity to screen transition-metal complexes for similar ultrafast decays to optimize photochemical performance