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The income tax rules concerning distributions from qualified retirement plans are considered by most to be a maze of rules defying logic. Some distributions qualify for a variety of special federal income tax treatments while others are taxed as ordinary income.In 1974, Congress proposed to equalize the total tax of taxpayers who receive distributions from retirement plans regardless of whether the distributions are received in a lump sum or as an annuity. The legislation provided a ten-year forward averaging rule for determining the tax to taxpayers receiving a lump sum distribution from a qualified pension plan. This rule was subsequently modified to five-year forward averaging in 1986.Congress recently repealed the five-year averaging rule and enacted a simplified method for determining an annuity's return on investment. The justification for the new legislation was “simplicity” rather than the original purpose — to prevent the bunching of taxable income into a single year as results from a lump sum distribution.Although Congress set out to equalize the income tax across the two forms of distributions, after two decades of tinkering, the law penalizes taxpayers who elect to receive the deferred compensation in the form of a lump sum distribution and, thereby, encourages the withdrawal of retirement assets over the life of the retiree all in the name of simplification. However, the result of the changes in the law is neither equality nor simplicity.

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar citations to publications in Advances in Accounting Behavioral Research (AABR). All articles published in AABR in its first 15 volumes are included and four citation metrics are used. The paper identifies the articles, authors, faculties, and doctoral programs that made the greatest contribution to the development of AABR. Such an analysis provides a useful basis for understanding the direction the journal has taken and how it has contributed to the literature (Meyer & Rigsby, 2001). The h-index and m-index for AABR indicates it compares favorably among its peers. Potential doctoral students with an interest in behavioral accounting research, “new” accounting faculty with an interest in behavioral accounting research, current behavioral accounting research faculty, department chairs, deans, and other administrators will find these results informative.

The more orthodox versions of our discipline as well as other social sciences are grounded in the common presupposition that science and philosophy be expounded by an especially true level of language characterized by precision and absence of ambiguity. For this reason, tropological linguistic forms such as metaphor are often held to be illicit, as unimportant or nonessential frills, deviant and parasitic on normal usage, for use by none but the poet. Argues that metaphor, far from being a mere stylistic device, is an indispensable, and indeed inseparable ingredient of all discourses whether literary, scientific, philosophical, or accounting. Draws heavily on Black’s (1962, 1978, 1993) interaction account of metaphor as a basis for explicating the poetic and rhetorical roles that metaphor may play in accounting discourse. Through presentation of three primary propositions with supporting metaphoric illustrations, suggests that metaphor is very much a part of the way in which accountants create and disseminate meaning about the world as both part of mundane accounting discourse and extensions of discursive practices.

Paul D. Bliese is currently the commander of the U.S. Army Medical Research Unit – Europe. He received his Ph.D. in Applied Social Psychology from Texas Tech University. His research interests include multilevel methodology, leadership, and occupational stress. He is a consulting editor for the Journal of Applied Psychology, and also serves on the editorial boards of Leadership Quarterly and Organizational Research Methods. His work has appeared in the Human Performance, Journal of Applied Psychology, Journal of Applied Social Psychology, Journal of Occupational Health Psychology, Journal of Organizational Behavior, and Organizational Research Methods.Kristina A. Bourne is a doctoral candidate in Organization Studies at the University of Massachusetts at Amherst, where she also obtained a M.B.A. and a Women’s Studies Graduate Certificate. Her academic interests include gender and organization as well as family-friendly policies and benefits. She is currently working on her dissertation in the area of women business owners, and on a collaborative research project focusing on part-time work arrangements.Gilad Chen is an Assistant Professor of Psychology at the Georgia Institute of Technology. He received his Ph.D. in Industrial-Organizational Psychology from George Mason University. His research focuses on work motivation, teams, and leadership, with particular interests in modeling motivation and performance in work team contexts and the examination of multilevel organizational phenomena. His work has appeared in the Academy of Management Journal, Human Performance, Journal of Applied Psychology, Journal of Organizational Behavior, and Organizational Research Methods.Jae Uk Chun is a doctoral student in Organizational Behavior in the School of Management at the State University of New York at Binghamton, where he is also research assistant of the Center for Leadership Studies. His major research interests include leadership, group dynamics and group decision-making, and multiple levels of analysis issues.Vinit M. Desai is a doctoral student and researcher in Organizational Behavior and Industrial Relations at the Walter A. Haas School of Business, University of California at Berkeley. His research interests include organizational learning, sensemaking, and error cognition in high reliability organizations.Shelley D. Dionne is an Assistant Professor of Organizational Behavior and Leadership in the School of Management at Binghamton University, and a fellow in the Center for Leadership Studies. She received her Ph.D. in Organizational Behavior from Binghamton University. Her research interests include leadership and creativity, levels of analysis issues, and team development and training.Daniel G. Gallagher (Ph.D. – University of Illinois), is the CSX Corporation Professor of Management at James Madison University in Harrisonburg, Virginia. He currently serves on the editorial boards of the Journal of Organizational Behavior, Journal of Management, and Industrial Relations (Berkeley). His current research interests include the multi-disciplinary study of contingent employment and other forms of work outside of the traditional employer – employee relationship.David A. Hofmann (Ph.D., The Pennsylvania State University) is currently Associate Professor of Management at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill. His research interests include safety issues in organizations, multi-level analysis, organizational climate/culture and leadership, content specific citizenship behavior, and the proliferation of errors in organizations. In 1992, he was awarded the Yoder-Heneman Personnel Research award by the Society for Human Resource Management. His research appears in a number of journals including the Academy of Management Journal, Academy of Management Review, Journal of Applied Psychology, Journal of Management, Organizational Behavior and Human Decision Process, and Personnel Psychology. He has also co-authored several book chapters, edited a book (Safety and Health in Organizations: A Multi-level Perspective), and presented papers/workshops at a number of professional conferences.James G. (Jerry) Hunt (Ph.D. University of Illinois at Urbana-Champaign) is the Paul Whitfield Horn Professor of Management, Trinity Company Professor in Leadership and Director of the Institute for Leadership Research at Texas Tech University. He is the former editor of the Journal of Management and current Senior Editor of The Leadership Quarterly. He founded and edited the eight volume leadership symposia series, and has authored or edited some 200 book and journal publications. His current research interests include processual approaches to leadership and organizational phenomena and the philosophy of the science of management.Kimberly S. Jaussi is an Assistant Professor of Organizational Behavior and Leadership in the School of Management at Binghamton University and a fellow in the Center for Leadership Studies. She received her doctorate from the Marshall School of Business at the University of Southern California. Her research interests include unconventional leader behavior, creativity and leadership, identity issues in diverse groups, and organizational commitment.Lisa M. Jones is a doctoral candidate in Organizational Behavior at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill. She received her B.A. from the University of California at Berkeley and her M.B.A. and M.A. from Brigham Young University. Her research interests include leadership, collective personality, and innovation implementation.Kyoungsu Kim is Associate Professor of Organization in the College of Business Administration, Chonnam National University. His major fields of interest are culture and leadership at multiple levels of analysis. His research focuses on charismatic leadership, organizational structure, roles, culture, and multiple levels of analysis.Barbara S. Lawrence is Professor of Human Resources and Organizational Behavior at the UCLA Anderson Graduate School of Management. She received her Ph.D. from the Sloan School of Management at MIT. Dr. Lawrence’s current research examines organizational reference groups, the evolution of organizational norms, internal labor markets and their effects on employees’ expectations and implicit work contracts, and the impact of population age change on occupations.Craig C. Lundberg is the Blanchard Professor of Human Resource Management at Cornell University’s School of Hotel Administration. He works with organizations facilitating organizational and personal development and publishes extensively (over 200 articles and chapters, five co-authored books). His current scholarship focuses on organizational change and culture, consultancy, alternative inquiry strategies, and sensemaking and emotions in work settings.Kenneth D. Mackenzie is the Edmund P. Learned Distinguished Professor in the School of Business at the University of Kansas. He is also the President of a pair of consulting companies which support and enrich his research. He is a Fellow of the American Association for the Advancement of Science. He serves on various editorial boards and has published numerous books and articles. He received a B.A. in Mathematics and a Ph.D. in Business Administration from the University of California at Berkeley. He has spent his career trying to overcome the handicap of “excessive theoretical education.”Peter Madsen is a doctoral student at the Walter A. Haas School of Business, University of California at Berkeley. His thesis work examines the processes by which organizations attempt to learn from past failures and the organizational actions and characteristics that facilitate such learning. His other interests include organizational reliability, strategic management, the work-life interface, and ethics.John E. Mathieu is the Northeast Utilities and Ackerman Scholar Professor of Management at the University of Connecticut. He received a Ph.D. in Industrial/Organizational Psychology from Old Dominion University in 1985. He has published over 50 articles and chapters on a variety of topics, mostly in the areas of micro- and meso-organizational behavior. He is a member of the Academy of Management, a Fellow of the Society of Industrial Organizational Psychology, and the American Psychological Association. His current research interests include models of training effectiveness, team and multi-team processes, and cross-level models of organizational behavior.Sara Ann McComb is an Assistant Professor of Operations Management at the University of Massachusetts at Amherst. She obtained her Ph.D. in Industrial Engineering at Purdue University. Her research interests include alternative work arrangements and project teams. Currently, she is examining mutually beneficial links between organizations and part-time workers, particularly in the service sector. She is also studying the way in which project teams share information, a project for which she was award the National Science Foundation’s CAREER Award.Jone L. Pearce is Professor of Organization and Strategy in the Graduate School of Management, University of California, Irvine. She conducts research on workplace interpersonal processes, such as trust, and how these processes may be affected by political structures, economic conditions and organizational policies and practices. Her work has appeared in over seventy scholarly articles and her most recent book is Organization and Management in the Embrace of Government (Erlbaum, 2001). She is a Fellow of the Academy of Management and served as the Academy’s President in 2002–2003.Amy E. Randel is an Assistant Professor and the Coca-Cola Fellow in the Calloway School of Business & Accountancy at Wake Forest University. She received her Ph.D. in Organizational Behavior from the Graduate School of Management at the University of California, Irvine. Her research interests include identity in organizations, diverse group dynamics, group efficacy, cross-cultural management, and social capital.Richard Reeves-Ellington is currently Professor Emeritus in the School of Management at Binghamton University and an Associate Dean at Excelsior College. He taught at the American University in Bulgaria and Sofia University in Bulgaria as a Fulbright Senior Scholar. His fields of interest revolve around cross-cultural aspects of global organization, marketing, and business strategy. He also served on the Fulbright Selection Committee for SE Europe, the Muskie Foundation for students from the CIS, and the Fulbright Senior Scholars Program. His initial 33-year career in the pharmaceutical industry included 19 years of living in Asia, Europe, and Latin America.Christine M. Riordan is a faculty member in the Department of Management and also the Director of the Institute for Leadership Advancement in the Terry College of Business at the University of Georgia. Chris’ current research, which includes the study of labor force and cross-cultural diversity, has been published in journals such as the Journal of Applied Psychology, Journal of Management, Organizational Research Methods, and Research in Personnel and Human Resource Management.Karlene H. Roberts is a Professor of Business Administration at the Walter A. Haas School of Business, University of California, Berkeley. She has been on the review boards of many major journals in her field. She is a fellow of the American Psychological Association, the American Psychological Society and the Academy of Management. Her current research interests are in the design and management of organizations in which errors can have catastrophic outcomes. In this area she explores cross-level issues.Denise M. Rousseau is the H. J. Heinz II Professor of Organizational Behavior and Public Policy at Carnegie Mellon University. An organizational psychologist, her research focuses on worker-employer relationships and multi-level processes in organizational change. She is editor-in-chief of the Journal of Organizational Behavior, and in 2003–2004, President of the Academy of Management.Melissa Woodard Barringer is an Associate Professor of Management at the University of Massachusetts at Amherst. She obtained her Ph.D. in Industrial and Labor Relations at Cornell University. Her research interests are in the areas of total compensation and alternative work arrangements. She is currently studying part-time work in the service industry, and contingent work in the accounting and academic professions.

The presence and practice of individual and organizational humility has the power to enable organizational growth and change. Humility drives behaviors associated with learning and the ability to embrace the value of existing mental models while valuing the insights offered by new perspectives and approaches. This paradox-savvy practice, observed in humble individuals and organizations, allows them to appropriately value what is working about the existing system while simultaneously embracing the need for change. Our research finds humble behaviors emerging within psychologically safe environments that foster an attitude of inquiry, kinship, extraordinary collaboration, and professional excellence. Humble behaviors, at every organizational level, appear to enhance both individual and group capabilities that drive long term strategic advantage. Five capabilities were identified in our research: diverse networks, shared values, flexibility and adaptability, judgment and decision-making, and organizational learning. We bring these concepts to life by synthesizing established and emerging research, as well as diving deeply into an empirical case study that leverages humble practices in order to effectively drive organizational change. We argue that humility can impact organizing at all levels (individuals, leaders, followers, teams, executives, and organizations) and in so doing create the conditions in which sustainable organizational change can flourish.

Evaluation of any given student's responsiveness to intervention depends not only on how effective the intervention is, but also whether the intervention was delivered as intended as well as in the appropriate format and according to the most useful schedule. These latter elements are referred to as treatment integrity and treatment intensity, respectively. The purpose of this chapter is to define and describe how treatment integrity and intensity can be incorporated in the evaluation of outcomes associated with individualized intervention delivery.

To date, most research that takes up race as a theoretical or empirical category remains focused on uncovering the processes that lead to disparities in individual-level organizational outcomes such as pay and promotion. We aim to shift analytic attention away from people to organizations. This volume represents a collection of nine chapters that investigate how race shapes organizations and an organization’s ability to get the cultural, political, and material resources it needs to survive, that is, the organizing process. This interlocution argues for the importance of understanding organizations as social actors that also contend with race. Additionally, the introduction provides an overview of the chapters in the volume by briefly summarizing each contribution and highlighting the connections between them. The introduction closes with a discussion of the direction future research studies in this area might take.

The aim of this paper is to present the literature which identifies the characteristics of small enterprises and outlines the opportunities to utilise them in working with small businesses to prevent and reduce exposures to hazardous substances.

A search of a variety of data sources, including Medline, PubMed, Web of Science, Google Scholar, was conducted which combined the keyword search terms “small business”, “small enterprise”, “management”, “health and safety management”, “hazardous substances”, “hazardous chemicals”, “management of hazardous substances”. High quality studies were selected and combined with studies known to the authors.

A strong body of evidence exists which shows that the management of OSH in small enterprises has been extensively reviewed and the most recurring theme is the identification of problems and challenges. A growing body of literature also confirms that models for chemical risk management and social responsibility issues can play a key role in managing hazardous chemical exposures in small enterprises. Furthermore, studies have shown that there are certain characteristics of small business that potentially provide positive opportunities for the implementation of preventive interventions.

The paper identifies these characteristics and features and suggests these can be effectively utilised in the design and development of interventions to prevent and reduce exposures to hazardous substances in small enterprises. Few interventions, however, have been developed utilising these positive characteristics.

This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America.¹ But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews (1997), Gray (2002, 2006), and Deegan and Soltys (2007). The last of these authors note (p. 82) that CSEAR Summer Schools were initiated in Australasia, at least partly as a means to spur interest and activity in social and environmental accounting (SEA) research. So, too, was the first North American CSEAR Summer School.² We believe, therefore, that it is worthwhile to attempt in some way to identify where SEA currently stands as a field of interest within the broader academic accounting domain in Canada and the United States.³ As well, however, we believe this is a meaningful time for integrating our views on the future of our chosen academic sub-discipline with those of Gray (2002), Deegan and Soltys (2007), and others. Thus, as the title suggests, we seek to identify (1) who the SEA researchers in North America are; (2) the degree to which North American–based accounting research journals publish SEA-related research; and (3) where we, the SEA sub-discipline within North America, might be headed. We begin with the who.