Accountability and not‐for‐profit organisations: Implications for developing international financial reporting standards

This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not‐for‐profit organisations (NPOs). Drawing on a global survey with respondents showing experience of NPO reporting in 179 countries, we explore: practice and beliefs about NPO financial reporting internationally; perceptions of accountability between NPOs and stakeholders; and implications for developing international financial reporting standards. Interpreting our research in the context of accountability, we find considerable support for developing international financial reporting standards for NPOs, recognising broad stewardship accountability to all stakeholders as important, but prioritising accountability upwards to external funders and regulators.     

An exploration of student failure on an undergraduate accounting programme of study

Academic failure creates financial and emotional issues for students, with associated resource and performance implications for higher education institutions. The literature reveals that much of the work on student performance is quantitative, restricting understanding of the deeper feelings and perceptions of students towards their studies. This paper explores undergraduate student performance from an experiential perspective, recognising the complexity and subjectivity of academic performance. Findings appear to highlight: the negative focus of reasoning underlying the choice of study; the impact of affect; the importance of the role of the tutor; the tutor expectations gap; levels of control and personal responsibility for learning; and patterns of participation as possible significant and important factors in understanding academic performance. Finally, the implications of the findings are discussed and further research outlined in terms of developing a predictive model that could offer early identification of students who are susceptible to academic failure and establishing appropriate, proactive support strategies for such students.     

Young children’s views of the technology process: an exploratory study

This paper describes an exploratory study of an aspect of the technological knowledge of two groups of five-year-old students in their first year at school. Their emerging understandings of the steps required to develop a new product were investigated through a series of interviews. A theoretical framework linking technological knowledge to ‘funds of knowledge’ from experiences outside the classroom supported the analysis. The data suggest that young children draw on a broad range of experiences and knowledge, often uncritically, in order to explain how things are made. They are able to transfer their understandings of the technological process from one experience to another particularly when they have the language and background experiences to support them. Of particular note however, is that they were often unfamiliar with the properties of materials and therefore unable to anticipate the processes necessary to convert raw materials into a final product. The research also highlighted some key considerations for working with young children in this area.     

The importance of threat,strategy, and resource appraisals for long-term proactive risk management among forest owners in Sweden

In natural hazards management, it is important to understand what motivates people to act when they or their property are threatened by natural hazards. Despite the importance of both threat and coping appraisals for responses to threats, less is known about the relations between threat and coping appraisals when risk management is long term. The present study examined appraisals of threat (cognitive and emotional), personal resources (cost and self-efficacy), and strategies (response-efficacy) as predictors of proactive management responses (past behavior and future intention) among forest owners in Sweden by means of a questionnaire (n = 1482). A path analysis revealed that threat appraisals and response-efficacy were direct predictors of past risk management behavior and the intention to respond in the future. Appraisals of resources, including cost and self-efficacy, were indirectly – via forest susceptibility and threat appraisals – related to threat responses. Although the model displayed reasonable fit for both owners more and those less involved in forestry, the cognitive appraisals variable was not a significant predictor of responses among owners less involved in forestry. In the full sample, the examined model explained approximately 50% of the variance in threat appraisals, and 28 and 17% in future intention and past behavior, respectively. Theoretical implications for how threat and coping appraisals are related during long-term risk management, and practical implications for forest risk management, are discussed.     

The Dissemination of Results from Supreme Audit Institutions: Independent Partners with the Media?

Maximising media coverage is one way for Supreme Audit Institutions (SAIs) to account for themselves and it has been argued that SAIs can become independent partners with the media. This strategy may appear appealing in particular when a response to audits is not compulsory. However, based on a case study of the Swedish National Audit Office (SNAO) in the years 2003–2007, this paper shows that several risks follow from a dissemination strategy focused on maximising media coverage. For example, it may result in an overly critical position in relation to the Executive, thereby challenging both SAI neutrality and SAI independence.     

An investigation of young fashion consumers' disposal habits

The research, undertaken in two different stages, was aimed at establishing an understanding of how consumers dispose of fashion products and how to increase sustainable consumption. Increasing volumes of textiles are being produced, purchased and disposed of in landfill sites, which affect the environment. Research has identified the influences in increased purchase behaviour and the tendency to keep clothing for a shorter time. A combination of qualitative and quantitative methods was used to undertake this exploratory research. Consumer focus groups and interviews were conducted initially to identify the main themes relating to fashion consumption and disposition. These were followed by a survey administered to young females to ratify the qualitative findings and to ascertain the extent of textile reuse and recycling. This study identifies consumers' lack of understanding of how this behaviour affects the environment and suggests ways of addressing the growing problem of textile waste and how fashion consumption could become more sustainable.     

Leadership for Sustainability: An Evolution of Leadership Ability

This article examines the existing confusion over the multiple leadership styles related to successful implementation of corporate social responsibility/sustainability in organisations. The researchers find that the problem is the complex nature of sustainability itself. We posit that organisations are complex adaptive systems operating within wider complex adaptive systems, making the problem of interpreting just in what way an organisation is to be sustainable, an extraordinary demand on leaders. Hence, leadership for sustainability requires leaders of extraordinary abilities. These are leaders who can read and predict through complexity, think through complex problems, engage groups in dynamic adaptive organisational change and have the emotional intelligence to adaptively engage with their own emotions associated with complex problem solving. Leaders and leadership is a key interpreter of how sustainability of the organisation ‘links’ to the wider systems in which the organisation sits, and executing that link well requires unusual leaders and leadership systems.     

Boundary work and tax regulation: A Bourdieusian view

Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields. Through the analysis of a recent critical incident in the tax field (Arctic Systems) with which the accounting profession is intimately associated, this paper uses a Bourdieusian lens to unravel the relational complexities of the regulation of tax avoidance at the complex and fuzzy boundary between acceptable and unacceptable tax practice. We develop an alternative, relational interpretation of tax regulation and contribute to a more nuanced understanding of regulatory practice within the tax field that also raises questions about regulatory practice more widely. We conclude by highlighting how a move towards ‘relational’ regulation might contribute to improved understanding of regulatory processes and practices.     

The role of health consciousness,food safety concern and ethical identity on attitudes and intentions towards organic food

The paper examines the roles of health consciousness, food safety concern and ethical self‐identity in predicting attitude and purchase intention within the context of organic produce. A conceptual model is derived and tested via structural equation modelling. Findings indicate food safety as the most important predictor of attitude while health consciousness appears to be the least important motive in contrast to findings from some previous research. In addition, ethical self‐identity is found to predict both attitudes and intention to purchase organic produce, emphasizing that respondents' identification with ethical issues affects their attitude and subsequent consumption choices.