Employee participation in non‐mandatory professional development – the role of core proactive motivation processes

With a focus on the self‐initiated efforts of employees, this study examined a model of core proactive motivation processes for participation in non‐mandatory professional development (PD) within a proactive motivation framework using the Self‐Determination Theory perspective. A multi‐group SEM analysis conducted across 439 academic and general employees of an Australian regional University provided initial support for the model. Results indicated that when employees are autonomously motivated to participate in non‐mandatory PD, intrinsic benefits are the most salient aspiration that also mediate the influence of autonomous motivation on transfer implementation intentions. Extrinsic benefits are likely to be a secondary outcome which does not directly relate to transfer implementation intentions. Further research should replicate and extend this core model in other organizational settings where participation in non‐mandatory PD is a critical factor in the effectiveness of the organization.     

Applying asset-based community development as a strategy for CSR: a Canadian perspective on a win–win for stakeholders and SMEs

In the December 2006 edition of Harvard Business Review , Michael Porter and Mark Kramer argue that by approaching corporate social responsibility (CSR) based on corporate priorities, strengths and abilities, firms can develop socially and fiscally responsible solutions to current CSR issues, which will provide operational and competitive advantages. We agree that an effective approach to CSR includes a mapping of strategy, risk and opportunity. However, we also caution that the identification of these to the exclusion of societal input may not be to the corporation's advantage. Instead, an investment in both strategic analysis and social capital can pay off from a social and an organizational standpoint. Compared with their larger counterparts, small- and medium-sized enterprises (SMEs) frequently have stronger relationships with their internal and external stakeholders that foster the development of social capital. As such, we believe that the sector offers a unique opportunity to identify additional models and frameworks in order to approach a strategic CSR model as espoused by Porter and Kramer. This paper explores a case study of one Canadian SME that uses a community development framework called Asset Based Community Development (ABCD) for its CSR programming. Because ABCD relies heavily on the development and maintenance of social capital and can be utilized to attain set objectives, we propose that it provides a supplementary framework through which the arguments of Porter and Kramer can be expanded. In applying the ABCD framework for CSR, we can begin to establish a programme that supports strategy, integrates employees and stakeholders towards a common vision, and creates unique and sustainable alternatives towards the resolution of social and corporate goals.     

Ted's Teas: A Two-Part Accounting and Audit “Crossover Case”*

This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two-part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real-world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two-part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners.     

We,campesinos: The potentials and pitfalls of agrarian populism in Colombia's agrarian strike

This contribution aims to explore the potentials and pitfalls for the emergence of a popular agrarian movement capable of offering a progressive alternative to the far-right. Taking the case of Colombia's national agrarian strike, the paper argues that food sovereignty can offer a mobilizing framework for a multiclass, antineoliberal agrarian coalition. However, the possibilities for building a counter-hegemonic movement should be taken with more caution. An examination of the class differentiation between and within campesino movements reveals how the interests of certain groups may be prioritized over others. While agrarian populism may offer an important political strategy for building coalitions and framing demands, a closer class analysis points to limits to its transformative potential.