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This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill sets, values, and cognitive preferences and further influences their decisions in tax reporting. By empirically examining the relation between CFOs with MST degree and their companies' tax compliance based on US data between 2004 and 2016, we find that CFOs with MST degree are associated with improved tax compliance, suggesting that US MST education, beyond general accounting education, cultivates graduates with higher levels of professionalism and ethics in the field of taxation. Moreover, we find that CFOs' tenure, age, and compensation influence the relation between tax education and tax compliance, suggesting company's compensation and employee policies influence executives' tax decisions. Finally, we find that pressures from financial reporting and CEOs with accounting educational background could alleviate the role of CFOs with accounting educational background in tax reporting, while institutional owners could strengthen the role of CFOs. This chapter provides evidence regarding the social implication of MST program and has important managerial implication to tax compliance, executive recruitment, and corporate governance.

Despite Bangladesh’s continued attempts, gender disparity in the workplace has long been a concern, and progress has been slow. Studies conducted earlier indicate that working women in Bangladesh experience an unwelcoming work environment, leading to unequal pay and limited opportunities for their career growth. Academic literature focuses little on the connection between gender and the physical work environment. This chapter focuses on the connection between the masculinist culture of organizations, how work is carried out, and workplaces are set up, illuminating the crucial role played by the built environment in maintaining gender equality. Infrastructure, spatial design, safety measures, amenities, and the biased culture often influence the obstacles to women’s long-term success in the workplace. This chapter investigates and comprehends the constraints female employees encounter in Bangladesh during their work by scrutinizing the influence of the physical space and the biased socio-psychological environment. As women’s long-term professional progress depends on how these elements are interrelated, improving the environment is the first step toward a fairer and more empowered work environment. A qualitative approach has been used in this study. Seventy-eight Bangladeshi graduate, working women have participated in this research. The results show that, regardless of efforts, the environment in Bangladeshi workplaces is inhospitable, directly affecting women’s careers. Building a welcoming workspace accommodating all genders is crucial for creating gender parity and promoting long-term professional growth. Therefore, this research suggests that the government should capitalize on successful efforts and investigate alternative techniques to improve this issue.

Bailey et al. (2001) queried accounting researchers concerning admitted fraudulent research practices, their beliefs about the prevalence of such practices among their peers, and their perceptions of the causal factors. They used a randomized response technique that assures anonymity, and it remains the only published study to ask these questions explicitly. Over the past two decades, publication pressures have increased, and accounting academia has experienced a shocking instance of fraud. The current study replicates Bailey et al. (2001) and extends the study by asking new questions about the adequacy of participants’ graduate training, the perceived attitudes and practices of mentors and coauthors, and whether their awareness and concern have evolved. Participants’ comments provide insights about the accounting research environment. Importantly, they indicate a lack of consensus about the legitimacy of research practices.

Public information campaigns (PICs) have increasingly become part of global migration deterrence projects. Australia’s No Way campaign has been widely publicised for its harsh messaging, declaring to would-be asylum seekers that ‘you will not make Australia home’. In this chapter, the author argues that in addition to targeting potential asylum seekers throughout the Middle East and Southeast Asia, the No Way campaign is directed towards multiple audiences, including diaspora communities in Australia, the Australian voting public, and a wider network of anti-immigration political figures. The No Way campaign represented one of the largest and best-funded Australian deterrence campaigns to date, with the distribution of materials ranging from billboards and social media advertisements to street theatre performances and graphic novel storyboards between 2014 and 2016. In the sections that follow, the author situates this argument within the context of the rise of PICs throughout the globe, as well as their use within Australia. Through the lens of this campaign, the author considers the question: for whom is this deterrence messaging? How does it target multiple audiences? The author concludes by considering the future of information campaigns as deterrence projects around the world.

In this chapter, we discuss talent development in the context of higher education. After discussing the advantages and disadvantages of inclusive and exclusive approaches to talent development, we present empirical data that detail how the participants of a focus group study perceive talent development in higher education. Our data show the importance of a contextualized reading of talent development as the competitive context in academia hinders an inclusive focus on talent development. This context results in a performance-centred, instead of a development-centred approach to talent management, where outperforming others in narrowly defined areas (e.g. publication record) is the main goal. We show that in such a context the development of competitive talent is rewarded, and the development of communal talent is not. The focus on performance instead of (inclusive) development becomes more pronounced when employees move through their career and is believed to have several negative consequences. Mostly women perceived that such a non-inclusive approach to talent development hinders the development and deployment of their talents and obstructs their career progression.

The massive investment in, and development of, automated and connected transport (ACT) technology development has triggered much debate about this breakthrough technology’s potential positive and negative impacts. Multiple studies have explored the potential direct implications for users in terms of road safety, ‘productive’ travel time, mobility of the elderly and physically less mobile persons, as well as indirect impacts such as reduced emissions and freed road space. Through a critical review of the literature on ACT deployment types and discussions with an expert working group on the wider impacts of ACT implementation, this chapter examines four distinct deployment types of ACT technology and their opportunities and threats in transitioning toward inclusive transport systems. Of the four types, we posit that ACT-based public transport has the greatest potential to contribute to a more inclusive mobility future. Examining the case of Singapore using policy documents, academic literature and interviews with representatives of public and private sectors and academia, the chapter draws policy recommendations for governance toward more inclusive ACT innovation and deployment.