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The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of wrongdoing is often insufficient to remedy the situation. Thus, this chapter investigates auditors’ whistleblowing persistence, measured as the number of times an auditor is willing to repeatedly report the wrongdoing, if he/she is not satisfied with the initial and/or subsequent responses received. Specifically, this chapter examines auditors’ persistence when reporting the wrongdoing of a peer auditor on the same audit team. Results show communication medium utilized within the audit team (instant message vs video) and client importance (high vs low) influence persistence in a 2 × 2 experiment. The manipulation for communication medium uses actual prerecorded videos and instant messages. Results related to one of our four hypotheses show that whistleblowing persistence is affected by client importance; that is, auditors are more likely to persist in reporting when working on a less important client. Furthermore, the findings suggest that client importance and communication medium interact such that communication medium affects persistence on more important clients, but not less important clients. Specifically, when working on a more important client, auditors are more likely to persist in reporting when interacting with their peers via video compared to via instant message. Given that whistleblowing persistence is often necessary to obtain a satisfactory resolution to the issue at hand, our results suggest avenues to encourage whistleblowing persistence should be further explored.

Widespread support exists for the view that teaching is a complex task (Schulman, 2004), that learning is a complex, dynamic phenomenon and that classrooms are ‘complex systems’ (Hardman, 2010). Systems behaving in complex, emergent ways cannot be successfully ‘managed’ by rigid, scripted practices but demand flexibility, responsiveness and in situ judgement. However, these dispositions appear only fleetingly, if at all, on professional standards rubrics and statutory descriptors of effective teaching. Discretionary judgement is implied but rarely emphasised. Drawing on the first author's doctoral study of ‘emergent learning’ in a primary school classroom, we demonstrate the importance of pre- and in-service teachers developing expert in-the-moment professional judgement to navigate the emergent and complex nature of classroom learning and argue that professional judgement should enjoy a more prominent, less tacit, position in pre-service initial teacher education (ITE) and in-service Continuing Professional Development (CPD). This chapter briefly describes and presents findings from the doctoral research which focused on how learning emerges bottom-up through classroom interactions, discusses the implications of this for teachers and concludes by setting an agenda for future research into teachers' experiences of agency and autonomy.

This chapter discusses what the working practices and professionalism of sports lecturers can tell us about the challenges of professionalism in further education (FE). This chapter draws on Jake's doctoral research in which he interviewed five sports lecturers working in FE colleges in England, about their identities and practices. In this chapter, Jake talks about his own experiences as a sports lecturer in FE and how his increasing disillusionment with his role led him to undertake doctoral research in this field. We explore constructions of professionalism within FE, and we show that through a process Jake identified and labelled as ‘competitive mediation’, the sports lecturers he interviewed used their experiences as elite sports people to navigate the highly performative environments in which they were working. The positives and negatives of using this strategy for them, their learners and wider society are explored in this chapter. We suggest that although Jake's research focused specifically on sports lecturers in FE settings, his insights can be applied more widely, we reflect on the importance of considering the impact our own diverse lived experiences may have on our sense of professionalism as researchers and practitioners.

“First principles” of international business (IB) thinking should be applied systematically when assessing the functioning of internationally operating firms. The most important first principle is that entrepreneurially oriented firms seek to create, deliver and capture economic value through cross-border linkages. Such linkages invariably require complementary resources from a variety of parties with idiosyncratic vulnerabilities to be meshed. Starting from first principles allows bringing to light evidence-based insight. For instance, most companies are not global and even the world’s largest firms rarely change the location of key strategic functions. International new ventures (INVs), emerging economy multinational enterprises (MNEs) and family firms face unique vulnerabilities but also command resources that can be used to create value across borders. The quest for “optimal” international diversification appears to be a futile academic exercise, and in emerging economies with institutional voids, relational networks – and more broadly, informal institutions – are unlikely to function as scalable substitutes for formal institutions. In global value chains (GVCs), many lead firms and their partners have been able to craft governance mechanisms that reduce bounded rationality and bounded reliability challenges, and it is also critical for them to use governance as a tool to create entrepreneurial space. Finally, many of the world’s largest companies have been on successful trajectories toward reducing their climate change footprint for a few decades. But these firm-specific trajectories are fraught with challenges and cannot just be imposed via unilateral, macro-level targets decided upon by individuals and institutions lacking a clear understanding of innovation and capital expenditure processes in business.

Supervision is an essential component of the helping professions. It provides a gatekeeping role into the quality and effectiveness of care, while also having a safeguarding and reporting function. Moreover, practitioners' use of effective supervision is associated with various personal and organisational outcomes. Supervision is generally provided by a more senior member of the same or very similar profession. However, peer support is still a developing profession and does not, generally speaking, have peer supervisors. Although other professions can and do supervise peer workers effectively, there are various concerns that for many, the peer role gets diluted when those without lived experience are supervising peers.

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.

Alain Verbeke is one of the world’s leading thinkers on international business (IB) and globalization, a renowned scholar and educator who contributes to creating a better global business environment by addressing some of today’s most critical challenges. He was one of the first scholars to advance a theoretically rigorous and practically significant perspective on international corporate social responsibility (CSR). Verbeke’s work on international CSR is particularly impactful because it is rooted in IB theory and based on a realistic set of assumptions about the behavior of managers, policymakers, and other market and nonmarket stakeholders. In this chapter, the authors apply theoretical principles central to Verbeke’s research – most notably behavioral assumptions of bounded rationality and bounded reliability – to analyze businesses’ and societies’ pace of progress in relation to stated environmental, social, and governance (ESG) goals. The authors argue that bounded rationality and reliability challenges create misalignment between stated/imposed commitments toward ESG performance, and economic actors’ ability to deliver on these commitments. The authors discuss examples of such misalignment, focusing on tensions among stakeholders, between stakeholder organizations and firms, and within firms. The authors propose that to be relevant for policy and practice, the sustainability research should be based on realistic microfoundational assumptions.

This study explores the beliefs of ‘high expectation teachers’, and the practices through which teachers aim to build an inclusive learning environment in addition to the ways they develop strategies that do not rely on pre-determined ability labelling. The study is a case study design focused on one phenomenon, that of the beliefs and practices of high-expectation teachers, and one bounded case illustrates the phenomenon. The case is specific and bounded by time and location. It emphasises uniqueness through the in-depth exploration of the participants' experiences. Following the use of thematic analysis to analyse data collected through questionnaires, interviews and focus groups, the phenomena of high teacher expectation remained only partially scrutinised in terms of social justice. Therefore, the social concerns raised throughout this study are also explored through the theories of Bourdieu, to make sense of the wider issues of inequality inherent in this study. Habitus is helped by, and helps shape, pedagogical action. Findings include the requirement to recognise that in education, socially advantaged interests and voices dominate in terms of social mobility agendas. Furthermore, teachers are only granted space in the public domain through technical competency. Teachers must however be emotionally committed to different aspects of their jobs, as their sense of moral responsibility lies at the core of their professional identity.

This concluding chapter provides key takeaways from the insights and recommendations that emerged from the EUPRERA2022 volume with a focus on crises and issues. Reflections are made with an emphasis on the understanding of sticky crisis, the embodiment of challenging, complex and recurring critical risks that threaten organisational well-being and stakeholder safety across sectors and cultures. A call for more interdisciplinary and international collaborations between academia and industry is made. Future directions of crisis, risk and disaster communication research that matter to practice are discussed.