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This study examines the patterns of international diversity in collaborative research published in highly ranked accounting journals.

We examine four types of collaborations: regional, inter-regional, European national and European international. The empirical study is based on 4,033 articles published in 13 journals between 2010 and 2019. Social network analyses were carried out for the inter-regional and the European international collaborations.

The broad analysis of the regional and inter-regional collaborations reveals not only significant differences between the non-North American journals and the North American but also important dissimilarities among the non-North American journals. The analysis of the European collaborations reveals significant differences between the journals where the UK institutions play a significant role in leading a network of European researchers and the journals where the Dutch and/or German institutions also play a significant role in another network as European leaders in terms of research.

Although it reveals the patterns of internationalization of the highly ranked accounting journals, and offers some insights regarding why such patterns exist, it does not assess co-authorship networks with regard to the authors' orientation in terms of methods and research topics. We acknowledge that the networks amongst authors should also be influenced by the specific PhD-granting institutions. However, we let the data speak to these points, showing how journals differ in publication patterns. Not all highly ranked journals in accounting have the same networks and patterns of co-authorship. Another limitation pertains to the limited aspect of diversity it focuses on, that of geographical diversity. Furthermore, our analyses do not speak directly to the nationalities of the authors, but to the country in which the publication was granted at the time of the paper's publication.

Our findings show that the patterns of international diversity in all the types of collaborations under examination in the highly ranked accounting journals vary across different groups of journals. The “North-American or North-American inspired journals” (Guthrie et al., 2019, p. 12) have the highest level of geographical concentration and the North American universities/institutions contribute with the majority of the papers. The “non-North American journals” – the leading journals for critical, interpretive and interdisciplinary approaches (Hussain et al., 2020) and those which are more acceptive of these latter approaches – have a lower level of geographic concentration of the papers and there is a broader set of regions and countries involved, including North American countries, the UK and two Continental European countries (Germany and the Netherlands).

Our study shows empirically that the patterns of international diversity in all the types of collaborations under examination in the highly ranked accounting journals vary across different groups of journals, revealing not only significant differences between the North American and non-North American journals in accounting, but also showcasing how the non-North American journals present a lot more heterogeneity. We also believe the analysis of the European case is a noteworthy contribution of this study given existing accounting literature fails in acknowledging European diversity.

The function of cognitive diversity has not yet been studied to a sufficient degree. To address this gap, the current study aims to answer the questions of how and when team cognitive diversity fosters individual creativity by integrating the intellectual capital view and the inclusion literature.

With a paired and time-lagged sample consisting of 368 members and 46 leaders from Chinese high-tech organizations, a multilevel moderated mediation model was developed to test the hypothesized relationships using structural equation modeling.

Team cognitive diversity is positively related to individual creativity via team intellectual capital, but this positive indirect effect is obtained only when the inclusive team climate is high.

Team intellectual capital serves as an alternative mechanism for translating team cognitive diversity into favorable outcomes, and an inclusive team climate plays a pivotal role in harvesting the benefits of team cognitive diversity. Future research could extend our study by adopting a multiwave longitudinal or experimental design, examining the possibility of curvilinearity, considering the changes in patterns over time, and conducting cross-cultural studies.

Managers should take the initiative to assemble a team featuring cognitive diversity when facing creative tasks, and should proactively cultivate an inclusive culture when leading such a team.

This study is among the first to consider the mediating role of team intellectual capital in the cross-level effect of team cognitive diversity on individual creativity and to examine the boundary role of an inclusive team climate with respect to this indirect effect.

Metaphor is the foundation upon which all scientific disciplines, from basic to applied, construct the mental models used in theory development and organizing research phenomena. The authors posit that a navigational science metaphor might provide a useful framework, or at least an additional “waypoint,” with which to evaluate extant accounting theory and further discourse in accounting research and practice. This study aims to critically examine the base metaphors of accounting theory and practice through the lens of navigational science.

The supreme dominance of the Positive Accounting Theory paradigm (Watts and Zimmerman, 1986) is critically evaluated using a navigational metaphor as a literary device for cognitive estrangement.

The authors suggest that accounting, as both a practical and academic field, might benefit from the multifarious approach of navigational science in the computation of longitude, particularly with regards to the use of external (societal) referents, moving toward a more “heteroglossic” model of accounting (vid. Macintosh and Baker, 2002) as a means of “situating” accounting research and practice with regards to said external referents (cf. Bayou et al., 2011).

This work brings together existing streams of literary theory and epistemology in accounting, and views them through the lens of a navigational science metaphor. Cognitive estrangement, a well-established device for reorganizing perplexing problems in any science, is used to reimagine an accounting science as navigational situating.

This study aims to investigate the impact of dissimilarity perceptions, specifically related to religious identity and socioeconomic class, on identity disclosure behavior within the workplace. It also explores the relationship between disclosure behavior and perceptions of workplace ostracism. The study further examines the moderating roles of psychological safety climate and diversity-focused human resource (HR) practices in these dynamics.

Using quantitative methods, this confirmatory study analyzes the relationships between dissimilarity perceptions, identity disclosure behavior, workplace ostracism perceptions, psychological safety climate and diversity-focused HR policies. Hypotheses are tested to understand the effects of these variables in the workplace context.

The findings reveal that subjective dissimilarity perceptions are negatively associated with identity disclosure behavior. In addition, disclosure behavior is positively linked to perceptions of workplace ostracism. Surprisingly, the study finds that the psychological safety climate moderates the relationship between dissimilarity perceptions and identity disclosure behavior, showing a positive relationship when psychological safety climate perceptions are high. Furthermore, perceptions of diversity-focused HR policies moderate the relationship between disclosure behavior and perceptions of workplace ostracism, indicating a weakened relationship when diversity-focused HR practices are perceived as stronger.

This study contributes to the understanding of workplace diversity, inclusion and management by emphasizing the role of subjective dissimilarity perceptions, identity disclosure behavior and workplace ostracism. It explores the moderating influence of psychological safety climate and diversity-focused HR practices, offering valuable insights for both theory and practical strategies in the context of diversity management.

This study aims to understand the dynamics of Australian boards by focusing on the influence of board gender diversity on firms' cash holdings, within the distinctive Australian “if not, why not” regulatory framework.

The study uses ordinary least squares (OLS), fixed effects, generalized method of moments (GMM) and quasi-experimental methods such as difference-in-differences and propensity score matching to analyze the data.

There is a significantly negative relationship between board gender diversity and corporate cash holdings. This relationship is more pronounced when two or more female directors are on the board, supporting the critical mass theory. The results also reveal that the observed pattern can be attributed to the heightened monitoring intensity of female independent directors. Our quasi-experimental methods and pre-post analysis reveal that the observed effects are genuinely attributable to the increase in board gender diversity following regulatory reforms in Australia.

The findings provide practical insights for companies and policymakers, emphasizing the tangible effects of gender diversity on a company's financial strategy and corporate cash holdings. This information is crucial for organizations aiming to make informed decisions regarding board compositions and governance structures.

This research offers fresh insights into an important relationship between gender diversity on boards and corporate financial strategies in the Australian context, enriching the global conversation on the significance of gender diversity in corporate leadership.

This study aims to explore the relationship between integrated reporting (IR) and corporate social responsibility (CSR) in the context of South Africa, specifically exploring the mediating impact of board cultural diversity on this relationship.

This study analyzed data from 107 companies operating in South Africa between 2010 and 2022 using the quantitative research method described by Preacher and Hayes (2008).

The research findings illuminate the complex dynamics of cultural diversity on boards as mediators in integrating reporting practices and CSR initiatives. A more diverse board has been shown to mediate and strengthen the relationship between IR and CSR, leading to improved sustainability performance.

These findings have practical implications for various stakeholders in the South African corporate environment, including boards of directors, policymakers and investors and emphasize the importance of promoting cultural diversity to promote corporate sustainability and social responsibility. Furthermore, these findings provide insights for creating inclusive and effective boards of directors capable of leading organizations toward more responsible and sustainable practices.

Literature on the board diversity of Islamic banks (IB) found limited knowledge of the “deep-level” attribute. This study aims to explain the impact of the board diversity attributes (education levels, educational backgrounds and the interactions between these two attributes of diversity) on profitability.

The research sample is 37 fully flagged IBs from five Southeast Asian countries, covering nine years (2010–2019). Data were analyzed using the two-step system generalized moment (2SYS-GMM) method.

We found that the cognitive conflict between the board of directors (BOD) and the Shariah Supervisory Board (SSB), which has heterogeneity in its education level and educational background, positively affects profitability. These results reinforce the resources dependence theory (RDT) approach that having boards with heterogeneous characteristics is beneficial for IB.

The findings of this study would offer useful information for Islamic banking authorities to revise or formulate rules and guidelines and make a greater effort to implement corporate governance (CG) reform measures by determining educational level and background as a requirement to become a member of a BOD or an SSB.

This paper contributes in three ways: (1) we use the “deep-level” diversity attributes of the BOD and the SSB, (2) it focuses on cognitive conflict in boards by presenting the expertise diversity of the BOD and SSB and (3) we interact with the level of education to evaluate the effect of a cognitive conflict.

This systematic literature review investigates the phenomenon of board multiple directorships and its implications for corporate governance and organisational performance.

The study adopts a systematic approach, which involves identifying and analysing relevant research papers on board multiple directorships. This study synthesises the latest research findings to gain insights into the determinants and consequences of multiple directorships. The sample literature was collected from the Scopus database from year 2000 till 2023.

The review reveals several key findings. Firstly, multiple directorships have both positive and negative implications for corporate governance. They can bring value by providing directors access to valuable information and resources from different companies, enhancing board functions and improving firm performance. However, there is a concern that overworked directors may not effectively fulfil their fiduciary responsibilities on any board, compromising their monitoring abilities.

This study contributes to the existing body of knowledge by comprehensively reviewing multiple board directorships research and their impact on organisations. This study synthesises the latest research findings and offers valuable insights into the determinants and consequences of this practice. Also, this study highlights the need for effective corporate governance practices that balance multiple directorships’ benefits and potential drawbacks. The study also identifies research themes and suggests potential areas for future research, contributing to the advancement of understanding in board multiple directorships.

The purpose of this qualitative instrumental case study was to determine the perceptions of preservice teachers (PSTs) on the effectiveness of instructional rounds as a clinical experience in promoting awareness of student diversity and supporting the acquisition of professional knowledge (Essential 2).

The instructional rounds were implemented in a junior-level general pedagogy course prior to formal clinical experiences. Professional development school (PDS) personnel supported the course instructors by scheduling the classroom observations, supervising groups of PSTs and debriefing the PSTs after each observation (Essentials 4 and 8). The data were collected through an end-of-course survey of 18 secondary PSTs.

There were several themes that emerged from the analysis of data. First, the study revealed that PSTs credited the variety of campuses visited as supporting their awareness of student diversity and varied instructional strategies. Second, PSTs acknowledged that the instructional rounds supported their connection of theory to practice. Finally, over 70% of the participants noted that they most enjoyed in-person experiences in different classrooms to observe students and teachers in action.

The findings for this study were specific to the teacher preparation program (TPP) utilized for the research. Each TPP requires different coursework and clinical experiences; therefore, the inclusion of instructional rounds may not be possible in all programs. Yet, the implementation of the rounds as a PST experience prior to clinical experiences is a strategy to consider to support the preparation of PSTs for their clinical experiences.

This study supports the continuation of instructional rounds at the teacher preparation program where the research was conducted. This research also informs other TPPs that strive to provide early clinical experiences that support PSTs’ emerging perceptions of student diversity and applications of instructional knowledge.

Internationalisation in higher education (HE) has always been romanticised and idealised but there has been limited focus on the internationalisation of gender equality and Equality, Diversity and Inclusion (EDI) certification and the role of international partnerships. Certification and Award Schemes (CAS), such as the Athena Swan Charter, can promote gender equality, best practices exchanges and foster institutional changes. Nevertheless, simply transferring strategies or frameworks without careful consideration of the nuances of the destination context can inadvertently lead to the perpetuation or exacerbation of gender inequalities and reproduce hierarchical relations between the Global South and North. Brazil's cultural and political context highlights the need for adapting the CAS framework to align with the unique conditions of the country, as well as institutional transformations in order to accommodate such a framework. This study aims to critically explore how gender equality and EDI certification can be internationalised in the Global South and how international partnerships can play a role in this process.

Building on a collaborative UK–Brazil funded project on advancing gender equality in Brazilian academia, we critically reflect on the assumptions of the funding call for operationalising international collaborations, and how we built solidarity – informed by our positionalities – against underlying colonial patterns. As part of our partnership, we were consulted to provide feedback on the introduction of an Athena SWAN framework in Brazil. We reflect on how the Athena Swan framework was “internationalised” in Brazil, especially in relation to its focus, the challenges of implementing gender equality and EDI efforts and the conditions required for such efforts to be meaningful in the Brazilian context. Thus, we assess and critically reflect on the current situation in Brazil, the role that certification can play for EDI and which conditions are required to enact change. In addition, we reflect on our positionalities and working practices as part of this collaboration as feminist researchers from different disciplinary and geographical backgrounds.

We trace colonial logics in the operationalisation of the funding scheme on setting international collaborations valorising the UK system and reinforcing geopolitical production of knowledge hierarchies between the Global North and Global South. Furthermore, reflecting on the Brazilian political, cultural context with a focus on HE we find similar challenges – to the UK – in implementing gender and EDI efforts. However, there are particular nuances in the Brazilian context that exacerbate these obstacles and make the implementation of an EDI certification framework in Brazil particularly challenging. Overcoming these barriers requires a collective effort from government, funding bodies, scientific associations and HE institutions, for the implementation of impactful and sustainable initiatives beyond mere rhetoric. Finally, while we had a positive collaboration, we felt ambivalent towards certain dimensions of the way the partnerships and the EDI internationalisation were operationalised.

We provide insights and practical recommendations that enhance the understanding of the issues surrounding the implementation of EDI efforts internationally such as CAS in the Brazilian context.

Reflecting on the internationalisation of EDI can lead to more tailored context-sensitive frameworks and activities that have the potential to influence societal attitudes and expectations towards gender roles and inclusivity, contributing to a more equitable and just society at large. It also touches upon the dynamics of international partnerships and collaborations across different contexts that can have implications for how such partnerships should be developed and funded beyond a mainstream colonial approach of “mentoring less advanced institutions”.

We reflect and critically discuss the internationalisation of EDI certification in HE and the role of international collaborations towards this process, a topic that has not been often examined within the literature on the internationalisation of HE as a romanticised and positive discourse. From our experience, we explore how such efforts can bring up ambivalence in the way they are operationalised and have the potential to both reinforce and disrupt colonial hierarchies.