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The purpose of this paper is to examine the accounting education systems in three countries – Australia, Japan and Sri Lanka – to inform the development and testing (by application) of a Global Model of Accounting Education.

An action research methodology is applied with a case study and model development approach.

The case studies reveal variations in accounting education systems, which exist across the three countries examined in this research. Key differences (some significant and others nuanced) were found between accounting education systems and include: entry requirements to professional programs; accreditation processes; and benchmark discipline standards. These differences are provided for in the questions that underpin the model developed and applied as a key part of the research.

This model is presented as a tool to assist interested parties in any country to take initial steps to identify their own unique system of accounting education. It may also be of particular use in those countries in the early stages of developing an accounting education system. This understanding of accounting education systems enhances the opportunity for global convergence of accounting education.

The model, informed by the case studies, is an original contribution to the literature and discussions around global convergence in accounting education. The model is designed for practical application and the value is that it provides an important starting point for considering issues of importance in the development of a system of accounting education, and/or, better understanding the similarities and differences across existing systems.

The purpose of this study was to identify how current K-12 district and school leaders who are alumni of an educational administration program describe how they acquired the essential skills and experiences needed to be effective in the leadership positions.

For this qualitative study, the authors interviewed program alumni of one university leadership preparation program regarding the experiences and training they identified as having prepared them with the necessary skills, knowledge, and attitudes to be successful in their positions, as well as which components of their administrative internship experiences, if any, they identified as having most prepared them for their positions.

School and district administrators indicated they acquired the knowledge, skills, and attitudes necessary to become successful leaders through specific preparation experiences and opportunities. Key experiences cited by alumni included gaining some leadership responsibilities while they were teachers and further opportunities to lead in the administrative internship; engaging in practical, hands-on assignments in their graduate degree program courses; learning from other administrators with unique areas of work responsibilities, as well as from other schools and districts; and receiving guidance from a dedicated mentor.

The findings from this study contribute to research in the area of administrator preparation by guiding preparation programs in prioritizing the types of training and practicum experiences that aspiring K-12 educational leaders receive as a component of their preparation programs.

The purpose of this paper is to explore how school principals influenced or controlled leadership coaches working with assistant principals in urban secondary schools.

This longitudinal qualitative case study drew upon semi-structured interviews and program documents obtained from participants in a university-based leadership coaching program across three academic years. The study included 22 total participants, including ten assistant principals, nine leadership coaches, and three program staff.

A thematic analysis of the data produced three themes. First, principals controlled coaches’ work with assistant principals both directly and indirectly. Second, the extent of principal control influenced how coaches developed a confidential relationship with the assistant principals and what strategies they used to preserve the confidential nature of the coaching relationship. Third, the focus of the coaching support evolved in response to the assignment of responsibilities and duties to the assistant principals, which were largely outside the assistant principal and leadership coach’s control. The absence of alignment between coaching priorities and leadership responsibilities frustrated coaches.

The findings from this study make two significant empirical contributions to the literature. First, the study provides critical new insights about the extent to which politics generated by principals and administrative teams may influence the work of leadership coaches. Second, the study contributes to the sparse literature about leadership coaching for assistant principals, particularly those working in secondary school settings in the USA.

Previous studies indicate that a college-student’s leader self–efficacy (LSE) enhances the ability to be an effective leader. However, there is limited empirical evidence on the college experiential factors that develop students’ LSE in Historically Black Institutions (HBIs). The purpose of this study is to adapt Astin’s input-environment- outcome (I-E-O) model to identify the effects of college experiential variables (environment) on student LSE development (output) while controlling for precollege variables (input). Pre- and post-data were collected from 200 freshmen studying at two Historically Black Institutions and analyzed using the hierarchical multiple regression (HMR). The findings suggested that precollege LSE and college co-curricular leadership experiences significantly influence students’ LSE development.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Leadership development programs should include tools and strategies to help women cope with the unique challenges facing them in leadership roles. One such tool is mindfulness, which could help reduce stress and promote greater well-being.

The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

The briefing saves busy executives and researchers’ hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

This paper synthesizes the extant geographically distributed work literature, focusing on how geographic distribution affects coordination and communication, knowledge sharing, work design, and social identity. Geographically distributed audit arrangements, such as group audits and offshoring, are becoming increasingly prevalent in audit practice. However, little empirically is known about how working across cities, countries, and continents affects auditors, the audit process, or audit quality. To this end, the synthesis seeks to stimulate research investigating the implications of geographically distributed work arrangements in auditing, by surveying the extant literature within the management and social psychology disciplines and developing eighteen research questions for future audit research to consider. The synthesis reveals that geographically distributed audit work is likely to be very different from work performed in more traditional arrangements and therefore cannot be treated by audit researchers, practitioners, or standard setters as replications of domestic processes abroad. As a result, the synthesis focuses on building a greater understanding of the changes in day-to-day auditing, the consequences of such changes, and interventions that may moderate the challenges encountered in geographically distributed audit arrangements.

The purpose of this paper is to report the findings of a survey on the perception of the globalisation of accounting education among academics teaching at tertiary schools in Japan. With the acceleration of globalism in accounting education, the aim of this exploratory research is to investigate the perceptions of Japanese academics toward this global convergence.

The sample was collected from accounting educators who were teaching at the undergraduate and postgraduate level of the tertiary institutes in Japan. The subjects chosen for the survey were 300 members of the Japanese Accounting Association (JAA) and were randomly selected from the 2010 JAA Members’ Directory. A total of 87 responses were received producing an effective response rate of 29 per cent.

The analysis of this study found that the majority of Japanese accounting academics’ believed that the International Education Standards had no substantial effect on accounting education. Further it was found that most of the academics did not know how they could confront these obstacles to achieve global convergence, although they were aware of the impediments.

This study failed to portray any possible suggestions or solutions on how to improve future accounting education. Also the sample size was not large enough to generalise the findings. Finally, this study simply used the samples collected from the one single nation of Japan.

The findings will provide a positive direction for standard setters, policy makers and regulatory authorities on how they should proceed in both the design of their promotion strategies and on how to address obstacles that have arisen according to these perceptions.

The primary strength of this study was the fact that it was the first study in the literature to shed light on the perceptions of accounting academics in Japan on the global convergence of accounting education.

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership aspirations.

The research design is informed by the prior literature on pathways by minority groups to corporate leadership through the theoretical lens of transformational leadership. The investigation is conducted using textual analysis of reconciliation action plans (RAPs), a contemporary and voluntary practice adopted by Australian listed companies to disclose their commitment to national reconciliation. RAPs are publicly available from the official websites of listed companies.

The analysis of contemporary RAPs highlights organizational initiatives to support Indigenous Australians related to corporate and community leadership. Since the authors’ focus is the former, corporate leadership initiatives are further analyzed. Two initiatives for Indigenous Australians to pursue corporate leadership positions are emerging future leaders' programs and mentoring programs. This is the extent to which the authors observe Australian firms' transformational leadership. While some firms have implemented these initiatives with specific targets, other firms do not have specific initiatives or targets. The paper also conducts longitudinal analysis into the transformational leaders' past RAPs and triangulates to other evidence of reconciliation commitment such as the Uluru Statement from the Heart.

This paper contributes new insights to the research area of board cultural diversity, specifically to the limited literature on Indigenous reconciliation. It provides insights into firms and policymakers to address the ongoing issue of the underrepresentation of Indigenous Australians in corporate leadership. The sample of firms comprises Australian listed firms that have adopted higher-order RAPs, which restricts the generalizability of the findings to other sectors.

This paper explores the under researched phenomenon of Indigenous people's pathways to corporate leadership. The research design is informed by transformational leadership theory through considering institutional actions for reconciliation. This research provides evidence of the extent to which corporate Australia has taken action on the issue of the under-representation of Australian Indigenous people in corporate leadership.