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It must be difficult for many to contemplate the numerous changes in progress and projected without wondering why it all has to happen now. Of course, there have always been with us those who would change everything, even those who would spoil; all seemingly unable to leave anything alone; unwillingly to let us be for what we are. Then there are those who dislike change of any kind in their familiar environment and strangely, children are the most conservative of us all, and others who do not object to change when it is necessary, but only when it is change merely for the sake of change. The changeover to the metric system, or to use one of the grating terms of the new technological language, metrication, must be accepted as a natural sequence to decimal currency and advances in industry. A revolution in weights and measures, it will indeed present very great problems throughout the country and at all levels, which will dwarf those presented by the switch to decimal coinage, for at worst, these may be just confusing to the general public and a price‐raiser in small‐value commodities, despite assurances to the contrary.

Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.

Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.

Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.

To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.

Applies a socially‐constructed perspective on cognition and learning to learning organisations. Explains socially‐constructed cognition, learning and the concept of a learning organisation‐personal mastery, mental models, shared vision, team learning and systems thinking. Based on Australian cases and research, it outlines the enterprise culture, the learning university and workplace learning. Examines the possible key role of consultants in promoting organisational learning. Argues that a major shift in thinking about HR has to take place to support learning organisations. Outlines future areas for research: redefinition of concepts such as team thinking and team learning to incorporate the study of constraints; the study of the physical environments which hinder/support learning organisations and further investigation of work group cultures.

Purpose – This chapter presents an analysis of a researcher-led follow-up activity during an early childhood reading lesson that was aligned with a gradual release of responsibility (GRR) model. Particularly, the authors seek to understand how students used their language(s) in this lesson, how they described particular linguistic decisions, and how language could be further conceptualized in such events.

Design/Methodology/Approach – The authors develop a telling case (Mitchell, 1984) from the guided instruction portion of a lesson to make salient theoretical connections between metacognitive strategies taught in early literacy and metalinguistic knowledge theorized from the field of linguistic anthropology. The lesson was video recorded for interactional analysis. The video recording was also used to stimulate recall and allow students to reflect on their own language use.

Findings –Through the telling case, the authors use language socialization as a lens to understand the way students represent story retell with physical objects. Though some students do not use the school-based conventionalized form of retelling, they do engage in retelling by using a variety of other forms. The authors highlight through the case that the metacognitive strategy of story retell is distinct from the abstract linear, left-to-right representation of sequencing of events.

Research Limitations/Implications – This study suggests that further attention is needed to theorize the relationship between reading strategies and forms of representation in multilingual preschool contexts. In particular, the very notions of literacy and language need to be nuanced through conversations among multiple disciplines.

Practical Implications – Practitioners are encouraged to attend to the differences between metacognitive strategies that are useful for reading comprehension and the expected styles of representation. Teachers can consider leveraging the communicative repertoires of emergent bilingual students as they accomplish early literacy activities, thereby, potentially offering further scaffolds for learning reading strategies.

Originality/Value of Paper – This chapter brings nuance to the GRR model by demonstrating that there is a difference between the GRR of metacognitive strategies in reading instruction and the way they are represented through diverse semiotic repertoires.

Financial reporting standards require that many future‐oriented expenditures for intangibles, such as development costs and personnel training, be expensed in the current period. These standards cause such expenditures to be indistinguishable from expenditures for current revenues, and penalize the earnings of firms making future‐oriented expenditures for intangibles. The current focus on earnings encourages firms to sacrifice long‐term economic objectives for higher reported earnings. This paper analyzes the need for improved reporting for future oriented expenditures. Improved accounting for future‐oriented expenditures would enhance the market’s ability to value stocks, improve company performance, and benefit investors and creditors.