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Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

This chapter examines the use of virtual communities of practice to group coach and mentor educators and facilitate engaging critical consciousness. A Group Coaching and Mentoring framework became the platform in which the core elements of coaching, mentoring, metacognition, and self-regulated learning strategies were employed. These core elements were applied within virtual communities of practice to manifest self-awareness, reflective thinking, planning for action, and accountability, each of which is vital to the development of critical consciousness. Research shows that fostering critical consciousness creates spaces to address learning equity and gaps in educational achievement. Therefore, this chapter serves as a guide for educational leaders to effectively administer group coaching to raise an educator’s higher-order thinking, plan, problem solve, and co-create. The implementation of this design resulted in increased motivation and willingness among educators to apply new skills and foster new teaching experiences that shaped learning outcomes for their students.

Social media platforms are increasingly receiving attention as legitimate locations for civil society discourse and social movement mobilization. Initial work by Lovejoy and Saxton suggests NGOs use digital platforms such as Twitter to engage their constituencies through information dissemination, community building, and mobilization to action. Here, we explore the applicability of Lovejoy and Saxton’s communicative functions framework to resistance movement behavior by exploring two examples of digital engagement in political conflict. Through content analysis of tweets using hashtag indicators #BDS and #ICC4Israel collected during the spring of 2015, we affirm Lovejoy and Saxton’s findings that information dissemination is the most prevalent communication function for grassroots and institutionally grounded movements. Further, we find that informational tweets in our sample often provide information about grievances, and therefore propose an expansion of the framework to accommodate tweets that may be more common in resistance movements than in NGO communication. In addition to general findings about the communicative functions framework, the content analysis yielded several findings specific to the resistance movements studied. Notably, we find that #BDS and #ICC4Israel tweets are overwhelmingly nonviolent, and that sentiment is generally favorable across both hashtags, with the exception of tweets focusing on academic boycott, which were more ambiguous.

Institutional economics at the societal level focuses on the examination of interpersonal and impersonal economic, political and social institutions within a given polity and how such institutions might change and evolve over time. Such examination is critical to both international business scholars and practitioners if they are to successfully navigate variations in the rules of the game in international trade and commerce. Whilst institutional economics offers an immense body of literature on institutions, it offers surprisingly few theoretical or conceptual tools for empirical analysis. This chapter discusses five extant frameworks and proposes an ontological theoretical framework developed from interdisciplinary sources to underpin extant frameworks and thereby guide international business researchers in designing more effective research instruments for examining institutional change across and between cultures.

This chapter uses the re-development of an undergraduate business degree in a large Australasian university as a case study of the systematic embedding of social responsibility into the curriculum. The chapter discusses the drivers for curriculum change including the converging desires of both employers and students for business education to not only equip graduates with thinking skills for a fast-changing future but also provide guidance to students on becoming ethical leaders. The design thinking process that underpinned the curriculum re-development is outlined and the graduate profile and curriculum structure that emerged from the process are discussed. The graduate profile includes an aspirational goal for students to be future generators for sustainable value for business and society at large. Attainment of this goal is supported by development of other aspects of the graduate profile and the structure of the degree itself. Students are required to undertake multi/interdisciplinary study in order to expose them to different perspectives and ways of thinking and doing. They are scaffolded through the development of an understanding of social responsibility in business and the application of ethical frameworks to complex problems over the course of three years, through four compulsory courses. The chapter notes the importance of the hidden curriculum in teaching social responsibility and demonstrates how the teaching of social responsibility in the business curriculum is reinforced through the structure of the degree and consistency with both the Business School’s and University’s mission.

When we try to explain the dynamic relationship between actors and their environment, “unidirectional” paradigms clustered at either end of an agency–determinism continuum, theoretical absolutes, and a focus on final outcomes are of limited value. Comparative research is uniquely positioned to move beyond such limitations and toward accounts of organizing that incorporate variation, interests, and interaction. To guide comparative research toward this more relational approach, we (1) highlight a move toward the middle ground of the agency–determinism continuum, that is, varieties of interaction and mutual influence between actors and their environments across levels of analysis; and (2) propose to conceptualize actor–environment relations as a “negotiation.” We use this metaphorical lens to stimulate a focus on the variety of different “negotiation spaces” and “negotiation moves,” which actors may utilize in an organizational field to affect stability or change. We provide an exemplary application of the framework and conclude with some observation on the implications for future research.

Managerial constraint is a central theme in strategic management research. Although discussed using a variety of labels (including choice and determinism) and theoretical perspectives (including resource dependence and population ecology), the common question is the degree to which executives have choices or options when making decisions. Two of the most commonly used approaches for discussing constraint are organizational task environments (Dess & Beard, 1984) and managerial discretion (Hambrick & Finkelstein, 1987). These two papers share substantial commonalities in both their theoretical background and operationalization, raising the question of whether discretion and task environment are indeed separate constructs. This chapter reviews both conceptual and methodological issues associated with the use of task environment and discretion. Drawing on a review of published studies and original data analysis, we offer methodological suggestions for future research.