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The purpose of this study is to explore the learning and teaching techniques that accounting professors use in their courses to educate students. In this chapter, we answer the following questions: (1) What methods are accounting faculty currently using in the classroom? (2) To what extent are active learning techniques being utilized relative to passive techniques? (3) What are the perceptions of accounting faculty regarding the use of active learning in the classroom?

To answer these questions, we conducted an Internet-based survey of accounting educators (n = 300). We found that, on average, passive learning methods (e.g., lectures) comprise approximately 50% of class time, active learning methods cover slightly more than 35% of class time, while assessment activities (e.g., exams) use about 15% of class time. Regarding faculty perceptions of the usefulness of various learning methods, we found that the faculty recommend the use of every learning method included in the survey at higher levels than are currently being used. Our findings provide a baseline profile of the current use of both passive and active learning methods in accounting and their perceived usefulness by accounting educators. This baseline should enable future research to track changes and trends in accounting pedagogy, particularly the learning and teaching techniques employed in the classroom.

This paper contends that, contrary to conventional wisdom, it may be rational to manage translation exposure. Accounting procedures for the translation of foreign currency accounts influence the reported income of a multi‐national firm. With non‐zero agency costs, reported income impacts real costs. In such cases, therefore, it may be rational to hedge translation exposure. Empirical evidence of agency costs and the managerial tendency to report higher levels of translated income, based on the early adoption of Financial Accounting Standard No. 52, is presented.

Municipal financial decisions involve the interaction of political actors (including voters, elected officials, and bureaucrats) pursuing their own interests. Although voters should determine public choices through elected officials, bureaucrats have the incentives and may have the monopoly power to dominate the process. This study investigates the relationships among municipal spending, fiscal manipulation, and financial monitoring. Fiscal illusion (as measured by revenue complexity) is employed as an empirical surrogate for bureaucratic manipulation and it is hypothesized that financial audits are an effective monitoring technique for moderating possible bureaucratic manipulation. The results of the study suggest that expenditure levels are related to political power and that fiscal illusion is significant for explaining expenditure levels, especially for cities having qualified opinions. Weak support is provided for the hypothesis that the financial audit is a monitoring technique that may constrain bureaucratic overspending. These findings have important implications for both public administration and governmental accounting and suggest the need for further research on monitorig effectiveness.

An inquiry into the constitution of the experience of patienthood. It understands “becoming a patient” as a production of a subjectivity, in other words as a process of individuation and milieu that occurs through an ontology of production. This ontology of production can, of course, also be understood as a political ontology. Therefore, this is, first of all, an inquiry into a mode of production, and, secondly, an inquiry into its relation to the issue of social justice – because of effects of digital divisions. In these terms, it also reflects on how expert discourses, such as in medical sociology and science studies (STS), can (and do) articulate their problems.

An integrative mode of discourse analysis, strongly related to discursive institutionalism, called semantic agency theory: it considers those arrangements (institutions, informal organizations, networks, collectivities, etc.) and assemblages (intellectual equipment, vernacular epistemologies, etc.) that are constitutive of how the issue of “patient experience” can be articulated form its position within an ontology of production.

The aim not being the production of a finite result, what is needed is a shift in how “the construction of patient experience” is produced by expert discourses. While the inquiry is not primarily an empirical study and is also limited to “Western societies,” it emphasizes that there is a relation between political ontologies (including the issues of social justice) and the subjectivities that shape the experiences of people in contemporary health care systems, and, finally, that this relation is troubled by the effects of the digital divide(s).

A proposal “to interrogate and trouble” some innovative extensions and revisions – even though it will not be able to speculate about matters of degree – to contemporary theories of biomedicalization, patienthood, and managed care.

The objective of the study is to identify the themes of “family friendly practices” and to perform a literature review. The research aims to identify the emerging trends in the area of “family friendly practices” by carrying out an exhaustive literature review.

The study synthesizes the literature between the years 2010 and 2019. First of all, 150 research articles were identified by keyword search, bibliography and citation search, out of which 57 research articles were selected on the basis of the most sound theoretical background and maximum literature contribution. The citation analysis method was performed on these studies in order to study the journals, authors by using Google Scholar, ResearchGate, the international database Science Citation Index and SCImago Journal Ranking.

The author citation count shows that the research topic is still getting recognition and the research in this area is increasing. The finding of the research is that the current research in family-friendly practices has focused mainly on seven topics: availability and usability of family-friendly policy, job satisfaction, organizational performance, supervisor or manager support, work–life conflict, employee turnover employee retention and women’s employment.

The study may provide valuable inputs to the HRD practitioners, managers, research scholars, to understand the recent trends in the field of family-friendly policy. As per the best knowledge of the author, this is the first study on family-friendly practices using citation analysis.