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The International Financial Reporting Standards (IFRS) are playing an increasingly important role in global financial reporting. As a result, colleges are incorporating the IFRS into their business curricula. This chapter presents an interactive team project that will help students become familiar with the IFRS by critically examining IFRS adoption in the United States. Examining adoption of the IFRS from different perspectives allows students to explore the views of the various participants in the regulatory process, including investors, auditors, public, and private companies. This project encourages active collaborative learning and develops fundamental skills, including critical thinking and information literacy.

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

In order to survive beyond 2020, historically black colleges and universities (HBCUs) will need to strengthen their financial standing. Compared to predominately white institutions, HBCUs have substantially weaker financial resources. Without strong fundraising and effective financial management, HBCUs are doomed beyond 2020. The importance of hiring astute financial managers at HBCUs cannot be overstated. History, tradition, and reputation are irrelevant at an institution if the finances are not optimally managed. Moreover, state and federal higher education policies can damage the financial standing of HBCUs, as seen in the 2013 PLUS loan crisis. This chapter will be divided into two sections. The first section will provide a historical and contemporary perspective on financing HBCUs, including how state higher education policies impact HBCUs. The second section of the chapter will provide an overview of budget management at HBCUs.

While LIS scholarship emphasizes the need to be multi-literate by equipping people with critical information literacy, digital literacy, and media literacy skills to combat the phenomenon of fake news in the contemporary information society, the concept of political information literacy is still in its infancy. This chapter addresses this gap by developing an understanding of political information literacy and challenges the premise that information professionals and information organizations should remain neutral in the face of phenomena like censorship through noise and disinformation. In this endeavor, it reviews contemporary information environments vis-à-vis the growth of fake news and misinformation, and current information literacy approaches utilized by information organizations. Thereafter, it explores several cognitive barriers, such as the role of confirmation bias, information avoidance, information groupishness, and information overload, which affects people’s ability to process information. Finally, it encourages information professionals to hold regular information sessions on politically charged topics, tackle the cognitive factors increasing misinformation, and cultivate multidisciplinary approaches to confront fake news.

Despite the growing interest in IJVs and their governance, systematic research is limited on the board of directors and their roles in international joint ventures in emerging markets. In this study, we draw from corporate governance research that suggests that the levels of control and collaboration by boards are influenced by organizational complexity. While joint ventures possess several similarities compared to unitary firms, they also have unique sources of complexity given the fact that two or more international partners collaborate within JVs under an incomplete contract. Based on a sample of 114 IJVs, we argue and show four separate conditions that influence the functions that boards undertake as well as how control and collaboration as two separate functions are interrelated. Our findings address calls for research to open the black box of what boards actually do as well as to bring corporate governance theory to new organizational forms such as joint ventures.

Prior research into multinational enterprises’ (MNEs) entrepreneurial initiatives has drawn from various theoretical bases, including entrepreneurial cognition, knowledge-based view, and management control theory. Empirical studies and cases have consistently pointed to the temporal dimension, highlighting the dynamic elements of learning, capability development and evolution, and consequences of conflict. By incorporating theory on time use into the analysis, we develop a new theoretical insight regarding the temporal dimension of MNE entrepreneurial initiatives. Our analysis offers a basis for a more explicit focus on time use in studies of entrepreneurial initiatives in MNEs than has been offered to date. Implications for research and practice are discussed.