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The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public Sector Accounting Standards (IPSAS) are being used. The purpose of this paper is to structure and analyze the discussion around EPSAS, with particular emphasis on the arguments that were brought forward by governments and other stakeholders of various EU countries regarding the suitability of IPSAS.

Drawing on several schools of thought in new institutional theory, how the prevailing institutional contexts in countries influence the debates is explored. Empirically, this research investigates the responses to a consultation on the suitability of IPSAS for EU member states and takes a closer look, via document analysis, at France and Germany as two critical cases.

It is found that, first, the majority of arguments from respondents are framed in a rational choice way. Second, skeptics of IPSAS tend to make arguments rather from positions closer to historical and/or sociological institutionalism.

The paper illustrates that while technical matters around EPSAS seem solvable, political, historical and cultural differences go deeper, and need to be addressed by change agents. Regarding limitations of the research, first, the analysis concentrates on financial reporting and does not deal with the implications for more reliable and comparable national accounts in the context of the European System of Accounts (ESA, 2010). Second, it is focused on debates in the context of the EPSAS proposal, and there is a need for an evaluation after the changes have gone live.

The study looks at a text genre that has so far received less attention in public sector accounting research: responses to consultations. The paper contributes to the literature by showing how institutional contexts matter in settings characterized by contestation of reform contents.

Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has been identified, that is, when existing accountability systems are deemed inadequate and requiring revision. The purpose of this paper is to explore one such set of contests in the case of large technology and social media firms: the so-called “big tech”. The authors focus specifically on “big tech” because of increasing societal concerns about the harms associated with their products, services and business practices.

The authors analysed four US Congressional hearings, in which the CEO of Facebook was held to account for the company's alleged breaches and harms. The authors conducted a discourse analysis of the dialogue between the account giver (Mark Zuckerberg) and account holders (Members of Congress) in the oral testimony at the four hearings.

Two areas of contestation in the dialogue between the account giver and account holders are identified. “Epistemic contests” involved contestation about the “facts” concerning the harms the company had allegedly caused. “Responsibility contests” involved contestation about who (or what) should be held responsible for these harms and according to what standards or criteria.

The study advances critical dialogical accountability literature by identifying two areas of contestation during periods of change in accountability systems. In so doing, they advanced the theory by conceptualising the process of change as underpinned by discursive contests in which multiple actors construct and contest the “problem” with existing accountability systems. The outcomes of these contests are significant, the authors suggest, because they inform the development of reforms to the accountability system governing big tech firms and other industries undergoing similar periods of contestation and change.

Despite a legacy of research that emphasizes contradictions and their role in explaining change, less is understood about their character or the mechanisms that support them. This gap is especially problematic when making causal claims about the sources of institutional change and our overall conceptions of how institutions matter in social meanings and organizational practices. If we treat contradictions as a persistent societal feature, then a primary analytic task is to distinguish their prevalence from their effects. We address this gap in the context of US electoral discourse and education through an analysis of presidential platforms. We ask how contradictions take hold, persist, and might be observed prior to, or independently of, their strategic use. Through a novel combination of content analysis and computational linguistics, we observe contradictions in qualitative differences in form and quantitative differences in degree. Whereas much work predicts that ideologies produce contradictions between groups, our analysis demonstrates that they actually support convergence in meaning between groups while promoting contradiction within groups.

While the world-wide adoption of international financial reporting standards (IFRS) aims to eliminate differences in national accounting standards between countries, the socio-political institutions surrounding financial reporting practices remain localised. This paper aims to penetrate and reveal the manner in which local national context, stakeholder intentions and financial reporting practices can moderate the compliance with IFRS in a developing country.

An interview-based qualitative research framework was used to analyse the experience and attitudes of accountants, auditors and financial reporting regulators during a passage of accounting reform initiatives.

This paper provides a critical analysis of the financial reporting practices of a developing country that has ostensibly implemented accounting reforms prescribed by the World Bank. It has revealed the key firm- and field-level logics that are experienced and managed by regulators and corporate managers in their approaches to financial reporting and accountability. The World Bank-led accounting reform can be constrained by a complex mix of institutional logics originating from market and corporate structures, networks of institutionalised family and political relationships, professional and regulatory structure and resourcing limitations and cultural business conventions. This paper provides evidence of firm- and field-level logics that contest and influence the emergence of a financial reporting oversight body and lead to highly variable compliance with international accounting standards.

This paper aims to extend our knowledge beyond broad national-level elements of institutional orders. It presents a more penetrating examination of the existence and contestation of logics originating from various local and global actors and interests. It presents a theoretical mapping of institutional logics, which operate in international and local settings and also encompass firm- and field-level imperatives. Any effort to understand and improve accounting practices of a developing country need to consider the power, contestation and influence of multiple logics operating in its institutional environment.

Several countries in South Asia face the challenge of ineffective educational reforms manifest in increasing rates of school failure and poor learning outcomes after embarking along education for all. Critical voices from the South have questioned the relevance and appropriateness of ideas that have shaped these reforms. Narratives from the region tell us that importation of educational concepts and policy orientations have led to the dismantling of existing structures and processes of education, creating new forms of inequities and disadvantage. The sheer scale and diversity of populations within the region poses formidable challenges and opportunities for contextual innovation. The construction of national imaginaries in the diverse societies of South Asia has the potential to provide new discourses to educational reform; going beyond the abstract goals set by disconnected international experts and the institutional processes they represent. This chapter deliberates on the need to establish a persuasive critical perspective that can influence and shape the trajectories of policy and practice, research and theorization, within the field of comparative education in South Asia, and the global south.

Purpose – To examine debates within the transgender rights movement over the GID diagnosis in order to demonstrate how diagnosis can be resisted as a source of stigma and social control at the same time that it is embraced as a means of legitimating experience and gaining access to resources, including medical services.

Methodology/approach – This chapter draws on qualitative data from: in-depth interviews with transgender rights activists and advocates, participant observation in transgender health care and activism settings, and content analysis of print and web-based materials on transgender health.

Findings – Transgender rights activists and advocates overwhelmingly reject the pathologization of gender variance. However, some actors advocate complete demedicalization, while others advocate diagnostic reform. Actors' advocacy for each position is influenced by the perceived costs versus benefits of diagnosis.

Social implications – The findings of this research shed light on the multiple and often contradictory effects of diagnosis. Diagnoses can both normalize and stigmatize. They can function to allow or deny access to medical services and they can support or act as barriers to legal rights and protections. Understanding these contradictory effects is essential to understanding contests over diagnosis, including the contemporary debate over GID.

Originality/value of paper – Through examination of an intra-constituent contest over diagnosis, this research demonstrates the need to distinguish medicalization from pathologization and illustrates the importance of examining the multiple and contradictory effects of diagnosis, both in and outside of medical settings.

The Annual Review of Comparative and International Education (ARCIE) represents a forum and an opportunity for scholars worldwide to discuss and examine trends and directions in comparative/international education, highlighting relevant developments in these fields, related to educational contexts, climates, and reforms in these contexts. Changes and reforms within these contexts and areas can have significant impacts on various education stakeholders, agents, and societies. Given the need to identify and prepare for these changes, the objective of this chapter is to discuss recent trends and directions in the field of Comparative and International Education (CIE). The method employed to identify these trends was a meta-analysis of the 23 chapters published in the 2020 edition of ARCIE. The 23 chapters composed the corpus of texts analyzed in this study, with the support of an online platform for corpora processing. Results of the analysis were contrasted with relevant literature in the field and suggest that (among the three main missions of universities) teaching and research received more attention than outreach/services, considering the corpus analyzed. In addition, teachers and students received more attention than administrative staff. Therefore, we conclude that more attention is necessary toward these aspects (outreach and administrative staff) in the pursuit of social justice and UN’s sustainable development goals (SDGs). Finally, the prevalence of topics related to language and sustainability suggests a need for more representativeness, in terms of regions and languages studied in the field of CIE.

The purpose of this paper is to compare the curriculum developments of civic education in three emerging Chinese societies: China and two Special Administrative Regions of Hong Kong and Macao, which are increasingly under the impacts of globalisation in this information world.

The analytical method is used and the following are identified: active and global civic education-related learning units and key themes and main contents in official curriculum guidelines and updated textbooks related to civic education.

A major finding is that elements of both active and global citizenship, such as participation in the community and understanding about the world and thus forming multiple identities, can be found alongside their emphasis on enhancing national citizenship. Thus, ideas of global citizenship and multiple levels of citizenship from local, national to global start to develop in these three Chinese societies.

The implications of such findings of both active and global citizenship, as well as multiple identities, found in these three Chinese societies could be huge for informing civic literature and sociological point of views, in particular, pointing to the next generations receiving a broadened and transcended notion of multiple levels of citizenship, apart from local and national citizenship.

The significance of this paper is that it argues that ideas of active citizenship in terms of community participation and global citizenship have been found in China, Hong Kong and Macao civic education curriculum and textbooks because of the expectations placed on students to compete in a globalized world, though national citizenship and patriotic concerns have been primary concerns. Globalisation makes the world society by impacting on these three Chinese societies for active and global citizenship, though they still retain their particular curricular focusses.

This contribution conceptualizes the politicization of MNCs from outside – the processes by which MNCs become confronted with demands for regulation and engage in political contestation with other non-state actors. It compares two global industries, athletic footwear and toys, to show that the dynamics of politicization follow different trajectories, which are only partially to explain with structural differences across industry fields. If politicization leads to increasing political functioning of business or to a depoliticization of criticism depends to a great extend on the agency of business and their capacity to strategically counter mobilization, but also on the difficulties for activist to construct continuing collective action across a diverse range of cultural-institutional settings.

We examine the translation of the concept of privacy in the advent of digital communication technologies. We analyze emerging notions of informational privacy in public discourse and policymaking in the United States. Our analysis shows category change to be a dynamic process that is only in part about cognitive processes of similarity. Instead, conceptions of privacy were tied to institutional orders of worth. Those orders offered theories, analogies, and vocabularies that could be deployed to extrapolate the concept of privacy into new domains, make sense of new technologies, and to shape policy agendas.