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The purpose of this paper is to explore the relationship between leaders’ expressed traits and their impact on their country’s COVID-19 outcomes. Some leaders are over relying on masculine traits and dismissing feminine traits. An alternative – androgynous leadership – supports leaders in drawing from the full portfolio of behaviors.

This paper has a theoretical approach using an extensive review of the literature.

Leaders can take a number of actions to fully embrace androgynous leadership. These actions include building a diverse “tempered” team, communicating with respect, recognizing the impact of framing and moving from autopilot to realizing their best androgynous self.

Research limitations include a critique of Bem’s framework as outdated and dichotomous; a categorization of feminine, masculine and neutral behaviors that is determined by the authors; and a focus on leadership style that does not take other dimensions, such as health-care systems, into account.

The authors propose that an “androgynous” leadership style has been used effectively by some political leaders around the globe in the COVID-19 crisis. The COVID-19 context has provided a laboratory for developing and building competence as androgynous leaders.

The mental capacity to look at a situation, pause and explicitly select effective behavior is necessary, but oftentimes, it is not put into practice. By not drawing from a larger portfolio of androgynous behaviors, the opportunity for leaders to their best work is missed.

There is an acknowledgement of the benefits of the combination of masculine and feminine leadership traits. There are also clear recommendations supporting leaders in developing their androgynous leadership skills.

Findings from earlier legitimacy based accounting studies provide evidence that firms respond to threats to their perceived legitimacy by increasing communication to the public. This communication is meant to demonstrate that their actions are commensurate with the values and norms of relevant stakeholder groups. Questions remain, however, as to whether it is merely a form of impression management or a reflection of the congruent activities of the firm. In the late 1990s, a unique situation arose in British Columbia’s coastal forestry industry that enabled us to examine this issue. For many years, this industry had been the target of environmental non‐government organisations’ (ENGOs) campaigns to influence change in forest management practices and conserve the coastal rainforests. In late 1999, a subset of the industry responded by forming a coalition with key ENGOs. The aim of the coalition was to develop a consensus package of recommendations for the Government of B. C. founded on eco‐system based forest management practices. Facing threats to their critical export markets, the firms viewed this initiative as their best chance for long‐term survival. We found that during this period of time there was an increase in the amount of environmental disclosure in coalition firm annual reports as compared to pre‐ and post‐coalition periods, as well as to that in a matched set of non‐coalition B.C. forestry firms. This finding provides evidence of the use of annual reports for social disclosure beyond their use as a vehicle for impression management.

To suggest an approach to program costing that includes the approaches and concepts developed in activity based costing.

The paper utilizes a hypothetical case study of an Executive MBA program as a means of illustrating the suggested approach to costing.

The paper illustrates both the benefits of using an activity based costing approach and the danger of allocating organizational sustaining costs to a specific program for the purpose of assessing the profitability of that program.

University and faculty administrators will understand the benefits of activity based costing and they will understand that they should not evaluate the profitability of a program (nor make decisions about the termination of a program) on the basis of allocated organizational sustaining costs.

The value of the paper is to university and faculty administrators, who will be able to utilize a new approach to costing university programs.

Bosnia-Herzegovina has recovered slowly from the war of 1992–1995 partly due to the fact that the Dayton Accord that ended the war created a consociational state segmented by the three majority ethnic and religious groups, the Bosniaks, the Serbs, and the Croats. These “constituent peoples” live in divided spaces, rule the country separately, and have not yet reconciled their differences, impeding the creation of national identity. Women’s nongovernmental organizations (NGOs) and women peacemakers are working toward reconciliation and peace through the construction of an alternative narrative to that of the government’s and creating an increasingly influential civil society. These NGOs, comprised of women “victims” who became “empowered leaders,” are fostering reconciliation and peace through the promotion of the human rights of five groups: (1) deceased victims of the war; (2) surviving victims of the war; (3) minority groups; (4) marginalized groups; and (5) women. By the construction of liminal space through civic art, psychosocial healing, and political action, these groups are creating a new future and building the momentum to push the country forward to a reintegrated society. Leadership of the groups is dispersed throughout the country and comprised of many ethnic groups who collaborate to meet the needs and demands of their followers, who, in effect, have created the leaders and lead inclusively with them. The chapter provides an interesting study of the power of women, who turned victimhood into social action, to build a grassroots civil society that is fostering reconciliation and peace.

The purpose of this case study is to illustrate how Dianne Savastano, founder and CEO of Healthassist, Inc., a US-based health-care advocacy firm, successfully led her clients and team through the COVID-19 pandemic of 2020. To gather the data for this case study, the authors interviewed the protagonists, the members of her team and two clients. The authors read Healthassist Newsletters and the firm’s documents; and in fact, they included one Newsletter and several documents in the Exhibits of the case study. The authors conducted a literature review for articles in newspapers and journals about the newly developing field of “health-care advocacy,” a field which Savastano helped to create.

The authors illustrate how Savastano, using the five practices of exemplary leadership by Kouzes and Posner, in The Leadership Challenge, led her team through the pandemic of 2020. This is a story of a woman leader, using traits such as warmth, empathy, analysis and decisiveness, keeps her small business afloat when so many other firms collapsed in 2020.

The authors conducted seven interviews and literature searches on the topics of health-care advocacy; women leaders; leading through a crisis; and COVID-19.

The case study illustrates how a woman founder and CEO can lead her firm through a crisis.

This is an example of how a woman leader managed through the 2020 pandemic.

CSS 3: Entrepreneurship

This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America.¹ But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews (1997), Gray (2002, 2006), and Deegan and Soltys (2007). The last of these authors note (p. 82) that CSEAR Summer Schools were initiated in Australasia, at least partly as a means to spur interest and activity in social and environmental accounting (SEA) research. So, too, was the first North American CSEAR Summer School.² We believe, therefore, that it is worthwhile to attempt in some way to identify where SEA currently stands as a field of interest within the broader academic accounting domain in Canada and the United States.³ As well, however, we believe this is a meaningful time for integrating our views on the future of our chosen academic sub-discipline with those of Gray (2002), Deegan and Soltys (2007), and others. Thus, as the title suggests, we seek to identify (1) who the SEA researchers in North America are; (2) the degree to which North American–based accounting research journals publish SEA-related research; and (3) where we, the SEA sub-discipline within North America, might be headed. We begin with the who.

Masayo Kodama, President, Reborn Kyoto NPO, believed foreign-aid food saved her and other Japanese from starvation after World War II. Kodama was determined to help others suffering in third world countries. After distributing emergency supplies in Cambodia, Kodama developed a new vision: teach impoverished people how to “fish” and they would feed themselves and their children for life. She decided to teach dressmaking skills to people in third-world countries. Kodama recruited volunteers in Japan and these women, in turn, collected and prepared silk from kimonos. Japanese volunteer seamstresses took the silk and supplies, traveled to such places as Vietnam and Yemen, and taught people how to create clothes suitable for sale in western markets of Japan and the US. Although the sale of products, along with small grants and private donations, yielded subsistent revenues for the nonprofit organization, Kodama wondered how to build her organization and to find a replacement for herself with so few resources.

A key challenge facing organizations today is sustainability in economic, environmental, and social arenas. The purpose of this paper is to examine flexible work arrangements (FWAs) a source of social sustainability.

Drawing from theoretical explanations of social sustainability, the authors explored opportunities and challenges of FWAs as social sustainability in the American workforce.

While FWAs allow organizations to “sustain” their workforce, diverse employees face challenges in accessing them, particularly across dimensions of gender, race, and class. The paper offers guiding principles for organizational leaders, including making flexibility an organizational norm, better understanding employees' lives outside of work, and creating metrics of social sustainability.

To extend knowledge on FWAs as a source of social sustainability, researchers should focus beyond managerial, professional, and mostly White women in America. What can be learned about employees of color, of lower socioeconomic levels, and those in location‐dependent jobs? What can be learned from companies and countries, who are leaders in providing flexible options?

Given the potential for FWAs to minimize tensions from conflicting demands of work and life, efforts to employ FWAs should be directed at the entire organization. This paper discusses the differential impact of FWAs across different groups of women and questions current organizational responses.

The paper expands the understanding of social sustainability to include an organization's human resources by examining the use of FWAs for diverse women, and by offering suggestions for practitioners and researchers interested in social sustainability.