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Increased life expectancies and decreased birthrates have placed enormous financial pressure on the Social Security system. Because significant reforms are needed to ensure its financial solvency, our study examines the acceptability of proposals to reform the system. Given the potentially divergent views suggested by prior research, we selected participants from the following four groups (1) younger black taxpayers, (2) younger white taxpayers, (3) older black taxpayers, and (4) older white taxpayers. While there was agreement among the groups on several of the proposals, in general, the differences between the generations were more pronounced than the differences between the racial groups.

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.

We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.

This chapter explores the adaptation and evolution of stand-alone CSR reporting in two different political economies and late-capitalist countries: Brazil and South Korea. Instead of selecting between new institutionalism and the varieties of capitalism (VOC) approach, this study attempts to explore how the interaction between converging and diverging pressures appears in the adaptation and evolution of stand-alone CSR reporting (i.e., cross-fertilization process) in two countries.

Using qualitative content analysis this study focuses on the frameworks of CSR reports and the way CSR issues are described within the stand-alone CSR reports of four telecommunication companies in Brazil and South Korea.

Even though CSR reports in both countries have become similar due to the convergence of frameworks of CSR reporting, the key themes and the representation on each theme are still embedded within each form of market economy: a hierarchical market economy (HME) in Brazil and a network market economy (NME) in South Korea. From a cross-fertilization perspective, this chapter shows that the adaptation and evolution of CSR reporting occurs at two different levels of CSR reporting.

This study has three major values. First, it explains the two different levels of the adaptation and evolution process of CSR reporting by bringing a dynamic cross-fertilization view. Second, it provides a qualitative study that focuses on the content of CSR disclosures instead of the quantity of those disclosures. Lastly, it contributes to the academic and practical research on CSR in late-capitalist countries and in two under-researched types of political economies.

Many Black women continue to negotiate their way within higher education institutions, which are influenced by social class, race, and gender biases. Several scholars contend that Black women’s objectification as the “other” and “outsider within” (Collins, 2000; Fitzgerald, 2014; Jean-Marie, 2014) is still apparent in today’s institutions yet many persist to ascend to top leadership positions (Bates, 2007; Epps, 2008; Evans, 2007; Hamilton, 2004; Jean-Marie, 2006, 2008). In particular, the inroads made by Black women administrators in both predominantly white colleges (PWIs) as well as historically black colleges and universities (HBCUs) depict a rich and enduring history of providing leadership to effect social change in the African American community (i.e., uplift the race) and at large (Bates, 2007; Dede & Poats, 2008; Evans, 2007; Hine, 1994; Miller & Vaughn, 1997). There is a growing body of literature exploring Black women’s leadership in higher education, and most research have focused on their experiences in predominantly white institutions (Bower & Wolverton, 2009; Dixon, 2005; Harris, Wright, & Msengi, 2011; Jordan, 1994; Rusher, 1996; Turner, 2008). A review of the literature points to the paucity of research on their experiences and issues of race and gender continue to have an effect on the advancement of Black women in the academy. In this chapter, we examine factors that create hindrance to the transformation of the composition, structure, and power of leadership paradigm with a particular focus on Black women administrators and those at the presidency at HBCUs. From a review of the literature, our synthesis is based on major themes and subthemes that emerged and guide our analysis in this chapter. The chapter concludes with recommendations for identifying and developing Black women leaders to diversify the leadership pipeline at HBCUs and other institutions for the future.

This chapter focuses on the presence and accomplishments of Black women across the leadership spectrum within the context of historically Black colleges and universities.