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This paper examines the impact of perceived inequity on knowledge transfer within an accounting environment. It hypothesizes that when perceived inequity exists, knowledge transfer, in the form of budgetary communication, is likely to be impeded. Lowered budgetary communication then has negative consequences including higher levels of role ambiguity and lower job satisfaction and performance. Other behavioral responses to perceived inequity include Type A behavior. These issues are examined using survey data collected in Malaysia. Analysis using Partial Least Squares (PLS) supports the study hypotheses. The paper concludes with a discussion of the implications of the findings for management and identifies a number of ideas for future research.

This chapter is focused primarily on the detailed analysis of a segment of a single classroom exercise involving the use of a worksheet to reinforce the teaching of “surface area” by a seventh grade mathematics teacher and the classroom context in which the exercise occurred. The analysis examines traditional teaching and the engagement and respect for students’ own constructive capacities in relation to the individual teacher’s consciousness and motivation. The larger issue though is to better understand teaching as a unity in the person as a whole. How does the unity of connection to subject matter, deeper motivation for teaching, and care for student learning manifest in the classroom? This chapter looks at how one teacher goes about it.

The objective of this research was to assess whether the open‐to‐buy (OTB) system allows retail buyers to attain sales and profit objectives and thus obtain the bonuses available for budget attainment. The research used data from both Australia and New Zealand together with specific information from a major department store. Concludes with a recommendation that the traditional OTB system is in need of a major review and outlines specific recommendations.

The purpose of the study is to explore the market orientation of the private universities in Bangladesh. The study further aims to investigate the relationships between market orientation and business performance.

Data for this study were collected from the faculty members of business and non‐business schools of the 15 private universities in Bangladesh. A total number of 314 faculty members were interviewed with a structured questionnaire. Reliability, convergent and discriminant validity issues of the data were assessed and outcomes of these confirm the reliability and validity for the data used for the study.

Direct entry regression was used in order to identify the relationships between market orientation and its performance. Four performance measures – student growth, market share, teaching and service quality – and overall performance were used to investigate their relationships with market orientation. All four measures were found to be statistically significant and positively related to the market orientation of the private universities in Bangladesh.

The findings of the study support the theoretical arguments that the universities can be successful in attaining their business performances by initiating and adopting market oriented activities. The study further argues why it is so critical for a private university to be market oriented and how this market orientation can be attained.

Hypothesizes that, for academics, while budgetary communication may be positively related to budgetary attitudinal response, this relationship is dependent on the level of influence allowed over the medium/long term goal set. For university administrators, it is not expected that the interaction between the level of influence and budgetary communication will be significant. These differing outcomes are expected because of the conflicting objectives that exist between the two groups. Tests the hypotheses by surveying academic heads of department and administrators from New Zealand universities. The results support the theorized expectations. Outlines the implications for university management and in particular the potential impact for planning structures.

Beatrice Avalos, Ph.D., is associate researcher at the Centre for Advanced Research in Education, University of Chile. She has journal and book publications on teacher education, educational policy in developing countries and gender issues focussed particularly on Chile and Latin America. She has worked and taught in universities in Chile, Britain, Canada and Papua New Guinea, and carried out consultancy work in Bangladesh and several Latin American countries on issues related to school improvement, teacher professional development and teacher initial education.

This volume, From Teacher Thinking to Teachers and Teaching: The Evolution of a Research Community, captures advances that have occurred in the thirty years that the International Study Association on Teachers and Teaching (ISATT) organization has been in existence (1983–2013). ISATT occupies an important place in educational history. It is the international birthplace of the paradigm shift that occurred in the field of education in the 1980s as well as the organization that helped transition the study of teacher thinking to the study of teachers and teaching in all of its complexities. ISATT, which began with a handful of members, now has a membership that hails from 45 countries. ISATT’s near-global representation shows how the organization’s reach has expanded over three decades.

In June 2016, a clear majority of English voters chose to unilaterally take the United Kingdom out of the European Union (EU). According to many of the post-Brexit vote analyses, the single strongest motivating factor driving this vote was “immigration” in Britain, an issue which had long been the central mobilizing force of the United Kingdom Independence Party. The chapter focuses on how – following the bitter demise of multiculturalism – these Brexit related developments may now signal the end of Britain's postcolonial settlement on migration and race, the other parts of a progressive philosophy which had long been marked out as a proud British distinction from its neighbors. In successfully racializing, lumping together, and relabeling as “immigrants” three anomalous non-“immigrant” groups – asylum seekers, EU nationals, and British Muslims – UKIP leader Nigel Farage made explicit an insidious recasting of ideas of “immigration” and “integration,” emergent since the year 2000, which exhumed the ideas of Enoch Powell and threatened the status of even the most settled British minority ethnic populations – as has been seen in the Windrush scandal. Central to this has been the rejection of the postnational principle of non-discrimination by nationality, which had seen its fullest European expression in Britain during the 1990s and 2000s. The referendum on Brexit enabled an extraordinary democratic vote on the notion of “national” population and membership, in which “the People” might openly roll back the various diasporic, multinational, cosmopolitan, or human rights–based conceptions of global society which had taken root during those decades. This chapter unpacks the toxic cocktail that lays behind the forces propelling Boris Johnson to power. It also raises the question of whether Britain will provide a negative examplar to the rest of Europe on issues concerning the future of multiethnic societies.

The purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting.

Applying institutional theory as the underlying framework, this study examines an IAF’s ability to demonstrate legitimacy, which will shed light to the functions long-term survival. Using a unique data set from the NZ setting, which combines information obtained from “The Institute of Internal Auditors of New Zealand” with empirical firm data collected from publicly available sources, multivariate analysis is performed to test the prediction that IAF use is associated with earnings quality, measured using discretionary accruals, and external audit fees.

There is strong positive association between IAF use and external audit fees, which supports the complementary controls view, where better internal controls increase audit fees by increasing the demand for scope of external audit work. The authors find no significant relationship between IAF use and earnings quality, which is not entirely surprising.

The aim is to empirically test the IAF value proposition and to delve deeper into the black box of IAF value drivers. Given the size of the NZ economy and limitations of data availability, total sample size used in this study is relatively modest. However, the analysis does yield significant results. Apart from academic contribution to knowledge, this study offers a profound list of practical contributions. Practitioners will be interested to learn about the IAF value proposition from an empirical viewpoint. Senior management (SM) will obtain value from the outcomes when contemplating IAF investment and sourcing decisions. Regulators will be inherently interested in whether IAFs should be mandated.

The aim is to empirically test IAF value proposition and to delve deeper into the black box of IAF value drivers. To the best of the authors’ knowledge, this is the first NZ-based academic investigation which examines the relationship between IAF use and earnings quality. Apart from academic contribution to knowledge, this study offers a profound list of practical contributions. Practitioners will be interested to learn about the IAF value proposition from an empirical viewpoint. SM will obtain value from the outcomes when contemplating IAF investment and sourcing decisions. Regulators will be inherently interested in whether IAFs should be mandated.