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The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

The authors study public debt policy based on the reports for 2011–2022 and examine the factors affecting the public internal and external debt growth rate using several methods. The research results demonstrate that internal and external debts have changed significantly under the influence of socioeconomic factors. The authors provide scientific recommendations and conclude that public debt is one of the vital instruments of the macroeconomic regulation system through the budget-tax policy. The main features of the debt financing system of the budget deficit are considered. It embodies the redistribution system of national income expressed through its activity as a “state debtor agent” to attract funds for financial support for the requirements of specific segments. Debt financing of the country's primary budget deficit affects the consumption, savings, and investment environment and usually depends on various aspects of the economy. During an economic downturn, the government revives aggregate demand by raising gathered funds (via the sale of securities) and funding governmental operations, which has a stimulative impact. To stabilize the national economy in terms of the country's foreign debts, global funds will have the opportunity to “infect” financial resources in exchange for funds. In a period of stable economic development, the activation of the state as a borrower in the financial market will have the character of crowding out private investments. This ultimately shows that public debt has the characteristic of limiting the scientific views of economists regarding state debts.

This chapter underscores the increasing importance of diversity, equity, inclusion, and justice (DEIJ) education in business schools, citing societal disparities, corporate commitments, and social movements. The Association to Advance Collegiate Schools of Business (AACSB) emphasizes the role of diverse representation in faculty, staff, and curriculum to inspire learners and foster diverse leadership in business. The call for integrated DEIJ throughout the business curriculum is not new, and the text suggests introducing these topics through a stand-alone foundational course. It acknowledges the challenges of curricular changes and recommends democratic processes for effective implementation. This chapter encourages exploring the impact of biases in artificial intelligence (AI) and suggests incorporating discussions on AI tools like ChatGPT as educational opportunities to address biases within the context of business and society.

This chapter delves into the complex interplay between ethics, law and business case regarding diversity and inclusion within organisations. While the business case for diversity and inclusion has gained prominence, the ethical imperative often lacks comparable influence. Despite the coercive forces of laws and regulations, ethical values struggle to exert significant pressure on diversity-related issues.

This study concentrates on “ambiguity of law” and “abstaining from complaint” about discrimination, mistreatment, or unfair behavior to explain the weak pushing effect of ethical values on diversity- and inclusion-related issues. The ambiguity of law fosters open-ended discussions and varied interpretations, complicating efforts towards equitable treatment. Furthermore, the reluctance to voice complaints regarding discrimination or mistreatment blurs the boundary between ethics and business.

This chapter points out ethical values in the shade of the business case approach and proposes strategies to strengthen the influence of ethics in diversity management. Moral awareness, a sense of justice, and ethical coding of decisions are prominent components of this chapter that may contribute to strengthening the ethical infrastructure of organizations.

In this chapter, we seek to bring greater attention to language-based stigma at work and how it affects employees speaking English as their second language. We integrate research findings across multiple disciplines, including management, psychology, linguistics, education, and business ethics, identifying three major themes and knowledge gaps in this research domain. Based on the multidisciplinary knowledge integration, we suggest six promising future directions for organizational and business ethics scholars to pursue. We call for more empirical research focusing on how language-based stigma may harm nonnative English speakers (NNESs) with and without actual mistreatment or discrimination at work and how organizations may intervene to support NNESs. We hope our chapter will spark conducive conversations about mitigating language-based stigma in the workplace.

Any credible agenda that seeks to eradicate global poverty must seek to correct the structural injustices and inequities that cause and perpetuate endemic poverty. Such an agenda must aim not merely to aid the poor with grants, welfare, and subsidies (that indirectly perpetuate poverty) but seek to enhance self-sufficiency and productive skills of the poor by ensuring them comparable access to opportunities of the market economies to participate, on more equitable terms, in the dynamic process of overall economic growth. In this context, we apply critical thinking to identify and recognize the structured injustices of the market system, which not only cause poverty but also compromise human dignity via social inequalities and inequities arguably caused by the free market and corporate capital systems of the world. Global poverty that affects more than a quarter of the human population is a pernicious self-serving system connected to the injustices of the business and political systems of the world. The persistent nature of poverty is in direct proportion to our inability to eradicate it as a whole in the cosmic system. Eradication of global desperate poverty and its unjust structural causes can be achieved, we submit, by tracing the roots of global poverty to corporate and free enterprise capital systems and their unexamined structures of social injustice and social inequalities.

This paper comprehensively investigates the lack of youth involvement in the intricate tapestry of urban policymaking in the Jordanian context. It attempts to present and illustrate the obstacles, challenges, hindrances and complexities facing engaging youth in urban planning in Jordan. Participants aged 18–24 were the primary focus of the investigation, as Jordan's population is predominantly youthful, with approximately 70% of the population under the age of 30.

The research methodology adopted in this study is a mixed-methods approach, which integrates both qualitative and quantitative data collection and analytical techniques to provide a comprehensive and nuanced understanding of the research problem.

Youth involvement in Jordan's urban policymaking is limited and inconsistent. Most notably, the prevalence of adultism emerges as the predominant and most substantive impediment, exerting a considerable influence on constraining the agency of young Jordanians in shaping urban policy.

Detailed examples can be developed to offer discerning elucidations relevant to each frame of reference.

A total of 12 discernible barriers emerged from a systematic deductive thematic analysis of primary data.

This comprehensive inquiry highlights the pervasive gaps in support for youth participation in urban policymaking within the administrative framework and across Jordanian society. Subsequent quantitative analysis was employed to strengthen the external validity of the research findings, thereby enhancing the generalizability of the qualitative insights. By employing Jordan as a case study, this paper significantly contributes to the expanding corpus of scholarly work on planning processes and practices within the Global South and the Arab world.

This article problematizes the concept of freedom rooted in liberalism, examining the detention of historian Ilan Pappe by the Federal Bureau of Investigation (FBI) at Detroit Airport in the United States as an emblematic case study.

The research adopts a methodological triangulation approach, based on an analysis that combines data about the event and theories about the concept of freedom, problematizing authors who focused on the relationship between the individual and society in a liberal context, where individualism serves as the basis for specific conceptions of social relations.

Through the use of authors such as John Stuart Mill and John Locke, as well as the contributions of authors like Norbert Elias, it is argued that true freedom is relational, rooted in social interdependencies and the social construction of an individuality that is not individualistic but intrinsically linked to collective aspects.

Pappe’s case illustrates the tensions between individual freedom and collective interests, highlighting the need to reassess freedom of expression in complex political and social contexts.

This article proposes a more inclusive and interconnected view of human freedom, where individual and collective interests are negotiated within a dynamic web of social relations.