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The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Organization development is focused on implementing a planned process of positive humanistic change in organizations through the use of social science theory, action research, and data-based feedback methods. The role of personality in that change process, however, has historically been ignored or relegated to a limited set of interventions. The purpose of this chapter is to provide a conceptual overview of the linkages between personality and OD, discuss the current state of personality in the field including key trends in talent management, and offer a new multi-level framework for conceptualizing applications of personality for different types of OD efforts. The chapter concludes with implications for research and practice.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

This chapter seeks to describe the successive stages in the training and recruitment of economists at the service of the political regime that ruled over Portugal between 1926 and 1974. This chapter presents the main institutional settings for the education and practices of those who served the government in economic functions throughout this period. Its main aim is to show the changes that occurred in the understanding of the problems related with the development of the Portuguese economy, seeking to elucidate the processes of legitimation of an authoritarian regime, but also to show the signs of a critical break with a model of economic and social organization and a political regime that had reached the point of exhaustion.

This chapter presents a theory for developing an adaptive high commitment, high performance system of organizing, managing, and leading. It is a synthesis of my 50 years of action and field research presented in my books and articles. It operationalized and makes actionable the ideas of Lewin and systems theorists. Its features are three organizational outcomes that must be achieved simultaneously, features of the system that must be targeted for change, six silent barriers to change, a governance system for continuous learning, change in large complex systems, and elements of a system that needed to immunize it against ultimate destruction.

The objective of this chapter is to describe and analyze Brazil's main steps in its long and incomplete process of organizing a professional and responsive public service. During the twentieth century, Brazil had two authoritarian regimes and organized a state-oriented process of industrialization. After 1988, democracy has changed how public administration should be constituted, imposing demands for universal recruitment and accountability. The level of professionalization of the federal public service was improved, with a higher level of education, better wages and the recruitment of public servants to management positions. The challenges ahead are improving governance and executive coordination and raising the responsiveness and quality of public management (such as human resources, planning, budgeting, procurement, information and communication technologies, and organizational modeling) in a context of political instability, slow economic recovery, and substantial public debts at the federal government.

This chapter explores distributed leadership in volunteer multistakeholder groups tackling complex problems, focusing on community organizing practices to bridge the gap between health and health care in Columbia, South Carolina. Columbia faces increasing chronic disease, high rates of uninsured, unequal access to healthcare services, and rising costs. Regional leaders periodically tackled these problems together but faced challenges common to multistakeholder groups. In 2010, leaders from Columbia partnered with the authors in a learning enterprise to find new, more sustainable ways to address these challenges. Together we adapted a community organizing approach to develop distributed leadership skills necessary to overcome the challenges of volunteer multistakeholder groups and transform the health system in a local area. In the first year, teams provided health screenings to over 1,000 residents; over 3,000 residents exercised leadership to improve community health; over 5,000 residents pledged to improve their health. Clinic hours were extended; new health coaches focused on primary care and wellness programs. Providers and payers committed to reinvesting a share of savings in the community, which has a voice in their use. We show that developing distributed leadership via community organizing offers an approach to solving seemingly intractable community problems.

The educational attainment of rural people differs considerably based upon peoples' races and ethnicities. For example, in 2015 twice as many White rural adults had a bachelor's degree or higher compared to Black, American Indian and Alaska Native, and Hispanic or Latino rural adults. Within higher education contexts if one is to understand college students and their experiences, a recognition of students' identities is necessary. For African American college students from rural areas, I argue a starting point for understanding these students and their experiences in college environments is an exploration of the intersection of their place-based and race/ethnicity-based identities. This chapter, therefore, provides statistics about the educational attainment of rural people, reviews rural place–based identity literature, and then integrates perceptions of place with perceptions of race and ethnicity. Based on this discussion, recommendations for future pedagogies, practices, and research are suggested for faculty, staff, and scholars.

The focus of this chapter is upon workplace coaching, one of the deepest forms of communication where true understanding is formed between two people in rich dialogue.

Two domains of personal learning are presented: the inner theatre, which includes multi-source feedback, and the outer theatre, which includes action-learning projects (Callan & Latemore, 2008).

Two transformative learning strategies are considered in detail: the therapeutic metaphor (Atkinson, 1995) and the intensive journal (Progoff, 1992). Four case studies are then examined where clients engage in transformative change.

The chapter concludes with cautions for the professional coach and insists that coaching needs to be deeply respectful. Authentic coaches facilitate change with their clients, not to do things to them.