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Although e-learning has already been accepted globally as an effective medium of delivery of quality education and ensure optimum student participation, Bangladeshi higher educational institutions are still at a very early stage of adopting such technologies. Therefore, the purpose of this paper is to critically examine the suitability of implementing effective e-learning through learning management system (LMS) at the tertiary educational institutions in Bangladesh, and how both students and teachers experience and respond to this new learning platform. Following mixed-methods techniques, data for this study were collected from students and respective course teachers of a private university in Bangladesh by administering questionnaires and in-depth interviews. The findings of this paper reveal that e-learning has been well accepted by most of the students as they are found routinely spending time on the LMS on a regular basis for watching lecture videos, viewing course information, reading postings of the fellow students in the forum. However, there are constraints as well, since the learning materials are poorly designed that do not allow much interaction between students and lecturers. There are also some technical problems such as poor internet connection which restrict access to e-learning platforms. To harness the optimum benefit of e-learning, this paper recommends a concerted effort by all stakeholders, such as students, lecturers, administrators and policy makers so that each of their priorities and expectations are reflected in the designing and implementing e-learning platforms.

This paper is based on the qualitative evaluation of Education 3.0 platform. Primary data were collected from the students using a well-structured survey questionnaire, and the findings of the survey have subsequently been cross-referred and supplemented by non-participatory observations with semi-structured interviews which allowed a better in-depth understanding of the issue at hand.

The findings of the study suggest that a majority of the students are found to be highly enthusiastic about the online courses. They are eager to participate and interact in the online platforms, which are somehow limited in the traditional classroom settings. However, there are several institutional, administrative and technical limitations of implementing e-learning in Bangladesh. It is recommended that better orientation of the users, quality content distribution though user-friendly systems and enhanced asynchronous interaction between the lecturers and students are the key pre-requisites to harness the optimum benefit from e-learning technologies in Bangladesh.

The data have been analyzed and discussed using qualitative framework which allows an in-depth understanding of the opportunities and challenges of the use of e-learning technologies at the higher educational institutions in Bangladesh.

The purpose of this paper is to present global airline alliances from a complementary and original angle to the existing works: “specific social networks”. “Social” as it is an inter‐organisational network through business relations between airline companies and “specific” as these are formal relations of contractual types (joint marketing, code sharing agreements, etc.).

It is an empirical study, about cooperation agreements between global regular airlines, over a time period of six years from Airline Business Review database. The graph theory is used to measure social network and graphics representation for illustrations.

The results show that there is a real process of social embeddedness correlated to the airline alliances members' experiences. Their structuring as networks varies in time following a life cycle and their specific morphologies affect their performance.

The paper proposes numerous measures to approach the structure of airline alliances and graphics representations to illustrate networks.

The paper draws a synthesis from the morphology and morphogenesis of airline alliances, proposing thereby some of their structural properties which have an impact on their competitiveness.

The accounting regulation literature has recently devoted a significant degree of attention to delineating the roles of accounting firms as key professional actors in the transnational policy arena. Such a heightened level of scholarly engagement with firms seems to have shifted the focus away from the roles of the national professional institutes. The purpose of this paper is to demonstrate the importance of not losing sight of the national professional bodies as important players on the transnational governance scene.

The accounting regulation literature has recently devoted a significant degree of attention to delineating the roles of accounting firms as key professional actors in the transnational policy arena. Such a heightened level of scholarly engagement with firms seems to have shifted the focus away from the roles of the national professional institutes. The aim with this paper is to demonstrate the importance of not losing sight of the national professional bodies as important players on the transnational governance scene.

The paper provides empirical illustrations and discussion of the transforming agendas and strategies of influence pursued by various national professional bodies as they attempt to reinvent themselves to face up to the challenges of the changing regulatory landscape. Specifically, the paper analyses a range of activities where such bodies are seen to be competing with each other as well as partaking in a variety of collaborative initiatives in their quest to gain/maintain the status of a global/regional professional thought leader.

The paper is designed to encourage renewed academic debate on the roles and strategies of national professional institutes and highlight opportunities and venues for future research. The paper is also suggestive of the need to refine conceptual perspectives on professionalization processes operational in transnational settings.

The accounting literature is lacking in terms of contemporary study of national professional bodies as active institutions with global ambition and strategies of influence. This paper addresses such a shortcoming by analysing the strategic intent and actions of a range of such bodies (revealing, in the process, a quite fascinating complex of activity, competition and cooperation) and calling for a renewed focus on national professional bodies as a way of enhancing contemporary understanding of the workings of the “global accounting profession”.

This paper explores the relationship between foreign direct investments and financial reporting changes via financial development in 12 Latin American countries during the period from 1997 to 2010.

In order to control the possible endogeneity problem, the Generalized Method of Moments (GMM) estimation technique has been conducted using country-level panel data obtained from the World Development Indicators website.

The empirical analyses provide evidence that international accounting standards have a significant effect on foreign direct investments. However, financial development associated with such standards reduces this positive effect. This is an important finding, suggesting that investors are likely to prefer portfolio to direct investments in Latin American financial markets that require or permit the use of international accounting standards.

The conclusions that have been drawn from this study are important for investors, creditors, and regulators. Although international accounting standards appear to affect foreign investments, there could be a lack of adaptation of these standards to specific economic environments due to cultural, educational, and economic factors. Therefore, firms, regulators, professional organizations, and accounting firms should make necessary arrangements so that the benefits of using these standards increase their costs.

The study contributes to the international accounting literature by examining the effects of international accounting standards and financial development on foreign direct investments in Latin America.

The focus of this paper is the emergence of Russia's multinational companies. It aims to analyse their motives to internationalise as well as the approaches to internationalisation. While relevance of the theoretical perspectives is highlighted, the purpose of this paper is to contribute to the understanding of the present‐day phenomenon of emerging Russian multinationals.

The paper relies on a qualitative approach for the analysis of the nature of Russian multinationals. The phenomenon of the emerging Russian multinationals is analysed through the prism and using insights from a number of subjects, namely transition studies, politics, innovation studies and international business studies.

The paper traces the evolution of Russian companies; the idiosyncratic path of their formation serves as a background for understanding of their internationalisation strategies. A special attention is devoted to the R&D activities of Russian multinational companies, and access to foreign technology is found to be an important driver of internationalisation.

The paper highlights relevance of further research on Russian multinationals and outlines research avenues.

The paper is rich in its practical implications. Specifically, it elaborates on the European Union‐Russian bilateral relations and the role of Russian multinationals in the European economies. The issue of political involvement is raised, and the paper seeks to identify whether Russian companies serve as tools of foreign policy, or they operate as business agents.

Despite their increasingly important role in the global economy, Russian companies have been largely overshadowed by the emergence of Indian and Chinese multinationals and not sufficiently addressed, even neglected, in the literature. Therefore, the objective of this paper is to fill in some gaps in the literature regarding this research area.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Given the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the profession and, more specifically, professional accounting bodies.

The study assesses the perceptions via an online survey of 66 professional accounting bodies worldwide in respect of ethical issues, potential causes of ethical failure and the need for ethics education.

Respondents identified a number of important challenges including conflicts of interest, earnings management and whistle‐blowing. The findings also demonstrate strong support for participation in prescribing the nature of ethics education by members of professional accounting bodies.

The results of this study are based on feedback from 41 per cent of member bodies of the International Federation of Accountants (IFAC). Despite a number of follow‐up reminder notices, some regions are under‐represented in the responses to the survey distributed to the (then) 160 member bodies of IFAC. Geographic isolation and language limitations contributed to the failure to gain a higher response rate.

The findings demonstrate that professional bodies support ethics education at the pre‐ and post‐qualifying levels of education and a willingness to take an active role in promoting ethics education to their members.

By addressing member bodies' attitudes to ethics education, this paper fills a gap in prior literature that has been restricted to addressing the attitudes of academics, students and business organisations.

Outlines new database products appearing in the Gale Directory of Databases, a two‐volume work published twice a year. Provides figures for the distribution and percentage of new and newly implemeted business and law databases, together with a list of the databases including name, vendor and medium. Briefly discusses these by each medium.