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This article aims to focus on social structures and national and international factors as they influence international adoption. Special attention is paid to the impact of media, social welfare policies, legislation, and international monitoring groups on international adoption.

The article reviews relevant literature in sociology, social work, and the media. Much of the focus is on adoption in the USA since it has the largest number of internationally adopted children.

International adoption is becoming more common and is likely to continue to do so despite the concerns of some countries, some minority groups, and international monitoring agencies regarding trafficking in children, cultural genocide, and social justice issues related to transracial/intercultural adoption.

Adoption has generally been studied by social workers, psychologists and others concerned with its impact on the individual adoptee, birth mother and adoptive family. This article presents a sociological perspective of international adoption and considers its implications for families. The article is useful for policy makers, practitioners and others concerned with the occurrence of international adoption and its potential consequences.

This study aims to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. In addition, this study examines the strength of auditing and reporting standards (SARS) that mediate the relationship.

Agency theory and bonding theory were applied in this paper to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. Data from 130 countries during three years were collected from Transparency International, Worldwide Governance Indicators, International Federation of Accountants, World Economic Forum, World Bank, Freedom House and World Justice Project. Hypotheses were tested using partial least squares structural equation modeling.

The results show a positive impact of the adoption of international accounting and auditing standards on corruption perception, directly and indirectly, through the SARS.

The results provide an insight into corruption eradication strategy through the adoption of international accounting and auditing standards and strengthen the auditing and reporting standards.

This study is distinctive, as no study has yet examined the impact of the adoption of international accounting standards construct, which contains International Financial Reporting Standards and International Standards on Auditing, on the corruption perception. The corruption perception construct is developed by combining the corruption perception index and the control of corruption indicators.

The paper analyzes four cases of IAS adoption (Aérospatiale in 1989; Usinor in 1991; Coflexip in 1993; and Péchiney in 1995) to better understand the instructional logics behind the use of alternative or additional standards by French companies in the early 1990s.

The study employs multiple case studies to explain how and why the heterogeneity of adoption (IAS versus US GAAP) is a response to institutional complexity.

This research shows that French companies adopted IAS as long as they were not required to use US GAAP by their financial backers. The results highlight how the companies combine logics to respond to the complexification of the field. The authors outline how endorsement of logics by outside carriers (auditors, financial analysts, stock exchange commissions) and framing of logics by managers evolve in time and space within this complexification process.

This study contributes to the institutional complexity literature in that it focuses on distinct organizational responses to multiple institutional logics. More precisely, the choice of standards in primary consolidated accounts are viewed as an organizational response to compatible and conflicting demands from several levels: home countries, transnational areas and host countries with the aim of raising funds in the US.

This research makes a distinct link between institutional complexity and international accounting standards and US GAAP.

The purpose of this paper is to analyze the impact of IFRS mandatory adoption on accounting conservatism and to shed light on the drivers of such impact.

Using a sample of listed firms for five Latin American countries, the authors analyze the relation between mandatory adoption of International Financial Reporting Standards and the conditional accounting conservatism of earnings.

The authors find evidence that IFRS adoption boosts earnings conservatism. This result is robust and heterogeneous. The results also show that the effect of IFRS differs across firms and countries. Specifically, the impact of IFRS adoption is higher for low-earnings-quality firms and for firms with high levels of investment opportunities.

The results suggest that IFRS adoption in Latin America has enhanced comparability of financial information both across and within countries.

This paper contributes to the literature by providing new evidence on the drivers of the impacts of IFRS adoption in emerging markets.

Este artículo analiza el impacto de la adopción obligatoria de las Normas Internacionales de Información contable (IFRS o NIIF) en el conservadurismo contable y aclara los determinantes de dicho impacto.

Usamos una muestra de empresas listadas en cinco países latinoamericanos para analizar la relación entre la adopción obligatoria de IFRS y el conservadurismo contable condicional.

Encontramos evidencia de que la adopción de IFRS aumenta el conservadurismo contable. Este resultado es robusto y heterogéneo. Nuestros resultados también muestran que el efecto de IFRS en conservadurismo difiere entre empresas y países. En particular, el impacto de IFRS es mayor para firmas con baja calidad contable y altos niveles de oportunidades de inversión.

Nuestros resultados sugieren que la adopción de IFRS en Latinoamérica fomentó la comparabilidad de los estados financieros tanto intra como entre países.

Nuestro estudio contribuye a la literatura proveyendo evidencia nueva sobre los determinantes de los impactos de la adopción de IFRS en mercados emergentes.

The purpose of this paper is to investigate internet adoption of very small B2B firms in Greece. This study aims to construct a model which will classify companies according to internet activities undertaken and then to explore whether different adoption can be interpreted by business demographics and a limited number of perceived barriers.

This empirical research was carried out by the means of survey focussing on the Greek jewellery industry. Data were submitted to a sequence of statistical analyses resulting to a model of Internet adoption. The model was then bench marked to representative domestic and international adoption patterns.

Firms can be classified into three groups, ranging from non-adopters to relatively mature adopters, similarly to previous patterns of international B2B small to medium enterprises. Business size and type, international cooperation and knowledge with regards to internet proved to be significantly correlated to adoption status.

The paper focusses on one Greek business sector and thus the applicability of its results to cross-type international micro-businesses remains questionable.

The findings of this study can assist company owners to plan their internet strategy, software vendors to target firms by offering tailored solutions and governmental authorities to implement initiatives aiming to confront the highlighted internet adoption disablers.

This is one of a few information and communication technology studies that focus on very small companies and perhaps the only one providing an empirical classification model of internet adoption for this business size.

This paper aims to provide an in-depth examination of the emergent state of financial technology (fintech), particularly emphasizing capital-raising innovations and their implications for international business.

Using the highly influential articles published in fintech, the authors identify the advantages and disadvantages of each significant fintech in the credit, deposit and capital-raising services sector. The authors assess the adoption of these services and the international firm-level implications of their use.

This study highlights fintech’s role in fostering entrepreneurial internationalization, with a particular focus on the impact of crowdfunding, peer-to-peer lending and online banking. A thorough analysis of Google Scholar citations uncovers research gaps and unveils emerging trends bridging international business and fintech. Furthermore, the examination of regulatory efforts presents evidence of a robust positive relationship between global e-commerce legislation and fintech adoption, demonstrating the interconnected nature of these elements in the world of international business.

Fintech research in international business has only taken off in the last five years. Innovations and regulatory developments are continuously evolving.

This study emphasizes the significance of fintech in international business research, addressing its implications on regulatory environments, entrepreneurial internationalization and multinational corporations’ global strategies. By investigating the synergies and applications of various fintech types, the research provides valuable insights for scholars and practitioners, contributing to the advancement of knowledge in the field of international finance.

The purpose of this paper is to identify the factors influencing the scale and nature of intercountry adoption (ICA) between the People’s Republic of China and the USA, and to describe the significance and contribution of each to ICA processes.

A documentary data analysis approach based upon the quantitative grounded theory: first, interpreting available data, and second, conducting a thematic analysis of the literature to generate a theory of key factors.

The results showed that changes in policies, ethical narratives and ideological shifts (principally the rise of nationalism) were highly influential in determining the scale and type of ICAs in successive years.

This paper concluded that China: US ICA is likely to continue only in small numbers with older and special needs children. However, China: US adoptions provide some examples of “best practice”. Understanding the interplay of factors explored theoretically in this study may guide future ICA arrangements between other country pairs.

Although a range of data has been collected on China: US ICA over a number of years, no systematic attempt has been made to link changes in those data to changes in the legal, social or cultural climate in which such adoptions take place. As well as providing new insights into the dynamics of ICA, the paper develops an original method which could be applied to parallel arrangements between other countries.

The purpose of this paper is to focus on the influence of national cultural dimensions on the evolution of national innovation adoption over time. The paper considers the moderating effects of national wealth, population density and illiteracy rate on the role of cultural dimensions in the timing of innovation takeoff in national markets.

The empirical study investigates 137 national innovation adoption time series; the dependent variable being the time it takes for innovation adoption to take off. The independent variables are Hofstede's five cultural dimensions and the moderating variables are gross domestic product (GDP), population density and illiteracy rate.

The outcome of the study shows that cultural dimensions have a greater influence on takeoff time in countries with highly developed economies, dense populations and low illiteracy rates. The study also shows that especially the cultural dimension of individualism has a significant context independent influence on takeoff dynamics, whereas masculinity has no such effect.

The paper provides evidence that the influence of cultural dimensions may be more complex than previously believed. Contribution of the research to the academic community especially lies in results regarding moderation effect of GDP, population density and illiteracy. Other independent and moderating variables could provide useful subjects for further research.

The results of this study could assist companies conducting business in cross‐national settings in planning their international operations in such areas as designing marketing promotions and deciding the entry order into national markets. Especially, useful the results are in pre‐takeoff phase of the evolution of innovation adoption.

The paper extends our understanding of the relationship between the national cultural dimensions and the early evolution of innovation adoption. Incomplete understanding of the cross‐national dynamics of the innovation adoption takeoff is scrutinized and the findings support earlier research that cultural dimensions affect adoption dynamics. The study demonstrates that the influence of cultural dimensions may be dependent on and moderated by other national attributes.

This paper reports a qualitative research study of comparative analysis of global citizenship education (GCE) in two primary schools, one international school in Singapore (Stamford International) and an independent school in Australia (Coastal College). The research focussed on how these two schools implemented GCE through the adoption of international education models, utilising the International Primary Curriculum (IPC) or the International Baccalaureate Programme (IB), creating hybrid curricula. Central to this research is the examination of educational practices, which address global citizenship education in each of the two schools.

Qualitative data from interview transcripts, document analysis, website analysis as well as field notes were analysed both inductively and deductively, teasing out the key themes from interviews, various documents such as policy papers, curriculum materials, syllabuses, the websites and other forms of documents that shed more light on the issues presented. The analysis of each case study began with a brief overview of the global citizenship education policies in the two schools and of their international curricula models, followed by a separate interpretation and juxtaposition of interview data (Phillips and Schweisfurth, 2014).

The key focus is examining the interplay between the global and national, which both schools have acknowledged in their design of the curricula. It is integral to note that globalization differs within different communities around the world with a unique and multifaceted interplay of global and national factors termed as a “global-local nexus”. A key overarching finding relates to the tensions between educational domains and neo-liberal market rationales, which had affected the schools' decisions in curricula and GCE enactment within both schools. Despite their commitment to GCE ideals, schools were mindful about being distinctive and remaining competitive within their educational markets.

In the study, the ideas of hybridity and “mixture and fusion” of curricula elements to generate new practices in local contexts against global influences have been explored. These ideas form the key features of the curriculum design in both schools and of the contexts in which the schools were situated. Even though the selected case study schools were international and independent and were not expected to fully adhere to government guidelines from their respective country’s policies, they were staged against these policies, which in turn influenced the curriculum initiatives and pedagogical approaches of these schools. Thus studying the landscape in which these two schools are situated provided a better understanding of the various influences – geo-political, formal policy, school-specific factors – which contributed to the knowledge base of global citizenship education studies for multi-ethnic nations such as Singapore and Australia.

As more national school systems embrace diversity, an international education approach has been adopted. This study affirms the idea proposed by Hayden, Thompson and Bunnell (2016), that the use of “international” is less relevant in categorising schools that seek to embrace GCE. It is more appropriate to use “cosmopolitan,” as proposed by Rizvi (2008), where the focus is more broadly on acquiring knowledge about cultural trajectories and social identities and reinforcing the idea of global connectivity as is evident in both case study schools. The focus is on understanding and acting on local issues within the “broader context of the global shifts that are reshaping the very nature of localities” (Rizvi, 2008, p. 21). One of the key things to note is that the global and international approaches are seldom enacted in their pure form. Schools that have adopted international education are usually unique and heterogeneous in nature, and what they have done is very much dependent on their histories, their geographical locations and the economic and political statuses. This is evident in both case study schools.

This study has added to the existing literature by providing a rich comparative investigation of global citizenship education in two countries, Australia and Singapore. The research provided the opportunity to study different models of internationally minded schools, with similar GCE ambitions. As the study explored two types of schools in two different countries, there is no claim of generalisability of findings to all the schools in these two countries. However, educators and researchers who are interested in this field could reflect on the themes that have emerged from this study and make an informed decision on the possible transferability to their own contexts.

Besides its contribution to existing literature, the study has also shown that for effective integration of GCE in schools, either in a national or international education system, it is necessary for a comprehensive understanding of the GCE principles. The results drawn from the study indicate that the ambiguity of the concept of GCE can result in different interpretations by school leaders, teachers and students, thus affecting its enactment in schools. In order to better understand and apply GCE, an effective conceptual model would provide a critical understanding of the multi-faceted nature of global citizenship education. A critical GCE requires schools to reflect on the entire curriculum, ensuring a seamless integration of GCE into curricula and practices.

The purpose of this paper is to review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to provide directions for future research.

The review focusses on four main streams including: first, the motives for IFRS adoption; second, corporate characteristics and the degree of compliance with IFRS; third, the economic consequences of IFRS adoption and finally; fourth, the use of regulation as an enforcement mechanism to monitor compliance with IFRS. The authors review empirical studies specifically devoted to developing countries.

Regarding the first stream relating to IFRS adoption, the macroeconomic decision of adopting IFRS in developing countries can be justified by two main theories which are: the economic theory of network (Katz and Shapiro, 1985) and isomorphism (DiMaggio and Powell, 1991), however, empirical evidence in developing countries to confirm these theories is limited. Regarding the second stream relating to corporate characteristics and the degree of compliance with IFRS, the authors find that the results are mixed. Regarding the third stream relating to the economic consequences of IFRS adoption, it seems that the evidence is still limited in developing countries especially with respect to the impact of IFRS adoption on foreign direct investment, cost of equity capital and earnings management. Regarding the fourth and final stream in relation to regulation, enforcement and compliance with IFRS, the authors find that research is very limited. It was evidenced in the very few research studies conducted, that global disclosure standards are optimal only if compliance is monitored and enforced by efficient institutions.

The author’s study attempts to provide a foundational knowledge resource that will inform practitioners, researchers and regulators in developing countries about the relevance of the different theories that exist in the accounting literature to explain the adoption of and compliance with IFRS.

Compared to developed countries, the four streams outlined remain under-researched in developing countries. Therefore, researchers should examine these topics in developing countries to inform practitioners, regulators and the capital market about the effects of adopting IFRS and their relevance to developing countries. In addition, researchers should embark on identifying new theories to explain the adoption of and compliance with IFRS in developing countries that take into consideration the socioeconomic culture of these settings.