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Transformative learning and leadership are key leverage points for supporting society’s transition towards sustainability. The purpose of this study was to identify the outcomes of transformational learning within an international sustainability leadership master’s program in Sweden. The study also prototypes a typology for transformative learning (TTL) in the context of sustainability leadership education.

Alumni spanning 15 cohorts provided answers to a survey, and the responses were used to identify the outcomes of the program. Graduates were asked to describe what transformed for them through the program. Empirical data was coded prototyping the use of the TTL in sustainability education context.

Graduates of the Master’s in Strategic Leadership towards Sustainability program, described transformation with regards to their Self-in-relation to Others and the World, their Self-knowledge, sense of Empowerment/Responsibility; their Worldview became More Comprehensive or Complex, and they gained New Awareness/New Understandings which transformed their Worldview. Many described transformations in their general Ways of Being in the world. Findings suggest the TTL learning as a good basis for analysis in the education for sustainable development (ESD) context. Suggestions for the TTL include further development of the process that articulates the relational, interdependent and perhaps a priori relationships between elements that transform.

This study presents the outcomes of transformational learning within an international sustainability leadership master’s program. It prototypes the use of a TTL within the ESD context using empirical data. This combination provides practical insights to a dynamic, often theoretical and hard to articulate process.

This study presents the outcomes of transformational learning within an international sustainability leadership master’s program. It prototypes the use of a TTL in the ESD context and assesses the outcomes of a sustainability leadership program using empirical data. This combination provides practical insights to a dynamic, often theoretical and hard to articulate process.

Transformative learning (TL) and leadership are key leverage points for supporting society’s transition toward sustainability. The purpose of this study is to identify essential components of TL within an international sustainability leadership master’s program in Sweden that has been described by many students as life-changing, empowering and transformational.

Alumni spanning 15 cohorts provided answers to a survey and the responses were used to map components of TL as experienced by the students.

The survey confirms the anecdotal assertions that the program is transformational. The findings suggest that community, place, pedagogy, concepts and content, disorientation and hope and agency are essential components, combined with the synergy of those into an integrated whole that support transformational change according to many respondents.

This study provides program designers and educators with suggested components and emphasizes their integration and synergy, to support TL experiences for sustainability leaders.

Credit relevance of financial reporting can be influenced by change in financial reporting framework. This study aims to examine the effect of mandatory international financial reporting standards (IFRS) adoption on credit relevance quality of financial reporting of deposit money banks (DMBs) in Nigeria.

This study uses difference-in-differences (D-in-D) design for its modelling. Panel data regression analysis based on the D-in-D model is used in analysing the data collected from secondary sources.

The findings of this study are that based on the D-in-D approach, there is a significant and positive effect of mandatory IFRS adoption on credit relevance quality of financial reporting of DMBs in Nigeria, and that there is also a significant difference in the credit relevance quality of financial reporting of mandatory adopting banks in the post-mandatory IFRS adoption period compared to pre-mandatory IFRS adoption period.

To the best of this study's review, there is inadequacy of literature within the credit relevance research in Nigeria. In the light of this, this study intends to fill the gap.

This study is specifically important to regulatory authorities, both primary and secondary regulators. Specifically, this study has implications in the regulatory roles of Central Bank of Nigeria (CBN) and Financial Reporting Council of Nigeria (FRC). However, the study recommends that regulatory authorities should encourage DMBs to avail their financial reports annually to credit rating agencies (local and international) for proper evaluation for subsequent ratings.

The peculiarities in this study, that is the utilisation of the D-in-D design and the use of credit relevance metric as the dependent variable, made this study important and novel to push the frontier of existing knowledge.

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR.

The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published.

The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation.

The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.

Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are now different regimes for listed, large private, medium-sized, small and micro companies. This strategy raises the issue of whether earnings quality across the different classes of company is comparable. The paper aims to discuss this issue.

The paper uses the smoothness of earnings to measure reporting quality across the different types of companies from 2006 to 2013, based on 514,000 observations. Smoothness is an indicator of poor quality.

The authors find that listed companies have the highest earnings quality, closely followed by small and micro companies. In contrast, large private and medium-sized companies have much lower earnings quality. Overall, the authors find companies which switch between reporting regimes have lower earnings quality. The authors also find that earnings quality is not affected by the small company exemption from audit.

Companies filing abbreviated accounts are excluded since they do not file an income statement. The recent revisions to UK GAAP (FRS 102 and FRS 105) are not examined due to insufficient data.

The Financial Reporting Council’s (FRC) strategy of reducing the financial reporting and auditing obligations for small companies seems not to have significantly affected earnings quality. However, the FRC may need to review the reporting requirements of large private and medium-sized companies and also the option of companies to switch between reporting regimes; in these settings earnings quality appears to be weaker.

The paper studies the effect of earnings quality across the different reporting regimes in the UK. Novel and important features of the study are that the sample covers a wide variety of small and micro companies which have not been analyzed previously; the results are disaggregated by year, for assurance that the results are not driven by a single rogue year; and the authors also address the small company exemption from audit, and the flexibility of non-listed companies to switch between regimes.

This study aims to assess service quality in sport child camps among both participants and parents and its effects on satisfaction and behavioural intentions.

Data were collected from participants (n = 258) and parents (n = 226) of a sport child camp. A confirmatory factor analysis analysed the psychometric properties of the constructs, and a subsequent structural equation model examined the effects of service quality on satisfaction and behavioural intentions.

The results indicate a multi-dimensional construct of service quality that influences satisfaction and behavioural intentions differently among parents and participants. For participants, Service Failures and Recovery, Safety and Food influenced satisfaction, while Service Failures and Recovery and Fun influenced Behavioural Intentions. For parents, Management Commitment to Service Quality, Staff, Food and Contact with Physical Environmental influenced satisfaction, while Management Commitment to Service Quality and Staff influenced Behavioural intentions.

Both parents and participants' perceptions of service quality in sport child camps were captured and its effects on satisfaction and behavioural intentions. The study provides sport child camp managers with critical information about service delivery and its outcomes among the two key consumers (participants and parents).

This study offers new ideas to advance knowledge on sport child camps by capturing the perceptions of two key stakeholders and providing useful insights into how different attributes of service quality influence the levels of satisfaction and behavioural intentions among parents and participants.

Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and socio-emotional wealth (SEW). We also extended the test to identify how firm size could affect value relevance.

Through panel data testing, we collected all issuers on the stock exchange for the 2016–2018 period. The total collected observations are 735 observations from various industries.

The results of the study provide empirical evidence that institutional ownership is more pronounce, especially in companies with high asset levels. We also conducted other tests to see it from the perspective of SEW. We divide companies into family and non-family companies. The results of this study indicate that institutional ownership has an effect on increasing value relevance, especially in family companies compared with non-family companies. The results of the study also indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to family firms.

This study advances in two main ways. First, we use a SEW approach and an open innovation perspective. Second, we conducted tests for family and non-family firms.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

This study aims to explore how university language students evaluate different sustainability themes and examine the overall relevance of ecological, social, cultural and economic sustainability dimensions in language education.

A questionnaire was designed to study Finnish university language students’ (n = 55) order of priority for sustainability dimensions and their sub-themes and the justifications for the priority orders using a mixed methods design. Qualitative content analysis was conducted using NVivo software, and weighted rankings were used to analyse the quantitative data.

The findings of the study showed that language students evaluated the social and cultural dimensions as the most relevant in language teaching. In all dimensions, students approached sustainability mainly by prioritising larger issues and advancing towards smaller ones. Most non-directional responses appeared in the economic dimension. In addition, individual prioritising and justification approaches varied between different sustainability dimensions.

To the best of the authors’ knowledge, no previous studies have examined language students’ evaluations of and justifications for all four sustainability dimensions. The results highlight the need to use multiple, holistic approaches and systems thinking to incorporate education for sustainable development.

This study was inspired by research of strategists on strategic innovation (SI), aiming to provide a unique model to enhance the digitization of small and medium-sized enterprises (SMEs) in Bangladesh to fill the gap toward a digital economy.

A survey was used to collect data from 180 SMEs in the manufacturing industry for this research. The results indicate that strategic innovativeness (SI), human capital (HC), infrastructure and technology and resistance to change significantly influence the digitalization in Bangladesh SMEs.

The link between SI and SMEs' digitalization in Bangladesh is mediated by HC. The results show that HC plays a big role in the connection between SI and the digitalization of SMEs. This study may be valuable for SMEs managers, researchers and policymakers in Bangladesh and other developing nations, who want to learn more about SI in adopting digitalization.

The specialized knowledge and abilities of strategists allow them to establish parallels between the past and present, enabling them to make a sustained forecast about the digital economy. This study encourages small and medium-sized businesses to develop their SI and advance their HC, which could further deject resistance to change toward enhancing and adopting digitalization in SMEs sectors.