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The impostor phenomenon (IP) is a psychological cycle experienced by individuals who, despite successes, are plagued by self-doubt and a concern of being identified as fraudulent. IP research is typically focused on the psychological well-being of those who experience IP, examining antecedents and outcomes of IP. Research on organizational impact is limited with few studies examining IP’s influence on leadership practices. The purpose of this paper is to discuss IP and explore the value of mitigating IP’s negative effects with a view to developing a conceptual model that illustrates IP in context with leaders.

Using a scoping literature review methodology, this paper draws on identity theory to explore and discuss the relevance of IP to organizations and leadership practice.

Following a review of relevant literature, the authors propose a conceptual model that illustrates IP’s impact on organizational leaders’ capacity to practice leadership due to conflicting identity standards and diminished self-efficacy. Implications for organizational leadership development as well as leadership practice, theory, and research are discussed.

This paper is a theoretical analysis, not an empirical study, however, it presents a conceptual model that provides perspective on IP and its relevance to leadership as well as the organizational value of and suggestions for mitigating IP.

A greater understanding of IP and IP’s potential consequences on leadership in the workplace may contribute to organizational interventions that mitigate IP's impact on leaders and the organizations they serve.

This paper investigates the relationship between government borrowing and long‐term interest rates utilizing a loanable funds framework to describe the interest rate determination process. Three measures of government borrowing are examined. The results indicate that there is not a significant relationship between government borrowing and long‐term interest rates.

The purpose of this study was to advance the understanding of the effect of extraversion on an expatriate's level of contexting (adopting a higher or lower level of context) while abroad. Particularly, this study focused on Polish expatriates in the US and American expatriates in Poland.

The participants were 30 American expatriates living in Poland and 41 Polish expatriates living in the USA.

The results from the regression analysis suggest that extraversion has a different effect on contexting among Polish expatriates than American expatriates, the higher the level of extraversion, the more context dependent the American expatriates were. Moreover, Polish and American expatriates differ in terms of contexting related to the universalism and the particularism dimensions of the seven cultural dimensions from Hampden-Turner and Trompenaars.

This advanced understanding led the researchers to give practical implications on the training of expatriates for their abroad assignments.

One of the most important considerations in any research project is a compelling research question, the addressing of which will produce socially and/or economically relevant and beneficial insights based on high‐quality evidence. The purpose of this paper is to explain that each possible research question requires use of the particular research methods that will produce the high‐quality evidence relevant to that question, with the nature of the evidence and the methods required varying from research question to research question.

This discussion paper explores and explains the role and function of interpretive accounting research advocates its adoption.

As the research method needs to be suited to the research question, any restriction imposed on the credible research methods that are considered acceptable severely limits the ability of the accounting academy to serve the needs of society and the economy by addressing the broadest possible range of research questions. From this perspective it is vital for academics to recognize that both positivist/quantitative and interpretive/qualitative methods produce high‐quality credible research evidence.

Any preconceptions within a nation's accounting academy over the unacceptability of either positivist or interpretive research will damage the health and relevance of that academy in the longer term.

The paper argues that both positivist and interpretivist research are needed, drawing on notions of subjectivity, objectivity and inter‐subjectivity in the context of the social construction of both accounting information and research data, and in the context of the socially constructing nature of research evidence.

This paper aims to consider the legitimacy challenges faced by hybrid organizations, examining the narrative strategies hybrids use in responding to these challenges and offering a framework for managers to consider in their choice of narratives.

A narrative analysis of texts addressing the legitimacy of the business models used by four hybrid organizations is conducted.

The results of the analysis suggest that the nature of conflicting stakeholder demands – centered on goals or means – is an integral factor influencing hybrids’ choice of narrative strategies to emphasize distinctiveness or conformity.

This paper adds to extant research examining the challenges hybrid organizations face and emphasizes that the choice of narrative strategies is an important factor hybrids must consider when managing legitimacy. Generalizability is a notable limitation of the case approach; the authors suggest areas for future research to address this limitation.

The research offers a practical framework for hybrids’ leaders, as they manage legitimacy, choosing to emphasize distinctiveness or conformity in the face of conflicts regarding goals or means.

By studying the legitimacy challenges faced by hybrid organizations, this study can form a more complete view of legitimation, encompassing different types of enterprises offering distinct value propositions.

According to the SEC, the proposed roadmap for adopting principles-based International Financial Reporting Standards (IFRS) is still a priority. The adoption of IFRS will ultimately demand greater emphasis on practitioner judgment (Mintz, 2010). This chapter focuses on the need for building the judgment skills of the practitioner. Our methodology follows a three-step process. We start with accounting standards, reviewing similarities and differences between “rules-based” and “principles-based” standards and conclude that, while applying any standard requires judgment, applying principles-based standards requires more judgment. We then focus on preparer incentives that can influence this requisite judgment. We use the “fraud triangle” to analyze the influence of incentives on judgment under each standards setting approach. Our third and most important step involves equipping practitioners to make judgments in the presence of incentives. We present and discuss a model that considers economic, social (legal), and ethical dimensions for making principled judgments in the presence of incentives and advocate-improved education for accountants in implementing that model.

This paper depicts barbershop singing as a masculine social form, and compares and contrasts the original masculine form with the ways the form is feminized. Two organizations, Sweet Adelines International (SAI) and The Barbershop Harmony Society (BHS) perform and promote barbershop singing. We document the devices used to feminize the form (naming, song selection, choreography, fashion, and organizational style), and argue that an interaction between form and content takes place in the women’s organization that genders the form in spite of its original masculine meanings. Theoretically significant is the description of how feminizing a masculine form reinforces the conservative ethos of, and hence senses of membership in, the barbershop form. Demonstrating that forms can accommodate even culturally distinctive content has implications for understanding the interaction between form and content.

This study attempts to examine the issues relating to corporate financial reporting of Chinese listed companies under specified institutional settings as companies with different share‐categories are required to prepare annual reports under various General Accepted Accounting Principles (GAAP).

This study selects Chinese companies that issue negotiable shares to examine whether corporate disclosure patterns are different under various institutional settings. Negotiable shares can be traded on stock exchanges and are divided into A‐, B‐ and H‐shares. The extent of corporate disclosure is obtained from the content analysis of annual reports for 191 sampled Chinese listed companies with various share categories. The association are hypothesized and tested between the level of corporate disclosure and the following corporate determinants: company size, profitability, auditor, leverage, industry and ownership structure.

The extensive regulations and different standards influence on disclosures of companies with foreign investment participation and overseas listing status. By reconciliation of their annual reports according to the IFRSs or the GAAP of the listing country, these companies increased information disclosure voluntarily in order to enhance their reputation and credibility. Some corporate factors, such as company size, profitability and the size of auditor, have influenced the level of corporate disclosure in annual reports of domestic and foreign share‐based companies. Ownership structure has positive impact on the level of disclosure for companies with domestic investors.

This study advances knowledge of the influence that legislative circumstances and ownership structures can have on disclosure decisions made by management in their annual reports. This information is of high interest to domestic and foreign investors and regulators in understanding of financial reporting in Chinese listed companies.

In this chapter, I expand on ideas about assessment originally put forward by Federico Waitoller and I in recent articles about a curriculum design that cross-pollinates elements of Culturally Sustaining Pedagogy (CSP) and Universal Design for Learning (UDL). The purpose of our original work was to address the intersection of racism and ableism in education and to position disability as an identity worth sustaining at the intersection of other forms of difference such as race and national origin. I discuss problematic legacies with the ways in which assessments have functioned to stratify and sort people along racial and ability hierarchies, and place educators in powerful positions of appraisal with consequences for students' belonging and learning in schools. Finally, I articulate additional elements and features of assessment that is designed to counter these legacies while positioning Black, Indigenous, and students of color (BISOC) with disabilities as capable and knowledgeable, along with examples drawn from the literature on CSP, UDL, and research methods for data collection with students with disabilities and diverse racial memberships and communicative repertoires.