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The Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) have issued significantly different accounting and financial reporting standards for contributions. These standards are particularly significant for reporting by private and public institutions of higher education. This paper summarizes many of these differences including timing of revenue recognition, classification of contributed resources, recording pledges, and recognition of “collections.” A framework is suggested for evaluating accounting and financial reporting standards for contributions. Finally, recommendations are made to both FASB and GASB for changes to make their standards more consistent.

This introductory article to the special symposium entitled “The Evolution of Governmental and Nonprofit Accounting Education” introduces the five symposium articles that follow. The article also presents information to assist governmental and nonprofit educators in business schools and public administration educators in other colleges within a university in making comparisons between their perspectives and approaches. The authors’ view as accounting professors is that students in both disciplines develop stronger competencies for success in the public sector when their programs integrate context and techniques that come from using alternative instructional approaches and a diverse set of resources.

This conceptual work synthesizes the experiences of Black men who are collegiate athletes and introduces new theoretical considerations on the formation of their leadership identities in predominantly white institutions. This scholarship focuses on historical understandings of how race and gender influenced the creation of the current Black man in collegiate identity. This work expands on Du Bois' (1903) concept of double consciousness, Fanon's (1952) views on Blackness, and Bertrand Jones and colleagues' culturally responsive leadership learning model (2016). Collectively, the three frameworks highlight the significance of leadership in the development of Black men who are student-athletes. The conclusion includes implications and recommendations for future research as we work to support and develop Black men beyond their athletic identity.

Coverage of governmental accounting is typically light within both accounting and public administration programs, and instructors generally do not have access to the same number of resources that they may find for courses which have been ingrained in their curricula for decades. Hence, it can be difficult for instructors to create or maintain student interest in governmental accounting without such resources. The purpose of this paper is to examine how instructors can emphasize relevance to increase the interest level of students in governmental accounting and to discuss how current resources and various pedagogical tools may be used as facilitators.

In the construction industry, it has proven difficult to implement and realize innovation efforts, for example in the development of industrialized construction and use of platform concepts. Thus, the purpose of this study is to characterize the innovation diffusion process in the social system of a large Swedish contractor company. Specifically, the diffusion of three innovative industrialized house-building (IHB) platforms and factors affecting their adoption and implementation (particularly effects of their perceived radicality in relation to the company’s decentralized characteristics) are identified and discussed.

A case study approach was applied, using empirical material including semi-structured interviews and archival records (research reports from earlier studies at different points in time related to each innovation and annual corporate reports). The material was analyzed using Rogers’ (2003) five-stage innovation process model, acknowledging the importance of social systems’ structures.

Structural characteristics of the social system strongly affect innovation diffusion. In subsystems that had not been involved in initiation of the innovations, they were regarded as radical, which hindered their adoption and implementation.

This study builds upon the recent findings that successful innovation implementation depends on a range of contingencies in the construction context. Although the diffusion of the innovations per se has been traced over a ten-year period, generalizability is limited because the results come from one construction company.

Contractors have invested substantially in the development of industrialized construction and use of platform concepts, but less in their implementation, so they have obtained little gain. How innovations are perceived and implemented in different subsystems affects the success of their implementation in the overarching social system.

This study adheres to previous calls for more research on firm level in the complex social system of construction companies by adopting a ten-year perspective on the diffusion of innovation at a large contractor addressing in particular the impact of the innovations perceived radicality in relation to the decentralized characteristics of the company.

This conceptual paper aims to explore ecoliteracy in education as originated in Fritjof Capra's ongoing efforts to foster ecological awareness through schools. Future leaders as ecoliterate will have developed an enhanced perception, a sense of value‐judgment in experience and sustainable self and other relations.

The argument is supported by contemporary science of the complementary pairs as based on coordination dynamics.

The paper presents Capra's work positioning it alongside new “transdisciplinary education”. The paper argues for the critical examination of the particular structure of knowledge able to inform/develop ecoliteracy, as well as of the nature of educational leadership.

The paper revisits John Dewey's philosophy and his pragmatic inquiry as especially significant for developing ecological thinking and presents his method of deliberation as remarkably similar to “imaginative narrative”, one of the methodologies of futures studies.

Operations and supply chain management (OSCM) is a theoretically and philosophically fragmented field. Researchers must consider how they use theory and explain empirical phenomena. This paper aims to use critical realism to introduce more coherence into this fragmented field.

This paper draws on existing critical realism and abduction literature and this study uses a research process from two PhD projects to investigate critical realism’s role in OSCM research. This paper uses a narrative approach to collect data over a long timeframe, capturing data not commonly used in OSCM research.

Research that struggles to bridge the gap between theory and data benefits from critical realism, which provides a philosophy and associated methods to identify a suitable theory and guide researchers when they encounter obstacles. While clear steps often outline established methods, researchers are sometimes unable to identify when their research process has reached an obstacle. This paper argues that such obstacles can be treated as “crossroads” offering new research opportunities when correctly evaluated and addressed.

Importantly, researchers should be able to reflect upon their own research processes, enabling a better understanding of these processes and the discovery of new research directions. Researchers can use critical realism, abduction and systematic combining to bridge the divide between theory and data in OSCM.

This paper contributes to the field’s discussion regarding the roles of critical realism and abduction, synthesizing multiple academic sources, highlighting critical realism’s importance and providing a novel means of addressing difficulties in navigating an eclectic research area. This paper offers a philosophical alternate to the field, which is often instead considered from a positivistic standpoint. The paper is valuable to researchers in the OSCM field, who can use the research to improve their selection of data and theories, as well as their understanding of their own research processes.

IN an article in The Economist for February 17th, entitled “Facts about Fiction,” the writer refers to “this useful but unobtrusive social service” (the public libraries) and the unaccustomed limelight in which they were bathed by the Centenary. The adjectives, congenial as they are and, indeed, as is the tone of the whole article, merit further examination; but the main subject discussed is the library which lends books for money profit. It may be that there will never be a condition of affairs in which the supply of fiction—however it is given—will not be called into question. It is, we are convinced, desirable that it should be reviewed from time to time by the public librarian. It is hoped that this number may be a useful instance. The writer, we notice, has memories of libraries which were “jolted” out of the cast‐iron system of the indicator method of issue by the increase of reading between the two wars. We know that this freedom was won before the first world war. The other point that concerns us is the assertion that a general opinion of light reading in public libraries is based on a wrong view. “In even the biggest and most liberally provided public libraries the addict of one class of novel—be it ‘typist‐marries‐boss’ or ‘riding the range’—can only find enough of them to whet his appetite”; he must soon turn to a circulating library. We think it is probable, on reflection, that most librarians would agree.