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The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

This study examines how creditor interventions after debt covenant violations affect corporate tax avoidance. Using a regression discontinuity design, we find that creditor interventions increase borrowers' tax avoidance. This effect is concentrated among firms with weaker shareholder governance before creditor interventions and among those with less bargaining power during subsequent debt renegotiations. Our results indicate that creditors play an active role in shaping corporate tax policy outside of bankruptcy.

A neglected area of research in ODC is the turnaround of poorly performing firms such as those under bankruptcy protection. We researched 142 companies that attempted reorganization under bankruptcy protection between 1983 and 2003. Firms deployed one or more of four distinct strategies to turnaround: rationalizing existing resources, developing existing resources, generating new resources, and investing in future resources. Firms that generated new resources, and developed and rationalized existing resources, had the highest probability of emergence. Interestingly firms that sustained their turnaround post-emergence invested in future resources in addition to generating, developing, and rationalizing resources. Implications for ODC are discussed.

There has been a call for additional managerial accounting research that examines the effect of non-pecuniary preferences (such as those for honesty and fairness) on managerial reporting decisions.

Drawing from trait theory, agency theory, and psychological contracts theory, Kidder (2005) suggests that personality traits and perceived unfairness in the workplace both help predict detrimental workplace behaviors, with perceived fairness affecting the honesty in reporting of some individuals but not others. We test Kidder’s (2005) theory in an experimental setting where participants have opportunity and incentive to report dishonestly.

Participants’ honesty preferences and ethical values (idealism and relativism) were measured, and the fairness of the participants’ employment contracts was manipulated. As predicted, higher preferences for honesty are significantly associated with honesty in reporting, suggesting that participants make trade-offs between increasing their own wealth and acting honestly. Additionally, the perceived fairness of compensation interacted with honesty preferences and relativism to affect honesty in reporting.

The implication for practice is that while a small number of employees are likely to consistently behave in honest or self-interested ways, firms may be able to positively influence the behavior of the majority of employees by enacting policies and procedures that contribute to perceptions that compensation is fair.

These findings contribute to our understanding of non-pecuniary preferences on managerial reporting decisions.

In complex environments, the use of technology to enhance the capability of people is commonplace. In rapidly changing and often unpredictable environments, it is not enough that these human-automated “teams” perform well when events go as expected. Instead, the human operators and automated aids must be flexible, capable of responding to rare or unanticipated events. The purpose of this chapter is to discuss the Framework of Automation Use (Dzindolet, Beck, Pierce, & Dawe, 2001) as it relates to adaptive automation. Specifically, our objectives are to: (1) examine a number of factors that determine how people can effectively integrate their activities with their machine partners in fluid environments and (2) consider the implications of these findings for future research.

Purpose — The paper is analysing the effect of adding a web survey to a traditional telephone-based national travel survey by asking the respondents to check in on the web and answer the questions there (Computer Assisted Web Interview, CAWI). If they are not participating by web they are as usual called by telephone (Computer Assisted Telephone Interview, CATI).

Design/methodology/approach — Multivariate regression analyses are used to analyse the difference in response rates by the two media and to analyse if respondents' answering by the two media have different travel patterns.

Findings — The analyses show that web interviews are saving money, even though a more intensive post-processing is necessary. The analyses seem to show that the CAWI is resulting in a more careful answering which results in more trips reported. A CAWI is increasing the participation of children in the survey and of highly educated. And it is offering a higher flexibility to answer after a couple of days off. The CATI is on the other hand more useful for the elderly. In addition, the CATI survey proved to be more useful for busy people and people not willing to participate in a survey at all. Young people and people with low resources who are difficult to reach by telephone are neither met on the web. Most of the differences in the response shares can be compensated by a weighting procedure. However, not all seems to be possible to compensate for. An effort to increase the number participating in the CAWI survey might increase the quality of the survey in general.

Originality/value of paper — In many countries authorities are considering how to reduce the cost of their national travel surveys. The value of the paper is to show that a combination of a CAWI and a CATI could be a good solution. Furthermore, it shows that the mixed mode could improve a CATI and therefore be the reason in itself to change methodology.

Over the past years, across the Organization for Economic Cooperation and Development (OECD) member states, major investments in Information and Communication Technology (ICT) in schools have been made, and a shift towards a more technology-oriented curriculum is observable. However, evidence exists that literacy levels and mathematical skills of students who have computers and other ICT equipment/devices in their classrooms dropped. This highlights a challenge that the education systems worldwide have to address today, that is, how to use ICT in a classroom in a way that boosts the skills’ acquisition process rather than undermining it. The objective of this chapter is to explore this issue. The argument is structured as follows. First, existing technologies in the education system and their effects on society are addressed. Then research is presented concerning investments in technology by OECD countries and their implementations. Following the digital divide and other obstacles which surfaced due to technological advancements are discussed; lastly a pilot study of 62 students in OECD countries was conducted exploring any correlation between technology in classrooms, higher training and academic standing of students.