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Community college presidents face a daunting challenge in trying to manage and guide an organization that is, by its nature, decentralized and bureaucratic in its decision‐making processes, and at the same time they face external demands for greater accountability and internal demands for information. Although technological systems can accomplish these kinds of data collection tasks easily, the implementation of such systems is itself problematic. In many ways, implementing new information and technology systems, when done effectively, mirrors the open‐ended, cross‐functional deliberative processes of strategic planning. This paper discusses how institutional leaders at community colleges have used the implementation of strategic planning processes to break down information silos, increase collaboration among units, streamline information and work processes, and provide greater access to both academic and operational information. While this process may be time‐consuming and disorderly, it is a promising tool for bringing about organizational change.

In the current climate of increased accountability in higher education, many colleges and universities are considering ways to improve their collection and analysis of data and information to achieve organizational improvement. While there has been much written about the costs, difficulties, and challenges of implementing new information systems on college campuses, the costs and benefits of maintaining current systems are not well understood. Our research suggests that in a challenging information environment, enterprising individuals – when unable to obtain the data they need from existing information systems – compensate by creating, or participating in, idiosyncratic methods of data collection and management. These informal practices – called workarounds – can be seen as both inventive solutions to pressing organizational needs and over time, and costly alternative to a robust and flexible information system.

The purpose of this paper is to contribute to the knowledge base on the ways in which assistant principals view their roles, and on the potential challenges involved in a distributed leadership model.

The study employed a narrative capture method, in which assistant principals from two large urban school districts were asked to relate and self-interpret two leadership stories through a web-based narrative capture form. A total of 90 stories were collected from 45 assistant principals. Participants rated their stories based on a set of leadership indicators (including method of decision making and type of teacher interaction present in the story, among others); the results were analyzed statistically.

Overall, participants tended to view their roles in terms of instructionally focussed leadership. However, leadership challenges emerged in several areas of leadership practice, including operational management and teacher professional development (PD). Demographic factors were found to influence leadership perceptions and practices.

This study begins to fill the empirical gap on assistant principal leadership roles, practices, and perceptions. Further research, using other methods (e.g. observation), is needed to collect evidence of in situ leadership practices of assistant principals, and how those practices impact and relate to school objectives for teaching and learning.

The study sheds light on the leadership development needs of assistant principals and on the importance of ongoing, tailored PD, based on factors including where leaders are in their careers and how they envision their roles.

This paper contributes to nascent scholarship regarding assistant principal school leadership.

The purpose of this paper is to increase the awareness of the implications of language translation for accounting standard setting, education and research, and to work towards a critical research agenda.

The paper is based on a selective review of recent intercultural accounting research and literature on translation in accounting, of developments in accounting standard setting and on selected insights from translation studies.

Translation is not a simple technical, but a socio-cultural, subjective and ideological process. In contrast to the translation turn in other disciplines, however, most qualitative and critical accounting research neglects translation as a methodological and epistemological consideration and as a research opportunity.

The paper proposes themes for a research agenda on translation in accounting.

The paper identifies opportunities for further and deeper investigations of translation in accounting regulation, education and research. Particular emphasis is given to the implication of translation in accounting research that is grounded in interpretivist and constructivist paradigms, where translation is inextricably linked with data analysis and interpretation and may inadvertently reproduce cultural hegemonies.

The purpose of this paper is to demonstrate ways in which educator preparation programs can influence educator and administrator support of Open Education Resources (OER). OER is still not used as widely as the researchers would like, even though it was introduced in the year 2002 (Bliss and Smith, 2017). While it is rarely used to a large extent, it is especially lacking in K-12 schools. By introducing OER to educator candidates (including future principals) in their own programs, they may be supportive of OER and invest in them when they work in schools.

The research was conducted when an OER project was required in educator preparation programs. Two classes totaling 27 students engaged in a group project, creating OER materials and receptacles over the course of the semester.

Research showed that educator candidates were in favor of using OER thoroughly. Through building their own OER resources, educator candidates understood the importance of creating socially just and equitable learning environments, aligning with diversity, equity, inclusion and belonging.

To the best of the authors’ knowledge, a project like this has not been researched before. This research supports the idea that usage of OER and investment in it should happen for all educator candidates (teachers and administrators).

The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in English translations of annual reports provided by firms. Consideration is given to the best approach for translating regulations and whether that is also suitable for the translation of annual reports.

The two empirical parts of the paper involve: first, identifying the terms for impairment used in 19 official translations of IAS 36, and second, examining English-language translations of reports provided by 393 listed firms from 11 major countries.

Nearly all the terms used for “impairment” in translations of IAS 36 do not convey the message of damage to assets. In annual reports translated into English, many terms are misleading in that they do not mention impairment, peaking at 39 per cent in German and Italian reports in one year.

Researchers should note that the information related to impairment in international databases is likely to contain errors, and the authors recommend that data should be hand-collected and then carefully checked by experts. The authors make suggestions for further research.

Translators of regulations should aim to convey the messages of the source documents, but translators of annual reports should not look only at the reports but also consult the terminology in the original regulations. The authors also suggest implications for regulators and analysts.

The paper innovates by separately considering regulations and annual reports. The authors examine a key accounting term systematically into a wide range of official translations. The core section of the paper is a new field of research: an empirical study of the translations of firms’ financial statements.