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This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

For many years, public education has been concerned about the number of teachers of color in public schools, the experiences of teachers of color, and the ability of teachers to understand how to be culturally competent. These concerns have been addressed by programs and projects that focus on recruiting more teachers of color, providing more coaching and mentoring, and/or professional learning. So far, none of these have made a significant difference in addressing any of these challenges. It is time to move from projects and programs and examine the fundamental structures and systems of classrooms that limit, obstruct, and hinder the ability to create workplaces that are equitable and conducive to real inclusivity. In this chapter, we narrate how the Next Education Workforce (NEW) initiative at Arizona State University is cultivating diversity and inclusion in the education workplace by rethinking and redesigning the workplace for educators, especially those from marginalized groups. In partnership with multiple districts across Arizona, NEW is rethinking educator roles and responsibilities in the workplace and their accompanying entry, induction, specialization, and advancement practices and pathways. To mitigate these challenges of the current workplace – where a single educator is responsible for an entire classroom of students – and to work toward a more equitable one, the future workplace must be redesigned so educators operate in teams. By creating teams of educators who work in real time, recognizing educators' unique expertise, and focusing on deepening and personalizing learning – whether content, pedagogical, or lived experiences – we can redesign the workplace, learning environments, and the teaching profession.

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

A lot has been discussed about Peter Drucker, and there exists significant written content admiring or criticizing his work as a management writer. This paper aims to offer a holistic analysis of Peter Drucker’s written contributions to better understand his views of society, government and organizations of all kinds.

Many have written about Peter Drucker and his considerable impact on the practical and philosophical foundations of modern management. Yet, there has been no systematic scholarly evaluation of Drucker as a writer, although many have praised and criticized his written work on management. In this study, the authors offer an analysis of Peter Drucker’s written contributions to evaluate his central contributions, as well as how he communicated his ideas on society and management.

A comprehensive analysis of Drucker’s word usage and writing style throughout his writing career forms an evidence-based approach to better understand his viewpoints and objectively evaluate the criticisms surrounding his work.

This research contributes to a better understanding of Peter Drucker’s central contributions, concerns and sentiments, as it relates to not only business management but also to his views of society, government and organizations of all kinds. A reconsideration of Drucker as a writer presents possible implications for the practice of management.

The study of power is essential to any study of leadership, as power is fundamental to human organization and is understood to be a driving force of leadership. Power is typically thought of in terms of having dominance over others from a hierarchically higher position. In this chapter, we explore how power is typically defined in the literature and propose that mutualism represents an expanded definition of power and one that more closely aligns with the concept of inclusive leadership. We make a case for viewing power as a capacity that can be developed in others rather than a commodity that can be obtained, horded, or doled out. With this in mind, we explore how these two phenomena intersect from the perspectives of powerdistance, hierarchy, and empowerment. We argue that power expressed as dominance creates distance between leaders and employees, while mutualistic expressions reduce such distance, and that hierarchy and power have been erroneously conflated and when disaggregated can serve a useful purpose in a low-power-distance culture. Finally, through empowerment, we consider approaches to the development of power in others, which is a topic that is rarely considered in the leadership literature. Inclusive leadership offers an important pathway for moving organizations and society toward justice through the creation of cultures characterized by cooperation, unity, and diversity where greater numbers of people step into their capacity for power and begin to address the challenges facing humanity. This is realizable in cultures that promote mutualistic power.

The purpose of this paper is to explicate the links between public pedagogy, ethics of care and storying as a methodology and method in Oceania.

This paper explores the role of extended families as First Teachers in iTaukei and Indo-Fijian Early Childhood contexts in Fiji. Using storying as methodology, the authors, three Australian and four Fijian academics, present three portraits to make visible the pedagogical entanglements of public pedagogy research in diverse community contexts. These portraits reveal the intersection and integration of extended family with the authors' community–family–child–informed pedagogical approaches, and the advantages of culturally located standpoints when working with iTaukei and Indo-Fijian communities. This article's unique contribution lies in its demonstration of the importance of an ethics of care approach in site-specific and contextually emerging pedagogical encounters.

The findings demonstrate the traditional role of First Teachers and carers in iTaukei and Indo-Fijian Early Childhood contexts in Fiji who use arts-based approaches to teaching and learning within a public pedagogical framework.

The implications of the research highlight the need to address policy interventions that disrupt the value of First Teachers in community context and their role in values formations for young people in community.

The implications of the research can be addressed at the policy and international level where considerations of educational arrangements need to be understood.

The social implications of this publication are the value of iTaukei and Indo-Fijian Early Childhood educators in Fiji, and their voices being heard and understood via a published academic journal.

This work is original and is a collaborative paper written between Australian and iTaukei and Indo-Fijian Early Childhood educators.

The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential theory, this study examines the influence of professional skepticism, cognitive styles and perceived organizational support on whistleblowing intentions while controlling for the effect of some demographic variables on the estimated results. Further, the authors ascertain whether the threat of retaliation moderates the relationship between professional skepticism and whistleblowing intentions.

Data was obtained from professional accountants licensed by the Institute of Chartered Accountants, Ghana by means of self-administered questionnaires. The partial least square-structural equation modeling technique was used to test for the hypothesized relationships in this study.

The results of this study suggest the intention to report wrongdoing within the organization is influenced by individuals’ level of professional skepticism, cognitive style and the perception that they will have the backing of their organization in reporting wrongdoing. Moreover, the authors also find females and individuals who have advanced in age to have greater motivation to report wrongdoing in the organization.

This study contributes to whistleblowing literature by highlighting the effect of professional skepticism on whistleblowing intentions. Also, this study provides empirical support for the applicability of the benefit-to-cost differential theory to the whistleblowing literature.

Infanticide stands out as a crime which, in England and Wales, has been marked for at least 200 years by deep-rooted continuities in its representation and treatment by both the criminal justice system and the media, despite the massive political, economic, social, legislative and cultural changes that occurred over this period. Particularly remarkable about this long-standing discourse is its routine emphasis that the guilty mother is also a victim of tragic circumstances that led to the crime and deserving of sympathetic treatment. It also invariably sets infanticide apart as a ‘special case’ which does not necessarily fit with either medical or legal definitions of diminished criminal responsibility. Perhaps surprisingly, this framing of women who commit infanticide stresses not only their ‘normality’ prior to the offence but also their ‘respectability’, a sharp contrast to the sometimes overtly misogynistic representation of other types of women offenders. This chapter argues that it is above all ‘respectability’ that profoundly shaped the cultural script relating to infanticide in England and Wales between 1800 and 2000, and that this continues to exert a powerful legacy on the relatively small number of cases that now comes before the courts in the twenty-first century.

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

The authors sampled 2,997 IPO firms that went public during 1993-2015.

The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.

These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.

The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.