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The closing plenary of the 2015 Alberta Institutions Conference offered an opportunity to reflect on the current status of the institutional perspective and the direction it may take in the future. Our four panelists, Mary Ann Glynn, Tom Lawrence, Renate Meyer, and William Ocasio, reflected on how institutionalists can matter. In a first conversation, Renate and William discussed how institutionalists can matter to different audiences, and whether or not the desire to matter should drive research. In a second conversation, Tom proposed problem-driven research as a means of developing relevant theoretical insights. In a third and final conversation, Mary Ann encouraged us to reconsider the role of institutions and culture in shaping the collective rationality of actors and to reveal what matters in everyday occurrences.

This chapter examines the framing of the Black Lives Matter (BLM) Movement in mainstream media. An analytic sample of 4,303 articles collected from the Dow Jones Factiva database reveals variation in depth, breadth, and intensity of BLM coverage in the following newspapers between 2012 and 2016: The St. Louis Post-Dispatch, The New York Times, The Washington Post, The Wall Street Journal, and Al Jazeera English. We review contemporary literature on racial inequality and employ Media Framing and Critical Race Theory to discuss the implications of our findings on public perceptions, future policy formation, and contemporary social protest worldwide.

This chapter outlines some of the challenges in assessing teachers’ subject-matter knowledge. After reviewing traditional ways of mapping a domain, such as job analysis and “wisdom of practice,” the author alights on the two constructs, depth and breadth, that have come to define how teachers’ subject-matter knowledge is conceptualized. He argues that these two constructs constitute an impoverished vocabulary that misrepresents the complexity of the subject-matter knowledge teachers most need for effective instruction. He proposes an expanded set of constructs – differentiation and elaboration, qualification, integration, generativity, and epistemological knowledge – that better approximate the complexity of a subject-matter domain and serve as a better guide for creating an assessment system.

In order to overcome the uncertainty and improve the accuracy of spectral estimation, this paper aims to establish a grey fuzzy prediction model of soil organic matter content by using grey theory and fuzzy theory.

Based on the data of 121 soil samples from Zhangqiu district and Jiyang district of Jinan City, Shandong Province, firstly, the soil spectral data are transformed by spectral transformation methods, and the spectral estimation factors are selected according to the principle of maximum correlation. Then, the generalized greyness of interval grey number is used to modify the estimation factors of modeling samples and test samples to improve the correlation. Finally, the hyper-spectral prediction model of soil organic matter is established by using the fuzzy recognition theory, and the model is optimized by adjusting the fuzzy classification number, and the estimation accuracy of the model is evaluated using the mean relative error and the determination coefficient.

The results show that the generalized greyness of interval grey number can effectively improve the correlation between soil organic matter content and estimation factors, and the accuracy of the proposed model and test samples are significantly improved, where the determination coefficient R² = 0.9213 and the mean relative error (MRE) = 6.3630% of 20 test samples. The research shows that the grey fuzzy prediction model proposed in this paper is feasible and effective, and provides a new way for hyper-spectral estimation of soil organic matter content.

The research shows that the grey fuzzy prediction model proposed in this paper can not only effectively deal with the three types of uncertainties in spectral estimation, but also realize the correction of estimation factors, which is helpful to improve the accuracy of modeling estimation. The research result enriches the theory and method of soil spectral estimation, and it also provides a new idea to deal with the three kinds of uncertainty in the prediction problem by using the three kinds of uncertainty theory.

The paper succeeds in realizing both the grey fuzzy prediction model for hyper-spectral estimating soil organic matter content and effectively dealing with the randomness, fuzziness and grey uncertainty in spectral estimation.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

The purpose of this paper is to develop a concept of engaged research that promotes research on matters that matter. Engaged research comes to the fore at the margins of accounting where issues are often ill-structured and less well studied. This study empirically illustrates how the principles of engaged research are embodied in practice at the borders of accounting.

The authors first consider engaged research conceptually, by articulating the philosophical principles upon which such research is grounded. This study argues that engaged research comes to the fore in settings where accounting practices are emergent and uncertainty high. The authors illustrate the “doing” of engaged research by exploring accounting for the financial effects of climate change. The authors conclude by highlighting the integrated form and purpose of engagement and by making suggestions for engaged research of the future.

Engaged research is characterised by an ontology of becoming, an epistemology of cross-cultural travel and a methodology of co-production. It is enacted through multilingualism, a reflexive dialogue that enables self-others to travel into and experience alternative worlds, as well as through the mediation of knowledge and associated artefacts. Its intent is to promote dialogue and knowledge sharing. This study argues and shows how engaged research is an active entanglement of metatheory, theory, artefacts and the lives of self and others.

This paper reflects on engaged research at the margins of accounting, as well as on how such research is a “becoming”, sociomaterial, co-produced entanglement.

The concept of well-being has gained attention in the educational literature over time. Teachers around the globe are leaving the profession because they see their well-being being turned into ashes. Teachers' loss of well-being affects them and other actors of the educational system. The purpose of this paper is to look at teachers' sense of well-being through the lens of the construct of mattering.

Twenty-one South American Elementary Level teachers were interviewed for this qualitative study.

The paper's results suggest that teachers have experienced a loss of their sense of mattering—this sense of mattering impacts their overall level of well-being. If teachers do not feel valued or feel that they cannot add value, they will not function healthily. The author proposes that to regain their sense of mattering and increase their sense of well-being, teachers need to develop a sense of community further.

This paper seeks to look at the meta-construct from a more microscopic lens. Therefore, given the elusive nature of well-being, the purpose of this paper is to investigate well-being through the lens of mattering. In this paper, using the lens of mattering helps us focus on work-related manifestations of teachers' well-being in teachers working in elementary schools. Even though there are some empirical studies that have investigated the construct of mattering in educational settings, this author is not aware of empirical studies that have specifically focused on the documentation of teachers' perceived sense of mattering.

This paper aims to investigate how auditors’ characteristics affect key audit matters (KAMs) in the new audit report. It also provides an understanding of the effect of the COVID-19 pandemic on different audit reporting decisions and audit quality in specific industries.

The paper uses a survey based on actual audit case studies extracted from the management letters of clients in an audit firm with international affiliation to test the proposed hypotheses. Kruskal–Wallis and Mann–Whitney tests are conducted to analyze variance in responses among different groups of auditors regarding their selection of audit report sections required for each audit matter. The Wilcoxon signed rank test analyses difference in the auditors’ responses pre- and post-COVID-19 implications.

Most of the developed hypotheses were only partially accepted where industry specialization, professional qualifications of the auditors and the effects of COVID-19 had some effects on the ability of auditors to recognize and disclose KAMs. Auditor position is the most factor that significantly influenced the recognition of KAMs in the new audit report resulting in higher audit quality. This was specially the case with auditors specializing in manufacturing and financial institutions.

The current research illustrates that during the pandemic, auditors were more effective in recognizing KAMs compared to other audit matters, thus enhancing users’ confidence in both the audit and the financial reporting processes. The results are useful to regulators and auditors as they provide a better understanding of the factors that may impact communicating KAMs in the new audit report under COVID-19.

This paper introduces the concept of posthuman co-production. It explores how processual and relational onto-epistemologies inform an artful, response-able (Barad 2007) feminist new materialist praxis that decentres the human and re-centres matter.

Posthuman co-production gives prominence to crafting “dartaphacts” (Renold, 2018); creative research artefacts, carrying “what matters” and enacting change that can be mapped across time and multiple “problem spaces” (Lury, 2020), as an expansive, post-qualitative praxis of slow, co-production.

The paper stories this praxis across three “fugal figurations” providing glimpses into the post-qualitative journeys of assembled dartaphacts in the policy and practice field of relationships and sexuality education (RSE) in Wales. Each fugue hints at the polytical, resourceful and living potential of dartaphacts in the making and their mattering over a period of six years. Collectively, they chart a rhizomatic journey that re-configures co-production as a response-able, becoming-with what matters.

As more-than-human forces for change, dartaphacts continue to surface “the cries of what matters” (Stengers 2019) for children and young people well beyond the periods of funded research and engagement, giving new meaning to the sustainability and material legacies of research impact.

This study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other matters (EOM) in ISA 706 and going concern (GC) in ISAs 706 and 570. Such investigation is important to assess whether the explanatory matters included in ISAs 701, 706 and 570 are appropriate for external auditors so they can properly classify identified audit matters as either KAM, EOM or GC matters and considering the relationship among them.

The research used questionnaires sent to a sample of external auditors in five audit firms with international affiliations including two of the Big 4 audit firms. The Z-test for two proportions is conducted to assess whether external auditors were confused when interpreting the explanatory matters included in the ISAs.

The research suggests that the current ISA 701 explanations may not adequately help some auditors in their aim of properly identifying all KAM from among the different matters they reach during their audit. When classifying EOM and GC, most of the external auditors misclassified them as KAM.

This is a timely study. The results have implications for standard setters and regulators through revising the explanations included in the different audit reporting standards including ISA 701 and considering the relationships among them.

According to the authors’ knowledge, this study is considered among the first that surveyed the appropriateness of the explanations included in ISAs for KAM, EOM, GC and how auditors perceive such explanations when forming their opinion about their clients’ financial statements.