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The globalization of the world's economies has inevitably brought with it moves to establish a single set of financial reporting standards. Prima facie, the formulation and promulgation of International Financial Reporting Standards (IFRS) is concealed behind reified icons of “relevance.” This chapter adds a new dimension to the international accounting debate by discussing themes of regulation, public and private interests, from a critical perspective. Specifically, this chapter examines the reasons for the willingness to accept IFRS in Fiji. A critical conception of “relevance” and “accountability” is developed to demonstrate how the needs of private interests' are met in adopting the IFRS. This study demonstrates that in this process of convergence, the influence of these private interests – multinational enterprises and large international accounting firms – can lead to a transfer of economic resources in their favor, wherein the public interests are usually ignored. The study offers suggestions on how public interest might be best served within the current financial reporting system and how, in principle, the needs to report both globally and locally can be reconciled.

The outbreak of the COVID-19 pandemic forced many educational institutions to move face-to-face education to entirely online education. This digital transformation has, in turn, reinforced the digital divide between learners who have easy access to digital devices and the Internet and other learners who do not have those. In addition to the digital divide, the differences in their genders and educational levels potentially impact leveling up learning. Therefore, the study in the present chapter has aimed to examine university-level sophomore and junior students’ differences in learning online during the COVID-19 pandemic in terms of gender, educational level, and the digital divide. Data from a survey indicate that both females and males, and sophomores and juniors had different attitudes toward using digital devices, attending virtual classes and accessing online courses through the mobile phone or the home Internet. Based on the findings on their differences, the chapter makes some implications and recommendations for policymakers, course designers and teachers in the course design, especially in the emergence.

Research examining the experiences of women in the workplace has, to a large extent, neglected the unique stressors pregnant employees may experience. Stress during pregnancy has been shown consistently to lead to detrimental consequences for the mother and her baby. Using job stress theories, we develop an expanded theoretical model of experienced stress during pregnancy and the potential detrimental health outcomes for the mother and her baby. Our theoretical model includes factors from multiple levels (i.e., individual, interpersonal, sociocultural, and community) and the role they play on the health and well-being of the pregnant employee and her baby. In order to gain a deeper understanding of job stress during pregnancy, we examine three pregnancy-specific organizational stressors (i.e., perceived pregnancy discrimination, pregnancy disclosure, and identity-role conflict) that are unique to pregnant employees. These stressors are argued to be over and above the normal job stressors experienced and they are proposed to result in elevated levels of experienced stress leading to detrimental health outcomes for the mother and baby. The role of resilience resources and learning in reducing some of the negative outcomes from job stressors is also explored.

Women pursuing male-dominated careers face well-documented barriers to career success (e.g., stereotypes, sexual harassment, limited access to professional networks, and mentoring), which have the potential to be exacerbated or diminished by the increasing prevalence of work from home (WFH). In this chapter, the authors first review key career obstacles for women in male-dominated fields and analyse the impact of WFH on these barriers and, second, provide actionable strategies for organisations to implement WFH in a way that promotes rather than hampers the success of women in these fields. Both career obstacles and WFH remedies are considered through an overarching framework focussed on the significance of work–family boundary management, inclusion, and career advancement. Drawing on the extant research, the authors provide evidence-based, actionable guidance to help organisations and supervisors leverage WFH to support the career success of women in male-dominated careers.