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India is described as an emerging donor. Actually India has started providing development assistance to developing countries immediately after independence. The amount of aid was relatively small, but grew over the years to a recognisable size. The chapter reviews the long experience of India in the framework of development assistance which is laid in the foundational principles of South-South Development Cooperation (SSDC). In the process of the review, the special features of the India’s programme, its unique character and overall prospects are highlighted. In the absence of reliable data on total and sector-wise assistance, the chapter concentrates on one major component of assistance, viz., technical cooperation a substantial part of which is devoted to training, that is, to the development of human capital. The analysis shows that given certain unique features of its aid programme, India has a great potential to emerge as a major donor country, and even to rank among big traditional donor countries. It can also influence the global aid architecture. There are many lessons that others can learn from the ‘Indian model of aid’. However, there are certain problems and challenges that India has to address for it to become a major international player in the aid business. One of the most important problems refers to the absence of detailed information. The available details on India’s assistance are sketchy and confusing; there are no detailed and consolidated statements of assistance, and it is only now a proper formal agency to coordinate all external assistance and to provide effective management in a cohesive manner has been set up. The analytical and critical account of India’s aid programme presented here is hoped to provide valuable fresh insights into the whole issue and should be of considerable academic and policy value.

The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)).

We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants.

Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned.

NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control.

The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced.

Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.

The kinds of decisions people make or how they react to certain situations could differ according to the society, atmosphere or environment those people come from. Studies about the influence of human behaviors on economics, business and actions were initiated by analyzing human behaviors and those studies carry on into behavioral finance and behavioral accounting.

In previous years, the models used were based on the assumption that people behave rationally while making decisions. These models lost validity recently and behavioral accounting started to search for the influences affecting human behaviors. They started considering not only the people who prepare accounting data but also the people who take advantage of this data. People’s environment, cultural differences, psychological and sociological factors have entered into the accounting’s field of interest as factors that have an influence on behavior.

The aim of this study is to try to analyze the theoretical bases and extent of behavioral accounting, which focuses on the human behavior factors being observed while creating or using financial reports. The authors also aim to contribute to the literature by including the neuroaccounting dimension into the analysis.

Multitiered systems of support (MTSS) is widely advocated as an approach to improving education for all students, including students with disabilities. A hope for MTSS is that it can solve or mitigate many problems associated with providing special education to students with disabilities. While MTSS shows some promise for better addressing these problems, enthusiasm for MTSS and unsound thinking about what MTSS can do, cannot do, and has not done can veil lack of progress toward improving special education, as well as obscure what improving special education requires. We suggest that for both MTSS and special education to make more progress toward achieving their promises, several reality checks are urgently needed.

Emerging Economies (EEs) are characterized by sustained growth performance, but they suffer from inequality as well, especially the Gender Inequality. Literature points out a number of gender norms which play a significant role in aggravating the gender disparity. The chapter chooses a panel of 25 EEs for the period of 2007–2020 to investigate how gender norms can affect the female labor force participation (FLFP) and development relationship. Results suggest that EEs are in a stage of development where even if countries are growing at a reasonable rate, FLFP is falling. Further investigation reveals that skewed sex ratio can dampen the impact of development, whereas secondary school enrollment and legislation to protect women from sexual harassment in the workplace may foster the effect of development. Thus, policies to encourage parents to invest more on the girl child and providing legal support to women at the workplace can be effective policies to reduce gender inequality.

The environment in which businesses perpetuate their vital existence can be named as VUCA due to its variable, uncertain, complex and ambiguous structure. In the world of VUCA, which is far beyond the classical environmental conditions, the success of the businesses largely depends on the performance level of the staff they employ. The high or low level can be directly affected by the leadership style which the business managers will be exhibiting. Agile leadership type emerges as one of the leadership styles that could be successful in such environmental conditions. For this reason, the main purpose of this section is to provide information about the agile leadership issues that play a fundamental role in the success of businesses in today’s VUCA world, which can positively affect the employee performance and this level of performance, and, at the same time, which could be successful in these environmental conditions. In order to achieve this aim, first of all, the concepts of agile leadership, employee performance and VUCA world are explained. In the following sections, agile leadership and the relationship of this leadership style with employee performance are discussed in the VUCA world spiral.

Residents of South Florida have been living with the effects of climate change in the form of flooding due, in part, to sea level rise, for more than a decade. However, previous research has characterized news coverage of climate change impacts as concerning distant events in terms of time and place. In this study, we look at coverage of climate change at The Miami Herald from 2011-2015, a time period significant in terms of increased temperatures and flooding levels on city streets. Through a content analysis of 167 articles, this study argues that news coverage of climate change in The Miami Herald was largely pragmatic, linked to a news peg, locally focused and presented via opinion pieces rather than news articles. Furthermore, Miami Herald coverage links distant hypotheses of climate change with local realities, invokes a network of editorial responses, and emphasizes local impacts, particularly in more affluent areas. Findings from this study contribute to understanding how news coverage of climate change as a local story may provide a useful model for engaging the public in adapting to and mitigating against the impact of climate change, and creating social acceptance of climate change policy.

The present business environment of accelerated complexity, ambiguity, uncertainty and volatility seems not to be settling down soon. Today’s business world is consistently bombarded with turmoil and unprecedented change. This makes it very difficult for organisations to accurately predict possible future opportunities and threats. To overcome this scenario, organisations need to fully embrace and implement agility in their operations. However, for organisations to develop a considerable level of agility that corresponds to the current hypercompetitive and volatile environment, premium needs to be placed on agile leadership. Agile leaders are capable of setting the guiding principles, develop strategies and build mechanisms that will lead to smooth transition to organisational agility (OA). These leaders give directions on how to make organisations agile and ensure that there is a leadership culture that models and promotes a holistic agility in the organisation. The primary purpose of this chapter is to establish the position of agile leadership in determining OA. The study departs from previous studies by using empirical reviews to depict the significance of agile leadership and its key roles on OA. Specifically, the concept, evolution and characteristics of OA are explored, as well as its benefits and multidimensional nature are discussed. Furthermore, the chapter sheds light on agile leadership, levels of leadership agility and competencies of successful agile leaders. The chapter concludes that the leadership style suitable for OA is agile leadership. This calls for business investments in agile capacity building and development of frameworks suitable for agile leadership.

We enjoin stakeholder theory, radical-cultural feminist theory, and critical race theory with critical intersectionality to critique findings which suggest that there still are significantly more men than women on nearly every Fortune 500 board of directors, with only six corporations featuring (50-50%) gender equity in 2017. Also, only 4.1% board members are women of color and 9% are men of color. Sixty-five people of color on corporate boards serve on more than one board. This means there are even fewer people of color filling top corporate leadership positions than meets the eye. The proposed alternative course of action is for boards of directors to follow the example of the small handful of peer Fortune 500 corporations that have achieved greater levels of board diversity, equity, and inclusion.