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The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions.

The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting.

The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings.

The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer.

This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

The purpose of this paper is to investigate the implicitly assumed universality of the best seller negotiation literature Getting to Yes by Roger Fisher and William Ury.

Existing cross-cultural negotiation literature was systematically searched for findings indicating either a higher or lower likelihood of successfully applying the authors’ advice in different cultural environments, as defined in the Hofstede framework or The Globe Study. The findings were aggregated, categorized into a matrix, synthesized and analyzed.

This paper finds that the assumed universality of the method of Getting to Yes and its single principles is not supported by research. Instead, a dichotomy of the four principles’ applicability along the Individuality dimension of Hofstede was found. Hence, the western orientation of Getting to Yes is reality, inhibiting its use in non-western cultures. However, in one principle – Invent options for mutual gain – the findings refute a successful application in western cultures. Additional findings and research gaps are presented.

Practitioners should apply Getting to Yes with caution, if at all, in a non-western environment. For the teaching of negotiations, alternative approaches for conducting negotiations in the non-western world are needed.

Although widely used in research, scholars only addressed sporadic comments concerning the limitations of Getting to Yes across cultures. Often the universality of Getting to Yes is either implicitly or explicitly assumed in research and practice. This paper approaches this topic systematically by providing evidence that Getting to Yes is not universal and conceptually sees negotiations through a western shaped perspective that provides considerable implications for research, practice and teaching.

Beyond contributing to literature, research findings are expected to reinforce existing best practices while also serving as a springboard for formulating new and more efficient methods of undertaking economic activities. However, academic research is sometimes divorced from implementation and research findings are not always translated into practice. This study, therefore, assesses the impact of real estate research activities and findings on the practice of real estate surveying and valuation in Nigeria as the largest real estate market in Africa.

An online questionnaire survey was conducted to obtain relevant data from Estate Surveyors and Valuers across the country. The survey questions cover reading of academic papers from the field of real estate and the reasons for doing so; whether they have made any changes to their professional practice based on findings from academic papers; and possible barriers to adoption academic research findings in your practice. Mean score ranking and principal component analysis were employed for data analysis.

Out of a total of 61 participants, only 35 have made a change to their professional practice based on findings from academic papers they have read. “Personal development and enlightenment” ranks first on the list of reasons for reading academic papers among the participants while barriers to the adoption of academic research findings relate mainly to education, dissemination and lack of guidance on how to apply research findings.

The study demonstrates how findings from real estate research are being applied and identifies possible barriers that must be addressed to improve the level of application and consequently, the value of academic studies.

The study provides evidence on barriers to the adoption of academic research and contributes to the global effort to bridge the gap between academia and practice.

This is the second part of a three-part paper exploring the intersection between sex, gender and leadership in the UK Civil Service. The first part of this paper outlined the training and development activities carried out by the authors, provided a literature review and drew conclusions, in the form of conjectures. The purpose of this paper is to present a series of null hypotheses derived from the conjectures. It then outlines the research methodology and research findings. The final part of this paper discusses the implications of the research findings, presents an evidence-based leadership framework and offers prescriptions for its use.

Information was collected from a wide cross-section of UK Civil Servants between 1993 and 2013. Individuals were participants on training and development activities carried out by the authors. The information collected was a by-product of these activities. Individuals completed a variety of psychometric instruments, including self-assessments and 360-degree assessments, and provided information on their sex, work role and work situation. Statistical analysis was carried out on differences in the behaviour of male and female managers, differences in how such behaviours were assessed, using 360-degree assessments, and differences in behaviour and assessments of behaviour in different contexts.

Research evidence presented points to the existence of contrasting gender stereotypes and sex differences in behaviour. It also shows that such differences are small and that there are far greater differences amongst men and women managers than between the average man and women manager. Differences in behaviour and assessments of behaviour were also more strongly linked to context than either sex or gender.

The research was a by-product of training activities. It was not a wide ranging, purpose-built research programme to explain the “glass ceiling”. It was carried out on a particular population and may not generalise to other contexts. Nonetheless, findings are broadly consistent with previous research.

The third part of this paper discusses the implications of these findings, particularly for training and development professionals. It also presents and discusses additional research findings on leadership in the UK Civil Service.

The findings are relevant to the understanding of sex and gender differences in the work place. They relate to wider considerations of equality of opportunity and diversity.

There is an extensive body of theory and research on sex, gender and leadership, although little is directly relevant to the UK Civil Service. This is new research, relevant to this context, that brings together these three themes.

This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.

This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2020.

The paper provides a brief description of all 440 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested in a quick and comprehensive reference to literature on library instruction and information literacy.

This paper aims to present recently published resources on information literacy and library instruction providing an introductory overview and a selected annotated bibliography of publications covering all library types.

This paper introduces and annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2016.

The paper provides information about each source, describes the characteristics of current scholarship and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Technology has profoundly transformed the international business environment, particularly regarding the flow of information and the way in which knowledge is acquired and shared. Yet, the extent of this transformation is still underappreciated. The purpose of this paper is to examine how small and medium-sized enterprise (SME) owner/founders acquire and utilize knowledge for internationalization via internet-enabled platforms.

The empirical analysis draws on multiple case study methodology to examine 13 Australian SME owner/founders and the knowledge they acquire from utilization of internet-enabled platforms.

The analysis reveals four differing types of internet-enabled experiences: “technical internet-enabled experiences,” “operational internet-enabled experiences,” “functional internet-enabled experiences,” and “immersive internet-enabled experiences.” The findings indicate that internet-enabled experiences can generate both explicit and tacit forms of knowledge for the pre, early and later phases of internationalization.

The findings provide a structured approach by allowing SMEs to “plot” themselves against the classification of internet-enabled experiences to denote their level of technological involvement, and for discerning the types of knowledge that can be acquired. The findings are particularly helpful for owner/founders, highlighting that internet-enabled platforms are affecting the ways in which knowledge can be acquired and applied to international businesses processes.

The findings extend the conventional notion of knowledge acquisition for international business by highlighting how information and knowledge can be acquired via internet-enabled platforms. The findings lay the necessary groundwork for building an evidence base and theoretically extending the concept of knowledge acquisition via internet-enabled platforms.

Research findings provide the professional community with knowledge that enables to better understand healthcare interventions. Many authors point out that whilst these findings are valued, the findings are not always translated into healthcare practise. The purpose of the paper is to assess the applicability of the essential elements of an integrated palliative care system (IPCS) found in research into the practise of Osona Palliative Care System (OPCS).

The study used a qualitative methodology with a case study design. In total, 24 health professionals were interviewed in Osona for the research, and the results were analysed using deductive content analysis.

The study concludes that research findings can better be translated into specific contexts by incorporating the needs and characteristics of the system. The process could be a strategy for bridging the research–practise gap.

Combining the findings from the study and the findings found in the literature reviewed led to the creation of the IPCS-elements-blended model of research and practise. Such a kind of mixed model could be used in other studies seeking to overcome the research and practice gap.

This research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and religiosity.

The research used a vote-counting method to synthesize 279 studies consisting of 160 empirical studies and 119 non-empirical studies conducted from 1946 until 2017.

The research has made a relatively robust conclusion related to the impacts of determinant factors on tax compliance. Tax service and trust in government are the most critical factors to increase tax compliance. Personal norm, social norm and religiosity encourage tax compliance, yet the influence is not as strong as expected.

This research suggests that improving tax service and government trust are more effective and relatively easier to implement than developing the taxpayers' positive behaviors.

Several studies conducted to synthesize the impacts of determinant factors on tax compliance were only limited to the empirical research which provided sufficient statistical data. On the other hand, there were many substantial research types discussing tax compliance without involving statistical numbers. The facts have distorted the complete picture of tax compliance. Recently, no synthesis studies have comprehensively combined and compared the empirical with non-empirical research based on the related theories. Thus, the synthesis studies that discuss tax compliance based on non-deterrence approach are still limited.

This paper aims to outline a knowledge translation (KT) case study undertaken as part of a multi-component research programme aimed at evaluating new parenting supports in the earliest years. The study aimed to: explore the influencing factors relating to research use in an early years context; and to use the findings, at least in part, to execute an integrated KT plan – to promote stakeholder engagement, greater research visibility and to enhance the understanding of findings emerging from the research programme.

A mixed-methods study was embedded within a large-scale, longitudinal research programme. In the present study, a national survey (n = 162) was administered to stakeholders working with children and families throughout Ireland. A series of one-to-one interviews were also undertaken (n = 37) to amplify the survey findings. Also, one focus group was carried out with parents (n = 8) and one with members of the research team (n = 3). Several dissemination strategies were concurrently developed, executed and evaluated, based partly on survey and interview findings and guided by the knowledge translation planning template (Barwick, 2008; 2013; 2019).

The main factors influencing the dissemination of evidence, as identified by the stakeholders – were: a lack of resources; an under-developed understanding of research use and dissemination; insufficient collaboration and communication; and conflicting stakeholder priorities. Despite these challenges, the research programme was found to benefit from a multi-component KT plan to achieve the outlined dissemination goals.

The KT planning process allowed the research team to be more accountable, introspective and to work more efficiently. This helped increase the likelihood of more targeted and successful dissemination of the research findings, delivering a better return on research investment.

This is the first study of its kind (to our knowledge) to provide important insights for stakeholders in Ireland and elsewhere about how to improve the dissemination process. Effective KT planning can ultimately help to bridge the research-policy-practice gap and enable the effective translation of high-quality evidence in the early years’ sector to enhance outcomes for families in the shorter and longer-term.