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This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

Increased demand, limited resources, knowledge gaps, and seemingly less time to produce results are the challenges facing researchers and others in higher education today. Working together across disciplines is almost a requirement to stay afloat in the competitive arena most principal investigators are finding themselves in. This study sought to synthesize existing research on leadership behaviors of these investigators in the agricultural discipline. The sections specifically addressed include team science, discipline structure, boundary work, challenges of interdisciplinary research, the direction of research, and leadership in interdisciplinary teams. After analyzing 32 articles, researchers determined that research should continue to investigate the role of leadership behaviors in primary investigators to continue to improve effectiveness.

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

This manuscript examines how university coaches can use the Classroom Check-Up (CCU; Reinke et al., 2008) to support continuous school improvement efforts around teacher practice within a PDS model and how collaboration between university faculty can increase their coaching self-efficacy.

The paper is conceptual in that it presents an innovative idea to stimulate discussion, generate new ideas, and advance thinking about supporting educator coaching efficacy in school-university partnerships.

The paper provides insights and ideas for using a collaborative faculty coaching model based on the CCU (Reinke et al., 2008). Each coach provides insight about adapting the model to fit teacher, school, and district needs. Moreover, coaches report on how collaborating impacted their coaching self-efficacy.

This paper fulfills an identified need to support continuous school improvement efforts amid a teaching shortage using a collaborative faculty coaching model. Moreover, the authors explore “coaching self-efficacy” as a rare but valuable construct that is impacted by peer feedback.

This paper aims to focus on the re-presentation of the cultural phenomena hygge in Denmark and fika in Sweden in destination branding and address the inevitability of their essentialization through the branding process.

Three relevant semi-structured interviews with destination marketing organisation’s employees were conducted, as well as a content-based analysis of three social media channels (Facebook, Twitter, Instagram). A total of 465 posts in total were analysed (140 Facebook posts, 109 Twitter posts, 216 Instagram posts).

This study demonstrates how, when communicated through social media, intangible cultural assets are transformed into tangible elements. It explains why the re-presentation and place branding processes necessarily simplify and essentialize the destination.

Destination branding scholars have traditionally criticised the flattening and essentialization of culture in destination branding and have called for a more nuanced approach to presenting a destination. This paper situates destination branding as a process that necessitates the manipulation of the presentation of the destination, which inevitably essentializes the place; this is intended. Critical destination branding researchers need to rethink their criticisms and acknowledge the inherent essentialization goal of destination branding.

Supported by Bandura’s social cognitive theory, our study examined personal factors and environmental factors that impact adults’ ability to assist youth in developing leadership. We introduce youth leadership development self-efficacy (YLD-SE) as a new construct for use in leadership research. A 7-item scale to measure YLD-SE was developed and its psychometric properties were established through exploratory factor analysis. The study sought to investigate the YLD-SE of agricultural education teachers, determine the relationship that YLD-SE has with selected variables, and determine the predictors of YLD-SE. Participants were agricultural education teachers (N = 177) in [Midwestern state] who taught during the 2005-2006 school year. Results showed that teachers perceive they have a high level of YLD-SE, and hierarchical regression analysis revealed that transformational and laissez-faire leadership style were significant predictors of YLD-SE. The full model explained 25% of the variance in YLD-SE.

The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure (CAP), the first US body to set accounting principles.

The paper combines Halliday’s (1985) knowledge mandates with Hancher and Moran’s (1989) regulatory space to attain a theory-based understanding of auditors’ changing knowledge conceptions amid regulatory pressure. It draws on a range of primary and secondary sources to examine the period from 1929 to 1938.

Following the stock market crash, the newly created SEC aimed to engage auditors as a means to regulate companies’ accounting practices based on a set of codified principles. While entailing increased status, this new role conflicted with the auditors’ knowledge conception, which was based on professional judgment and personal integrity. Pressure from the SEC and academics eventually made auditors agree to a codification of their professional knowledge and create the CAP as a cooperative regulatory solution.

The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between the actors occupying the regulatory space of accounting.

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).

The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.

As virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of the few examples that have survived. The main implication of the study concerns the understanding of some dynamics leading to neutralize attempts to replace class privileges with a meritocratic system.

The research investigates the structure of the rules of social closure revealing the possibility of an antagonistic relationship between different co-existing forms of exclusion within the same structure. Moreover, it highlights that a form of exclusion can be made of different hierarchical levels.

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.

Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.

The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.

The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.

Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.