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Looks initially at the theoretical foundations of both competency‐based training (CBT) and reflective practice, then at current approaches to CBT and reflective practice. The compatibility of these two in educational practice, and the extent to which they might be combined in an educational or training context is discussed. CBT and reflective practice are not regarded as having a mutual equivalence in adult education and training. Rather, it is argued that they constitute two approaches within this educational field which function at different levels of teaching and learning and, as such, there exists at least the potential for them to be designed and developed so as to be complementary.

The purpose of this study is to compare the information disclosed by leading Australian audit firms in their first-time audit firm transparency reports. Australia has mandated the preparation and release of transparency reports by audit firms in 2013 to provide better information to stakeholders about audit firms, their governance and their internal governance systems. These reports promote increased transparency regarding issues which are believed to contribute to audit quality.

The paper takes the form of an archival analysis where the authors summarise the governance and other information for the 21 leading Australian audit firms as disclosed in their first-time 2013 transparency reports.

The authors find that audit firms meet the minimum transparency report disclosure requirements, but have different approaches to governance in the areas which may impact audit quality. These areas include: the internal quality control systems, independence practices, continuing education and partners’ remuneration structures. The authors identify specific areas where transparency reports may give rise to future research opportunities.

Australia is one of the first countries to require audit firms to publish transparency reports, and this is the first study to examine these reports. By summarising transparency report disclosures, we present a comprehensive picture of how Australian leading audit firms govern and oversee their business activities. This is useful to transparency report preparers, report users and regulators.

This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed.

Reviews the history of human asset accounting.

The paper offers an alternative “liability approach” to account for and report human resources.

The paper provides an argument and rationale to demonstrate that a liability paradigm would be compatible with normal accounting and reporting procedures.

Characteristics of leaders whose behaviour is visceral include taking action based on instinct rather than intellect and exhibiting coarse, base and often negative emotions. Despite the challenge of precisely defining the nature of visceral behaviour, the purpose of this paper is to provide insight into this less attractive side of boardroom life.

Following a literature review of the research into the negative behaviour leaders exhibit, the paper highlights four forms of visceral behaviour based on focused and intimate qualitative case studies involving the experiences of those on the receiving end of that behaviour within a boardroom context.

Based on interviews with an international sample of five chief executive officers (CEOs), plus three subordinates with substantial profit and loss responsibility, the study reveals a distinctly human experience from which no one is exempt. The idiosyncratic nature of the visceral behaviour experienced resulted in each study participant's unique experience. The authors conclude that leaders need to adopt specific measures in order to control and reduce the darker human tendencies.

The experiences of study participants are presented in four case studies, providing insight into their experiences whilst also protecting their identity. The study participants were drawn from a sample of companies operating globally within a single sector of the manufacturing industry. The concepts the authors present require validating in other organisations with different demographic profiles.

The paper presents a model based on two dimensions – choice and level of mastery – that provides the reader with insight into the forms of visceral behaviour to which leaders succumb. Insight enables us to offer managers strategic suggestions to guard against visceral behaviour and assist them in mitigating its worst aspects, in both those with whom they work and themselves.

This paper presents a conceptual framework based on a literature review and the findings from an empirical study using data collected from entrepreneurs (business incubatees) over a 15-year period (2004–2019). This paper aim is to discuss and propose areas to consider when (re)designing business incubation.

The data set is based on the experiences of five different cohorts (n = 100), each of which spent 18–24 months participating in a start-up programme sponsored by a business incubation centre (BIC) located in Ireland. To add further depth and nuance to this paper’s findings, an expert focus group was undertaken.

The findings highlight the importance of different activities and skills in a BIC over time and recommend the inclusion of a number of activities in a BIC framework. The activities include continued professional development (CPD), action research, participation in a simulation, development of emotional intelligence, leadership skills and mindset and critical reflection.

This paper presents an appropriate conceptual framework for the (re)design of business incubation. The framework facilitates an improved understanding of the evolution of entrepreneurial activities and outcomes associated with engagement with a BIC.

BIC 4.0, as described in this paper, proposes success as multi-faceted and including space, facilities, networks, mentors, professional development, reflective practice, emotional development and engagement with continuous professional development.

We review the interventions that promote motivation in academic contexts, with a focus on two primary questions: How can we motivate students to take more STEM courses? Once in those STEM courses, how can we keep students motivated and promote their academic achievement?

We have approached these two motivational questions from several perspectives, examining the theoretical issues with basic laboratory research, conducting longitudinal questionnaire studies in classrooms, and developing interventions implemented in different STEM contexts. Our research is grounded in three theories that we believe are complementary: expectancy-value theory (Eccles & Wigfield, 2002), interest theory (Hidi & Renninger, 2006), and self-affirmation theory (Steele, 1988). As social psychologists, we have focused on motivational theory and used experimental methods, with an emphasis on values – students’ perceptions of the value of academic tasks and students’ personal values that shape their experiences in academic contexts.

We review the experimental field studies in high-school science and college psychology classes, in which utility-value interventions promoted interest and performance for high-school students in science classes and for undergraduate students in psychology courses. We also review a randomized intervention in which parents received information about the utility value of math and science for their teens in high school; this intervention led students to take nearly one semester more of science and mathematics, compared with the control group. Finally, we review an experimental study of values affirmation in a college biology course and found that the intervention improved performance and retention for first-generation college students, closing the social-class achievement gap by 50%. We conclude by discussing the mechanisms through which these interventions work.

These interventions are exciting for their broad applicability in improving students’ academic choices and performance, they are also exciting regarding their potential for contributions to basic science. The combination of laboratory experiments and field experiments is advancing our understanding of the motivational principles and almost certainly will continue to do so. At the same time, interventions may benefit from becoming increasingly targeted at specific motivational processes that are effective with particular groups or in particular contexts.

Recent years have seen a wave of immigration in western countries. Entrepreneurship can foster refugees’ integration in the labour market. Hence, the authors observe an emergence of incubators with social purpose, addressing the key challenges of refugee entrepreneurs. The purpose of this paper is to look at the particularities and the impact of business incubation on entrepreneurial development and embeddedness of refugee entrepreneurs in the host country by applying the theoretical lens of mixed embeddedness theory.

This paper is based on a qualitative case study approach exploring one business incubation model for refugee entrepreneurs in Germany. For a multi-stakeholder perspective, the data were collected through a participatory focus group workshop and semi-structured interviews of refugee entrepreneurs and incubator stakeholders (e.g. incubator management, mentors and partners) contributing to the incubation. The data collection extends over the duration of five months of the incubation programme.

The empirical results emphasise the impact of the business incubator on refugee entrepreneur’s development and embeddedness. In this analysis, the authors identify key themes of a particular incubation process addressing the lack of embeddedness and barriers to refugee entrepreneurs in the host country. From the results, the authors elaborate a particular business incubation process framework of refugee entrepreneurs.

The findings enhance the understanding how business incubation contributes to the embeddedness of refugee entrepreneurs in their new hosting environment. Thus, this research contributes to the existing literature by extending incubation model frameworks towards refugee entrepreneurship and embeddedness perspectives. Furthermore, the study emphasises the role of the incubator in the context of the dimensions of the mixed embeddedness of the refugee entrepreneurs.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.