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Prior studies have found that managers adjust operational activities to tackle climate risk. However, the effects of climate risk on accounting practices are largely ignored in the literature. This paper investigates whether and how climate risk influences managers’ decision-making on the level of accounting conservatism and explains the results based on two competing channels: valuation demand and contracting demand.

Using firm level climate risk measures, we build a modified Basu (1997) model to conduct our econometric tests. In the baseline model, we use earnings before extraordinary items as the dependent variable, referred to as the earnings model. We control for different levels of fixed effect to identify the shocks of climate risk and mitigate potential concerns on endogeneity and bias in the model. A series of robustness tests provide supporting evidence for our baseline results and our explanation.

Using a sample of 35,832 firm-year observations on listed US firms over the period 2002 to 2019, we find that the perception of climate risk drives managers to choose the less conservative accounting policies. We conclude that the results are consistent with the valuation demand explanation but inconsistent with the contracting demand explanation.

The study provides additional evidence on how managers respond to climate risk by adjusting their corporate polices, specifically accounting policies. Our findings contradict the results of prior studies. We explain our results from a unique perspective. Overall, the study provides valuable insights for academics, investors, managers and policymakers.

This essay engages with scholarship on history as a discipline, curriculum documents and academic and public commentary on the teaching of history in Australian, British and Canadian secondary contexts to better understand the influence of the tension between political pressure and disciplinary practice that drives the history wars in settler-colonial nations, how this plays out in secondary history classrooms and the ramifications this may have on students' democratic dispositions.

This article aims to compare secondary history curricula and pedagogies in Australia, Britain and Canada to better articulate and conceptualise the influence of the “history wars” over the teaching of national histories upon the intended and enacted curriculum and how this contributes to the formation of democratic dispositions within students. A conceptual model, drawing on the curriculum assessment of Porter (2006) and Gross and Terra's definition of “difficult pasts” has been developed and used as the basis for this comparison. This model highlights the competing influences of political pressure upon curriculum creation and disciplinary change shaping pedagogy, and the impact these forces may have upon students' experience.

The debate around what content students learn, and why, is fraught because it is a conversation about what each nation values and how they construct their own national identity(ies). This is particularly timely when the democratic self-identification of many nations is being challenged. The seditious conspiracy to storm the US Capitol on 6 January 2021, Orban's “illiberal democracy” in Hungary and the neo-Nazis in Melbourne, Australia are examples of the rise of anti-democratic sentiment globally. Thus, new consideration of how we teach national histories and the impact this has on the formation of democratic dispositions and skills is pressing.

The new articulation of a conceptual model for the impact of the history wars on education is an innovative synthesis of wide-ranging research on: the impacts of neoliberalism and cultural restorationism upon the development of intended curriculum; discipline-informed inquiry pedagogies used to enact the curriculum; and the teaching of national narratives as a political act. This comprehensive comparison of the ways in which history education in settler-colonial nations has developed over time provides new insight into the common elements of national history education, and the role this education can play in developing democratic dispositions.

This study aims to demonstrate what myths of and about science are reproduced in this popular cultural work (movie – “Oppenheimer”). This is done by examining the unconscious hegemonic positions supported by the reproduction of stereotypical and mythical images of science.

Content/Text Analysis: The conceptual analysis of a cultural text – a film (“Oppenheimer”) – through a theoretical apparatus (B. Latour’s theory).

The film demonstrates its reproduction of three distinct elements. Firstly, it exhibits classic scientistic clichés pertaining to technoscience. Secondly, it highlights the replication of the individualized monomyth about the (super) hero, leading to the exclusion of the intricate conditions of technoscience’s existence. Lastly, the film aligns with the Californian ideology, as proposed by Barbrook.

The value of the text is twofold: (1) To show that the classical approaches of Bruno Latour are still relevant. (2) To show what hidden premises and myths about technoscience are being propagated through a work of pop culture (the film “Oppenheimer”) and, in effect, to show what kind of influence of cultural hegemony is at work here.

The purpose of this study is to gain insight into the dynamics and considerations of professionals regarding the sharing of tacit, personal knowledge in their practice.

Adopting a social-constructivist ontology, the qualitative design deploys semi-structured interviews and focus groups. Data were coded, and analysed through interrelating and reasoning.

Personal knowledge is difficult to share precisely, but can be shared to some extent using reflection and stories. Knowledge also provides a position and professional agency, emphasising boundaries and impacting the decisions on interaction and sharing. As such, professional commitment is vulnerable and contextual and, by extension, material becomes part of this interplay of professional practice and collaborative development.

Findings imply that exchange and use of knowledge and material present in organisations are impacted by individual professionals’ autonomy and decisions, which consequently impact on employees’ practice. This calls for research that focuses on individual factors such as autonomy, professionalism and attitudes in addition to organisational and facilitative matters.

Stimulating professional commitment and interpersonal learning is a matter of valuing personal knowledge and practice to avoid protectionism, boundaries and segregated agency. Management and professionals should consider how and why individuals exchange their personal knowledge, paying attention to social structures and individuals’ voices and objectives in forming communities.

This study combines the concept of tacit knowledge with the younger field of practice theory. By connecting personal knowledge to practice, it extends agency to the material world and offers a more individual perspective to knowledge sharing in and between entities.

Our aim is to better understand access to finance and financial inclusion and how this impacts the development of female-run enterprises in Nigeria. In such a way, we can better understand the gendered context of entrepreneurship and the implications for business growth. This chapter adopts an interpretivist paradigm to explore the social reality within which entrepreneurship is enacted. Qualitative data are interpreted from semi-structured interviews of 10 Nigerian entrepreneurs, five males and five females. Findings reveal that, though structural support may be apparent, the entrepreneurial process of financing a business is characterised, in part, by social expectations of gender. It is through this social view of entrepreneurship that we provide an understanding of what it is to be entrepreneurial in practice. This chapter makes recommendations that in practice while financial institutions and policy makers may assume a ‘one size fits all’ approach to financial inclusion through different programmes currently available for entrepreneurs by the various governmental and non-governmental institutions in Nigeria, the context of gender has implications for the nature of business activity, particularly in a society characterised by patriarchy. This study also makes practical contributions for research and for practice.

This chapter provides personal (auto-ethnographic) reflections on the career as a business leader in the software-development space and insights into the formation of an authentic leader. The author reviews his journey that led to running a leading video game developer at a valuation of $190 million with 1,200+ staff across 10 locations in eight countries and an array of global clients. Pohontu considers the social, economic, political and psychological elements that shaped his business methodology and discusses how he translated these into a mode of leadership. The development of foresight – a concept that emerged from the author's story – may be of interest to researchers looking to explore diverse leader contexts through theoretical lenses to achieve a greater understanding.