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Our goals were to explore the pedagogies applied by instructors that supported Black, Indigenous and People of Color (BIPOC) student learning in a leadership course and the leadership behaviors BIPOC students identified as being applicable after the course.

Through survey research and qualitative data analysis, three prominent themes emerged.

High-quality, purposeful pedagogy created opportunities for students to learn. Second, a supportive, interactive community engaged students with the instructor, each other and the course material to support participation in learning. As a result, students reported experiencing big shifts, new growth and increased confidence during their leadership courses.

We discuss our findings and offer specific recommendations for leadership educators to better support BIPOC students in their leadership courses and classrooms and for further research with BIPOC students.

This study aims to investigate how sustainability has been incorporated – or mainstreamed - in a school at one university through techniques of responsibilization and accountabilization.

Inspired by the extended case study methodology, the authors participated, observed and analyzed two audit-inspired processes, whose aims included ensuring that sustainability was integrated into the educational process.

By following two audit-inspired processes, the authors show how teachers were asked to respond to open-ended survey questions and by doing so emerged as responsibilized subjects. Although the teachers were given lots of space to interpret the concept of sustainability and show how it was translated into the programs and courses offered, the teachers were made accountable as established organizational hierarchies were reproduced when responsibilization was formalized through techniques of accountabilization.

The analysis moves beyond the instrumental epistemologies characterizing much of the positivist-oriented research in higher education. As with all studies, the authors study also has methodological limitations, such as involving a single higher education institution. There is a general need for more empirical research in this area in order to build theory and to understand whether the concepts of responsibilization and accountabilization can also be applied in other higher education contexts.

The study shows that higher education administrators engage in processes of responsibilization and accountabilization through formalized processes of interpellation, as documents and self-assessment exercises tie teachers to organizational contexts.

To the best of the author’s knowledge, this is the first study that introduces the concepts of responsibilization and accountabilization as social relationships in higher education governance.

The purpose of this paper is to examine how professional service firms (PSFs) manage the linguistic tensions between global Englishization and local multilingualism. It achieves this by analysing the work of Big Four audit firms in Luxembourg, where three official languages co-exist: Luxembourgish, French, and German. In addition, expatriates bring with them their native languages in a corporate environment that uses English as its lingua franca.

The paper combines the institutionalist sociology of the professions with theoretical concepts from sociolinguistics to study the multifaceted role of language in PSFs. Empirically, the paper draws from 25 interviews with current and former audit professionals.

The client orientation of the Big Four segments each firm into language teams based on the client’s language. It is thus the client languages, rather than English as the corporate language, that mediate, define, and structure intra- and inter-organizational relationships. While the firms emphasize the benefits of their linguistic adaptability, the paper reveals tensions along language lines, suggesting that language can be a means of creating cohesion and division within the firms.

This paper connects research on PSFs with that on the role of language in multinational organizations. In light of the Big Four’s increasingly global workforce, it draws attention to the linguistic divisions within the firms that question the existence of a singular corporate culture. While prior literature has centred on firms’ global–local divide, the paper shows that even single branches of such firm networks are not monolithic constructs, as conflicts and clashes unfold amid a series of “local–local” divides.

By envisioning the learning environment as an eco-social system, this study aims to map interrelated enablers of students’ sustainability-oriented learning (SoL) in the context of a university course at the interface of science and society.

A case-study approach was used to delineate what enables student learning in a university-wide transdisciplinary Master of Science course. A sample of 102 students, university and societal stakeholders participated to this study, by sharing their experiences and views through focus groups and questionnaires.

A main finding is the development of a configuration of six intertwined enablers that through their interplay help to cultivate students’ SoL, in the course under exploration.

This study paves the way for a re-orientation of how to explore learning in complex environments. It shows that adopting a relational, situated and systems approach is not only feasible but is also desirable to understand and guide learning practices in complex environments.

The recent global COVID-19 pandemic has forced many institutions of higher education to place added consideration and focus on their virtual instruction, causing instructors to rethink their pedagogical approaches (Murphy, et al., 2020). While new pedagogical technologies are being introduced in higher education (Baker, et al. 2008), not all approaches have produced beneficial results (Heilesen, 2010). Could this new learning medium serve as an effective tool for student learning outcomes and comprehension of course concepts? The current study presents attempts to answer these questions through its exploration of student perceptions and impact of podcasting as an instructional tool within four undergraduate leadership courses. Through the use of podcasting as a means of supplemental content and assessment, these cases provide educators with foundational guidance and recommendations on how to most effectively implement different ways of podcasting into the classroom to achieve student learning outcomes. As we celebrate the 20th anniversary of JOLE and look ahead to the next twenty years, the authors suggest that one of the most important tasks for leadership educators will not only be to recognize opportunities presented by technological advances in teaching and learning (Gigliotti & Ruben, 2017), but also the use of these new technologies to meet the needs of a changed student population in a post-global pandemic world.

This study aims to explore and identify potential challenges and prospects for conducting the professional shariah audit training programme via an e-learning approach during coronavirus disease 2019 (COVID-19).

Questionnaires were administered to 296 participants who were enrolled in the professional shariah audit training programme via e-learning during the COVID-19 pandemic outbreak in 2020. These participants were final-year students from selected Malaysian public universities.

Findings show that several main challenges are faced in adopting an e-learning approach for conducting the professional shariah audit training programme such as the inability to do more hands-on, group and physical activities, different understandings based on academic backgrounds, difficulty in learning practical and technical topics, technical issues and problems during e-learning sessions. These lead to the unsuitability of conducting professional training via the e-learning approach. In terms of prospects of knowledge learnt via the e-learning approach, participants showed that they are able to master all six modules covered in the professional shariah audit training programme via the e-learning approach. These include (1) shariah principles; (2) shariah governance; (3) Islamic financial transactions; (4) shariah risk management; (5) shariah audit planning and programme; and (6) shariah audit fieldwork and communication.

Based on the findings, it is suggested to have more time spent and earlier preparation on the learning contents and sessions, more discussion on actual contents and practical exercises and competency of the trainers in delivering e-learning sessions.

This study is believed to be one among the pioneering studies on the potential challenges and prospects in adopting e-learning for conducting the professional shariah audit training programme due to COVID-19.

The purpose of this paper is to discuss the stages involved in the module development process at the Open University Malaysia (OUM), to make them “print ready,” and how this has evolved over the years with various quality assurance (QA) mechanisms in place.

The paper builds upon the 12 quality control checks in the various stages of module development from pre-development to actual development and finally to post-development process. This is in line with the QA continuous improvement process of PDCA or Plan, Do, Check and Act.

Change, through the fine-tuning of QA processes and open door communication, is the key toward achieving quality modules, and hence meeting learners’ expectations.

This paper highlights the experiences of only the Centre for Instructional Design and Technology, OUM in the development of quality learning material for the Open and Distance Learning (ODL) learners.

This paper outlines the step-by-step process in module development, from print to print-ready material, to assist the ODL universities in their mission to provide quality learning material to learners.

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.

This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.

This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.

The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.