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The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The assessment is grounded in the empirical material of a three-year research project on integrated reporting (IR).

Alvesson and Deetz’s (2021) critical management framework structures the arguments in this paper. By investigating local phenomena and the extant literature, the authors glean insights that they later critique, drawing on the empirical evidence collected during the research project. Transformative redefinitions are then proposed that point to future opportunities for research on voluntary organisational disclosures.

The authors argue that the mainstream approaches to VRD, namely, incremental information and legitimacy theories, present shortcomings in addressing why and how organisations voluntarily disclose information. First, the authors find that companies adopting the International IR Council’s (IIRC, 2021) IR framework tend to comply with the framework only in an informal, rather than a substantial way. Second, the authors find that, at times, organisations serendipitously chance upon VRD practices such as IR instead of rationally recognising the potential ability of such practices to provide useful information for decision-making by investors. Also, powerful groups in organisations may use VRD practices to establish, maintain or restore power balances in their favour.

The paper’s limitations stem directly from its aim to be a critical reflection. Even when grounded on empirics, a reflection is mainly a subjective effort. Therefore, different researchers could come to different conclusions and offer different lessons from the two case studies.

The different rationales the authors found for VRD should make a case for reporting institutions to tone down any investor-centric rhetoric in favour of more substantial disclosures. The findings imply that reporting organisations should approach the different frameworks with a critical eye and read between the lines of these frameworks to determine whether the purported normative arguments are achievable practice.

The authors reflect on timely and relevant issues linked to recent developments in the VRD landscape. Further, the authors offer possible ways forward for critical research that may rely on different methodological choices, such as interventionist and post-structuralist research.

I historically compare changes in institutional frameworks creating academic positions linked to temporary employment by analyzing university employment statistics in Chile, Colombia, Germany, and the USA. I find that temporary academic positions were institutionalized through the creation of previously inexistent academic categories called a contrata in Chile, de cátedra in Colombia, “junior professor” without tenure in Germany and “postdoc” in the USA; used in higher education and employment laws since 1989, 1992, 2002, and 1974, respectively. Under institutional frameworks demanding the maximization of students and research, universities have increasingly contracted academics through temporary contracts under rationales that differ between regions. In Colombia and Chile, public university leaders and owners of private universities contract such teaching positions to expand student numbers through lowering costs. In Germany and the USA, employment insecurity is mostly driven by temporary scientific positions under a main rationale of scientific expansion. The share of temporary positions has increased exponentially in Colombia and Germany in recent decades, whereas in the USA there has only been an increase since 2012. Moreover, in Chile, the share of permanent positions has decreased since 2012. The common trend is one of isomorphism of vertical academic structures sharing a pyramidal form, with a wide base of academics working under conditions of contractual insecurity. Such trends follow a rationale for maximization of student numbers as well as administration, and scientific production that is in tension with prioritizing wellbeing and improvement of academics’ working conditions. Yet, in these environments, the institution of tenure in the USA and recent Chilean regulations on accreditation represent mechanisms counteracting precarious employment.

Radio frequency identification (RFID) provides a useful tool for the prescreening or detection of goods and containers moving across the border and for controlling the trade of illicit materials and preventing or mitigating the effects of terrorism. Although anti-terrorism measures are important in today’s dangerous world, RFID tools, if misused, may violate the WTO trade rules. Whenever goods or container control measures using RFID are proposed, their contents, objectives, and rationale must be published, and WTO members must be notified through the WTO Secretariat and allowed to make comments. WTO members should not take such measures that are designed or applied in a discriminatory manner and those measures must be adopted only under necessary situations and to the extent necessary. These measures must reduce the incidence and complexity of import and export formalities, and there should not be substantial penalties for minor breaches of the requirements under the measures. If the measures require country-of-origin information in RFID tags, they must apply in the same way to like products, and they must not cause unnecessary inconveniences or unreasonable cost. If the measures deal with containers in international transit, they must be reasonable, consider the conditions of the traffic, and guarantee transit through the most convenient routes for international transit.

A container control measure designed to restrict the flow of fissionable materials or their derivative materials, traffic in arms, ammunition, and implements of war, or traffic in military supply goods and materials may be justified, even if it violates some of the GATT rules. In addition, a measure established in time of war or other emergency in international relations or based on the United Nations Charter and designed to maintain international peace and security can also be justified. As a last resort, WTO members may request a waiver from GATT and TBT Agreement obligations for container control measures that include RFID.

Superpowers must be careful not to use RFID to practice power politics and create regulations to deal with national security and anti-terrorism issues that do not conform to international law. The key question is how to maintain a balance between the two inalienable values of free trade and national security in this era of globalization, harmonization, and terrorism .

The paper discusses the rationale for a widespread reliance on Codes of Conduct (CoC) in European crowdfunding through the lenses of economic theories of self-regulation. By analysing the institutional design of CoCs in crowdfunding, the paper illustrates the differences in their regulatory context, inclusiveness, monitoring and enforcement. It offers the first systematic overview of substantial rules of CoCs in crowdfunding.

A comparative case study of nine CoCs in Europe is used to illustrate differences in their institutional design and discern the economic purpose of the CoC.

The institutional design of different CoCs in Europe mainly supports voluntary theories of self-regulation. In particular, the theory of reputation commons has the most explanatory power. The substantial rules of CoC in different markets show the potential sources of market failure through the perspectives of platforms.

CoCs appear in various regulatory, cultural, and industry contexts of different countries. Some of the institutional design features of CoC might be a result of these characteristics.

Crowdfunding associations wishing to develop their own CoC may learn from a comparative overview of key provisions.

For governments in Europe, contemplating creating or revising bespoke crowdfunding regimes, the paper identifies areas where crowdfunding platforms perceive market failure.

This paper is the first systematic study of self-regulatory institutions in European crowdfunding. The paper employs a theoretical framework for the analysis of self-regulation in crowdfunding and provides a comparison of a regulatory context, inclusiveness, monitoring and enforcement of different CoCs in Europe.

This study aims to address the issue of practicing information security risk assessment (ISRA) on cloud solutions by studying municipalities and large organizations in Sweden.

Four large organizations and five municipalities that use cloud services and conduct ISRA to adhere to their information security risk management practices were studied. Data were gathered qualitatively to answer the study’s research question: How is ISRA practiced on the cloud? The Coat Hanger model was used as a theoretical lens to study and theorize the practices.

The results showed that the organizations aimed to follow the guidelines, in the form of frameworks or their own experience, to conduct ISRA; furthermore, the frameworks were altered to fit the organizations’ needs. The results further indicated that one of the main concerns with the cloud ISRA was the absence of a culture that integrates risk management. Finally, the findings also stressed the importance of a good understanding and a well-written legal contract between the cloud providers and the organizations using the cloud services.

As opposed to the previous research, which was more inclined to try out and evaluate various cloud ISRA, the study provides insights into the practice of cloud ISRA experienced by the organizations. This study represents the first attempt to investigate cloud ISRA that organizations practice in managing their information security.

This study aims to examine the rationales for and obstacles to developing a national qualifications framework (NQF) in Japan. From a research perspective, it attempts to propose a model of a qualifications framework in the national context to provoke further political discussion in developing the Japanese Qualifications Framework (JQF).

To propose a possible model of a qualifications framework in the Japanese context, this study employs a qualitative document analysis approach to known NQFs. Next, based on documents and the literature, including government data and the United Nations Educational, Scientific and Cultural Organization’s Tokyo Convention (2011a, b), this study analyzes the motives and challenges in developing the JQF.

Japanese motives to develop the JQF can be summarized in four conditions: (a) International expectations along with the Tokyo Convention and establishment of the National Information Center, (b) avoiding qualification holders’ disadvantages in mobility, (c) quality assurance of qualifications with a competence-based approach and (d) lifelong learning by promoting recognition of diverse learning. The challenges in developing the JQF are (a) fitness with the traditional employment system and (b) multiple stakeholders’ involvement. The current priority in developing an NQF in Japan is to make educational qualification information “visible” based on legal grounds, particularly entrance requirements, to facilitate mobility.

This study explores the possibility of the JQF by summarizing the background and roles of NQFs worldwide and clarifying the motives and challenges for developing the JQF. This study provides suggestions for the possible qualifications framework model in the Japanese context from academic and practical perspectives in Japan, where official discussions on establishing an NQF have not progressed. Ensuring the international compatibility of qualifications so that qualification holders can smoothly take the next step in their studies and employment is important.

Language and how it is communicated within organisations is a complex situation. The purpose of this paper is to provide a perspective on the practice of issuing style guides and restrictive word lists as highlighted in the recent media through the case of Leader of the House of Commons, Mr Rees-Mogg.

A key focus is the question whether the approach of limiting language and guiding communication through such a directive is effective in developing understanding amongst work-based learners and facilitating both consistency and quality of communications. The paper looks to draw upon both educational and psychological perspectives to underpin the discussion of how such an approach has been implemented and the resulting impact upon those working with such rules of guidance.

Conclusions drawn highlight that professionals learning at work may fail to understand the rationale for why guidelines have been issued to them. Subsequently, the work-based learner may feel othered by the process thus effecting motivation and well-being.

The paper offers a perspective on an approach utilised by a leader within the UK Government, exploring it through the lens of education and English Language development to discuss the potential impact upon employees within the workplace.

This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative (GRI) Standards, the challenges to be faced and the implications that can arise for accounting professionals, managers, policymakers and scholars alike.

The single case study approach was followed. Qualitative content analysis and thematic analysis were used for an in-depth, contextual examination of Enel Green Power's sustainability reporting practices and the adoption of the GRI Standards. The documents analyzed include annual sustainability reports, integrated reports and press releases over the period ranging from 2018 to 2022.

The GRI Standards' adaptability, modular structure and emphasis on stakeholder involvement emerged as stimulating factors for Enel Green Power. GRI Standards allowed the company to benchmark its sustainability performance against competitors and identify areas for improvement. The company faced challenges during the implementation of the GRI Standards concerning data collection and management across global operations, stakeholder identification and engagement and alignment of sustainability reporting with corporate strategy. The company addressed these challenges by investing in robust data management systems, maintaining active communication with stakeholders and embedding sustainability into its corporate culture.

This research contributes to the academic literature on sustainability reporting and accounting, offers valuable insights for managers and professionals and informs policymakers about the potential benefits and challenges associated with the adoption of GRI Standards. The paper highlights the importance of aligning organizational strategies with global sustainability frameworks and fostering a culture of transparency and stakeholder engagement.

This work offers a novel contribution to the scholarly discourse on sustainability reporting standardization, shedding light on the governance challenges to be faced and providing potential solutions.