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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

This research addresses a need in early childhood education for evidence-based teaching strategies that build emotional self-regulation skills in young children. The intervention assessed in this study focused on increasing the emotion vocabulary of preschool-aged students.

This mixed-methods, quasi-experimental study evaluated the impact a dialogic reading approach combined with direct instruction of emotion words during a shared book-reading activity had on students' emotion vocabulary knowledge. The study was conducted in a licensed daycare center in a suburb of Chicago, Illinois, with ten four- and five-year-old students. Pre- and post-session surveys assessed the intervention's impact on the students' receptive and expressive vocabulary knowledge, and observation notes captured the students' responses to the intervention activities.

The results showed significant increases with small to medium effect sizes between the students’ pre- and post-session survey scores for both receptive and expressive emotion vocabulary knowledge, a strong positive correlation between the level of student engagement during the intervention and their emotion vocabulary assessment scores, and the impact other variables had on the intervention’s effectiveness.

This research provides information on a culturally adaptable and quickly learned teaching strategy that could be used to build emotional self-regulation skills in the early childhood classroom.

This research uniquely applies this intervention as a universal strategy with preschool-aged children.

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service co-production through CBSEs obscures the traditional roles of actors, it may lead to a legitimation crisis in local service provision. In this paper, the ways CBSEs are legitimised as service providers in rural areas are addressed from the CBSE and municipality perspectives.

Empirical data combine interviews with CBSE representatives and open-ended national survey responses from municipality decision-makers. The data analysis is based on a qualitative content analysis to examine legitimation arguments.

Results show that unestablished legitimacy and un-institutionalised support structures for co-production models build mistrust between CBSEs and municipalities, which prevents the parties from seeing the benefits of cooperation in service production.

The research focusses on the legitimation of CBSEs in service co-production in rural areas. As legitimation seems to be a context-specific process, future research is needed regarding other contexts.

Municipalities interested in the co-production of services might benefit from establishing a collaborative and responsive (rural) service policy forum that would institutionalise new models of co-production and enable better design and governance of service provision.

Results will give new theoretical and practical insights into the importance of legitimacy in the development of service co-production relationships.

Operational risks can cause considerable, atypical disturbances and impact food supply chain (SC) resilience. Indicatively, the COVID-19 pandemic caused significant disruptions in the UK food services as nationwide stockouts led to unprecedented discrepancies between retail and home-delivery supply capacity and demand. To this effect, this study aims to examine the emergence of digital platforms as an innovative instrument for food SC resilience in severe market disruptions.

An interpretive multiple case-study approach was used to unravel how different generations of e-commerce food service providers, i.e. established and emergent, responded to the need for more resilient operations during the COVID-19 pandemic.

SC disruption management for high-impact low-frequency events requires analysing four research elements: platformisation, structural variety, process flexibility and system resource efficiency. Established e-commerce food operators use partner onboarding and local waste valorisation to enhance resilience. Instead, emergent e-commerce food providers leverage localised rapid upscaling and product personalisation.

Digital food platforms offer a highly customisable, multisided digital marketplace wherein platform members may aggregate product offerings and customers, thus sharing value throughout the network. Platform-induced disintermediation allows bidirectional flows of data and information among SC partners, ensuring compliance and safety in the food retail sector.

The study contributes to the SC configuration and resilience literature by investigating the interrelationship among platformisation, structural variety, process flexibility and system resource efficiency for safe and resilient food provision within exogenously disrupted environments.

Competency frameworks can support public procurement capacity development and performance. However, literature on connecting professionalisation with national procurement contexts is limited. This paper aims to explain and conceptualise recent Romanian experience with developing bespoke competency frameworks at national level for public procurement that reflect the features of the Romanian public procurement system. The approach used could guide in broad-brush, mutatis mutandis, other (national) public procurement systems with comparable features, mainly those seeking a shift from a rather administrative function of public procurement towards a strategic function.

This case study reflects on the methodology used for analysing the Romanian public procurement environment in EU context to develop bespoke professionalisation instruments, and on ways to integrate competency management approaches in Romanian public procurement culture. That methodological mix has been mainly qualitative and constructionist, within an applied research approach. It combined desk research with empirical research and included legal research in this context.

A principled, methodological and pragmatic approach tailored to the procurement environment in question is essential for developing competency frameworks capable to resonate to and address the specific practical needs of that procurement system.

Competency frameworks can uphold societal objectives through public procurement.

Using valuable insights into the development of the Romanian public procurement competency frameworks, the paper provides a conceptual framework for instilling competency management approaches to public procurement professional development where the latter is governed by a rather distinct, public administration, paradigm. This conceptual framework can guide other public procurement systems and stimulate further research.

The purpose of the current innovative practice paper is to introduce a technique to explore leader identity development and meaning-making that builds on the narrative pedagogical tradition. In this paper, we recommend a process for combining turning-point graphing and responsive (semi-structured) interviews to co-explore leadership identity development and meaning-making with college students.

The paper provides student feedback data on the effectiveness of the technique in improving understanding of leader identity and transforming meaning-making.

We hope practitioners can utilize this approach to build leadership identity development and meaning-making capacity in college students.

The aim of this paper is to explore the importance of individual learner differences and the effect differentiated instruction (DI) has on learners' levels of engagement.

The author carried out this research using a small-scale action research (AR) study.

The findings suggest that in acknowledging and responding to individual learner differences, especially interests, levels of learner engagement are positively affected.

This study’s key limitations were sample size, short-term study and potential teacher as researcher bias.

Recommendations were made for a further longitudinal study into the relationship between DI and language learner levels of engagement at University. An additional study into DI that looksbeyond language learning at HE, could add value to pedagogic approaches, which could make courses of greater intrinsic value to its students.

This research study aims to help fill a gap in the literature on the application of DI, as well as a unique perspective into its effect on learner engagement within a university context.

The digitalization of schools has intensified in recent years. It is reflected in policy documents as well as in extensive investments in digital technology and professional development initiatives to promote digitalization. At the same time, attempts are being made to “tame” the same digitization sometimes by regulations banning smartphones in class. This study aims to examine how smartphones are interpreted by vocational teachers in Sweden using the theoretical lens of technological frames.

The data consist of ten semi-structured interviews with vocational teachers, representing eight vocational programs in Sweden.

The results show breadth in how teachers understand, interpret and relate to the smartphone in vocational education. The authors show how the smartphone often forms an integral part of professional work and is thus difficult to separate from vocational teaching and nurturing vocational competencies.

The authors’ contributions include using technological frames to explore how smartphones are interpreted and understood by vocational teachers by demonstrating how they relate to the nature of the smartphone, the strategy for the smartphone and the smartphone in use. The theoretical framework is used to interpret restrictions on technology use, in this case a smartphone, in education. The results could be of interest to researchers as well as to teachers, school leaders and policymakers.

This paper explores a five-year case example of two educators engaged in practice-based professional development (PBPD) for the Self-Regulated Strategy Development (SRSD) model in a middle school. It examines the transformative effects and challenges of improving writing instruction, the activities involved and alternative PBPD delivery methods. Highlighting a collaborative effort between an institute of higher education (IHE), a middle school and ThinkSRSD, a PBPD for SRSD developer, the example underscores the long-term benefits and innovative insights into engaging with PBPD for SRSD over multiple years.

The case involves analyzing survey data collected over five years. These surveys, which included specific SRSD-related queries and open-ended questions, were instrumental in assessing the evolution of the educators’ perceptions regarding SRSD and their engagement with PBPD. Additionally, the paper details PBPD activities as documented in a research journal, providing a comprehensive account of the developmental process.

Through a cross-institutional partnership, two middle school general educators participated in PBPD for SRSD for 30 h across five years. Their engagement with PBPD progressed from initial introduction and implementation to facilitating PBPD for SRSD among peers and at the national level. Over time, the most consistently enacted SRSD action was “memorize it,” while actions such as “discuss it,” “support it” and “independent performance” showed greater variability. Both educators consistently praised SRSD and sought continued PBPD engagement over the five years.

Our case example is the first five-year analysis of PBPD for SRSD among general middle school educators, highlighting the benefits and challenges of adopting evidence-based writing instruction. Our example emphasizes the need for continuous and focused professional development in areas crucial for student success, including self-regulation, prewriting strategies and techniques for fostering independent performance. Moreover, the two middle school educators’ critical feedback is invaluable for refining PBPD for SRSD. This work also enriches professional development schools (PDS) literature by offering effective strategies to support middle school teachers in developing a vibrant writing community, a cornerstone for student advancement in writing.