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The purpose of this paper is to identify and evaluate the role and influence played by the discipline of accounting through its association with the multiple logics of government reforms to transform the public tertiary education sector in New Zealand.

The study adopts a case study approach utilising multiple data collection methods. Neo-institutional theory provides an insightful complement to neo-liberalism and enhances the understanding of institutional logics driving government reforms and the transformation of public tertiary institutions.

The findings reveal that accounting has become a powerful conduit for the exercise of the neo-liberalism reforms by government and implemented by managerial control over public tertiary education institutions.

By addressing a gap in the literature, the paper shows how political and economic neo-liberal policies have been implemented in tertiary education with the discipline of accounting being adopted as a prime driver of these reforms. The paper has significant implications for educational management, academics and learners in understanding how and why the inherent nature, objectives and processes of the overall educational experience have undergone a radical reformation.

New Zealand is one of the first countries to implement these educational reforms and adopted “accounting technologies” to reduce costs and improve performance. But the reality has often been very different. Most of the government’s original objectives have not been fulfilled and the reforms have been costly for the academic profession. This paper provides a valuable source of learning for academics, managers and politicians.

In the rise of offices designed to support activity-based working (ABW), parts of industry have fully transitioned to open-plan environments and then later to unassigned seating, whereas other parts, such as tertiary education, are still in the process of moving away from individual offices. There are a few relevant studies to understand how occupants from industry sectors with different levels of adoption of ABW perceived environments designed to support this way of working. This paper aims to contribute to the knowledge gap by providing insight into workers’ satisfaction and dissatisfaction from open-plan offices designed to support ABW along with the key predictors of perceived productivity.

A data set of 2,090 post-occupancy evaluation surveys conducted in five sectors – tertiary education, finance, construction, property/asset management and design/engineering – was analyzed. ANOVA and confirmatory factor analysis (CFA) were conducted for the survey questionnaires. First, ANOVA tests were conducted for the whole sample with perceived productivity as the dependent variable. A seven-point Likert scale with five theoretical factors was generated with all survey questionnaires. CFA was performed to show the factor loadings. In addition, regression analyses were carried out for each of factor item taken as the independent variable, where perceived productivity was the dependent variable. Key sources of satisfaction and dissatisfaction per sector were analyzed and differences between occupants reporting a negative or positive impact on their productivity were also investigated. Finally, open-ended comments were analyzed to show the key sources of dissatisfaction based on open-ended comments.

Workers from construction were the most satisfied, followed by finance and tertiary education. Occupants from all industry sectors consistently rated their workspaces highly on biophilic and interior design. Distraction and privacy received the lowest scores from all sectors. Open-ended comments showed mismatches between spatial and behavioral dimensions of ABW both for satisfaction and perceived productivity. Interior design was the strongest predictor for perceived productivity for all sectors. Findings dispel the notion that ABW implementation may not be suitable for certain industries, as long as the three key pillars of ABW are fully implemented, including design, behavior and technology.

This paper provides insight into workers’ satisfaction and dissatisfaction from open-plan offices designed to support ABW in different industry sectors along with the key predictors of perceived productivity.

Examines factors such as the trend to globalisation, triggers for change such as advances in information technology (IT), changing organisation structures and adoption of business process re‐engineering using the findings of a questionnaire. Questions addressed the topics of: industrial sector, organisational strategy, structure, people, performance, and the role of IT. The key findings included: that globalisation was a real and significant force for change affecting organisation strategy, operations, and characteristics; that alternative organisation strategies lead to varying organisational success, and scope for improvement; and that evolution (rapid or slow) to a virtual enterprise is feasible for most firms.

The years 1964–1975 saw an unparalleled expansion of the Commonwealth Government's involvement in Australian education at all levels. At the beginning of that decade the Menzies Liberal‐Country Party Government, which had repeatedly asserted that education was a State not a Commonwealth responsibility, was directly involved only in the university sector. Yet by 1975 Federal involvement had been extended to include not only the creation of a Federal Department of Education and Science but also the assumption of broad responsibility for determining the national priorities and levels of funding in the college, school, technical and further education and pre‐school sectors.

The purpose of this paper is to develop an inventory of behaviours and attitudes expected of English language teaching (ELT) professionals in a services context.

A two‐stage Delphi method using ELT expert panellists, comprising managers and owners from the ELT sector. Delphi is indicated for complex problems, where interpersonal interaction is impractical and domination of participants is undesirable. It is recommended for the exploration of interdisciplinary themes and the evaluation of professional practice. The theoretical scope comprised professionalism, ELT, and the role of teachers as service providers in a commercial context.

A framework of 50 standards in ten dimensions was developed. Honesty and integrity was considered the most important dimension for ELT professionals.

The usual Delphi limitations apply, e.g. potential validity issues, unrepresentativeness, and participant attrition. The findings are not claimed as generalisible or prescriptive. Suggestions for future research include: the work, status and relevance of ELT professional associations; imperatives of private versus tertiary ELT providers; professional development, its frequency, availability and relevance, particularly in the ELT private sector; and commercial versus educational priorities in the ELT sector. The research could also be replicated with Delphic panels of English language teachers.

The standards framework is of practical use to ELT institutions and ELT professional associations, either to adopt whole, or employ as the basis for developing their own code of conduct.

The standards framework will contribute to enhancing the quality of the service provision in ELT institutions operating in a cross‐cultural context, and will benefit teachers, students, managers, institutions, and the sector as a whole.

No such research has been reported to date in the literature.

The global recession caused by the COVID-19 pandemic has led to the closure of thousands of village-owned enterprises (VOEs), which are community-managed enterprises that operate in the hostile rural areas in emerging economies. Thus, considering that a Schumpeterian view of economic downturn sees recessions as times where old products/services decline while new products/services emerge, this paper aims to explore the specific innovation-based diversification strategies that matter for the survival of emerging economy VOEs in recession periods to develop new theoretical insights.

The study is based on multiple-case studies of 13 leading VOEs operating in the rural areas of Java Island in Indonesia, an emerging economy. The data was analysed using within-case and cross-case analyses.

Overall, a number of major novel findings have emerged from the analysis, based on which the authors developed several new propositions. First, from the perspectives of both new product and new service diversification, “unrelated diversification” is the primary resilience strategy that seems to be associated with the survival of VOEs in the COVID-19 recession, over and above “related diversification”. Second, from an industrial sector diversification perspective, the most dominant resilient strategy for surviving the recession is “unrelated diversification into tertiary sectors (service sector)”, over and above diversification into the primary sector (agriculture, fisheries and mining) and secondary sector (manufacturing and construction).

The authors contribute to the literature on entrepreneurship in emerging economies by identifying the resilience diversification strategies that matter for the survival of VOEs in recession.

This chapter discusses and investigates the sustainability reporting across different sectors. The first section discusses and investigates the relationship between sustainability reporting and primary sector's performance (Agriculture and Food Industries Sector and Energy Sector). The second section discusses and investigates the relationship between sustainability reporting and secondary sector's performance (Manufacturing Sector). The final section discusses and investigates the relationship between sustainability reporting and tertiary sector's performance (Banks and Financial Services Sector, Retail Sector, Telecommunication and Information Technology Sector, and Tourism Sector).

Considers an application of adaptive control policy to dynamic input‐output systems of Japanese large‐scale industrial (primary, secondary and tertiary) sectors by neural networks. The adaptive control policy has three steps. The first is to obtain the optimal control policy such that the minimization of the weighted sum of the squared deviation between the actual targets and the desired subject to econometric models is achieved. The second is to determine the optimal outputs for each industrial sector through dynamic input‐output system under the optimal control policies. The third is to obtain the network outputs by neural network algorithm through the controlled output equations derived from DIO system. We consider what affects the outputs if the optimal control policy was adopted, and how the change of industrial structure has occurred after the bubble burst in 1990s in Japan during 1985 through 1993, and we predict the future of the industries up to 2010 by using DIO linked to the final demand econometric models of the Japanese industrial sectors by simulation.

The success of every business depends to a large extent on its corporate real estate (CRE), given that, it is the physical assets that support its operations. To achieve this success, organizations must adopt a strategic approach to CRE management. The purpose of this paper is to examine the extent of adoption of strategic corporate real estate management (SCREM) practice in Ghana based on the views of CRE managers.

The embedded mixed method approach was adopted for the study. In total, 72 CRE managers were selected from 35 institutions in 5 sectors (tertiary education, health, banking, security and service industry) where real estate is a requirement for accreditation using a multi-stage sampling technique.

An analysis of the existing practices underpinning SCREM in Ghana showed that SCREM has not been adopted completely in Ghanaian institutions. No organization has a complete systematic structure in place for SCREM as the practice is evolving. This finding correlates the global trend that CRE is not strategically managed like other corporate resources.

Current SCREM practices in Ghana, as divulged by this research, provide useful insight into the current status quo of SCREM and what must be done to ensure that CRE achieves its attribute of value adding.

The paper outlines the elements of SCREM practice, adding to the limited literature on the practice in Ghana and worldwide. It also sets the stage for further research in SCREM practice and CRE performance.

This study aims to explain the role of globalisation on the regional income growth disparities in the states of India and provinces in the People’s Republic of China (PRC).

The authors use two approaches to analyse regional growth disparities: growth accounting and the panel spatial Durbin model.

The growth accounting shows that contributions of growth of capital intensity (GKI) and total factor productivity growth (TFPG) distinguish the high-income (HI) regions from medium-income (MI) and lower-income (LI) regions in India. In the PRC, the contributions of GKI and TFPG in MI regions are slightly higher than HI regions, but significantly higher than the LI regions. The empirical results find that foreign direct investment (FDI), domestic investment, human capital, and interaction of FDI and human capital explain income growth states/provinces in India and the PRC. A region’s income growth and FDI inflows spread the benefit to neighbourhoods in both countries.

The paper contributes by performing a comparative analysis of Indian states and the PRC’s provinces by capturing the neighbourhood effects of economic growth, FDI, investment and human capital and also the interaction effects of FDI with human capital and domestic investment. A comparison of the decomposition of income growth to the growth of factor inputs and efficiency in Indian states and the PRC’s provinces also adds to the existing literature.