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This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum.

This paper uses salient stakeholder theory as a lens and seeks to explore the possible integration of SE into the Jordanian tertiary accounting curriculum. A final sample of 702 salient stakeholders including university accounting educators, accounting students, industry accountants, government representatives and accounting association professional members were used to glean an insight of their views and the extent to which sustainability is present in accounting education.

Findings indicate that there is a strong belief by these salient stakeholders that there is significant importance for the integration of SE into the accounting curriculum in Jordanian universities. There is concern that the current curriculum does not meet the educational needs of future accountants and business executives from a sustainability perspective.

This study contributes to the research debate on the competencies crisis in accounting education by focusing on the lack of SE in the accounting curriculum. This study draws attention to the need of up-skilling and applied knowledge in this critical area. There are strong viewpoints from the salient stakeholders in this study. They emphasise that a progressive education solution is required and which integrates SE into the accounting curriculum.

The research is useful to accounting educators, professional accounting associations, industry, accounting students and the government. The salient stakeholders in Jordan wish to include SE within the accounting curriculum. This would lead to future accountants and business executives having stronger competencies to respond in a resilient and resourceful manner to changes in the way business is conducted, especially in an area where societal and environmental impacts are highly scrutinised.

This study provides evidence on how salient stakeholders of an emerging economy can influence, provide guidance and leadership in integrating SE in the accounting curriculum. Engaging actively and extensively with research studies such as this allows them to voice their opinions about the importance of sustainability and how their country can better engage in this increasingly important field.

Creating inclusive schools for students with disabilities is a major leadership responsibility for principals throughout the world. Each national, regional and local context is different, but every principal can help create and support inclusive schools. The purpose of this article is to describe the evolving context of inclusive education and school leadership in the United States aligning what is known to an established leadership framework (Hitt and Tucker, 2016), as there are similarities between the Hitt and Tucker domains and the work of leaders in inclusive schools. The authors emphasize that inclusive leadership is consistent with existing conceptualizations of principals' work. The authors consider specific policies and organizational conditions that support inclusive schools and highlight successes and continuing challenges for principals that can be applied throughout the world.

This paper utilizes an exploratory approach to review the US policy-related and empirical literature on school leadership for effective inclusive schools. The authors draw across time from research syntheses in school and inclusive leadership from leading journals in educational leadership, special education and edited volumes focused on school leadership. The authors analyze common themes centered on leadership practice, organizational and social conditions and challenges.

The research review identified effective leadership practices that support inclusive education in the United States and provides a critical discussion of how these findings relate to international research and practice.

The paper considers the relevance of national policy contexts coupled with a review of school leadership for inclusive schools that is insightful for policymakers and practitioners seeking to create more inclusive schools throughout the world.

The paper offers a situated review of leadership for inclusive schools in the United States. As such, this review lays the foundation for a comparative and international conversation on school leadership for inclusion.

This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice.

An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment.

The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries.

Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted.

This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach.

Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students.

The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants.

The research is limited to sustainability education content at a single university.

Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.

Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.

This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

This is a study of the social consequences of accounting controls over labour. This paper aims to examine the system of tasking used to control Indian indentured workers in the historical context of Fijian sugar plantations during the British colonial period from 1879 to 1920.

Archival data consisting of documents from the Colonial Secretary’s Office, reports and related literature on Indian indentured labour were accessed from the National Archives of Fiji. In addition, documented accounts of the experiences of indentured labourers over the period of the study gave voice to the social costs of the indenture system, highlighting the social impact of accounting control systems.

Accounting and management controls were developed to extract surplus value from Indian labour. The practice of tasking was implemented in a plantation structure where indentured labourers were controlled hierarchically. This resulted in their exploitation and consequent economic, social and racial marginalisation.

Like all historical research, our interpretation is limited by the availability of archival documents and the theoretical framework chosen to examine these documents.

The study promotes a better understanding of the practice and impact of accounting controls within a particular institutional setting, in this case the British colony of Fiji.

By highlighting the social implications of accounting controls in their historical context, we alert corporations, government policy makers, accountants and workers to the socially damaging effects of exploitive management control systems.

The paper contributes to the growing body of literature highlighting the social effects of accounting control systems. It exposes the social costs borne by indentured workers employed on Fijian sugar plantations.

The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries.

The data collected in this study were collected through a review of empirical literature based on 35 articles published between 1998 and 2013. The sample articles on the link between external factors and the level of voluntary disclosure were located by searching keywords in the most relevant social science research databases such as Business Source Premier, Emerald full text, JSTOR, Science Direct, Scopus, and Social Science Research Network.

The result reveals that research in voluntary disclosure practices by companies in emerging countries remains low. The majority of studies employed content analysis to examine the extent of voluntary disclosure practices. Results from studies show that greater regulatory enforcement in the region and increase in stakeholders’ comprehension about their rights and choices with regards to business activities can influence the majority of the companies to provide voluntary disclosure. The literature revealed that social responsibility and environmental information are the popular categories of voluntary disclosure while risk and human capital/intellectual capital are the least popular categories.

The paper is limited to a review of 35 articles.

The study provides avenues for policy makers and regulators to carry out reforms on voluntary disclosure practices.

The findings may provide insights to capital market regulators when conducting effective regulation and supervision of information transparency in listed companies.

Since limited studies exist that examine voluntary disclosure in emerging countries, little is known about the implications of external factors such as a country’s policy, regulations, stakeholders, and business environment on voluntary disclosure practices. This paper contributes to filling this gap by a review of articles of empirical research on voluntary disclosure in emerging countries.

Organizational change.

Undergraduate and Masters level management programmes, particularly in management accounting, public sector accounting or organizational change.

This case study reflects organizational changes when Fijian Post and Telecom Company (FPTL) made a transition from a government department to a corporate entity. The focus of this case study is to examine some of the intra-organizational or micro-level changes that took place at the company. While the impetus for change may have originated in the Fiji Government's policies of public sector reform, the objective here is to outline the often slow pace of intra-organizational change within FPTL.

FPTL is a sole provider of postal and telecommunication services in Fiji. The organizational actors faced tensions and initially resisted the change to private business routines. However, with wider education and training on the change process, the resistance was reduced. At FPTL, a management team was set up to introduce commercial norms which were subsequently stabilized by the team through the ongoing process of educating employees on the benefits of changes and routinisation of new practices.The learning outcomes are to understand the difficulty of the change process and be aware of some of the resistance that may persist owing to cultural and political circumstance of a specific country.

Teaching note.

The purpose of this paper is to examine the factors related to the use of the balanced scorecard (BSC) by private companies. Specifically, the authors examine how foreign ownership, focus on a global market beyond the local company’s geographic region and other sophisticated management accounting practices (MAPs) (activity-based costing, just-in-time and total quality management) are related to the use of the BSC.

The paper takes a contingency theoretic perspective. The data in this study is based on responses to a survey questionnaire that was mailed to 300 non-listed private companies in Singapore. A total of 135 responses were received, but 23 were incomplete, and thus, rendered unusable. Therefore, the final sample for the study is 112 private companies yielding a 37.3 per cent response rate that is considered high for survey research.

The authors find significant associations between the use of BSC and foreign ownership, focus on a global market and other sophisticated MAPs. The authors find that foreign ownership and a global market focus are significantly and consistently related to the extent to which the BSC is used across seven different management control purposes. The authors also find some evidence of associations between other sophisticated MAPs and the extent to which the BSC is used for management control purposes.

Private companies can use the BSC to better manage risks and use it for purposes such as communicating strategy and objectives, setting targets, evaluating performance, rewarding employees and managers, motivating employees and managers, controlling performance and coordinating across activities, departments and/or functional areas. The study has limitations such as the model is limited and excludes the effects of other significant contingency factors such as organisational culture. It may be appropriate to interview organisational participants to learn more about how their national and organisational culture affects the decision to use the BSC.

The findings fill a critical void in the literature by providing new evidence on the determinants of the use of the BSC by private companies.

The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.

Data comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.

While actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.

The findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.

Unlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.

This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri Lanka.

The theoretical framework adopted in this study draws on insights from new institutional sociology theory. An interview-based qualitative research was conducted with accountants and owners of SMEs, representatives from government agencies and the accounting standards-setting authority of Sri Lanka.

The emphasis on the need for international accounting standards for SMEs due to international structures and activities is not a priority for Sri Lankan SMEs. Sri Lankan SME owners do not receive requests to provide internationally comparable financial statements from their trade partners and international activities such as foreign exports, borrowings and ownerships are irrelevant business activities for them. Hence, findings reveal that the decision to adopt the IFRS for SMEs was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. It appears from the results that the influence of local users’ needs and the government interference on the development of accounting standards does not exist in Sri Lanka.

The research is limited to a single country. The data were collected from SMEs in Sri Lanka, as intended by the research boundary.[AQ1] The study has implications for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs.

The extant literature on IFRS for SMEs is sparse and mostly conducted through questionnaire surveys with a single user group of SME financial information.