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This study examines the experiences of five teachers working in two English secondary school subject departments after being given the opportunity to engage with Lesson Study (LS) to increase student performance in their subject areas. This study aimed to reveal the drivers for the teachers' engagement in LS, and how this experience of Joint Professional Development (JPD) might be contributing to their learning as teachers.

This study applies an analytic approach to evidencing teacher learning, based on the work of Knud Illeris, offering this as a methodological contribution to the field of professional development literature.

Findings reveal that, despite all the teachers developing a passion for learning through LS, there are constraints on its sustainability and impact which can be attributed to the teachers' broader contexts and which affected them differently. The constraints centre on tensions between priorities and agendas within and beyond the school, related largely to budgets and visions of staff development.

This focused study on two subject departments engaging in LS limits its generalisability in terms of findings. However, the study offers a practical research application of a model of learning for analysis of teacher reflections on collaborative learning experiences.

Understanding individual teacher reflections on LS experiences is under-represented in the literature, in particular studies providing insights into conditions conducive and constraining to JPD.

This paper, taking a participatory perspective of learning, seeks to look at the interaction between individuals and their workplace, focusing on the perceptions of workplaces and self by beginning teachers in terms of support for their learning.

The study presents an analysis of 37 interviews from 17 beginning teachers across 18 workplaces. Analysis used an adapted version of Evans and colleagues' expansive‐restrictive framework for evaluating workplaces, focusing on relational aspects. A matrix of congruence between individuals and their workplace is presented, highlighting the significance of personal networking.

Although beginning teachers concluded that their workplaces were largely expansive, they also identified concerns regarding perceptions of support availability. Formal and informal support was recognized and the significance of outside school support, such as through the University Faculty, was noted even for teachers in post. Good “matches”, differential engagement with the same workplace and similar agency in different workplaces were identified.

The matrix of congruence is offered as a tool to researchers and teacher educators interested in understanding how support is experienced by novice professionals. The study highlights the utility of taking a personal network perspective to conceiving workplaces as not necessarily bounded by locality or normative practices. This could offer opportunities for discourse leading to greater engagement by professionals in their own learning.

The paper responds to calls that personal‐social processes in the workplace need further attention. The consideration of network perspectives, attending to informal aspects of social engagement, offers new understandings.

This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting. Although there were no direct cash‐flow implications associated with these proposals, they had the potential to affect a company’s reported net income and revenue reserves. Using published comments and financial statements data, the paper tests: (a) the conventional positive accounting theory gearing hypothesis, using debt/equity ratios and (b) a new dividend hypothesis that is presented in the paper. The findings did not provide support for the gearing hypothesis and are therefore consistent with recent work of various other authors. However, the new dividend hypothesis was supported and the paper therefore suggests that the potential impact that an accounting treatment has on the revenue reserves of a company, and thus its dividend paying capacity, is a plausible reason for observed lobbying behaviour in the UK.

Productivity gains powered by technological innovation have fueled expansion of the US economy during the 1990s. US economic prosperity has led to labor shortages, which are pushing organizations to engage in creative recruitment and retention practices and to employ workers from non‐traditional sources, leading to a more diverse workforce. HR professionals are realizing that they need to update their technological skills and develop systems for managing more virtual organizations. Human resource (HR) is also trying to become more of a strategic partner in firms. HR has the potential to create competitive advantage for firms by successfully combining a reputation as being an employer of choice with a high performance work system and an effective set of incentives.

The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different experiences when complying with IFRS.

Semi‐structured interviews were conducted with preparers, users and auditors of annual reports and accounting regulators in the UK (including Ireland) and Italy.

There were some differences in the experiences of IFRS implementation between stakeholders from different countries. However, there was widespread agreement that costs exceeded the benefits of reporting under the new standards. Further it is recognised that international standard‐setters have a large set of stakeholder views to manage and it is therefore important that standard‐setters are aware of the costs and benefits of their accounting requirements.

This analysis is useful for companies that have not already adopted IFRS. It explains the differences and similarities of the costs and benefits of IFRS implementation from an Anglo‐Saxon and an EU continental perspective.

One of the most fundamental changes to affect financial reporting in recent years has been the introduction of International Financial Reporting Standards (IFRS). This paper aims to examine the nature of the Income Statement and Net Equity IFRS adjustments for a sample of companies from the UK, Ireland and Italy following the introduction of IFRS.

A sample of IFRS Reconciliation Statements are examined to identify the most significant IFRS adjustments. Using an index of conservatism, these amounts are further analysed to assess their impact on the accounting numbers reported under previous national GAAP.

For all three countries, the IFRS profit was greater than that reported under previous national GAAP. IFRS also had a significant effect on net worth; while UK and Italian companies experienced an increase in equity upon the adoption of IFRS, the Irish firms in the sample recorded a decrease. The analysis also indicated that the impact of IFRS on profit and net worth was primarily attributable to a few core standards including IFRS 2, IFRS 3, IFRS 5, IAS 10, IAS 12, IAS 16, IAS 17, IAS 19, IAS 38 and IAS 39.

A multi‐country perspective for future IFRS research is required as the impact of individual IFRS varies in importance from one country to another.

By analysing the IFRS that have had a significant impact on accounting numbers prepared under previous national GAAP, opportunities for future research are identified.

The aim of this paper is to examine the effects of organizational characteristics, philosophical support, and substantive human resource management (HRM) programs on promoting gender equality within sport management.

A questionnaire is developed to collect data on philosophical support and HRM practices within sport organizations and sent to 500 collegiate and professional sport organizations in the USA; 196 respondents (39 percent) returned their completed survey forms.

Findings indicate significant confirmatory paths between experiencing a gender discrimination lawsuit and philosophical support (t=−3.14, p<0.05), philosophical support and substantive HRM programs (t=9.56, p<0.05) and philosophical support and representation of female managers (t=2.36, p<0.05). The paper concludes that philosophical support of top managers leads to the development of substantive HRM programs to promote gender equality in sport management and greater female manager representation.

The paper provides useful insights into the effect of philosophical support from top managers on HRM programs that promote gender equality in sport management.