Jo Fletcher, Chris Astall and John Everatt
This paper is about mentoring of initial teacher education (ITE) students whilst on their practicum.
Abstract
Purpose
This paper is about mentoring of initial teacher education (ITE) students whilst on their practicum.
Design/methodology/approach
Informed by a social constructivist theoretical framework, an online survey was used to capture the breadth of quantitative data and the richness of qualitative responses relating to factors that impact student teachers' experiences during practicum.
Findings
Quantitative data indicate that many student teachers were positive about the practicum, but this varied across the type of school in which they were placed. The qualitative data analyses showed a greater in-depth understanding of the range of issues that impacted how student teachers are treated in their role as a mentee by the mentor and the wider school community.
Practical implications
Better understanding the experiences of student teachers helps to inform ITE providers of the critical role that mentor teachers play in preparing student teachers. The practical implications are that strategies to develop deep and collaborative partnerships amongst ITE providers, mentor teachers and school leaders, which build stronger understandings of a mentor teacher's role, are critical in order to support student teachers.
Originality/value
This research study repositions the critical nature of effective mentoring of student teachers so that mentor teachers and ITE providers can be informed by the voices and lived realities of these student teachers. The mentoring relationship needs to be critically interrogated to provide a more even and supportive “playing field” for all student teachers.
Details
Keywords
– The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”.
Abstract
Purpose
The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”.
Design/methodology/approach
The study draws upon a range of secondary sources, including legal cases and government reports, to demonstrate how “tax planning” involves “wilful blindness” to complicity in dubious and sometimes fraudulent activity.
Findings
The study reveals in detail the construction and promotion of elaborate tax avoidance schemes by big accounting firms. It casts doubt upon the “business culture” that has become established in these firms.
Research limitations/implications
The study relies upon secondary sources. Subject to gaining adequate access to the big accounting firms, research based upon close-up investigation of “tax planning” would further illuminate such practices.
Practical implications
The study shows how normalised and institutionalised “tax planning” schemes have become in the big four accounting firms. It suggests that such schemes require closer scrutiny if payments of tax are to be made as intended, and thereby provide the revenues required to maintain public services such as education, health and pensions.
Social implications
The study informs a debate about the payment of taxes and the role of big accounting firms in creating aggressive tax avoidance schemes. It questions the appropriateness and adequacy of private regulation of these firms and so contributes to a public debate on the tax contribution of comparatively powerful and privileged parties.
Originality/value
The study “blows the whistle” on the role of big accounting firms in devising schemes that reduce the “tax take” on business and thereby reduces the revenues required to provide and maintain public services.