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This chapter draws extensively on the keynote speech delivered by António Nóvoa, Rector of the University of Lisbon, at the fifteenth biennial ISATT conference held in Braga, Portugal, in 2011. Nóvoa’s talking points frame this reflective response. Like António Nóvoa, the author probes the meaning of the phrase, back to the future, as the increasingly global world presses forward in time and ISATT as a professional organization celebrates its thirtieth anniversary. The reflective work links the researcher’s life experiences with those of his daughter and students and weaves in understandings he has gleaned from other sessions and scholars who also helped to shape the contours of his knowing at his first ISATT meeting.

This chapter is focused primarily on the detailed analysis of a segment of a single classroom exercise involving the use of a worksheet to reinforce the teaching of “surface area” by a seventh grade mathematics teacher and the classroom context in which the exercise occurred. The analysis examines traditional teaching and the engagement and respect for students’ own constructive capacities in relation to the individual teacher’s consciousness and motivation. The larger issue though is to better understand teaching as a unity in the person as a whole. How does the unity of connection to subject matter, deeper motivation for teaching, and care for student learning manifest in the classroom? This chapter looks at how one teacher goes about it.

The objective of this research was to assess whether the open‐to‐buy (OTB) system allows retail buyers to attain sales and profit objectives and thus obtain the bonuses available for budget attainment. The research used data from both Australia and New Zealand together with specific information from a major department store. Concludes with a recommendation that the traditional OTB system is in need of a major review and outlines specific recommendations.

This paper re‐examines an earlier research outcome which concluded that budgetary role ambiguity intervenes in the budgetary participation ‐ job satisfaction relationship. In this study, it is argued that this outcome will not occur in a high power distance cultural setting where managers have a high expectation of participation in decision making. Given the formality often associated with participation in such a setting, it was not expected that budgetary role ambiguity would intervene in the relationship. Path analysis was used to analyse the data which was gathered in Thailand. The results of the analysis support the theoretical expectations. The relationship of budgetary role conflict and job satisfaction is also explored in the paper. It is argued that, in a nation where a female is traditionally of a lower status than a male, the role conflict experienced by a female manager will be negatively and significantly related to job satisfaction. This outcome was not expected for male managers. Again, me results support the theoretical expectations. The paper concludes with a number of ideas for future research in this topic.

This paper examines the impact of perceived inequity on knowledge transfer within an accounting environment. It hypothesizes that when perceived inequity exists, knowledge transfer, in the form of budgetary communication, is likely to be impeded. Lowered budgetary communication then has negative consequences including higher levels of role ambiguity and lower job satisfaction and performance. Other behavioral responses to perceived inequity include Type A behavior. These issues are examined using survey data collected in Malaysia. Analysis using Partial Least Squares (PLS) supports the study hypotheses. The paper concludes with a discussion of the implications of the findings for management and identifies a number of ideas for future research.

The purpose of the study is to explore the market orientation of the private universities in Bangladesh. The study further aims to investigate the relationships between market orientation and business performance.

Data for this study were collected from the faculty members of business and non‐business schools of the 15 private universities in Bangladesh. A total number of 314 faculty members were interviewed with a structured questionnaire. Reliability, convergent and discriminant validity issues of the data were assessed and outcomes of these confirm the reliability and validity for the data used for the study.

Direct entry regression was used in order to identify the relationships between market orientation and its performance. Four performance measures – student growth, market share, teaching and service quality – and overall performance were used to investigate their relationships with market orientation. All four measures were found to be statistically significant and positively related to the market orientation of the private universities in Bangladesh.

The findings of the study support the theoretical arguments that the universities can be successful in attaining their business performances by initiating and adopting market oriented activities. The study further argues why it is so critical for a private university to be market oriented and how this market orientation can be attained.

Hypothesizes that, for academics, while budgetary communication may be positively related to budgetary attitudinal response, this relationship is dependent on the level of influence allowed over the medium/long term goal set. For university administrators, it is not expected that the interaction between the level of influence and budgetary communication will be significant. These differing outcomes are expected because of the conflicting objectives that exist between the two groups. Tests the hypotheses by surveying academic heads of department and administrators from New Zealand universities. The results support the theorized expectations. Outlines the implications for university management and in particular the potential impact for planning structures.