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The purpose of this study is to use thermodynamic data to estimate the pressure exerted by the crystallization of iron oxyhydroxides following the equation proposed by Correns and Steinborn.

Standard free energy and molar volume data have been considered for goethite, lepidocrocite, magnetite and hematite, which are described in the literature as the most commonly found mineral phase rust constituents.

The studied mineral phases generate higher to lower crystallization pressure values in the following order: goethite > lepidocrocite > hematite > magnetite. The crystallization pressures calculated for these phases are in the 32-350 MPa range, which is higher than the tensile strength of concrete (of the order of 0.2-10 MPa) and thus leads to failure of the cover concrete.

The aim of this paper is to shed light on this issue by calculating the stresses generated by the crystallization of iron oxide from a supersaturated solution using thermodynamic data. A deliberately simplistic method was proposed, taking as reference the Correns–Steinborn model (Correns and Steinborn, 1939; Correns, 1949). The crystalline phases considered in this paper are those most commonly found in the literature as rust constituents, that is, goethite (α-FeOOH), lepidocrocite (γ-FeOOH), magnetite (Fe₃O₄) and hematite (α-Fe₂O₃). The FeO synthetic phase was also included as a reference.

This research aims to explore whether or not the widely adopted diversity management strategy of Japanese firms aids female self-initiated expatriates' careers. Japan is famous for its male-dominated society (e.g. Hofstede, 2003), which seems to conflict with the recent fading of this strategy in Japanese firms. To what extent does the strategy work for Japanese organisations and how do female self-initiated expatriates perceive it?

An interview-based qualitative methodology is used to collect testimony from female self-initiated expatriates who are currently working fulltime in Japanese firms. The interviews were conducted with 22 female expats who come from 13 different countries.

Although the strategy aims for equality, gender still matters in Japanese society and within firms. The interviews found that male-centred rules set out every single step for local employees' behaviours. “Male things” are defined everywhere at work, which makes female expats sceptical of Japan and Japanese firms. The dynamics of the male-based rule seem to eliminate female expats from the centre of organisational society.

Discussion over female expatriates has been increasing due to the frequent movement of international labour to Japan. Also gender fairness has been pushed by the international community, including Japanese. These factors, however, have yet to be explored in the context of the Japanese workplace for female international expatriates. What do we know about female expats working in Japan? What does the male dominance mean for female expats? This study provides an initial insight on female and expatriate diversity management in Japan.

Establishing alliances between social economy enterprises (SEEs) is considered to be a solution to the problem of providing enough resources and knowledge to compete in the global market and, at the same time, to maintain identity and ownership. Nevertheless, an important number of alliances breaks up after several years. Therefore, the purpose of this paper is to study the key factors that affect alliances’ development and outcome. In this study, the success factors that have been extensively tested in investor-owned companies are assessed in SEEs, which present important differences in organizational issues and corporate principles and values.

This study defines a scale that includes the most important factors that might be controlled by SEE managers to develop successful alliances. These factors are grouped into three categories: relational capital, relationship governance and the partner selection process. The study also assesses the impact of these factors on alliance performance.

Statistical analysis through structural equation modelling shows that relationship governance and the partner selection process have a significant impact on performance. Therefore, they can be considered success factors in alliances among SEEs.

Taking into account the relevant contribution of the SEEs to the European economy, and having noted the scarce number of studies about alliances success factors in the social economy sector, this study offers a significant contribution to this research field. Moreover, findings will be also interesting for SEE managers and social economy authorities when designing programmes to empower and support alliances.

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling, insurance, management control, governance and confirmation explanations. The evidence from research and history is generally consistent with the agency and management control explanations. There is some support for the signaling and insurance explanations, while research evidence suggests that governance has differing impact in the public sector compared to the private. The confirmation hypothesis is also potentially relevant. Reviewing the history of the development of public sector auditing functions shows that at least some developments were consistent with explanations such as agency theory and management control. Auditing in the public sector is an area where more research is valuable. The paper concludes with a discussion of issues for further investigation.

The expatriation literature has developed an insightful body of research on the reasons why women are not assigned abroad as frequently as men. However, the authors know very little about the systemic and recursive consequences of women's underrepresentation in international assignments (IAs), which are examined in this conceptual paper.

Drawing upon expatriation research and a system dynamics perspective, the authors propose a conceptual model to explain both women's underrepresentation in IAs and its recursive consequences.

The authors highlight how women's underrepresentation in IAs results from a complex system of recursive effects that jeopardizes women's professional development and undermines both their own career progression to top management and firms' competitive advantage and international growth. The authors argue that organizations make decisions that contravene their own interest in a competitive global context. First is that they are limiting their talent pool by not considering female candidates. Second is that they are missing the opportunity to use IAs to advance women's careers.

The model provides a solid grounding for future research on selecting the most effective organizational actions and designing supportive measures to disrupt the persistent dynamics contributing to women's underrepresentation in IAs. Future research could also expand our study by incorporating individual differences and the proactive role that women may take.

The model points to specific managerial interventions (e.g. increased access to job training and specific training ahead of the assignment, dual-career support, women's mentoring and affirmative action) which have the potential to reduce women's underrepresentation in IAs and in top management.

The system dynamics approach enables a broader understanding of why women are underrepresented in IAs, how this underrepresentation further exacerbates gender segregation in international business, and how these recursive outcomes can be averted to the advantage of firms' sustainable growth.

Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.¹ Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.

Entrepreneurship, sustainability, and the creation of a resilient, green economy are intricately linked, particularly as conventional economic models grapple with existential challenges. However, empirical research addressing the connection between entrepreneurship and sustainability for a more balanced and resilient future is notably scarce. This chapter aims to bridge this gap by investigating the role of entrepreneurship in advancing sustainability and establishing a resilient, green economy. Through comprehensive research utilizing critical discourse analysis (CDA), three research questions were explored to draw insightful managerial and practical implications. In the intersection of entrepreneurship, sustainability, and a green, resilient economy, opportunities are seized by entrepreneurship amid limitations, while sustainability presupposes responsible management of resources for current needs without compromising the future. A green economy ensures adaptability, growth, and ecological stability even in resource-scarce conditions. The CDA affirms the influential role of entrepreneurship in pursuing sustainability and a green, resilient economy, drawing from 18 cases across public, private, and social sectors to highlight environmental, social, and economic impacts. Furthermore, the CDA uncovers power dynamics, ideologies, and social structures affecting entrepreneurship’s role in fostering sustainable and resilient, green economies. Collaborations between governments, corporations, and social ventures in diverse countries promote sustainability within existing social structures, fostering comprehensive development. However, imbalanced power dynamics pose challenges, risking potential social exclusion. This chapter concludes by addressing practical implications and limitations, aiming to contribute to an ecologically balanced and socially equitable future by understanding entrepreneurship’s role in promoting sustainability and green resilience within the context of power dynamics, ideologies, and social structures.

The objective of the work is to show the way in which creativity can influence entrepreneurial activity in Latin America. To do this, a review was made of the work related to: the mechanisms and contexts that stimulate creativity in business activities both internationally and in the region; and those that account for the contextual frameworks that favor or inhibit the development of business activity. Based on the above, it was reviewed in a more specific way, to what extent the link between creativity and entrepreneurship works or does not work in different types of companies such as small rural companies, women's businesses, and informal ones. In the last section of the chapter, with data constructed from the GEM, the impact of the context is shown to understand the geographical, historical, cultural, and institutional variations in the actions of entrepreneurship and creativity in the region, and with it, qualify the global studies on their relation.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

The main goal of this study is to develop accounting students’ solidarity with and sensitivity to cooperation for sustainable development. This study also aims to analyze the role of participatory learning activities in developing the dimensions of involvement, critical reflection and thinking analysis.

This empirical study analyzes a case study activity conducted in accounting seminars with students from different universities in Spain. After completing the activity, the students completed a questionnaire divided into four areas: sociodemographic information, involvement, critical reflection and creativity. Students also answered an open-response question that asked them to propose new activities to enhance their learning experience and contribute more to sustainable development. The study thus used mixed methods, complementing quantitative analysis with qualitative data.

The multivariate analysis obtained significant results showing that female students were more willing to help and that most students said they were more sensitive to these issues after the participatory learning activity. Furthermore, the items and dimensions analyzed revealed a positive impact of involvement, critical and creative thinking and participatory learning on accounting students’ commitment to cooperation for sustainable development. When students answered the open-response question, they proposed more activities to enhance their learning and improve the functioning of the Non-Governmental Organization’s (NGO’s) beneficiary. HEIs must design more transversal courses aligned with the Sustainable Development Goals in their social science degrees.

The study not only examines university education in sustainable development but goes a step further in trying to involve students in a real development project from a financial and accounting point of view. The study also focuses on education for sustainability, and the project invites the students to think critically, reflect and assess real situations.