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The topic of informal learning at work has received increasing attention in the past years. The purpose of this study is to explore in which informal learning activities employees engage and what are the drivers for informal learning.

Semi-structured interviews were taken from ten human resources (HR) and ten marketing employees working at a German machinery manufacturer.

Employees mostly learn informally by talking or collaborating with others, searching information online, feedback giving and seeking from colleagues and supervisors and reading. Next, it was found that organizational drivers, task and job drivers, personal drivers and formal learning influenced employees’ informal learning. Background characteristics on the contrary were not found to influence informal learning. Overall, within these categories, the following drivers had the greatest influence on informal learning: commitment to learning and development, feedback as well as interactions with and support from colleagues and supervisors.

The design of this exploratory qualitative study brings some limitations. Based on the findings, suggestions for future quantitative and intervention studies are done.

The results show how human resources development (HRD) professionals could better support employees’ engagement in informal learning and gives an overview of the determinants that could be influenced and in turn have a positive effect on employees’ informal learning.

This study is one of the first studies unraveling informal learning as perceived by employees. It develops a comprehensive framework for categorizing drivers for informal learning.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Employees mostly learn informally by talking or collaborating with others, searching information online and feedback giving and seeking from colleagues and supervisors and reading. Next, it was found that organizational drivers, task and job drivers, personal drivers and formal learning influenced employees’ informal learning. Background characteristics, on the contrary, were not found to influence informal learning. Overall, within these categories, the following drivers had the greatest influence on informal learning: commitment to learning and development, feedback as well as interactions with and support from colleagues and supervisors.

The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

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.

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with countries such as Canada, Brazil, and Argentina being the most recent adopters (IFRS Foundation, 2011b). This growing number of countries implementing IFRS and their experiences and emerging challenges have further raised researchers' interest in this controversial topic (Ashbaugh & Pincus, 2001; Atwood et al., 2011; Byard et al., 2011; Christensen et al., 2007; Daske et al., 2008; Ding et al., 2007; Hail et al., 2010a, 2010b; Kvaal & Nobes, 2010; McAnally et al., 2010; Mechelli, 2009; Niskanen, Kinnunen, & Kasanen, 2000; Stolowy, Haller, & Klockhaus, 2001; Tyrrall et al., 2007). However, these studies have concentrated on the development and application of specific accounting standards and practices and/or cross-national and cross-cultural issues concerning adaptation, implementation, and evaluation of IFRS. Moreover, an increasing number of studies have been devoted to classifications of accounting models and categorization of accounting standards, principles, and values (Chanchani & Willett, 2004; D'Arcy, 2000, 2001; Doupnik & Richter, 2004; Doupnik & Salter, 1993; Gray, 1988; Kamla, Gallhofer, & Haslam, 2006; Nair & Frank, 1980; Patel, 2003, 2007; Perera & Mathews, 1990; Salter & Doupnik, 1992). However, very few studies have critically examined the historical development of accounting practices and issues related to convergence in its socioeconomic context and, importantly, we are not aware of any study that has rigorously examined the institutionalization of Anglo-American accounting practices as international practice with an emphasis on power and legitimacy in the move toward convergence of accounting standards.

International harmonization of accounting standards and the move toward convergence have revived an increasing interest in the influence of culture in accounting and auditing. The growing number of countries adopting IFRS and the increasing acceptance of International Standards on Auditing (ISA) has further raised researchers’ attention. For example, more than 100 countries require or permit the use of IFRS, with more countries, such as Canada, India, and Korea, planning to adopt IFRS by 2011 (Deloitte Touche Tohmatsu, 2007; IASB, 2007a, 2007b). This move toward convergence is driven largely on assumptions and assertions based on enhancing international comparability of accounting and auditing information.

STEEL Inhibition of corrosion when embedded in mortar. Under steam‐curing conditions, the corrosion of steel embedded in mortar or concrete can be suppressed by means of inorganic admixture salts. The inhibition of corrosion in such cases is effected by adding to the aggregate a metal chloride whose cation is in the reduced condition. One such compound is stannous chloride, which besides acting as an inhibitor accelerates the strength development of the aggregate in the same way as does calcium chloride. The accelerating effect on strength, and the corrosion‐inhibiting properties of other admixture salts containing reduced cations, are not as great as those of stannous chloride.

Such rural development programs are quite demanding in their organizational requirements. First, the implementing agency must have a special commitment to the delivery of program services to the rural poor. In social systems it is unnatural for benefits to be dispensed equally, much less redistributed toward the disadvantaged. Some inner or outer dynamic force must motivate the organization to overcome the momentum of inequality.

Several issues are reported in the literature regarding the preparation and training of nurses for the preceptor role. The purpose of this study is to explore the experiences, growth and development of nurses transitioning to the preceptor role in allied health contexts.

A basic interpretive qualitative research method was used for this study. In total, 20 preceptors who were practicing in a variety of healthcare settings participated in in-depth interviews.

The preceptors of this study found meaning through their teaching and learning encounters with novice nurses. Their meaning making led to identity development and new perspectives on both the nursing and preceptor roles.

This study extends the literature on informal learning and training by focusing on the unique work role of nurse precepting. Conclusions of this study call for additional research that examines other occupational areas in which workers have transitioned from expert to novice again, and how training can enhance these transitions

Participants described several areas of improvement for preceptorships: additional administrative support, guidelines and standards for preceptor training and preparation and additional time and support for transitioning to the preceptor role

Work role transition theory was used in this study to examine the preparation and training of preceptors. This study features the voices of nursing preceptors who have experienced changes in their employment status and major shifts in their work roles transitioning from expert to novice to expert again.

The purpose of this paper is to address the gaps in research on strategic planning for the social impacts of small-scale events in rural areas and small cities. This is achieved by investigating the social utility inferred by small-scale art festivals with a creative tourism element in terms of increasing social capital and positive social change, from an event stakeholder perspective.

The identified gap in knowledge is addressed by using interviews and fieldnotes from participant observation to co-create meaning with the organizers of four small-scale art festivals in small cities and rural areas in Portugal. Theoretical frameworks relating to creative tourism development and social capital creation are used to analyze the social utility of small-scale art festivals.

Creative tourism activities are integrated within small-scale art festivals in small cities and rural areas in various ways, mainly through art-related workshops. Significant empirical data give insight into how small-scale art festivals create social value by increasing the host community’s pride and reinforcing the social fabric of the festival’s local and “portable” community, in part through these creative tourism activities.

One of the limitations of this study is that it focuses on the perspectives and insights of the festival organizers. An analysis of the festival participants’ views, local community stakeholder analysis and community impact analyses would offer further insights into how the creative tourism experiences and other moments of shared meaning generation within small-scale art festivals influence the creation of social utility.

This paper offers insights into how creative tourism activities are being integrated into small-scale art festivals in small cities and rural contexts, and how these activities foster social connections among festival participants and with the local community. This addresses significant gaps in the literature on strategic planning for the social impacts of events, particularly in the context of small-scale events in rural areas/small cities, and the strategic value of including creative tourism activities within small-scale festivals.