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In order to respond to the many challenges that confront them, organizations must assist their leaders to develop their personal and professional strengths. The development of leaders and leadership involves more than just the development of knowledge and must become an integral part of the organizational culture so as to also develop know-how and soft skills. Accordingly, programs have been created that are based on collaborative learning and the contextualization of the various issues demanding resolution, all with a view to developing leadership capable of surpassing the limitations of current management methods. To demonstrate how these programs can influence leadership, this article proposes a theoretical review of leadership, viewed as an ongoing process and then presents three proven development programs: coaching, mentoring and action learning.

Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional qualifications, competencies or skills. Assurance providers have heterogeneous professional backgrounds and experiences that lead to substantial diversity in sustainability assurance quality levels. This paper aims to provide an understanding of sustainability assurance quality. From a legitimacy perspective, the authors focus on the choice of assurance providers by exploring why a company voluntarily chooses an incumbent financial auditor to jointly provide audit and sustainability assurance services. The authors argue that to avoid the legitimacy threats undermining stakeholders’ confidence in the sustainability information disclosed, companies should only choose their incumbent financial auditors to provide sustainability assurance services when these auditors possess the professional attributes associated with sustainability assurance quality.

This study develops regression models for an international sample for 2007–2016, where the authors analyze why a company voluntarily chooses an incumbent auditor to jointly provide audit and sustainability assurance services from a legitimacy theory perspective.

Evidence confirms that the choice of incumbent auditors as assurance providers is more likely when these providers are more specialized in the industry. The authors also find that independence does not play a significant role in this decision. Therefore, an assurance provider’s industry specialization can be understood as an attribute that is associated with sustainability assurance quality and one which limits the legitimacy threats caused by a lack of sufficient sustainability knowledge.

Given that companies have complete freedom when choosing their assurance providers, the selection of a high-quality incumbent auditor is an indirect measure of social commitment and a mechanism to improve public trust. The results confirm that it is fundamental for firms to understand the situations when choosing an incumbent financial auditor to provide sustainability assurance services is the best way to ensure firm legitimacy while obtaining higher sustainability assurance quality due to the spillover effect. This paper provides useful evidence for firms and managers who can become aware that the legitimacy threat associated with the auditing profession’s questionable competence to conduct efficient sustainability assurance engagements can be reduced if they hire an incumbent financial auditor with greater industry specialization. For assurance providers, the results are especially useful, as they should know that companies will be more likely to choose their incumbent financial auditor when that auditor possesses certain professional attributes, like industry specialization. The ability to assimilate and exploit the knowledge gained through auditing activities can be improved even more by specialization, which enhances sustainability assurance quality.

From a social perspective, stakeholders perceive industry specialization as an indicator of the professional skills necessary to increase both the real and perceived quality of sustainability assurance services, thereby limiting the legitimacy threat arising from a lack of sustainability knowledge. The evidence also provides valuable results for regulatory bodies, as it shows that firms are not able to address the legitimacy gap caused by stakeholders’ perceptions that incumbent financial auditors can easily be controlled by companies. Thus, doubts arise as to whether this joint provision undermines auditor independence. Precisely, these doubts about assurance provider independence can erode public confidence in assurance and devalue the quality of the service. The results of this paper highlight the need to strengthen regulation on sustainability reporting and assurance. The advances and relevance of sustainable development in recent years and in future agendas require a firm commitment to sustainability reporting and assurance of quality, reliability, integrity and confidence.

First, this study contributes to recent empirical studies that focus on the role of sustainability assurance services in the legitimation process of corporate sustainability reporting. However, while that research analyzes how the legitimacy theory explains the voluntary adoption of sustainability assurance, this paper adds to the literature by presenting evidence about why certain incumbent auditors are appointed to carry out sustainability assurance services. Second, this paper contributes to the sustainability assurance quality literature. Third, unlike previous studies that have regressed various client-specific and institutional factors that influence firms’ decisions to choose assurance providers, this study contributes to the research by providing knowledge about a set of professional features that may explain the decision model of assurance providers selection from a legitimacy perspective.

This qualitative study was an exploration on the process of self-reflection on identity. The purpose of this paper is to see how mirrors could be used as a therapeutic tool and a meta-physical bridge to one's inner consciousness.

An intergenerational expressive arts group (n=12) was organized around the question of identity. Following an open-discussion around the topic of identity, participants were asked to decorate a mirror with words, images, and/or symbols while reflecting on the question, “Who am I?” A post-session interview was conducted regarding participant's experiences during the creative process.

The results indicated that mirrors can be used to connect to one's inner thoughts and feelings on the question of identity. Three core themes in the process of self-reflection on identity were revealed which included introspection and self-concern, connection and attachment to something or someone other than self, and taking action to help others.

This study was limited not only in size, but also in cultural diversity and disparity of age range. Although this study was limited, it provided a useful indicator for identifying core themes in the process of self-reflection on identity.

While there have been no studies on the therapeutic use of mirrors as a tool for self-reflection and limited intergenerational studies with pre-adolescent and adolescent students and older adults, results from this study will add to the body of expressive arts literature by providing a new metaphor for mirrors as a therapeutic tool for self-reflection on identity.

We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that archival researchers have used to measure CSR. Next, we conduct our review in four parts: (1) determinants of CSR; (2) the relation between CSR and financial performance; (3) consequences of CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment on how accounting researchers can use their skill sets with regard to specific issues. Within each area, we present some suggestions for future CSR research in accounting.

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.

The purpose of this study was to use the inquiry process to engage fifth grade students in a community-based project that would educate them about what it means to be a civic-minded citizen. While the unique nature of any community-based project prevents exact replication of the project in another context, the inquiry process itself and the overall positive results are worthy of consideration by other teachers and teacher educators who hope to develop civic-minded citizens in the intermediate grades. This article will describe the context in which the project was implemented, the inquiry process that unfolded in one fifth grade classroom, and the lessons that were learned by all involved. The project suggests that if students are to become active citizens for the future, then they must be guided through discussion, research, and service learning experiences. Most importantly, this project seems to indicate that students may become more civic-minded when they are provided with authentic opportunities to participate in meaningful citizenship activities within their own communities.

This paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the contractual relationship between clients and assurance providers, which can compromise the provider’s independence.

Using a firm-level data set of publicly listed international firms from 2007 to 2016, the authors estimate several regression models for panel data by using the generalized method of moments estimator to address the endogeneity issue.

Results find that the greater the communicative value in assurance statements, the lower the information asymmetries. However, this effect is constrained when the assurance provider’s independence is compromised due to an excessively long-term contractual relationship. In other words, assurance statements with more informative value enhance the firm’s transparency and increase users’ confidence in the sustainability information provided. However, the loss of independence linked to longer tenure jeopardizes the communicative value of the assurance report and contributes to reducing information asymmetries.

The study makes at least three clear contributions to current literature. First, the authors contribute to the limited existing research about the communicative value attributed to assurance statements by stakeholders. Second, the authors indirectly contribute to the literature that analyses whether stakeholders understand the assurance report, a complex statement in a growing market. Addressing the communicative value of assurance is certainly a difficult task, as it is a novel and complex activity. Third, the main contribution is providing initial empirical evidence about the moderating effect that assurance provider tenure has in the relationship between the informational content of the assurance report and the level of information asymmetries. To date, there is no empirical evidence regarding the moderating effect of long assuror’s tenure as an important feature of the assurance market, and beyond that, regarding its impact on the communicative value assigned by stakeholders to assurance statements.

This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting and a non-accounting GHG assurance provider. Differences in the relative importance of these attributes between those selecting accounting and non-accounting assurers are also explored.

A survey questionnaire was completed by 25 corporate officers responsible for reporting and voluntarily assurance of GHG emissions in Australia. The questionnaire asked the respondents to indicate the relative importance of 41 company and assurer attributes in influencing their assurance provider choice.

Results indicate that attributes related to the assurance provider, such as team and team leader assurance knowledge, reputation, objectivity and independence, are more influential than attributes related to the nature of the company or the nature of the GHG emissions. Attributes such as geographical dispersion of operations were found to be differently important to this decision between companies purchasing assurance from accounting and non-accounting firms.

The study’s main limitation is the small number of participants. Future research may extend this study by exploring the conditions under which companies voluntarily assure GHG emissions as well the motivations of responsible officers in their assurer choice.

This paper provides valuable insights to GHG assurers to assist their understanding of the attributes that are important to potential GHG assurance clients.

The study makes unique contributions to the assurer choice literature by not only addressing this issue in the context of the dichotomous GHG assurance market but also by addressing it from the perspective of the assurance purchaser.

This paper aims to look at how participant photography can be used in human resource development (HRD) as a research method that is innovative and inclusive. In published work on traditional photo elicitation methods, the participant is shown previously prepared visual images to create knowledge. This can provoke an inaccurate depiction due to the images being previously prepared. Participant photography differs greatly from the traditional photo-elicitation method. In participant photography, the participant is provided with the opportunity to capture their own visual images of the surrounding environment, allowing for data to be captured through their own eyes. More notably, participants voice their own experiences after taking the photographs as a means for providing rich data for researchers.

Participant photography is an innovative qualitative research method where the research participant is encouraged to document their lived experiences through images taken by the participant. Additionally, the participants take part in individual interviews and group individual sessions to further explain the images.

The research findings can lead to deeper insight into the research topic and even accommodate potential issues related to literacy and language barriers. By introducing a new qualitative research method to HRD, the lived experiences can be documented and examined in a new, different and arguably more accurate way.

Literature discussing participant photography in HRD is limited. Although this limitation puts constraints on this study, it creates an opportunity to further define how participant photography can be used in HRD. This method offers a means for HRD researchers and practitioners to focus on the voices of participants to improve organizations.

This study addresses how participant photography can be used in the field of HRD by describing the process of participant recruitment, implementation of the method, participant interviews, group discussion and analysis. Specifically, this study focused on the practical application, including the method’s strengths, potential weaknesses and ethical challenges.

The method of participant photography has been commonly used in community-based studies, public health projects and medical research projects, yet in ever-changing HRD needs, there are many advantages for the field of HRD to implement this method.

Although the concept of participant photography is still in its infancy in HRD, this study explains how participant photography can be used for both researchers and practitioners to gain a deeper understanding and knowledge of topics related to HRD.

As content acquisition is often conceived of as the primary goal of a museum visit, advice for social studies teachers on making the most of field trips primarily focuses on ways to increase the information absorbed by students. Yet, research in museum studies provides ample evidence for questioning this underlying assumption. This article presents a former museum professional’s view on the educational potential of museum spaces, suggesting critical inquiry is a key skill of museum literacy. First, a historical view of museums shows how society has inscribed the institutions and their content with unwarranted authority. Secondly, an insider’s view of the exhibit creation process raises questions about the nature of the content we are often eager for students to consume. Third, an overview of research in museum studies offers an alternative understanding of the nature of learning in museum spaces. Finally, practical suggestions are given for valuing critical inquiry as part of museum literacy. For social studies educators interested in empowering their students to become reflective citizens, a key component of museum literacy will be critical engagement with not only the narratives on display, but also the institutions that house them.