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This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context of the accreditation system and how well prepared this relationship was to observe and respond to the pandemic.

The research draws on 10 semi-structured interviews and correspondence, with six English universities in the context of their relationship with three PABs to build an extended analytical structure to understand the nature and extent of the accreditation system in light of COVID-19.

The study shows that COVID-19 has highlighted pedagogical and ideological conflicts within the PAB–university relationship. The analysis shows that, in an attempt to resolve these conflicts, universities demonstrate “unrequited love” for PABs by limiting changes to assessments to meet the PABs’ criteria. Indeed, PABs face very little resistance from universities. This further constrains academics by suppressing innovation and limiting their scope to learn and adopt new skills, habits and teaching styles.

The paper highlights the weakness of the PAB–university relationship. Moreover, it shows that rather than using the pandemic crisis to question this relationship, PABs may seek to promote their accounting pedagogy and retain greater control of the accounting curriculum. This can entail the transformation of academics into translators of PABs’ accounting pedagogy rather than exercising academic freedom and promoting critical thinking.

Discrimination has been identified as a major stressor and influence on immigrant health. This study examined the role of perceived discrimination in relation to other factors, in particular, acculturation, in physical and mental health of immigrants and refugees. Data for US adults (18 +  years) were derived from the National Epidemiologic Survey on Alcohol and Related Conditions. Mental and physical health was assessed with SF-12. Acculturation and perceived discrimination were assessed with multidimensional measures. Structural equation models were used to estimate the effects of acculturation, stressful life effects, perceived discrimination, and social support on health among immigrants and refugees. Among first-generation immigrants, discrimination in health care had a negative association with physical health while discrimination in general had a negative association with mental health. Social support had positive associations with physical and mental health and mediated the association of discrimination to health. There were no significant associations between discrimination and health among refugees, but the direction and magnitude of associations were similar to those for first-generation immigrants. Efforts aiming at reducing discrimination and enhancing integration/social support for immigrants are likely to help with maintaining and protecting immigrants’ health and well-being. Further research using larger samples of refugees and testing moderating effects of key social/psychosocial variables on immigrant health outcomes is warranted. This study used multidimensional measures of health, perceived discrimination, and acculturation to examine the pathways between key social/psychosocial factors in health of immigrants and refugees at the national level. This study included possibly the largest national sample of refugees.

In this chapter, we examine employee prosocial rule breaking as a response to organizations’ unfair treatment of customers. Drawing on the deontic perspective and research on third-party reactions to unfairness, we suggest employees engage in customer-directed prosocial rule breaking when they believe their organizations’ policies treat customers unfairly. Additionally, we consider employee, customer, and situational characteristics that enhance or inhibit the relationship between employees’ perceptions of organizational policy unfairness and customer-directed prosocial rule breaking.

In a university/district collaboration, three college professors and authors of this chapter co-taught with four teachers over a period of seven years. This study explores the perceived changes in thought and practice of both groups as a result of providing three-week summer school programs for fifth and eighth grade emergent bilinguals. This research is grounded in qualitative methodologies of self-study and case study. We present our joint story as a self-study. Data were collected in the form of lesson plan notes, yearly journals, personal notes, audiotapes of meetings, and in-depth interviews/discussions of those involved in the bounded context. Resulting themes were situated meaning, hybrid language, and a 5R Instructional Model. A case study design is used to present the data from the four in-service teachers. Data were collected from field notes and interviews. Several themes emerged from the teacher data, all of which are components of situated meaning: professional development as side-by-side teaching and learning, recognition of and interest in curriculum integration, and change in classroom practice. Findings indicate that the summer program was a meaningful avenue for professional development (PD) for both groups. However, within group similarities were stronger than across group. The experience changed the way we teach and how we develop PD for teachers. The implications for professors and K-12 teachers are discussed and suggestions for further study and PD are given.

To examine how reading in electronic formats differs from traditional reading of print.

Concepts about digital print are discussed alongside research studies in fields related to multisensory technologies and electronic means of communication. A model of online reading is proposed integrating aspects of information foraging theory. Pedagogical applications are needed to integrate e-reading theory within classrooms.

With the varied text structures, directionality concerns, and interactive text features, our attention must turn to the theoretical foundations that underpin digital literacy learning today. Online foraging schemes can explain how information is sought and retrieved when reading new information from digital mediums.

Teachers must address the current, digital literacy needs of their students, thus preparing them for challenges in the 21st century. Varying text structures within digital formats as well as providing as-needed facilitation are the scaffolds that students need today. Using technologies such as digital games, tools, and contexts advances the mission of resource-based teaching and learning.

This paper aims to provide a framework for understanding and differentiating among different forms of game-based teaching and learning (GBTL).

The framework is based on an analysis of existing literature and descriptions of GBTL in varied higher education settings, combined with case examples of the author’s personal experience as instructors of GBTL courses.

Four frames or categories of GBTL approaches were identified: the action frame, the structuring frame, the bridging frame and the design frame. Each frame represents a spectrum of related yet varied strategies and assumptions.

This framework is a first attempt at providing an analytic tool for making sense of the varied instantiations of GBTL in higher education. It can be useful as a heuristic tool for researchers as well as a generative model for designing future GBTL practices.

The study aims to show how the public interest has been argued to justify the political interference in the accounting of financial entities as a tool to face a critical financial situation in a country. And to offer a different perspective of the publicness notion that focuses on the field of financial accounting for private entities.

The paper draws on legal and political arguments referred to the public interest that consider the balancing approach, and so goes beyond the traditional agency framework, to explain politicians' influence on financial reporting. The behavior of the newly elected Spanish government, which issued accounting impairment rules for banks is described, and the accounting practices of a highly politically connected financial entity—Bankia—are used to illustrate the consequences of that intervention.

The paper evidences that the government intervention, which implied non-compliance with IFRS, was in line with its economic goals, led to the financial sector bailout and avoided the rescue of the country. This is what we call “breaking rules to achieve the public interest”, which is also consistent with a big-bath behavior to justify the bailout and legitimate the decision to breach IFRS. The silence of enforcers is consistent with the balancing approach that suggests compliance costs from a breach of rules are perceived less relevant after a high-level decision.

This is a country-specific study based on a single case study that limits the generalizability of the findings.

This research provides a new angle to consider the political motivations to intervene in accounting in the private sector, as well as the enforcers' motivations to allow it. From an interdisciplinary perspective, it shows how politicians have argued the “public interest” to use (and abuse) to intervene in accounting rules, as well as to influence the accounting practice of a highly politically connected bank. It also highlights the potential long-term unintended consequences of these actions.

This chapter deals with aspects of the overall criticism in regard to higher education and its growing discrepancy between theory and practice, and the meaning of problem-based and authentic learning. The chapter is based on two specific cases that illustrate how higher education is organized in Sweden, and how education could be organized to correspond to the demands of authentic learning and a new form of knowledge production. Work-based learning started as an alternative to the ordinary three-year nursing program at a university college in the western part of Sweden. One main finding was that the students experienced the relation between the different types of teaching in the program as weak, and the different learning contexts in the program as being separate from each other. Higher Vocational Education (HVE) is a market-oriented vocational higher education program with close cooperation between an educational provider and working life. Work-based learning is a cornerstone of HVE, and authentic learning in a real-life setting constitutes a single course governed by its own syllabus. One main finding, was that students experienced a lack of progression in the work tasks and the subject content of the school-based education was not advanced enough. Workplace learning can serve as a structuring resource in education, but it can also be problematic because knowledge is inherent in routines and technologies.