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This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia.

This study uses semi-structured interviews with important actors within the local accounting profession, standard setting and regulatory environment, to analyse fair value accounting implementation. This study also incorporates information from press releases and newspapers, to provide a more comprehensive picture of fair value implementation.

First, professionals undertake routine actions, cultivate interests and strategically navigate their environment during the process of fair value standard implementation. Second, the role of appraisers becomes more prominent during this process. Third, government involvement is significant in ensuring the successful implementation of global accounting standards.

First, differing localised contexts, including communities and actors, may shape how an emerging country undertakes the diffusion and implementation of global standards, which in turn can also lead to institutional change. Second, government involvement is crucial in supporting the implementation of global accounting standards within emerging economies. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges.

Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges.

This study applies the concept of Institutional Work within Institutional Theory to explain how fair value standards are implemented within a localised emerging economy characterised by unique actor roles and goal-directed action.

The purpose of this paper is to stimulate thought on creative accounting through a unique prose.

The paper is a fictional poem.

The paper finds that, like baking a recipe, creative accounting involves essential ingredients and a method. Identifies how the language and process of creative accounting, however precise it may be, can mirror that of the creative art of cooking.

The paper encourages a broader artistic and narrative expression in the field of accounting by drawing on alternate textual formats.

The paper shows that, as far as the author is aware, no other work in accounting has been expressed this way as a recipe. Consequently, it is a unique contribution to the discipline.

The aim of this chapter is to outline the research methodology for the study. Section 3.2 will discuss how a positive stakeholder theory can be formulated against the contrasting philosophies of moral universals and moral relativism. The aim of this section is to explain how stakeholder claims such as employee health and safety and environmental protection represent moral universals (fundamental ethical norms) and how differences in their perceived importance have less to do with claims of moral relativism and more to do with economic and social advancement, which can thwart the fulfilment of stakeholder objectives. The conflicting philosophies can hinder a normative approach to stakeholder theory in an international context and highlight the importance of a positive theory of the firm that can explain and predict stakeholder development in different contexts.

The purpose of this paper is to explore the perceptions of potential users about water accounting reports prepared under Australian general purpose water accounting (GPWA), which applies financial accounting techniques to water and could be extended to other areas of natural resource management. In particular, the paper examines the extent to which users believe GPWA reports are useful and facilitate the discharge of accountability by water managers.

As a theoretical lens the authors apply an extended version of Gray et al.’s (1996) accountability model. The authors utilise mixed method research design comprising a questionnaire administered to users with water-related interests and an analysis of public submissions to the Water Accounting Standards Board on the Exposure Draft of Australian Water Accounting Standard 1.

Overall, users perceive the introduction of GPWA as useful and believe that the benefits will outweigh the costs. The adoption of a financial accounting approach in terms of accounting standards and prescribed methods for booking and disclosing water “transactions” was broadly supported. In terms of the main users of reports, there was some ambiguity but findings suggested that government agencies were likely to be the main users of GPWA. Users were also concerned about the degree of judgement required to determine the identity and boundaries of a “water report entity”. Perhaps the most controversial aspect related to accountability; while the Accountability Statement was broadly supported there was little consensus that GPWA collectively discharged the accountability of water managers. Taken collectively, these results suggest that GPWA may be more useful for improving management performance than accountability.

The findings suggest that future iterations of the standard need to reconsider how accountability might be discharged through the production of GPWA. The broad support for GPWA suggests, however, that the financial accounting approach – and hence the accounting community – may also make a valuable contribution to other areas of natural resource accounting.

This study contributes to the emerging but still limited literature on GPWA and the fundamentally different approach to natural resource accounting it represents. While some previous studies have examined potential users of GPWA none have done so after the standard has been fully developed, and no previous studies have adopted the mixed research design utilised in this study.

The aim of this paper is to outline an innovative multilevel conceptual model capable of explaining “karoshi” (death from overwork) and its relationship to molecular-, micro-, meso- and macro-competitive productivity (CP).

A theoretical model, grounded in the evolutionary biological, psychological, organizational and sociological literatures, is provided.

Karoshi is a function of molecular (genetic), micro (individual), meso (organizational) and macro (cultural) evolutionary forces. It is also demonstrated to be a function of time, geography, agri-climate and cultural and ethnic homogeneity.

The analysis is purely theoretical and its theoretically informed hypotheses are not tested empirically. As such, further data-driven research is indicated. Additional analyses are also needed to further unpack the recursive nature of the relationship between karoshi and CP and the subtle differences between genetic evolution and cultural and organizational evolution.

Karoshi-related deaths are a public health epidemic and increasingly a major obstacle to sustainable CP. As such, organizations can leverage these analyses to help them implement interventions aimed at reducing incidents of work-related deaths, not only in Japan, but across the world.

This multilevel conceptual framework makes a unique contribution to the cross-cultural and strategic management literatures. More specifically, it constitutes a new and innovative contribution to one’s current understanding of CP by uniquely integrating biology, psychology, organization studies and cultural studies into one overarching model.