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The foresight styles assessment (FSA) was regarded as an important empirical measure and dimension of a strategy level leader's dominant and back‐up styles of engaging with matters related to anticipating the future. The measure is also associated as a dimension of foresight as a leadership competence. This study seeks to determine the validity and reliability of the revised FSA as proposed by Gary.

A quantitative two‐step methodology was adopted as a pilot study preceding the main study in which a web‐based survey methodology was used. The sample consisted of 298 strategy level leaders. Data were analysed using advanced statistical analysis techniques including factor analysis and structural equation modelling.

The FSA's four factors; tester, adapter, framer and reactor, were confirmed but did not display uni‐dimensionality. Analytical results confirmed the validity and reliability of the measure, and the structural equation model illustrated good model fit. The reactor factor was determined to be a method factor and theoretical concerns could be raised regarding whether the reactor factor describes a foresight style. Future research of a summated three‐factor scale (excluding the reactor factor) is suggested and should include strategy‐level leaders, especially in more diverse populations, investigating further, the nomological validity and reliability of the scale.

Owing to the purposive non‐probability sampling technique the sample results are not generalisable. However, the statistical results are rigorous and significant in terms of determining the validity and reliability of the measure. Further research of a summated three‐factor (tester, framer, adapter) scale amongst a more diverse population is suggested.

While some notable studies have been conducted, futures studies research generally lacks validated and reliable quantitative measures related to the foresight construct. As suggested by Inayatullah, the importance of understanding the value free observations of the empirically observable is required to meaningfully conduct deeper analysis of social issues. The findings of this research has implications in the study of foresight by providing empirical grounds for further exploratory research, and providing rigorous evidence supporting the use of the foresight styles assessment especially as a three‐factor summated scale. Use of the scale is not limited to foresight studies, indeed it can and has been applied to broader leadership cognition and strategic management studies yet to be reported.

Considering that foresight is regarded as an innate human characteristic and the need for social foresight may never have been higher, understanding a basis of measuring the construct may have significant implications in terms of further social science research and social foresight development.

In terms of measuring a broader construct of foresight competence, the rigorous validation of a measure to enable further interpretive, exploratory and critical research is important. To the author's knowledge, using structural equation modelling techniques in futures studies is very rare if at all. The study further contributes to the development of a rigorous measure that may facilitate significant foresight/futures studies/leadership and management future research.

Ecology shows us not only environmental problems; it shows that we need a new balance and harmony between individuals, beings, communities and all of Nature. We need a new contract with Nature (SERRES, 1991) and new Ethics (GUATTARI, 1990) for our lives. What is therefore new in Architecture? The environmental ethics have given us a universal and supra-generational vision of the management of our Nature and, as a consequence, a new way to construct our “second” nature. What is essential for this new architecture that the new ethics demand?

Exploring this subject, the paper firstly analyzes how the relationship between ethics and architecture has been described by other authors. Secondly, how the relationship between mainstream architecture and ecology is evolving, from technical matters to social and more complex issues, to work towards ethics. Finally, the convergence between them (Ethics, Architecture and Nature) could provide the clues to understand the ends and means of eco-architecture.

As a result of this analysis, we interpret that there are underlying keys in the post-eco-architecture. These summarize in new roles for the “locus” and the break of habitual limits of architecture, which have been replaced for new ones. There are no limits of scale: macro-structures such as mega-cities, as well as micro-organism are involved in the architectural process. The client of our construction is universal: we do not build only for our client, we must think about all beings, including animals since we know how our decisions may inflict damage to biodiversity. The site has no boundaries: we know how any local actions can have an effect in remote locations of the planet, since natural phenomena are interconnected. There is also no time limit: we must build now, but we must think about future generations.

Over the last several decades, businesses have faced mounting pressures from diverse stakeholders to alter their corporate operations to become more socially and environmentally responsible. In turn, many firms appear to have responded by implementing more sustainable practices — measuring, documenting, and publishing annual CSR or sustainability reports to showcase how they are addressing important issues in this area, including: resource stewardship, waste management, greenhouse gas emission reductions, fair and safe labor practices, amongst other stakeholder concerns. And yet, research in this domain has not yet systematically examined whether businesses have, on the whole, changed their practices in tandem with the important changes in its institutional context over time. Have corporate CSR initiatives, in fact, been growing over the last 25 years or has the increased attention to CSR actually been much ado about nothing? In this chapter, we review the empirical literature on CSR to uncover that common measures of CSR such as the KLD do not support the concept that CSR practices have increased substantively over the last 25 years. We supplement this historical review by modeling the growth curves of CSR implementation in practice and find that the pace of positive change has indeed been glacial. More alarmingly, we also look at corporate social irresponsibility (CSiR) and find that, contrary to expectations, businesses have become more, not less, irresponsible during this same time period. Implications of these findings for theory are presented as are suggestions for future research in this domain.

This study aims to investigate in‐depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania.

An institutional and structuration theory perspective is used to discuss two stages of IAS/IFRS implementation in Romania. Both primary (11 in‐depth semi‐structured interviews conducted with key actors involved in financial reporting) and secondary data (accounting regulations after the fall of communism, with respect to the implementation of IAS/IFRS) were collected for the purpose of the paper.

It was found that the two stages of IAS/IFRS implementation had different outcomes, with a more profound and qualitative impact of the second phase. The first step was a result of coercive external forces, that is, the influence of the World Bank. Given the lack of other factors to favor the change process, it is argued that the actual implementation of IAS in that period was very limited. Even though the second step meant a reduction in scope to only listed companies in consolidated accounts and financial institutions, it is argued that it was accompanied by a change process more significant than in the previous period.

The paper investigates the inter‐play between institutions, routines and politics in the Romanian context and highlights the complexity of accounting change in an emerging country.

A SPLENDID conference, I thought. True, there were those who complained, those who thought some of the papers were elementary and those who thought that we had come a long way to learn very little. I don't agree at all. Some of the papers did, I admit, deal with basic considerations but it does nothing but good to re‐examine the framework of our services from time to time. In any case other papers were erudite, and for the first time I have seen an audience of librarians and authority members stunned, almost, into silence.

In this study, the authors explore students' and industry’s perceptions about the challenges and opportunities of participating in a large-scale, non-compulsory, individual, in-person and unpaid business placement programme at an Australian university. The placement programme aims to support students' workplace transition by emphasising the development of key employability skills through reflective learning and linking theory to practice.

Utilising a case study methodology and integrating survey questionnaires, the authors collected both quantitative and qualitative data with large sample sizes.

The results highlight curriculum areas for improvement, emphasising tailored feedback to manage placement expectations and addressing employability skill strengths and weaknesses.

Recommendations include co-partnering with students to develop short, tailored and hot tip videos along with online learning modules, including the presentation of evidence-based statistics to inform students about post-programme employment prospects.

The study contributes to benchmarking good practices in non-compulsory, individual, in-person and unpaid placement pedagogy within the business education context.

The purpose of this paper is to investigate in-depth and explain the issues related to the experience of Tunisia, a developing country, in its attempt to move from Euro-Continental rule-based generally accepted accounting principles (GAAPs) to an accounting system adapted to international financial reporting standards (IFRS).

The study is conducted via a qualitative methodology based on a content analysis of primary data from interviews with key actors involved in financial reporting in Tunisia.

Findings reveal that local Tunisian GAAPs, adapted to IFRS in their 1996 version, failed to establish a financial reporting accounting culture and meet public-interest firms’ informational needs. This is mainly related to factors, such as the simplified methods adopted (generally adequate to the identified needs of users of small and medium-sized entity financial statements) and the hybrid aspect of the Tunisian accounting standards due to the co-existence of Euro-Continental and Anglo-Saxon parties. Moreover, the findings show that the lack of political willpower and the absence of updates to changes in IFRS have compromised the proper functioning of standardization and control structures.

The study’s results may interest regulators and policymakers of many developing countries that have not pursued the harmonization of their local GAAPs with IFRS. In addition, findings from the research provide insights into the rough road towards harmonization, the dysfunctions of the latter and delays in developing countries.

The research highlights the complexity for an emerging country with Euro-Continental accounting traditions to move to IFRS.