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The purpose of this study is to investigate, through the application of a decoupling conceptual framework, why seemingly appropriate workplace gender strategies may not yield the desired results. In doing so, the authors address two key questions: how and why have seemingly comprehensive gender equality–related strategies failed to eradicate workplace gender inequality, and how can implementing these strategies be more effective?

The authors use a qualitative approach to examine a case study organization within the public sector. This involves a combination of document analysis, semistructured interviews and focus groups. The authors use a unique data set to investigate the effectiveness of implementing a socially oriented strategy related to gender equality.

The findings highlight different approaches in the implementation of gender equality strategies compared to those aligned with core business objectives. This study also identifies techniques for bridging the gender equality strategy–practice gap, offering significant implications for both policy and practice.

This research is subject to common limitations associated with case studies, interviews and focus groups.

Despite the growing awareness and increased focus on eliminating workplace gender inequality, it remains a “wicked problem” due to its global pervasiveness and the complexity of its causes, manifestations and implications. This issue continues to present itself in various forms across numerous sectors and organizations, despite decades of concerted efforts by multiple stakeholders, including governments, nongovernmental organizations, businesses and society at large. In this paper, the authors investigate the reasons for such slow progress and argue that this issue is less related to the appropriateness of existing gender strategies and more a result of the ineffective implementation of these strategies.

The purpose of this paper is to contribute to the corporate governance literature by examining the aggregate effect of board and audit committee characteristics on earnings management practices, particularly in the period following the introduction of the second edition of the Australian Securities Exchange (ASX) Corporate Governance Principles and Recommendations.

This paper begins by embarking on an extensive review of extant empirical research on boards of directors and audit committees. Then, the paper reports on the use of a quantitative analysis approach to specify the relationship between board and audit committee characteristics (introduced by the ASX Corporate Governance Council) and the level of absolute discretionary accruals as a proxy for earnings management.

The findings suggest that greater compliance with board and audit committee principles is linked to lower earnings management, indicating that deliberate structuring of boards and audit committees is an effective approach for enhancing a firm’s financial reporting quality and providing support for the efficacy of the second edition of principles and recommendations related to boards and audit committees suggested by the ASX Corporate Governance Council.

This study significantly extends the literature and has notable implications for financial reporting regulators, as the findings regarding the monitoring role of boards and audit committees should be beneficial for future revisions of corporate governance principles and recommendations.

This study focuses on the aggregate effect of board characteristics recommended by the Australian Corporate Governance Council on earnings management practices, and the results support the effectiveness of the board and audit committee characteristics recommended by the ASX Corporate Governance Council. New directions for future improvements to the principles and recommendations are identified.

The paper offers insights on the response of a Big4 firm to the COVID-19 crisis vis-à-vis moral considerations. More specifically, the authors draw on Bauman's (1990) “moral impulse” to explore how the interrelated tactics of distancing, effacement of the face and reduction of people to traits tend to weaken moral considerations and negatively influences decisions and actions.

The authors adopt a qualitative approach that involves an interpretive textual analysis of the COVID-19 responses of a Big 4 accounting firm. Their study uses two vignettes in which they problematise aspects of the actions and ethico-social contribution of a Big4 firm in the heat of a global pandemic.

The findings reveal examples of effacement of the human face (depersonalization/dehumanization) and reduction of persons to traits, as well as excessive distancing between the “doing” actors and those individuals who bear the consequences of those actions. Revealing an opportunity lost, the authors’ vignettes indicate that the reduction to traits tactics led to dissembling and dehumanizing employees into resources that perform tasks that are “value-add” for the organisation, consonant with neoliberal ideologies.

The common limitations of qualitative approach apply to the current study for generalisability. The authors also rely heavily on publicly available information given the time frame they were faced with and their chosen research approach.

Drawing on accounting delineation debates, the paper calls for societal dialogues for reshaping the “official” accounting of events.

The authors elaborate moral impulse through the interrelated tactics of distancing, effacement of the face and reduction to traits, during a crisis. Their study mobilises a moral evaluation through which they uncover documented responses by a Big4 firm during the COVID-19 crisis. The study shows how the norms of human action have been systematically cut off from the original moral habitat and subordinated, and evaluated according, to business standards.

This study aims to investigate the use of voluntary disclosure on mainstream social media platforms to examine strategic responses to the COVID-19 pandemic. It examines the influential factors and institutional pressures organisations faced when making disclosures on social media during the pandemic.

A two-stage qualitative approach was adopted. Stage one used content analysis to examine voluntary disclosures made by international organisations on social media during the emergence of the COVID-19 pandemic. Stage two comprised semi-structured interviews with individuals who were involved in the decision-making process around the social media disclosures.

This study’s findings reveal significant changes in disclosure practices due to COVID-19-related pressures. In addition to the utilisation of social media for signalling conformance with new pandemic-related norms and connecting with stakeholders, the evidence also reveals how organisations made use of strategic responses to COVID-19-related institutional pressures.

The findings reveal how social media was used as a means of timely voluntary disclosure during the examined crisis. The findings can inform the development of organisational guidelines and policies for the use of social media as a disclosure medium.

This study reveals how organisations used voluntary disclosure on social media as a strategic response to institutional pressures and the COVID-19 pandemic; this context is under-researched. The study also extends the application of the strategic response framework regarding voluntary disclosure via social media.

The major purpose of this paper is to answer the overarching questions of how multinational corporations (MNCs) address the multiple institutional logics of accountability and pressures of the field in which they operate and how the dominant logic changes and shifts in response to such pressures pre- and post-disaster situation.

In-depth interpretive textual analyses of multiple longitudinal data sets are conducted to study the case of the Fundão dam disaster. The data sources include historical documents, academic articles and public institutional press releases from 2000 to 2016, covering the environment leading to the case study incident and its aftermath.

The findings reveal how MNCs' plurality of and, at times, conflicting institutional logics shape the organizational behaviors, actions and nonactions of actors pre-, peri- and post-disaster. More specifically, the predominance bureaucracy embedded in the state-corporatist logic of the host country before a disaster allows the strategic subunit of an MNC to continue operating while causing various forms of environmental damage until a globally visible disaster triggers a reversal in the dominant logic toward the embrace of wider, global, emergent social and environmental accountability.

This paper contributes to discussions regarding the need to explore in depth of how MNCs respond to multiple institutional pressures in practice. This study extends the literature concerning disaster accountability, state-corporatism and logic-shifting by exploring how MNCs respond to the plurality of institutional logics and pressures over time and showing how, in some cases, logics not only reinforce but also contrast with each other and how a globally exposed disaster may trigger a shift in the dominant logic governing MNCs' responses.

Drawing from social capital theory, this study aims to investigate the manifested critical barriers in deriving and implementing gender diversity policies, paying particular attention to the role multiple directorships play in shaping the directors’ behavior and the dynamic of the board of directors. The study comprehends social capital as a multi-dimensional concept and uses combinations of interconnected internal, external, expressive and instrumental networks.

The study uses a mixed-method approach through which the quantitative approach is supplemented by a qualitative research method to comprehensively examine the development and impact of female directors’ networks in Australia. To do so, a large data set consisting of 2,527 observations of all Australian firms and data emerged from semi-structured interviews with female directors were brought together and analyzed.

The findings reveal an inverted U-shaped relationship between the size of women’s directorate networks and firm performance. The study additionally explicates the key moderating factors influencing the optimal number of multiple directorships. The key power-based and psychological well-being-related benefits of the inter- and intra-organizational interactions and “open” directorate networks for individual directors are further discussed. The findings also elucidate the status quo vis-à-vis labyrinth metaphor and excessive numbers of directorships.

The study should be of interest to those interested in effective gender diversity management. The findings would assist in enabling tangible outcomes for women through advanced processes and systematic investment in and institutionalization of well-structured, equitable opportunities provided via gender-responsive policies dedicated to the education and training of future female directors.

Calling for social dialogues and discussions on non-financial factors, this study adds to the scarce literature on influential factors related to diversity management policies and practices on the board of directors.

Scandals in the Australian financial services industry highlight the conflicts of interest between those who provide financial advice (financial planners) and their clients. Disclosure is a potential governance tool to manage these conflicts of interest by reducing asymmetries in information. Yet, the efficacy of disclosure is questionable as scandals persist, so this paper aims to research the effectiveness of disclosure in financial planning.

This research used a qualitative approach involving the triangulation of data from parliamentary inquiries in financial services with data collected in semi-structured interviews with financial planning professionals.

The findings draw a clear portrayal of the disclosure requirements and illustrate how disclosure processes are onerous and complex. Starting with detangling the complex interactions between the beneficial role of disclosure in reducing information asymmetry and unethical behaviour and the detrimental effect of information overload, the authors then highlight effective disclosure techniques used by financial planners, including visualisation of material information. The study reveals that financial planners perceive their role as filtering information for clients and ensuring clients’ comprehension, due to the onerous disclosure requirements.

The study is of interest to researchers, practitioners, policymakers and society as it implies that how disclosure occurs is as important as what information is disclosed. Those who wish to foster effective disclosure in the financial services industry need to consider the quantity, quality and process of disclosure. A limitation is the research focusses on financial planning practices and not client outcomes, which could be considered in future research.

The study adds to the understanding of how disclosure is used as a governance tool and how the quantity of information may impede the effectiveness of disclosure in the financial planning industry. In addition, the study identifies and elaborates on the influential factors and best practices for enhancing the disclosure effectiveness by financial planners.

Drawing from Upper-Echelons Theory (UET), this paper aims to examine whether an increasing number of board members studying and working overseas, especially in Anglo countries, provides some impetus for increased corporate environmental disclosures (CED) in Vietnam.

This study used quantitative data collection and analysis. The data collection involved a content analysis of annual, sustainability and integrated reports to capture the quality and quantity of CED. The authors subsequently developed ordered probit models to quantitatively test the hypotheses.

The authors find that board members studying in Anglo countries positively impact firms’ levels of CED in emerging economies. However, overseas work experience is found to be an insignificant explanatory variable. Further, the findings suggest that, in Vietnam, Chairs appear to be more influential than chief executive officers in affecting CED levels.

Despite the positive influence of overseas study, the authors find overall levels of CED in Vietnam remain relatively low. This suggests the necessity of dialogue about potential reform in CED policies, which could involve the introduction of mandatory reporting requirements. In addition, to enhance sustainability disclosures, shareholders should appoint board members who possess international qualifications.

This study adds to the literature exploring the impacts of Anglo cultural traits of board members on CED levels, within an economy transitioning from a communist ideology to a market-oriented system context. The connection between international study and cultural norms, beliefs and traditions in these countries and their positive influence on directors’ values and attitudes towards CED have not yet been studied. The study also extends UET by examining the potential positive influence of different national contexts on board members’ education levels.

This paper aims to provide a historical case study of strategic changes in accounting at an Australian university’s business school department during 1972-1992 when it was repositioning itself in the early stages of major changes in the Australian and international tertiary accounting education environment. The study is conducted within the context of the university history within which the department operated as well as major government policy and global education shifts shaping university structures and focus.

This study offers a historical analysis of early stage changes in university focus at the business school’s accounting department, developed through departmental and university reports and oral history interviews. A narrative analytical methodology is adopted to portray a history of an academic accounting department in transition.

This case study illuminates the impacts of and responses to the beginning of marketisation and globalisation of higher education, and the commercialisation of universities and explains the strategic implementation processes in one university’s business school departmental during a period of significant formative change in the Australian accounting education landscape.

This study deepens our understanding of environmental, structural, educational and research changes at the operational departmental level of academic institutions, paying particular attention to the organisational culture and human capital dimensions.