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The purpose of this paper is to examine the roles of country-level characteristics versus firm-level characteristics in explaining variations in firms’ voluntary strategy disclosures.

Strategy disclosure in annual reports is measured using an index of 40 items derived from the strategy literature. The sample is 204 large companies from 12 Asian and European countries in 2005. The disclosure index is subdivided into four underlying latent constructs using principal components analysis. The authors then use OLS regression to test whether total disclosure score, and the latent constructs are associated with country-level characteristics and firm-level characteristics.

The authors find that total strategy disclosures are more prevalent in stakeholder-oriented countries, in countries with greater levels of financial transparency, but are less prevalent in countries with a culture of secrecy, and strategy disclosures are more likely to occur in companies with greater economic incentives to disclose, with a Big 4 auditor or which are listed in New York. These findings also occur but not as consistently with the four latent constructs.

The sample used in this paper comprises large public companies, so the findings may not be generalisable to all companies. Nevertheless, the findings demonstrate that both country- and firm-level variables matter in explaining voluntary strategy disclosure.

The IASB released an IFRS Practice Statement in 2010, which recommends, but does not require, disclosure of information about corporate strategy in Management Commentary statements. The findings of this paper may help inform the issue of whether regulators should make strategy disclosures mandatory.

The paper contains the first detailed examination of the roles of country-level characteristics versus firm-level characteristics in explaining variations in corporate voluntary strategy disclosures.

Coronavirus (COVID-19) has caused upheaval in university teaching practices. This paper aims to document how the teaching team on a large third-year undergraduate financial accounting course in an Australian university coped with the impact of the virus. Changes in teaching practices when classes shifted from face-to-face to online instruction during the COVID-19 crisis are described and examined using the crisis management process framework of Pearson and Clair (1998). Teaching team members were asked to write brief reflections on their experiences teaching the course during the period from February to July 2020. These were then thematically analysed and included as outcomes within the Pearson and Clair (1998) framework.

Description of COVID-19 induced changes to teaching a large undergraduate financial accounting course at an Australian university.

Six outcomes emerged: learning new technology; collegiality; the course review; the online delivery experience; redesigning assessments and; time investment; conjectures are offered about the survival of some of the changes made during the year.

The research only covers one teaching team’s experience but that is the purpose of the special issue.

Lessons for the future are explored.

The implications of online teaching are explored.

The paper provides a historical record of how the teaching team on a large undergraduate financial accounting course coped with an unexpected, major event that necessitated rapid and radical changes to teaching methods.

CCLM News. 1982. q. $5. Lenora Champagne, ed. Coordinating Council of Literary magazines, 2 Park Ave., New York, NY 10016. ISSN 0273–3315. The idea that the arts should be supported by the people (through taxes) was a popular one in the late 1960, and in 1968 the Coordinating Council of Literary Magazines (CCLM) was established as an agency for funneling public monies to little magazines. Most of the early funding came from the National Endowment for the Arts. (NEA). The “salad days” of the 1960s, however, eventually gave way to—“Reaganomics”—which espouses a free‐market philosophy and support of the arts as the purview of the rich. In 1983, the CCLM received no NEA funds for its grants program and had to turn to private funds to support literary magazine publishing.

As the field of history expands with each passing decade, so does the number of reference works on historical events. Many fine reference works have been released in recent years, and the following is an annotated list of some of those that librarians ought to consider purchasing. The materials included were published in the decade beginning with the American Bicentennial. The scope of the bibliography is also limited to certain subjects deemed appropriate by the author, and excludes a number of excellent works that were considered too limited (bibliographies of individuals, for example), even though they might well be proper purchases for a library's reference collection. Also excluded, generally, are those works that are revisions of earlier works. The range of subjects included within the larger context of “American history” is somewhat dependent on the materials actually published, and the author has attempted to select only those materials that have received favorable reviews.

There are a number of reference works that present man's past — or certain periods of it — in outline, tabular or sequential form, arranged chronologically to show the continuity and relationships among historical events in different parts of the world. An historical chronology can show, for example, what happened around the world in 1783, 1309 or 41 B.C. Some historical chronologies focus on a few centuries, while others try to record the major (and often minor) accomplishments of men and women from earliest times to the present day. Some chronologies focus on political and military affairs, other emphasize cultural developments, while still others attempt to combine both political and cultural events into a single panoramic timeline of human history. This review will look at some of the better‐known historical chronologies that focus on more than one country. For each, the scope, format, strengths, special features, and any recognizable bias will be examined, in the hope that the reader will gain a better understanding of these chronologies and their possible applications in reference work.

The Institution of Incorporated Plant Engineers recently held their fourth Annual Conference at Buxton, with headquarters at the Palace Hotel. Among those who took part in discussions was Mr. Richard H. Morris, an American Member, who flew from his country to attend the Conference. Mr. Morris is editor of the Chicago journal “Plant Engineering”. An address was also given by Mr. Oliver Lyle, director of Tate & Lyle Ltd.

The purpose of this paper is to introduce management historians to the long‐forgotten work of Frank George Woollard (1883‐1957), who in the mid‐1920s established flow production in the British motor industry, and its remarkable similarity to current‐day production principles and practices used by Toyota Motor Corporation, also known as lean production.

Overview of Frank Woollard's life and work obtained from newly discovered journal papers, his 1954 book, Principles of Mass and Flow Production, newly discovered archives, and new first‐hand testimony from a close friend and from a long‐time family friend.

Frank Woollard was a pioneer in the establishment of flow production in the British motor industry in the mid‐1920s and the principal developer of automatic transfer machinery. His accomplishments are comparable to Taiichi Ohno, regarded as the architect of Toyota's production system.

Woollard's accomplishments in flow production are a fruitful area for future research given the speed and completeness with which flow production was established at Morris Motors Ltd, Engines Branch. Newly discovered papers describing his flow production system have yet to be studied in detail by academics.

Woollard's application of flow production beginning in 1923 means that timelines for discoveries and attributions of key accomplishments in lean management must be reexamined and revised.

Woollard's work fills important gaps in the literature on the history of flow production generally and in the British motor industry in particular. His work constitutes an early application of current‐day lean principles and practices, and is therefore noteworthy and relevant to management historians and the operations and production management community. It is hoped that this paper will inspire management historians to study Woollard's work and place him in the context of other early twentieth‐century pioneers in industrial management and flow production.

Research in industrial and organizational psychology demonstrates that the regulation of negative emotions in response to both organizational stressors and interpersonal workplace interactions can result in functional and dysfunctional outcomes (Côté, 2005; Diefendorff, Richard, & Yang, 2008). Research on the regulation of negative emotions has additionally been conducted in social psychology, developmental psychology, neuropsychology, health psychology, and clinical psychology. A close reading of this broader literature, however, reveals that the conceptualization and use of the term “emotion regulation” varies within each research field as well as across these fields. The main focus of our chapter is to make sense of the term “emotion regulation” in the workplace by considering its use across a broad range of psychology disciplines. We then develop an overarching theoretical framework using disambiguating terminology to highlight what we argue are the important constructs involved in the process of intrapersonal emotion generation, emotional experience regulation, and emotional expression regulation in the workplace (e.g., emotional intelligence, emotion regulation strategies, emotion expression displays). We anticipate this chapter will enable researchers and industrial and organizational psychologists to identify the conditions under which functional regulation outcomes are more likely to occur and then build interventions around these findings.

The Oxford English Dictionary (hereafter referred to as the OED) is one of the most well‐known and respected reference works in the world. Its imposing bulk has even led some people to believe incorrectly that it actually lists every word in the English language. Of course, a good number of words were omitted from the distinguished dictionary because they were considered vulgar or because they were American words, categories that were actually somewhat synonymous to certain less tolerant Englishmen of the late nineteenth century.

The purpose of this paper is to report the impact of the Chinese capital market split equity (SE) reform in 2005 on the corporate financial transparency of Chinese listed companies.

Using an International Financial Reporting Standards‐based checklist, the paper investigates whether the post‐reform 2005 annual reports of reformed companies improved transparency compared to pre‐reform 2004 reports. The transparency of the reformed companies was also compared to a control group of companies unreformed on December 31, 2005.

Results indicate that the SE reform increased corporate disclosures. Reformed companies had higher mandatory and voluntary disclosures in their post‐reform 2005 annual reports compared to their pre‐reform 2004 annual reports. In addition, the improvement in mandatory and voluntary disclosures for reformed companies is greater than that of the unreformed control group.

The SE reform provides a unique natural experimental setting in which to examine the impact of the SE reform, with its associated change in ownership structure and corporate governance, on corporate disclosure.

The results of this paper suggest that the SE reform has had a positive effect on corporate financial transparency in China, thereby indicating the positive response to regulation in this emerging market. Further, the results suggest that as the proportion of government ownership falls, management has increased incentive to voluntarily supply additional information to the market.

The SE reform is unique to China and this paper is the first to report on financial reporting disclosure implications of this reform.