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Tests the reliability of an empirical model designed by Szapocznik et al to measure acculturation levels of first‐generation immigrants. Applies model to a demographically diverse sample group of first‐generation Asian‐Indian immigrants in three cities near New York (USA) to establish levels of cultural and behavioural acculturation, and the relevance of demographic variables, such as gender, marital status, religion and occupation. Establishes a series of statistically significant correlations between the variables examined; compares these results with findings of other studies involving different immigrant groups. Asserts that the model provides a reliable basis for assessing acculturation characteristics of immigrants; concludes that the findings of this study provide an objective basis for the development of social and public policy aimed at accommodating acculturation needs of this particular immigrant group.

This study aims to explore intersectional gender inequalities that exist in accounting organizations.

A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers.

This study presents the complex facets of women’s inequality in gendered accounting organizations. The results reveal that inequity persists in accounting organizations despite organizational changes. The findings highlight the relevance of further research in gendered organizations to capture the intersectionality of gender with other forms of inequality.

This review informs professional organizations, accountants and company managers about the persistence of gender concerns in the accountancy profession in the last 30 years, despite stated accounting profession commitments to achieve gender equality, as promoted by United Nations Sustainable Development Goals. Moreover, some possible solutions are proposed.

This study focuses on a complex and challenging issue, contributing to the literature by extending classical narrative literature. This study presents a structured view of the various intersections of professional and social characteristics that created inequalities and the suggested solutions.

The purpose of this paper is to assess the suitability of the International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES) for small businesses (micro entities and SMEs) in Ghana by assessing their need for the IFRS for SMEs and the appropriateness of the IFRS for SMEs as the accounting standard of choice for small businesses in Ghana. The paper also aims to investigate the firm characteristics likely to influence small businesses' need for the Standard and the appropriateness of the Standard for small businesses.

The survey method was used. A questionnaire survey of 305 small businesses was conducted, from which 149 useable questionnaires were returned.

It was found that small businesses in Ghana have limited international structures and activities which do not result in a need for internationally comparable financial reporting information. Small businesses also do not receive requests to provide such information. In total, 19 of the 27 issues addressed by the Standard and assessed in the study were found to be irrelevant to small businesses in Ghana. Size, legal form and number of owners influence the suitability of the Standard for small businesses in Ghana.

The paper provides some of the early empirical evidence on the final version of the IFRS for SMEs in Africa. The study also brings a fresh perspective by applying institutional theory to the adoption and implementation of the IFRS for SMEs.

The aim of this paper is to examine the changed nature of public accountability during a supreme emergency and explore how legal and auditing mechanisms have come to the fore, concluding that misappropriation of public monies is not an inevitable outcome.

The paper explores an illustrative example, the UK government's procurement of personal protective equipment during the early stages of the Covid-19 pandemic.

In circumstances of a supreme emergency where parliamentary scrutiny and competitive contract tendering are suspended, other forms of public accountability come to the fore, with civil society actors becoming more evident.

The paper relies on illustrative examples based on the Westminster model of government. The study advanced the notion of deferred accountability and identifies areas for further study, potentially in different jurisdictions.

The paper highlights the need for a variety of active and engaged civil society actors.

The paper contributes an empirical case to how an account of government behaviour is established. The paper also contributes to a deeper understanding of the nature and role of legal and government audit accountability mechanisms.

There is a gap in the literature regarding the experiences of newly qualified Clinical Psychologists (NQCPs) working within Child and Adolescent Mental Health Services (CAMHS) in the National Health Service (NHS). This paper aims to explore three aspects of newly qualified Clinical Psychologists’ experiences: their transition and development; working in multi-disciplinary teams located in large organisations; and support and coping in the role.

Seven participants each engaged in one semi-structured interview, and an interpretative phenomenological analysis was conducted.

Three super-ordinate themes emerged from the analysis: A big jump, the transition from trainee to NQCP; The support of home comforts, old and new; and Acknowledging and desiring ongoing development.

Implications and recommendations for both Clinical Psychology training programmes and NHS employers are discussed, to support the development and wellbeing of this staff group, and in turn the clinical population they serve. These include gradually increasing caseloads on training, a staggered workload at the outset of the transition, and CAMHS teams ensuring appropriate supervision for NQCPs.

This experiment investigates the effect of cultural adaptation by American business people on their trustworthiness as perceived by Chinese Indonesians. The sample consists of 140 Indonesian professionals born and raised in Indonesia, who read one of the four stories that differ in degrees of Americans’ cultural adaptation: none, moderate, high using English, and high using the native (i.e., Indonesian) language. The results show that there is no difference among the four adaptation levels on disconfirmation of the adaptor’s stereo types. The high adaptation using English condition is perceived to be more situationally caused than is the high adaptation using the native language condition, which in turn is perceived to be more situationally caused than is the moderate adaptation condition, and the high adaptation using English condition is perceived to be more situationally caused than is the no adaptation condition. The high adaptation using the native language and the high adaptation using English conditions are perceived to be trustworthier than is the moderate adaptation condition, which in turn is perceived to be trustworthier than is the no adaptation condition; these results contradict the findings of some earlier studies but are consistent with those in the cases of Americans adapting to Thais and Japanese in Pornpitakpan (1998), to People’s Republic of China Chinese in Pornpitakpan (2002b), and to Malaysians in Pornpitakpan (2004). Marketing implications are discussed.

This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure.

A qualitative research approach is employed. Data were collected using document review and oral history approaches.

Accounting professionalization in Ethiopia was initiated by the state to strengthen the country's financial system. Owing to a change of state ideology to communism in 1974, a strategy of developing accounting professionals as government‐employed experts was pursued. The return to a market‐oriented economy in 1991 has seen a trend towards a more autonomous accountancy profession. Inflow of UK capital in the early twentieth century and activities of the UK‐based Association of Chartered Certified Accountants (ACCA) in recent decades have influenced Ethiopia's accountancy. Its professional and financial power has enabled ACCA to make arrangements with Ethiopian Professional Association of Accountants and Auditors (EPAAA) and consolidate its position in Ethiopia's accountancy by controlling EPAAA's member training and certification.

The literature on accounting professional projects in developing countries has focused on imperialistic influence in former British colonies. The present study extends this literature by illustrating how British influence has continued to extend beyond Britain's former colonial possessions. This enables an understanding of the dynamics of accounting professional projects in the developing world with analytical dimensions building on the hitherto dominant lens of “formal” colonial connection.

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.

Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.

The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.

The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.

Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.