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The purpose of this paper is to demonstrate ways in which educator preparation programs can influence educator and administrator support of Open Education Resources (OER). OER is still not used as widely as the researchers would like, even though it was introduced in the year 2002 (Bliss and Smith, 2017). While it is rarely used to a large extent, it is especially lacking in K-12 schools. By introducing OER to educator candidates (including future principals) in their own programs, they may be supportive of OER and invest in them when they work in schools.

The research was conducted when an OER project was required in educator preparation programs. Two classes totaling 27 students engaged in a group project, creating OER materials and receptacles over the course of the semester.

Research showed that educator candidates were in favor of using OER thoroughly. Through building their own OER resources, educator candidates understood the importance of creating socially just and equitable learning environments, aligning with diversity, equity, inclusion and belonging.

To the best of the authors’ knowledge, a project like this has not been researched before. This research supports the idea that usage of OER and investment in it should happen for all educator candidates (teachers and administrators).

The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia.

A unique sample of 20 Australian corporations accused by the Australian Taxation Office of engaging in tax aggressive activities during the 2001‐2006 period was hand‐collected. These 20 tax aggressive corporations were then matched with 20 non‐tax aggressive corporations (based on industry classification, corporation size and time period). This process generated a choice‐based sample of 40 corporations for empirical analysis. Using content analysis techniques, financial accounting data were gathered from the Aspect‐Huntley database and CSR disclosures were individually measured for each corporation in the sample. Various statistical techniques were then used (e.g. paired sample statistics, Pearson correlation analysis and ordinary least squares regression analysis) to test legitimacy theory.

Overall, the empirical results consistently show a positive and statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory in the context of corporate tax aggressiveness.

The paper provides empirical evidence in support of legitimacy theory as an explanation for why specific corporations disclose more CSR‐related information than others. Additionally, to the best of the authors' knowledge, the paper is one of the first to document an empirical association between corporate tax aggressiveness and CSR in the literature.

The core business of fire‐fighting organizations is typically seen as emergency response. For a range of reasons, however, fire‐fighting organizations face increasing pressures to develop new capabilities. In the midst of multiple changes, individual organizations need to develop strategic plans that allow them not only to change the organization, but also to develop the capabilities of its personnel. This paper considers the case of one large Australian fire‐fighting organization’s attempts to develop new in‐house educational practices. These attempts can be seen retrospectively to build on previous cultural practices without causing industrial revolt, and at the same time to encourage aspiring middle managers to respond to emerging corporate goals.