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The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of financial statements. The IFRS still offers many options. Extensive theoretical literature exists concerning the definition of comparable financial statements and the factors that influence this comparability. This paper aims to investigate this issue.

The paper uses a survey of 426 individuals who use European IFRS financial statements.

This study shows that most of the respondents (67 per cent) interpret comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements over time and of companies operating within the same industry are considered to be the most important types of comparability. Both types are jeopardised because of continuous changes in IFRS and the lack of industry specific guidance. Only 41 per cent of the respondents believe that all IFRS financial statements are comparable. Not only accounting methods used, but also judgements made by preparers and interpretation differences are viewed as important factors influencing the comparability of financial statements.

As surveys are uncommon in accounting literature, often because of sampling problems, the validity of this research should be further improved by additional surveys or other empirical research approaches.

This study contributes to the research by determining which factors influence the comparability of financial statements according to the auditors, analysts and other users and what their view is on the comparability of financial statements.

Purpose – The purpose of this chapter is to explore and make visible narrative thinking as an interpretive act in moving from field texts to research texts.

Approach – The chapter shows a collaborative meaning-making process of three teacher educators/researchers as they inquire into their identities as teacher educators. The chapter is framed around a focus on temporality, one commonplace within the three-dimensional narrative inquiry space and also shows connections with the two other commonplaces of sociality and place.

Findings – The researchers deepen the understanding of identity as situated in a continuity of experience in relation with others. They highlight how stories beget a storied response. They demonstrate that the experiential dimensions of sociality, temporality, and spatiality are interconnected. They find, through thinking narratively, that the relational is critical – both historically and in the present. Relationships shape a sense of self. This relational aspect of their research introduces ethical considerations. It is in honoring the stories they carry and the stories that are given to or shared with them that the possibility exists for shaping a responsive and attentive life.

Research implications – Numerous authors have written about the relational aspects of narrative inquiry as a research methodology. This chapter shows ways in which the relational aspects of narrative inquiry shaped both our inquiry into and our understandings of our identities as teacher educators. These foundational aspects of the relational both in terms of narrative inquiry as a research methodology and in identity inquiry open up many future research possibilities which extend far beyond narrative inquiry into teacher educator identity.

Value – Researchers utilizing a narrative inquiry approach will find a helpful explanation and demonstration of the process of making meaning of field texts by situating them within the three-dimensional narrative inquiry space.

While a number of scholars have observed that the contemporary self has to negotiate a “push and pull” between autonomy and a desire for community (Austin & Gagne, 2008; Bauman, 2001a, p. 60; Coles, 2008; Giddens, 2003, p. 46, the struggle between the “self” and “others” that is at the heart of symbolic interactionist (SI) understandings of the self is often missing from sociological discussion on the “making of the self” (Coles, 2008, p. 21; Holstein & Gubrium, 2000), and the current chapter contributes to this literature.

To gain insight into “the making of the self,” in-depth life history interviews were conducted with 23 former members of new religious movements (NRMs) specific to their construction of self. Interview data was analyzed for variations in the ways in which individuals describe their construction of self. To make sense of these variations, SI understandings of the self are applied.

Analysis indicates that the extent to which individuals are informed by the social versus the personal in their self-construction is a continuum. From an SI perspective the self is conceptualized as to varying degrees informed by both the personal and the social. These two “domains” of the self are interrelated or connected through an ongoing process of reflexivity that links internal experiences and external feedback. From this perspective, “healthy” selves reflexively balance a sense of personal uniqueness against a sense of belonging and social connectedness. While a reflexive balance between the “self” and “others” is optimal, not everyone negotiates this balance successfully, and the extent to which individuals are informed by the social versus the personal in their self-construction varies and can be conceptualized as on a continuum between autonomy and social connectedness. The current findings suggest that where individuals are positioned on this continuum is dependent on the availability of cultural and personal resources from which individuals can construct selves, in particular in childhood. Those participants who described themselves as highly dependent on others report childhood histories of control, whereas those who described themselves as disconnected from others report histories of abuse and neglect.

The problems of relying on retrospective accounts of former members should be noted as such accounts are interpretive and influenced by the respondents’ present situation. However, despite their retrospective and constructionist nature, life history narratives provide meaningful insights into the actual process of self and identity construction. The analysis of retrospective accounts is a commonly recommended and chosen method for the study of the self (Davidman & Greil, 2007; Diniz-Pereira, 2008).

The current findings suggest that significant differences may exist in the way in which individuals construct and narrate their sense of self, in particular in regards to the way in which they experience and negotiate contemporary tensions between social connectedness and individuality. In particular, the findings highlight the importance of childhood environments for the construction of “healthy” selves that can negotiate contemporary demands of autonomy as well as social connectedness.

The current chapter outlines the process through which New Religious Movement (NRM) membership is conceptualized as facilitating the development of increased reflexivity, in particular the development of an increased ability to connect to others. Based on the narratives of a subsample of 11 former members of NRMs for whom membership signified a desire for an increased ability to emotionally connect to others, a number of factors that are understood as having facilitated or inhibited this type of change were identified and are discussed. The findings extend previous theorizing of NRM as facilitating changes in the behaviors and beliefs of their members, and conceptualizes NRMs as possible avenues through which self-change at an emotional level can occur.

Over the past decade, criminology in Australia, Canada and other settler colonies has increasingly engaged with activist challenges to the penal system. These anti-carceral engagements have been levelled at its laws, institutions and agents. Following a long history of criminology explicating and buttressing penal institutions, the criminological gaze slowly transitioned in the 1970s to a more critical lens, shifting focus from the people who are criminalised to the harms of the apparatus that criminalises. However, the focus remained steadfastly on institutions and dominant players – until much more recently. The COVID-19 pandemic has revealed the strength of activist organisations and grassroots movements in affecting change and shaping debates in relation to the penal system. This chapter will explore the role of activism in informing criminological scholarship during the pandemic period and how criminologists, in turn, have increasingly recognised the need to build alliances and collaborations with grassroots activists and engage in their own activism. The chapter focuses primarily on Australian and Canadian criminology and its growing imbrication with the prison abolition movement, especially in the shadow of ongoing colonial violence. It considers how activist scholars, including ourselves, attempt to build movements for structural change in the criminal system and beyond.

In this chapter, we consider how the character of Rob Titchener has been developed in The Archers, moving him from hero of the hour to villain of the piece. We draw on a critical disability studies’ perspective to argue that ability and disability have been crucial in turning the character of Rob from the desirable and attractive man who first arrived in the village into a national hate figure, despised by all. We begin this analysis by introducing critical disability studies and studies of ableism as fields of academic inquiry. We then draw on these resources to offer an analysis of the ways in which ability and disability were used as a narrative device to develop Rob’s character. We question the ways in which ability and disability are used to denote ‘good’ and ‘evil’ in the development of characters in cultural texts like The Archers, and end with a plea to scriptwriters to engage differently with dis/ability and to consider the impact of the stories we tell on the everyday lives of disabled people.

This study aims to examine the relationship between the influence of technological disruption and the transformation of business models mediated by adaptive organization and organization learning.

In total, 116 top management teams from the member of the Indonesian Advertising Association (P3I) were recruited for this study. The data was obtained through an online survey and analyzed using the PLS-structural equation modeling (SEM) technique.

This study revealed the importance of organizational learning and adaptive organization in minimizing technology disruption and enabler of the business model transformation. In an always-changing environment, the adaptive organization is the core element and catalyst of firm transformation. The acceleration of business model transformation is empowered through establishing an organization's learning system by exploiting existing knowledge, exploring new knowledge and cultivating a learning culture.

In today’s fast-paced digital world and a constant state of flux, advertising agencies need to build a sustainable business model and structure that allows them to be flexible, adaptive to changes and efficient.

To the best of the authors’ knowledge, this study was the first to develop a model to mitigate technology disruption and enable necessary elements to create a transformation business model.

The purpose of this paper is to describe an approach to analyzing qualitative data that uses Bakhtin’s concepts of dialogue as a framework.

Polyphonic Analysis (PA) is proposed as a critical approach to qualitative data analysis that emphasizes creating virtual dialogues of participants’ voices, bringing together views that typically do not interplay in order to escalate voices that might otherwise be silenced, reduced, or objectified.

PA, with its emphases on revoicing and dialoguing participants’ words, seeking understanding in the tensions between voices, and striving for hegemony in the development of themes, heightens researchers’ awareness of key principles of qualitative research, suggesting its use as a pedagogical approach for teaching qualitative research as an interpretive paradigm. The authors reference their study on the impact of the No Child Left Behind legislation in the USA to draw examples that illustrate the utility of this research design for pedagogy and practice.

PA creates meaning by recognizing multivocality and dialogism. The authors propose and describe this novel application of a literary analysis tool for use as a tool for pedagogy and research methodology.

Halal food endorsements perceived positively by the focal target group may lead to a negative reaction of consumers that harbor animosity against this target group. For such potentially controversial endorsements, in-group animosity against out-group associated product endorsements could lead to a rejection and even an outspoken disapproval of these food products. The purpose of this paper is to explain what drives in-group reactions to Halal endorsements.

The authors use Social Identity Theory and the Social Dominance Theory in explaining animosity toward out-groups and willingness to buy products with Halal endorsements. Specifically, the authors analyze the reaction of more than 800 in-group majority Christians toward out-group minority Muslim directed Halal endorsements. Following the development of hypotheses and a conceptual model, structural equation modeling is used to measure the relationships between the constructs.

Constructs based on Social Dominance Theory and Social Identity Theory predict animosity toward out-group endorsements, but the relationship between Social Dominance Theory and animosity is much stronger. Animosity is a mediator between these two constructs and willingness to purchase products with out-group focussed endorsements (Halal).

The research has been conducted in one particular country (Austria) and focusses on a specific type of controversial endorsement, namely a religious (Halal) endorsement. Other research contexts (i.e. other countries and/or different types of controversial endorsements) should be used to widen the empirical base and validate the findings.

Marketers should be aware of a possible negative impact of out-group focussed endorsements. In particular, they should be cognizant that racism and ethnocentrism prevailing in a society could reduce the purchase intent of in-groups.

Efforts are required to combat the drivers of animosity between in-groups and out-groups. This paper provides insights on how this may be achieved.

This study focusses on a hitherto neglected phenomenon, i.e. controversial endorsements. It uses two alternative theories and advances the understanding of the role of animosity in a domestic consumer setting; an issue that has nearly exclusively been discussed with regard to cross-border purchasing.