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Personality traits are assumed to influence cognitive processes as well as academic motivation and learning approaches of the students. Based on these assumptions, the present study investigates the association of HEXACO personality traits with academic motivation as well as influence of those traits on students' learning approaches in educational contexts.

Self-reported measures of personality orientation, academic motivation and learning approaches were obtained from 404 respondents in a classroom environment. The SPSS 20 software was used to conduct the correlations and the hierarchical regression analyses. The Eviews 10 software was used to develop the structural equation model to find the inter-relations among the study variables.

The findings reveal the influence of personality traits on academic motivation and learning approaches of the students. Among different personality traits, consciousness appeared to have highly positive impact on deep learning and intrinsic motivation of the studies. Neuroticism appeared to have most negative impact related to surface learning and amotivation of the learning contents.

The findings validates the existence of HEXACO personality traits among the students in central Asian context. It future reiterated individual differences in learning strategies and learning motivation among the learners. The results may help academics and policy makers take appropriate measures to increase academic motivation and select appropriate learning approaches.

This is one of the pioneer studies to investigate the relationship between HEXACO personality traits, learning strategies and academic motivation. Validation of the HEXACO framework will help to understand students' personality in a more detailed and elaborative way and will contribute to the existing literature on personality and learning outcomes.

This study explores the role of proactive decision-making in enhancing academic motivation and career calling among university students in Central Asia. It aims to investigate how proactive traits and cognitive skills influence career calling and academic persistence while examining the moderating effects of demographic factors.

A convenience sample of 380 undergraduate business students from Kazakhstan was surveyed using validated scales for proactive decision-making, career calling and academic motivation. Data analysis involved correlation, regression and mediation tests using SPSS to evaluate relationships between variables and test the mediating role of career calling in the proactive decision-making-academic motivation link.

Proactive decision-making was found to significantly enhance career calling and academic motivation, with career calling partially mediating the relationship between proactive decision-making and intrinsic/extrinsic motivation. In addition, demographic variables, such as gender and GPA, moderated the effects of proactive decision-making on academic motivation.

This research contributes to the understanding of proactive decision-making in the educational context, particularly within international business education, by highlighting its role in shaping career aspirations and academic engagement. It provides new insights into the interplay between personality, decision-making and academic motivation in a Central Asian setting.

The purpose of this paper is to identify Australian managers’ attitudes and understandings regarding workforce diversity management (WDM) and the practices and incorporation of WDM in organisations.

Methodology is quantitative. A questionnaire in the form of a self-administered survey instrument was mailed to 650 managers (325 HR managers and 325 other managers) in Sydney, Melbourne and Brisbane.

The research found that workforce diversity is not especially well understood or appreciated; especially by non-HR managers. Organisations appear generally not to prioritise WDM and levels of senior manager engagement with the topic are tentative. Statistical analysis highlighted considerable divergence of opinion across the surveyed group.

As an exploratory study, further research is encouraged to better understand cause and effect relationships pertaining to the findings.

There are implications for HR managers or those in related roles who might design, implement and promote WDM initiatives. There are implications for consultants, employees and senior managers regarding education, awareness and support of diversity objectives.

Addresses a gap in the literature by looking at contemporary attitudes and practices regarding WDM in Australian organisations. Provides the first empirical comparison between HR and other managers on the topic.

The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore the implications for boards of directors of fair value estimates of the unknowable contaminating financial statements with financial misstatements.

The paper critically reviews the internationally accepted accounting, auditing and financial reporting standards with respect to fair value accounting and relates them to directors' fiduciary duties – the duties of care, of oversight, and of obedience.

The search for relevance in financial accounting raises daunting challenges for boards of directors tasked with fairly presenting the financial condition of a reporting business entity.

The accounting profession has long been epistemologically conservative, judging reliability to be more important than relevance in the compiling of financial statements. With the fair value reforms, relevance has achieved ascendency over reliability. This necessitates an increase in the need for more research in the epistemology and ethics of accounting.

Boards of directors need to be well‐informed about, and fully engaged with, the assessment of the level of risk of material misstatement associated with the fair value accounting estimates, and with the adequacy of the related mandatory explanatory disclosures.

This paper's originality is grounded in its exploration of the epistemology of accounting in the light of the adoption of fair value conventions in the internationally accepted accounting, auditing and financial reporting standards and its drawing out of the implications this has for corporate governance.