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This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia's two leading accounting bodies. It employs two complementary theoretical constructs namely, boundary work and exclusiveness versus market control, to explain the maintenance of professional boundaries in the Australian accounting profession. In doing so, it illustrates key historical developments in Australia's society, economy and business world towards shaping the present structure and operations of the accounting profession, and the remaining professional bodies at the national level. Dr. Jasvinder Sidhu is a university lecturer and researcher with 17 years of teaching experience. Jasvinder's research is in accounting history and intellectual capital. He has presented his research in over a dozen universities, namely in the UK, Spain, Canada, Sweden, Germany, France, Portugal, New Zealand, India, and Australia. Jasvinder has been a visiting academic in China, Hong Kong, and Singapore. He volunteers his time to apply accounting techniques to crate social projects that assist disadvantaged sections in Australian society. Dr. Soma Pillay is an Associate Professor in Management. Her teaching interests contribute and complement her research into issues associated with cross cultural studies, ethics, and public sector governance. Prior to joining academia, Soma spent many years in the public service. Soma serves on Editorial Boards of well-ranked journals and is an active reviewer. Dr. Mahesh Joshi is a Senior Lecturer in the Department of Financial Planning and Tax. With a focus on contemporary issues in accounting practice and education, Mahesh's passion for curriculum innovations for teaching and research is aimed at delivering industry relevant learning experiences for students. Mahesh has published several research articles in international peer reviewed journals and book chapters. He has published in Journal of Business Ethics, Accounting History, Managerial Auditing Journal, Advances in Accounting, International Journal of Managerial Finance, Journal of Intellectual Capital, Public Money & Management and several other well ranked journals.

Intro -- Contents -- List of Figures -- List of Tables -- Chapter 1: Introduction -- 1.1 Background -- 1.2 Aim and Objectives of the Book -- 1.3 Rationale for Selecting the Nepalese Context -- 1.4 Key Contributions of the Book -- 1.5 Outline of the Book -- References -- Chapter 2: Gender Perspective in Forestry and Feminist Institutionalism -- 2.1 The Concept of Gender -- 2.2 Gender and the Environment -- 2.2.1 Ecofeminism -- 2.2.2 Feminist Environmentalism -- 2.2.3 Feminist Political Ecology -- 2.2.4 Examples of the Role of the Women's Environmental Movement -- 2.3 Male Dominance in Forestry -- 2.4 Initiatives for the Inclusion of Women in Forestry -- 2.5 The Representation of Women in the Forestry Profession -- 2.6 Reasons for Women's Under-Representation in Professional Forestry Roles -- 2.7 Challenges for Women Professionals in the Forestry Sector -- 2.8 Effectiveness of Gender Mainstreaming Policies and Practices in Forestry: An International Perspective -- 2.9 Scope for Contribution in the Area of Gender Perspectives in Forestry -- 2.10 Institutionalism -- 2.11 The Feminist Perspective Within Historical Institutionalism -- 2.12 The Feminist Perspective Within Normative or Sociological Institutionalism -- 2.13 Feminist Perspectives in Rational Choice Institutionalism -- 2.14 Features of New Institutionalism -- 2.15 Feminist Perspectives Within New Institutionalism -- 2.15.1 Formal and Informal Institutions -- 2.15.2 Power -- 2.15.3 Institutional Change -- 2.15.4 Structure and Agency -- 2.16 The Necessity of the Development of Feminist Institutional Approaches -- 2.17 Strengthening Feminist Institutionalism -- 2.17.1 Gendered Institutions -- 2.17.2 Formal and Informal Institutions -- 2.17.3 Institutional Change and Continuity -- 2.17.4 Structure and Agency -- 2.17.5 Gendered Culture and Power Relations -- 2.17.6 Gendered Knowledge.

This study examines the influence of perceived organisational support (POS) on expatriates' cross-cultural adjustment, assignment completion and job satisfaction in the sub-Saharan African context. While multinationals depend on expatriates to manage their foreign subsidiaries, successful expatriation is influenced by expatriates' cross-cultural adjustment to their host country's environment. Survey responses from 229 expatriates were analysed using partial least squares path modelling. The results reveal that support from their organisations relates positively to expatriate adjustment, assignment completion and job satisfaction. The empirical results also demonstrate that expatriate adjustment partially mediates the relationship between POS and assignment completion and job satisfaction. Furthermore, findings suggest that assignment completion positively influences job satisfaction and partially mediates the association between POS and job satisfaction. The findings of this research have important theoretical and practical implications for multinational companies operating in sub-Saharan Africa.

There is a large body of literature which acknowledges that women play vital roles in protecting and managing forest resources around the world (Agarwal, 2010b; Colfer, 2013; FAO, 2006, 2007; Mai, Mwangi, & Wan, 2011; Sewell Jr, 1992). Despite their contributions to forest management, women are still largely excluded from decision making roles in forestry organizations, especially in developing countries (FAO, 2007). As a result, most of the forestry related decisions are made by males, resulting in the marginalisation of women's interests in forest management and minimizing the potential contributions of women (ABS, 2013; Christie & Giri, 2011; Lidestav, 2010). The history of forest management in Nepal typifies this gender bias in forestry governance (Christie & Giri, 2011; Giri & Faculty, 2008). While men are actively involved in decision making processes within formal environmental organizations and institutions, women are more likely to be involved at informal and grass root levels, including as an unpaid labour force (Agarwal, 2010b). Before the introduction of community based forestry programs, the Nepalese Ministry of Forests and its subsidiaries (referred to here as the forest bureaucracy) was the major organization responsible for governing the forestry sector. After the introduction and advancement of community based forest management programs, and the entry of civil society, donor and other private sector organizations, the scope and nature of forestry governance has been extended in Nepal. Although, this shift in paradigm opened space for the entry of women into different forestry institutions, the under representation of women in forest bureaucracy (still a major part of forestry governance) still continues. Nepalese rural women have low literacy rates and little involvement in public spheres. As a result there is limited access, for women working at the grassroots level, to national level policy making, planning and implementation. It is usually assumed that professional women bring women's issues and interests into forestry policy and programmes on behalf of grassroots level women. This representation is not always effective (Giri and Faculty, 2008, Agarwal, 2010b). Government forestry institutions represent the country in participating in different national and international forestry agendas including climate change. If 'grassroots' women's agendas are excluded from decision making processes in regard to environment related agendas, the solutions proposed for environmental problems may be ineffective or only partially effective (WOCAN, 2012). This paper examines the existing legislative measures and institutional practices that facilitate or constrain the role of women in Nepalese forestry institutions. This study also investigates how the gendered institutional norms and values associated with forest-governing institutions, such as forest bureaucracies, shape the nature and extent of women's involvement in decision making processes in the Nepalese forest bureaucracy. We use Feminist Institutionalism (FI) to examine the effect of the gendered nature of forestry institutions, policies and practices that shape the role of women in forest bureaucracy. We extend New Institutionalism (NI) by incorporating feminist perspectives to forestry governance. In exploring why the gender mainstreaming of legislative measures and practices has not been wholly effective, it is important to examine the informal norms and values within an institution. These act to shape both the behaviour of the individual and political outcomes. Since forestry is highly gendered sector based on different social norms and values, NI is considered a good approach to study those institutions. New Institutionalism is a cutting theme which crosses various disciplines, and holds the interest of historians, sociologists, economists, political scientists and social theorists (Goodin, 1996). New Institutionalism was constructed as a progressive version of older, descriptive approaches to institutionalism in order to understand the role of formal and informal rules which affect the political behaviour of individuals (Gherardi, 1996). This paper examines opportunities and challenges involved in: a) promoting women's participation in forest governance; and b) establishing an influential role for women in forestry governance. To date, researchers using the approach of institutionalism have not adequately considered the gender perspective, especially within the context of developing countries (Tripp, 2007). This study will therefore extend NI further through theoretical and practical insights, relating gendered issues to NI and particularly its sub-branch, FI.

A dramatic transformation has taken place in the public sector worldwide as many governments have privatised many of their organisations and agencies. As a result, public sector employees worldwide have been exposed to contradictory pressures as their senior executive managers demand adherence to the traditional bureaucratic mechanisms for which they have always been known while concurrently attempting to conform to the economic reductionist principles of their private sector competitors. We argue that this has led to many staff, as well as the organisations in which they work, experiencing situations of double bind. Through the lens of autoethnography, this paper examines the double bind with which I, as an Australian public sector worker, am faced and some of the effects.

The purpose of this study was to examine the variables impacting on whistle-blowing intentions in the public services of two developing countries, South Africa and Mauritius. In particular, this study considers the barriers to whistle-blowing and the effect of demographic and cultural values on the perceptions of these barriers. The study finds major differences between South Africa and Mauritius with minor differences in regard to gender and education.

Purpose
This paper aims to understand employees' propensity to blow the whistle in two East African countries. This study develops a model of ethical decision-making (EDM) to assist management in predicting the probability of whistleblowing in Kenya and Uganda. It also seeks to find the moderating effect of perceived retaliation on whistleblowing intention.


Design/methodology/approach
This study administers a standardized questionnaire to employees in Kenya and Uganda to measure their perceptions about whistleblowing in their organizations. This study uses partial least square structural equation modeling to test the hypotheses. This study uses four constructs, namely, awareness, judgment, retaliation and likelihood, of blowing the whistle. These constructs are measured with multiple-item scales.


Findings
The results show that ethical awareness and judgment significantly increase willingness to engage in whistleblowing in East Africa. However, this study does not find a significant retaliation effect on whistleblowing intention. Instead, this study finds that awareness and judgment mediate between retaliation and willingness to engage in whistleblowing.


Research limitations/implications
This study contributes to EDM topics. It advances the understanding of the whistleblowing concept, the retaliation effect and the reasons to encourage blowing the whistle in Africa. However, this study did not consider cultural factors, such as nationality, patriotism and ethnicity. Moreover, the results are only based on data from Uganda and Kenya and may not apply to other sub-Saharan nations.


Practical implications
These findings are particularly significant for managers and policymakers in East Africa, where fear of retaliation and lack of awareness are the main barriers to whistleblowing. The results may help managers develop human resource practices to include policies to support moral behavior. It may also provide insights to the policymakers to understand the factors that facilitate whistleblowing practices and help them to adopt new strategies or policies to stimulate whistleblowing culture.


Originality/value
This study is one of the initial empirical studies in the East Africa context to explore the EDM predictors and the impact of retaliation on the whistleblowing intention.

This book argues that international higher education has to be competitive, sustainable and contribute to educational development both locally and internationally. It shows that higher education institutions (HEIs) are seen as being driven by an economic or an educational agenda. For example, internationalization can be influenced by the university ranking system, which is based on the international reputation of universities, the competitive quality of programmes offered in a market-oriented education environment, generation of income from the enrolment of international students, and employment of high-profile researchers. Likewise, the book contributes to the production of knowledge by positing that an international profile for HEIs is fundamental to building their international excellence, outstanding academic standards, and strengthening their competitiveness and economic growth. Although virtual internationalization can be used as an effective vehicle for students to gain international exposure, the majority of students have remained in their local environment. This book provides a detailed array of new needs, attitudes and demands that teaching and learning pedagogy has to consider with a view to fostering the internationalisation of higher education. In addition, this book also argues that HEIs must ethically and pedagogically respond to the needs of international students and other stakeholders across various modes of internationalization of higher education. The book argues that any rationale to internationalise higher education must ensure that inequitable and unethical ideologies and practices are addressed. In the same vein, this book also places emphasis on the importance of institutional quality assurance mechanisms, accreditation, learning outcomes, and multicultural connectivity through an inclusive curriculum. Lastly, in providing thorough strategies for comprehensive internationalisation of higher education, this book provides pertinent discussions on the sustainable funding models for the HEIs, repositioning the higher education sector as a vibrant export sector, reforms in higher education, governance in HEIs, entrepreneurship in higher education and competition in higher education.