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The globalization of the agriculture industry has created an emerging need for agricultural education in the United States to take a more globalized approach to prepare students for future careers in agriculture. The purpose of this study was to identify international agricultural concepts for secondary agricultural education curriculum. A Delphi study was used to obtain a general consensus by a panel of experts, and 24 overarching concepts were identified to incorporate into an internationalized secondary agricultural curriculum within the Agriculture, Food, and Natural Resources Career Cluster. The overarching concepts were placed into five categories including: (a) production, (b) business, (c) culture, (d) environment, and (e) global awareness. We recommend the 24 concepts be used by curriculum specialists to internationalize secondary curriculum for school based agricultural education (SBAE). Future research should investigate the utility of the concepts and best practices for teaching international content in SBAE.

The worldwide big data and analytics investment market continues to grow, with projections indicating strong compound annual growth rates over the next decade. To achieve true competitive advantage from business intelligence and data analytics, organizations must control how these investments are being integrated into the culture of the organization. Analytics integration is dependent on employees displaying a comprehensive set of skills that extends beyond technical competencies. This qualitative research identifies specific personal, interpersonal, and communication skills critical for effective interaction among analytics specialists and corporate decision makers. In applying these skills, analytics professionals can shift the decision culture within the organization to engage a data-informed approach to decision making.

In the US wireless communications market, antitrust regulators blocked so-called four-to-three mergers-mergers of two of the four largest competitors--in 2011 and 2014. But authorities did allow then-No. 3 carrier T-Mobile [...]

In the decades around the turn of the 20th century, American business leaders took their first sustained interest in higher education. This historical article, based on archival analysis, challenges the traditional understanding of these wealthy individuals' philanthropy as either passive or ill-intentioned. Using Andrew Carnegie as a case study, the article shows the evolution of one very visible industrialist from a critic of American higher education who oriented his philanthropy elsewhere to one of its most ardent supporters. In between those extremes, Carnegie became a reformer who administered his largesse strategically and helped to bring American colleges and universities into closer connection with the interests and ethos of the business world. His evolving project ultimately bolstered the legitimacy and stability of both sectors.

Exploring Unprecedented Extremes What: Facing the urgent challenge of extreme weather and climate-related events, our societal frameworks for 'resilience' and 'adaptation' are proving to be insufficient. This paper introduces the [...]

Ivey Business School Professor Emeritus Glenn Rowe has learned a lot about leadership by studying decision-making in the private sector. But the most valuable leadership lesson of his life was [...]

The Hawai'i Climate Data Portal (HCDP) is designed to facilitate streamlined access to a wide variety of climate data and information for the State of Hawai'i. Prior to the development of the HCDP, gridded climate products and point datasets were fragmented, outdated, not easily accessible, and not available in near-real time. To address these limitations, HCDP researchers developed the cyberinfrastructure necessary to 1) operationalize data acquisition and product production in a near-real-time environment and 2) make data and products easily accessible to a wide range of users. The HCDP hosts several high-resolution (250 m) gridded products including monthly rainfall and daily temperature (maximum, minimum, and mean), station data, and gridded future projections of rainfall and temperature. HCDP users can visualize both gridded and point data, create and download custom maps, and query station and gridded data for export with relative ease. The 'virtual station' feature allows users to create a climate time series at any grid point. The primary objective of the HCDP is to promote sharing and access to data and information to streamline research activities, improve awareness, and promote the development of tools and resources that can help to build adaptive capacities. The HCDP products have the potential to serve a wide range of users including researchers, resource managers, city planners, engineers, teachers, students, civil society organizations, and the broader community. SIGNIFICANCE STATEMENT: The Hawai'i Climate Data Portal (HCDP) is an open-source data platform designed to provide easy access to climate data and information for the State of Hawai'i. The HCDP contains both station data and historical and future maps of rainfall and temperature. These high-resolution (250 m) maps are updated in near-real time and available for streamlined visualization and download. The HCDP fills a critical need for a centralized clearinghouse of climate data in the State of Hawai'i. HCDP data can be used to make resource management decisions and to raise awareness of observed and projected changes to the climate system. Many ongoing projects are leveraging HCDP data to develop models and decision support tools to improve adaptive capacities across the state. KEYWORDS: Rainfall; Climate; Temperature; Downscaling; Climate services, 1. Data portal purpose and design The effects of climate change, including higher temperatures (McKenzie et al. 2019), increased drought magnitude and duration (Frazier et al. 2022), decreases in rainfall [...]

The Standards for Educational and Psychological Testing indicate that validation of assessments should include analyses of participants' response processes. However, such analyses typically are conducted only to supplement quantitative field studies with qualitative data, and seldom are such data connected to quantitative data on student or item performance. This paper presents an example of how data from an analysis of mental operations collected using a sociocognitive approach can be quantitatively integrated with other data on student and item performance to validate in part an assessment of higher education students' competency in business and economics. Evidence of forward reasoning and paraphrasing as mental operations is obtained using the think-aloud method. As part of the validity argument and to enhance credibility of the findings, the generalized linear models are expressed as multilevel models in which the analyses of response processes are aligned with quantitative findings from large-scale field studies.

This paper describes the successful application of a computer-supported collaborative learning system in teaching e-commerce. The authors created a teaching and learning environment for 39 local secondary schools to introduce e-commerce using a computer-supported collaborative learning system. This system is designed to equip students with additional knowledge and skills in e-commerce. In this paper, the authors focus on the practical implications of the project-based learning approach on the teaching and learning of introductory e-commerce in the business context. Results indicate that students are interested in the proposed approach, particularly in learning by doing. In conclusion, the authors describe in this paper the successful development of a project-based teamwork game environment for the teaching and learning of e-commerce in schools. This environment can enrich learning and the pedagogical use of development tools in the academe. Finally, the paper puts forward two propositions that can guide hypothesis generation in future research.

Part of the Green Deal policy of the EU is the restoration of nature. This policy is not new as Directive 92/43 on the conservation of natural habitats and of wild flora and fauna has already resulted in the designation of special areas of nature conservation. Recently, the draft regulation on nature restoration was adopted after a heated debate in both the European Parliament and the Council. It is clear from the outset that the need to protect natural sites is high on the agenda of the EU. The Member States are responsible for implementing the EU rules on the management of natural sites. It goes without saying that this implementation will trigger huge investments by these States. This raises issues of EU State aid law: if entities engaged in economic activities receive funding with a view to the management of natural sites, it has to be examined whether this is in line with Articles 107-109 TFEU. In this paper it will be explored whether the concept of Services of General Economic Interest (SGEI) is capable of accommodating nature management concerns in the application of the EU State aid rules. This concept has been used for striking a balance between the necessity to ensure undistorted competition in the EU internal market and various public interest policies. It will be argued that on the basis of arguments derived from ecological solidarity and ecological heritage, the management of natural sites may be designated as a SGEI mission. However, in this regard, it is of great interest to acknowledge that this management consists of three categories of activities: 1) the acquisition of natural sites (in order to make the management of natural sites possible), 2) nature conservation (aimed at the preservation and protection of natural sites), and 3) exploitation of natural sites (such as the selling of wood and touristic activities). The current approach developed in the decisional practice of the Commission and the case law of the Union Courts do not pay due consideration to the special characteristics of these activities and, as a result, it suffers from conceptual problems. This prevents EU Member States from financing projects geared towards the sustainable exploitation of natural sites. In this contribution, an alternative approach will be developed in order to do justice to the wide variety of nature management activities. Such an approach could contribute to the attainment of the Green Deal goals.

Practical project experience as a means of augmenting traditional classroom learning has long been viewed as a value adding curricular exercise. While students participating in the projects gain valuable skills that will enhance their personal marketability, successful projects also benefit the client companies involved and help enhance the image of the university. Substantial effort goes into planning and implementing such an experience and involves extensive coordination with multiple constituents. This article details how a project-based capstone experience was developed in partnership with the local business community and the College's Center for International Business as part of the degree requirements for a relatively new Bachelor of Science in International Business program. (Contains 2 tables and 2 footnotes.)

Based on the diffusion of innovation theory (E. M. Rogers, 1983, 1995), the authors examined the antecedents of the adoption of electronic learning (e-learning) systems by using a time-based assessment model (R. C. Beatty, J. P. Shim, & M. C. Jones, 2001), which classified adopters into categories upon point in time when adopting e-learning systems. Based on a structured questionnaire survey from 143 business organizations, results indicated significant differences in the reasons why adopters decided to adopt e-learning systems. Technical compatibility, top management support, and social pressures had a greater influence on the adoption of the e-learning systems by the early adopters than on the late adopters. (Contains 3 tables and 1 figure.)

Since its inception at Harvard in 2004, the social network, Facebook, has grown dramatically and spread across the globe. It will soon have 1 billion users and is now operative in over 75 languages. A large percentage of undergraduates are now active on Facebook. Much of the recent literature on Facebook focuses on business applications and how it can contribute to growing profits and market share. Little attention has been directed to the academic implications of Facebook. The focus of this article is to assess critically the scholarly uses and abuses of Facebook. The article draws on several theoretical frameworks such as those of Ivan Illich (conviviality of technologies), Denis Goulet (technology as a two-edged sword), and Mihaly Csikszentmihalyi (optimal human experience and flow). Many scholarly uses of Facebook are presented documenting its potential for enhancing academic work. That is followed by a discussion of negative aspects of the technology and potential adverse effects on humans in terms of their productivity and capabilities. If used critically and creatively, these new networks can enhance in valuable ways human, intellectual, social, and cultural capital. In a networked knowledge society, students now have extraordinary new tools to help them realize their intellectual, cultural, and social potential. (Contains 2 tables.)

Opportunities for community employment of people with intellectual and developmental disabilities are limited, and have not improved over the past quarter century of interest and effort. This report provides the findings from an outcome study of this issue. Twenty-seven people with intellectual and developmental disability, residents in Kent County, Michigan, USA, chose to engage in microenterprise and became the basis of this study. We measured changes in the qualities and quantities of work life. Participants reported enhanced quality of work life in most of the 17 areas. Their overall "scale score" significantly increased by 26 points on a 100-point scale. The support workers' data revealed significantly enhanced quality of work life in 5 of 14 areas, and their overall scale increase of 6 points approached statistical significance. Preliminary findings are regarded as encouraging, particularly because statistics on competitive and supported employment have not improved in 25 years. Microenterprise offers an alternative that promises to be satisfying, meaningful, enjoyable, and may cost significantly less to implement than traditional sheltered workshops and adult day activity centers.

Museum leaders around the country are in the midst of examining and changing their business models in response to new economic realities. Museum educators have an opportunity to play a leading role in this endeavor. To do so educators must understand the relationship between money and mission. For too long there has been a belief that the educators' role was to carry out the mission of serving the public, and that others--the board, the executive director, or the development director--would raise the funds. However, it is a mistake to consider mission work and money work as separate. They should be viewed as intimately related, each depending on the other, existing together within a system of value exchange. This article presents a strategic thinking process that museum educators can use to help their organizations become more financially viable and sustainable.

This article considers the methodological challenge of quantifying the social value generated through social enterprise activity. It argues that in the context of increasing enthusiasm for social enterprise as a mechanism for delivering social services and for tackling social exclusion, it is increasingly necessary to be able to value social impacts. Further it will be necessary to be able to assess the potential creation of social value from different investments in social enterprise. Specifically, this article considers methodology of social return on investment (SROI). SROI has become increasingly promoted in both policy and practice in the United States and the United Kingdom. This article considers the development of this methodology and draws on lessons from international development to highlight the limitations of the current use of SROI. (Contains 1 figure, 2 tables and 10 notes.)

This study examined the user-interface characteristics and effectiveness of the e-government-to-business (G2B) sites of the 50 U.S. states and Washington, D.C. A group of 306 online users were trained to assess the sites. The findings indicate that the majority of the state G2B sites included the user-interface characteristics that provided online users with positive experiences when visiting the sites. The e-services of (a) business licenses, permits, and regulations, (b) business taxes and reporting, (c) doing business with the state, (d) employment and workforce information, and (e) how to start a new business were available on most G2B sites with effective informational, interactive, transactional, and intelligent capacities. However, the study also identified some weaknesses that caused negative experience to online users. The findings of the study provide business and technology educators with the information they need to keep their e-business and Web design curricula current. (Contains 3 tables and 2 figures.)

To meet the challenges of the 21st century B-schools are revising curriculum, delivery and outcome assessment modalities. Today, the proportion of electives and other specialty offerings in many MBA programs now constitutes more than 50% of the total curriculum. However, this focus on customization, integration and flexibility is not without its own challenges including quality assurance and implementation. Benchmarking, which involves the assessment of a variety of inputs including student satisfaction, the business community and the accreditation process represents, one approach for meeting these challenges. The purpose of this paper is twofold: 1) to benchmark trends and challenges in MBA programs geared towards the working adult and 2) to outline a process for implementing more flexibility and customization in MBA curriculums. The results of a student satisfaction survey of MBA graduates revealed that a customized curriculum yielded greater insights and enhanced job related capabilities than a generalized curriculum. (Contains 5 tables and 3 figures.)

The role of businesses in public schools in the United States has expanded during the era of standards-based reform. This article provides a critical analysis of (a) the argument fundamental to that business influence across the spectrum of involvement; "schools should be run like businesses" and (b) the assertion that "if done so, kids would learn more, parents would be happier, and society would gain immensely." Examined here are the arguments of William G. Ouchi, one of prominent proponents of implementing business management practices in school districts. Ouchi claims to have found exemplary school districts that have, through implementing "seven keys to success," turned themselves around. The authors conclude that neither academic nor financial data from Seattle Public Schools, one of Ouchi's putative exemplars, support the claim.

Problem: No systematic research has been conducted about loss of face in Chinese business culture. General research questions: What causes Chinese businesspeople to lose face when conducting business intraculturally and interculturally? Setting: People's Republic of China. Participants: 34 Chinese businesspeople from Beijing, Shanghai, Guangzhou, Hong Kong, and Taiwan. Methods: Structured open-ended interviews. Main findings: In intracultural business the major causes of loss of face were public criticism and rejection, with mild responses to loss of face except when subordinates caused superiors to lose face and sometimes when a peer caused another peer to lose face. In intercultural business the major causes of loss of face were foreigners' arrogance, politics and international events, and foreigners' criticism, with most responses to loss of face being minor. Recommendations: Recommendations are provided for businesspeople operating in the Chinese environment and for researchers conducting investigations about face in Chinese business culture.

The fields of Management Science (MS) and Operations Management (OM) have co-existed in business school curricula for over a half century. This paper examines five trends that point toward a bright future for Operations Management in the business curriculum. These trends include an increasing emphasis on global competition, the growth of the supply chain as a competitive weapon, more participation from the Operations function in formulating business strategies, the continued dominance of the service sector over the manufacturing sector in developed economies, and increasing demand for general management skills over technical skills for business school graduates. The de-emphasis on technical skills and the fact that MS techniques have been subsumed into other functional areas indicates that the future of Management Science in the business curriculum may not be as bright.

The College of Business and Economics at the University of Idaho conducted a pilot study that used commercially available encryption software called Securexam to deliver computer-based examinations. A multi-step implementation procedure was developed, implemented, and then evaluated on the basis of what students viewed as valuable. Two key aspects in this procedure raised some concern. First, the faculty team conducting the study (the authors of this article) preferred that the encryption software itself not negatively affect students (for example, their score on an examination or their individual psychological response). Second, the authors wanted to provide meaningful support in the form of help with the technology for students to facilitate their use of the encryption software while not biasing their exam scores. The authors based the conceptual links between faculty support activities and the students' examination performance and psychological attributes on the Technology Acceptance Model (TAM). The purpose of this research was not to empirically test the model but to provide the conceptual linkages between practical methods faculty can employ and outcomes associated with students' use of examination encryption software. The results of this study show that giving students the opportunity to practice using encryption software before taking an examination reduces their anxiety, improves their attitudes toward the software, and improves their perceptions of their performance on the examination. Faculty encouragement in using the encryption software also positively affected student attitudes toward the software. Furthermore, none of the faculty activities influenced student grades on the examination, implying that these faculty activities do not bias performance on the exam despite their positive effects on student attitudes. (Contains 2 tables, 1 figure, and 14 endnotes.)

Research has increasingly recognized the importance of rhetoric to organizational functioning. However, there remains a paucity of detailed analyses probing its nature, particularly in such contexts as public accounting. The purpose of this paper is to deconstruct two forms of rhetoric, which are prominent within international public accounting firms and are emblematic of two modes of governance that are dominant in contemporary society-bureaucracy and expertise. The first is the formalist voice, that focuses on the objectivity with which firms are managed by administrative partners; the second is the expertise voice, that focuses on the subjectivity of practice partners which is necessary for exercising professional judgment. It is concluded that the distinction between objectivity and subjectivity is inherently contentious as each is enlisted to supplement the shortcomings of the other in these firms. Instead they may be seen as involved in a relationship in which they are inexorably intertwined.

Recruitment is a fundamental function in an organization's human resource management department. Its goal is to attract more qualified candidates for potential employment. The adoption of effective recruitment methods by organizations will increase their ability to recruit competent employees with the necessary skills, thereby helping them master their roles. The purpose of this research was to assess the effect of promotion practices on employee performance in the National Bank of Kenya Limited. The following theories underpinned the study; Cattell’s 16PF Trait Theory, Expectancy Theory and Equity Theory. This study employed a descriptive survey design with a target population of 215 members of staff consisting of managers, supervisors and, Bank officers from the Human resource department, Operations department, Marketing department and Finance department of the National Bank of Kenya, head office. Various departments were chosen using both stratified sampling and simple random sampling methods, based on their employee levels. A sample comprising 144 respondents was utilized for data collection using a questionnaire and an interview guide for the head of personnel service. Quantitative information obtained was edited, coded and analyzed. Data was analyzed using the Statistical Package for Social Science (SPSS). Both descriptive and inferential statistics were utilized in this study with the results given in tables and figures. The study found that promotion practices had positive statistically significant influence on employee performance in the NBK. On promotion practices, the study concluded that the bank has a promotion policy for employees and that promotion is accorded to employees based on merit.

Total Quality Management (TQM) has gained significant attention across various industries as a concept to enhance organizational performance, including in banking industry. This research paper aims to investigate the implementation and impact of TQM principles in the banking industry, exploring its essential indicators including service quality, market orientation, and customer satisfaction. The study begins by reviewing the existing literature on TQM and its application in the banking industry, highlighting key concepts, methodologies, and discussion. Empirical data was taken from 185 bank workers in East Java Region of the Republic of Indonesia, especially Surabaya City. This study uses Confirmatory Factor Analysis to test construct reliability and validity, while the relationship between variables is examined with Partial Least Square/ PLS-SEM. This research uses purposive sampling, we are targeting private bank workers in Surabaya through online questionnaires spread by social media. This research contributes to the existing body of knowledge by providing a comprehensive review and analysis of TQM implementation in the banking industry. This research findings demonstrate that TQM has a significant relationship with Customer Satisfaction, Service Quality, and Market Orientation. Abstrak dalam Bahasa Indonesia. Manajemen Mutu Total (TQM) telah mendapatkan perhatian signifikan di berbagai industri sebagai konsep untuk meningkatkan kinerja organisasi, termasuk dalam industri perbankan. Makalah penelitian ini bertujuan untuk menyelidiki implementasi dan dampak prinsip-prinsip TQM di industri perbankan, mengeksplorasi indikator-indikator pentingnya termasuk kualitas layanan, orientasi pasar, dan kepuasan pelanggan. Studi ini dimulai dengan meninjau literatur yang ada tentang TQM dan aplikasinya dalam industri perbankan, menyoroti konsep-konsep kunci, metodologi, dan diskusi. Data empiris diambil dari 185 pekerja bank di Wilayah Jawa Timur Republik Indonesia, khususnya Kota Surabaya. Penelitian ini menggunakan Analisis Faktor Konfirmatori untuk menguji reliabilitas dan validitas konstruk, sementara hubungan antar variabel diperiksa dengan Partial Least Square/PLS-SEM. Penelitian ini menggunakan purposive sampling, kami menargetkan pekerja bank swasta di Surabaya melalui kuesioner online yang disebar melalui media sosial. Penemuan penelitian ini berkontribusi pada tubuh pengetahuan yang ada dengan memberikan tinjauan dan analisis yang komprehensif tentang implementasi TQM di industri perbankan. Temuan penelitian ini menunjukkan bahwa TQM memiliki hubungan yang signifikan dengan Kepuasan Pelanggan, Kualitas Layanan, dan Orientasi Pasar.

As one of the most important industries of a country’s economy, banking is now faced the challenge of competition and demand from the customers to provide excellent service. In addition, the advancement of technology has opened up opportunities to increase service quality of banking offerings. One of the newest approaches is digital banking. Unfortunately, the literature is still limited in this area especially on the customer adoption of this service. The objective of this study is to find driving factors that contributes to the intention to use and reuse digital banking especially in generation Z and Millenials. It is hypothesized that there are six factors that might drive the intention, includes performance expectancy, effort expectancy, social influence, perceived service quality and hedonic motivation. It has also argued that intention is mediated by customer experience. Quantitative research was conducted to 105 respondents in Indonesia where digital banking is flourishing. The results provide valuable insights to the factors of digital banking usage intention in the future.

We evaluate the direct employment effect of the public investment in key infrastructure ‒ electricity, roads, schools and hospitals, and water and sanitation. Using rich firm-level panel data from 41 countries over 19 years, we estimate that US$1 million of public spending on infrastructure creates 3–7 jobs in advanced economies, 10–17 jobs in emerging market economies, and 16–30 jobs in low-income developing countries. As a comparison, US$1 million in public spending on R&D yields 5–11 jobs in R&D in OECD countries. Green investment and investment with a larger R&D component deliver a higher employment effect. Overall, we estimate that 1% of global GDP in public investment can create more than seven million jobs worldwide through its direct employment effects alone.

The TAKEOVER TRIO is a business game about a takeover. Three stakeholders (mother company, ailing daughter company, and potential buying company) must agree on a plan to prevent compulsory liquidation of the daughter. The primary learning objective is to make participants aware of the effect of negotiation process parameters on its outcome. Depending on the facilitator's aims, he or she could highlight either or all of the following process parameters: logical thinking, creativity, dominance, or process management. The game scenario is not based on a real-life case (all data are fictional) but has been devised to balance three stakeholders to prevent an obvious outcome. It takes at least 12 people to play and 3 hours, plus about an hour of preparations for each participant.

"Social capital" describes the strength of community as measured by the connections and levels of trust among its members. These connections are both formal and informal and the benefits include better health and better academic achievement. In this article, the author proposes two types of experiments to determine whether the relationship between student achievement and social capital is causal. The author's first proposal is to press for and support coordinated efforts among governmental agencies, private businesses, and nongovernmental organizations in efforts that promote civic engagement in the service of academic achievement in the nation's children and adolescents in an attempt to change social capital in a community and examine the impact of the increase or decline. The second one has been conducted on a small scale. Academic service-learning is a strategy that teaches curricular content through community service activities. The presence of service-learning is growing in U.S. schools and provides a notable exception in decline of social capital.

The first academic sabbatical was introduced at Harvard in 1880. In recent years, commercial enterprises have also identified workplace benefit programs as "sabbaticals." Benshoff and Spruill (2002), whose own study investigated the success of sabbaticals for counseling professors, also indicate an increased interest in the sabbatical's potential merits by such diverse organizations as public schools, businesses, and medicine. But does the use of this common term also imply commonality in implementation? It is possible that the invasion of sabbaticals into the commercial arena has been accomplished in a manner dissimilar to the traditional model found in academia. The purpose of this article is to determine if essential similarity exists between the traditional definition of an academic sabbatical and the commercial implementation of the employment benefit.

External communities of practice are groups formed by company clients and employees based on common interests, commitment, mutual trust and collaboration whose members regularly share knowledge and learning. This paper examines how external communities of practice contribute to the creation of relational capital through an empirical investigation of 139 small to medium-sized enterprises in the Spanish optometry sector using structural equation modelling validated by factor analysis.

Argues that postmodern students are fundamentally different from the students who preceded them and must be taught differently. Suggests that current students demand relevance as opposed to theory. Offers suggestions for using business strategies to integrate postmodern students into the classroom. Contains 7 references. (NB)

ON 17 NOVEMBER 2023, the AMS Council approved posting the updated version of the AMS 'Bachelor's Degree in Atmospheric Science' statement. The goal of this statement is to provide meteorology [...]

This research utilizes a fixed effect model to examine how uncertainty avoidance, as a cultural value of a nation, and the financial health of the firms impact earnings management practices in nine Asia-Pacific countries. This study reveals that companies operating in countries with higher uncertainty avoidance and those with better financial performance are less likely to manage earnings figures. Additionally, the study highlights that firms that are more prone to financial failure tend to exhibit a greater degree of earnings management. Our findings assist stakeholders in identifying a firm’s specific characteristic of financial performance as early warning signals for managing earnings figures and understanding the influence of national culture on international differences in financial reporting. This study contributes to the existing literature on agency theory and earnings management by highlighting the significance of national culture and a firm’s financial performance in explaining corporate managers’ discretionary practices in Asia Pacific countries. By examining the Asia Pacific region, which encompasses diverse cultures, this study provides a comprehensive understanding of how cultural factors shape agency relationships and influence earnings management practices. Furthermore, considering the financial performance of firms in the Asia Pacific provides insights into how managers use earnings management techniques to achieve financial goals, manipulate performance indicators, or align their interests with those of shareholders.

AbstractAn increasing number of companies in China are adopting bottom-up shareholding increases to incentivize employees and stabilize stock prices. However, a research gap exists regarding China’s current accounting regulations for handling bottom-up equity incentives. This study aims to address this research gap by clarifying the accounting treatment of bottom-up shareholding increases by publicly traded companies in China. Specifically, it seeks to analyze the economic essence of such transactions and propose a framework for their accounting treatment. To achieve the objectives, this study conducts a comprehensive analysis of the relevant provisions of current corporate accounting standards in China. Additionally, it considers perspectives from contract law to provide a holistic understanding of the issue. Based on the analytical results, this study proposes that the economic essence of a publicly traded company’s implementation of a bottom-up shareholding increase is akin to the sponsor’s equity donation to the company. Consequently, it suggests that such transactions can be accounted for similarly to capital donations by controlling shareholders to publicly traded companies. Hence, this research offers valuable reference and guidance for the accounting treatment of bottom-up shareholding increases by publicly traded companies in China. Furthermore, it holds significant importance in the context of further standardizing China’s corporate accounting practices and contributes to international accounting standards.