This study explores the challenges of implementing International Financial Reporting Standards (IFRS) at the organisational level. Based on interviews with experts with aggregated experience relating to the transition projects of over 170 reporting entities, this paper highlights the main challenges in delivering a successful implementation of IFRS. The findings show that the problems faced in implementation include lack of education and training, securing executive level support, identifying and responding to the wider business-related implications of the transition, and issues with capturing the necessary information for reporting under IFRS. This paper complements the existing literature and offers a qualitative alternative to considering the transition to IFRS, offering insight into the organisational context of IFRS implementation. These insights are useful not only from a historic perspective, but also for organisations and regulators in the many jurisdictions where IFRS is permitted but not required, where more reporting entities will voluntarily move to IFRS based reporting in the future. More broadly, they are also applicable to the challenges faced in implementing new and significantly revised IFRSs.

Historically, empirical research exploring the roles, responsibilities, and challenges of department chairs has been limited and narrow in scope. In addition, these studies have not kept pace with the rapidly changing nature of higher education. The current study consists of data collected from a survey of current and former chairs at a small, rural university in Pennsylvania. Questions in the survey included topics such as dealing with bureaucracy, lack of time for individual research, job-related stress, dealing with noncollegial faculty, excessive workload, and training for department chairs. Findings are in line with previous empirical research and illustrate the need for evidence-based decisions regarding the nature of academic department chair leadership training and support.

This article investigates how informal positions of power emerge within a community of practice and how positions of power influence communication and understanding about key issues. Findings from a study of one community of practice reveal Janusian leadership within the group and the effects of emergent, informal power roles on group goals, adding to theoretical knowledge about small groups, academic peer groups, and communities of practice.Key words communities of practice . leadership . power . sensemaking . small groups When teaching undergraduate students, instructors often depend on their near peers as sources of knowledge about teaching and learning (

In this article, we examine the role, status and autonomy of teachers at English private accountancy tuition providers from 1980 to the present. We argue that, during this period, teachers transformed from ‘rock stars’ who enjoyed significant status and autonomy over their work to ‘hygiene factors’ in a largely standardised and commodified teaching environment. Growing cost pressures on tuition providers and an increasing emphasis on the quality and consistency of the learning experience are identified as significant factors in this transformation. We discuss these findings with reference to current developments towards corporatisation and marketisation in the English higher education sector.

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