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The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS.

The study analysed the causal relationships between perceptions and the willingness of the accountants to adopt IFRS.

The findings revealed that perceived benefits drove the willingness to adopt IFRS whereas the perceived disadvantages and challenges diminished the willingness. Knowledge of IFRS enhanced the willingness towards IFRS adoption. Also, legitimacy desire enhanced the association between the perceived implications and the willingness to adopt IFRS.

The study contributes significantly to theory and practice as Vietnamese policy makers recently announced their strategic planning to full IFRS adoption by 2025.

The Victorian School of Languages began on the margins of the Victorian education system in 1935 as a “special experiment” supported by the Chief Inspector of Secondary Schools, J.A Seitz. The purpose of this paper is to present a historical analysis of the first 15 years of the “special experiment” and it reports on the school’s fragile beginnings.

The historical analysis draws on archival materials, oral sources and other primary documents from the first 15 years of the Saturday language classes, to explore its fragile role and status within the Victorian education system.

The Saturday language classes were experimental in nature and were initially intended to pilot niche subjects in the languages curriculum. Despite support from influential stakeholders, widespread interest and a promising response from teachers and students, the student enrolments dwindled, especially in the war years. As fate would have it, the two languages initially established (Japanese and Italian) faced a hostile war environment and only just survived. Questions about the continuing viability of the classes were raised, but they were championed by Seitz.

To date, this is one of few scholarly explorations of the origins of the Victorian School of Languages, a school which became a model for Australia’s other State Specialist Language Schools. This paper contributes to the literature about the VSL, a school that existed on the margins but played a pioneering role in the expansion of the language curriculum in Victoria.

Until the early 1970s the infamous ‘White Australia Policy’ restricted certain types of migrants from entering Australia, particularly those of Asian background, with the goal of creating an ‘Anglo-Celtic’ Australian nation. Post-war mass migration, mostly from Europe, had a significant impact on the ethnic composition of the population. Despite attempts to enforce a mostly ‘British’ migration, the resulting programme would see migrants come from many non-British source countries. This ultimately pressured the government into recognition of cultural diversity and eventually in the early 1970s through the proposition of a multicultural approach. In 1973 multiculturalism was officially introduced slowly becoming a defining national asset. From 1933 to 2001, Italians were the second largest migrant group contributing to Australia’s cultural ‘make-up’, right after the ‘Anglo-Celtic’ segment of the overseas-born population (UK, New Zealand and Ireland). However, the Italian migration of the 1950s and 1960s is a closed chapter of Australian migration history, and Australia now embraces migration from countries where it was initially rejected in the pre-1970s period – Asians, particularly those from China and India. While looking at the specific cases of Italian and Chinese settlement in Australia, this chapter also provides an historical overview of Australian migration policies. We argue that the gradual inclusion of non-British migrants in Australia has been guided since 1901 Federation by a form of ‘economic opportunism’ rather than a real intention to change the ethnic make-up of the population and identity of the nation. Despite forming and maintaining strategic partnerships with Asian countries, migration to Australia is still dominated by the need to preserve a distinctive ‘Anglo-Celtic’ character.

The purpose of this paper is to offer a new approach for small and medium enterprises (SMEs) in Australia to engage in sustainable trade with China through the use of Sister City relationships. The reason for writing this paper is to address this research gap with the aim of influencing government policy at the national and the local level.

The main methods used is a historical literature review, a critical review of the effectiveness of the Sister City relationships and an examination of a special Sister City relationship between Latrobe City in Australia and the Chinese city of Taizhou.

Throughout the course of the paper it was established that Sister City relationships had been insufficiently utilized as commercial facilitators and especially SMEs in regional Australia. This was especially evident in terms of trade relations with China.

This conceptual paper will require further research at different levels. Future research should establish what Australian sister cities with China are actually doing and how a more focused relationship utilizing SMEs in their territory might be utilized. This is clearly a limitation with this conceptual paper, which it is hoped will be overcome with new research planned by the authors.

The practical implications emerging from this paper is that Sister City relationships can be refocused from their current role to becoming structurally integrated into trade facilitators for SMEs in pursuing trade with China. Most Sister City relationships do not have a trade focus in the first instance. As a result of this paper we are hoping that local government policy makers and state government trade facilitators will see Sister City relationships in a new light.

This paper brings to attention cases of Sister City relationships which have gravitated towards a trade focus (an exception like Latrobe City) in which results are already evident. A paper of this kind is directed at governments at all levels as well as SMEs who wish to work better with government.

The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial attitude to the adoption of international financial reporting standards (IFRS).

This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU).

Both AC effectiveness, isomorphic forces and managerial attitude significantly contribute to the adoption of IFRS. However, the explanatory power of managerial attitude is subsumed in isomorphic forces and AC effectiveness. Results further indicate that AC effectiveness partially mediates the relationship between isomorphic forces and adoption of IFRS. In terms of control variables, ownership and capital structure are not significant predictors of adoption of IFRS.

To the authors’ knowledge, this is the first study to investigate the contribution of AC effectiveness, isomorphic forces and managerial attitude to the adoption of IFRS in MFIs using evidence from a developing country on the African scene like Uganda. Further, earlier literature has not tested the mediating effect of AC effectiveness in the relationship between isomorphic forces and the adoption of IFRS which has been reported in this paper.

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.