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Co-authored by three South African academics working in higher education development, this chapter uses the transition from professional practice to academic contexts as an entry point into a discussion of transitions broadly. We reflect on the role of mentoring in supporting the multiple transitions which dual professionals navigate and what this means for the provision of inclusive, quality education (SDG 4) with a focus on higher education. In reflecting on this Sustainable Development Goal, we approach the topic of mentoring from a critical perspective which allows us to attend to the themes of power, access and equity that it invokes. The body of scholarship on the transition experiences of practitioners into academia has challenged the assumption that professional expertise translates into teaching expertise in the classroom. The opening vignette contextualizes this challenge. The vignette protagonist offers to support an academic colleague and approaches a mentoring expert to explore her guiding principles for mentoring within and beyond the classroom. The dialogue surfaces the need for mentoring that considers the various transitions that dual professionals navigate. We engage critically with international literature on the role and positionality of dual professionals in academia and reflect on selected concepts from this literature to highlight the importance of an adaptive mentoring approach for meeting academics in transition at their point of need. We offer a synthesis of literature on holistic approaches to mentoring, critically reflecting on how they enable inclusive quality education for the benefit of society.

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion.

This paper takes an interdisciplinary approach by utilizing equivalence theories from the discipline of translation studies. It canvasses two dichotomy-like approaches – natural versus directional equivalence and formal versus dynamic equivalence – to compose a theoretical framework within which to analyze 25 translation-related papers discussing accounting harmonization published from 1989 to 2018.

This paper presents evidence of theoretical contradictions likely to affect the development of translation research in accounting if they go unrecognized. Moreover, the analysis suggests that these contradictions are likely to originate in the assumptions of mainstream accounting research, which neglect both the constructed nature of equivalence and the socially constructed nature of accounting concepts.

Despite the significance of translation for the objective of international comparability, this paper is the first comprehensive theoretical approach to equivalence in accounting research. It responds to a recognized demand for studying equivalence and its limitations, challenges many of the expectations accounting research places on translation and discusses the possible origins of related assumptions.

The institution of food and cookery exhibitions and the dissemination of practical knowledge with respect to cookery by means of lectures and demonstrations are excellent things in their way. But while it is important that better and more scientific attention should be generally given to the preparation of food for the table, it must be admitted to be at least equally important to insure that the food before it comes into the hands of the expert cook shall be free from adulteration, and as far as possible from impurity,—that it should be, in fact, of the quality expected. Protection up to a certain point and in certain directions is afforded to the consumer by penal enactments, and hitherto the general public have been disposed to believe that those enactments are in their nature and in their application such as to guarantee a fairly general supply of articles of tolerable quality. The adulteration laws, however, while absolutely necessary for the purpose of holding many forms of fraud in check, and particularly for keeping them within certain bounds, cannot afford any guarantees of superior, or even of good, quality. Except in rare instances, even those who control the supply of articles of food to large public and private establishments fail to take steps to assure themselves that the nature and quality of the goods supplied to them are what they are represented to be. The sophisticator and adulterator are always with us. The temptations to undersell and to misrepresent seem to be so strong that firms and individuals from whom far better things might reasonably be expected fall away from the right path with deplorable facility, and seek to save themselves, should they by chance be brought to book, by forms of quibbling and wriggling which are in themselves sufficient to show the moral rottenness which can be brought about by an insatiable lust for gain. There is, unfortunately, cheating to be met with at every turn, and it behoves at least those who control the purchase and the cooking of food on the large scale to do what they can to insure the supply to them of articles which have not been tampered with, and which are in all respects of proper quality, both by insisting on being furnished with sufficiently authoritative guarantees by the vendors, and by themselves causing the application of reasonably frequent scientific checks upon the quality of the goods.

The decade has witnessed unprecedented interest in what has been seen as a radically new direction in the management of people in organisations: human resource management (HRM). HRM has, however, been bedevilled by controversy and ambiguity to the extent of being regarded as just another “flavour of the month” management rhetoric. There is little consensus about what HRM means and what it entails in practice. Conceptual clarity is sought by adopting a multiparadigmatic approach to analyse HRM, which is classified into “hard” and “soft” variants. The use of paradigmatic “frames” or “lenses” enriches our understanding of them, and should enhance our appreciation of the implications of different approaches in the management of employees.

This exploration of management history focuses on mass entertainment media to determine the history of the efficiency expert in popular culture. It reviews the history of the image of the efficiency expert in film and on American‐produced television programs. The review shows that this profession is a universal and pervasive one, permanently embedded in our culture and catholic in background, occupation and workplace. It is generally a man’s job. The most significant historical trend is a sharp change from the efficiency expert as an amusing and relatively harmless character to a malevolent one who is to be feared. Although television has only existed for about half as long as motion pictures, the depiction of the efficiency expert on TV is similar to his movie image. This widely recognized profession needs no introduction to the viewer. He is a negative figure, often laughed at but never admired.

The central concern of this paper is managers in the middle who are hierarchically suppressed by new systems from above and squeezed by new technologies from below. They represent one of the most disillusioned groups in work organisations. Mid‐career crises, redundancies and exhortations to perform better make their plight worse. One answer has been management development. My thesis here is that very little development actually occurs as strategies and structures work against it and the realities of learning are ignored. If we hope to address this middle management problem we should return to the basics of the learning process.

BUSINESS leaders recur again and again in their public utterances to the difficulty of obtaining enough recruits of suitable calibre. What they have in mind, as Mr. David Barran, chairman of Shell Transport, implied recently, is university graduates. ‘What I am really pleading for,’ he said, ‘is a stronger bridge between education and industry, starting as far back as the sixth form and extending across the student years at university, helping the graduate to choose a career that will employ his potential to the best advantage.’