Activism, reflection and Paulo Freire – an embodied pedagogy

This paper explores the critical pedagogy of activists as they participate in activism on some of the most important human rights issues of our time. I argue the pedagogy of activism is critically cognitive and embodied in a practice that is inherently social. The paper commences with some writing on what I claim is Freire’s own activism, always working towards a struggle for social justice and social change. His educational practices were never removed from sites and movements of struggle and resistance and he encouraged teachers to be political, that their teaching should never be disassociated from a critique of the political and social realities that impact on and create impediments to a democratic education.The paper then outlines empirical research on the learning dimensions of activists conducted in Australia and draws on some of the personal narratives of activists. I explore the reflexivity of activists as they work within and against the state, on issues of indigenous self-determination, racism, religion, homophobia, urban development, climate change, civil liberties, economic inequality and others. I argue for a critically reflexive pedagogy, as Paulo Freire reminds us, activism without purposeful reflection has the potential to become what he termed “naïve activism’’. That is, a focus on the theory and philosophical underpinnings of activism, and the tactics and strategies necessary to instigate social change, can create a pedagogy that is wanting in praxis. Yet the urgency of activism and the desire for significant social change often prevents a critical space for reflection to occur.The paper concludes with some suggestions for how Freire’s writing on praxis, can improve activists important practice.

The rigour of IFRS education in the USA: analysis, reflection and innovativeness

International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US Securities and Exchange Commission has recently allowed the filing of IFRS-based financial statements from foreign issuers and is presently considering the same from domestic issuers. Owing to lack of IFRS education and training in the country, concerns have been expressed about such moves of the USA towards IFRS. Following such concerns, the aim of the present study is to review previous literature on IFRS education to reflect on the present status of IFRS education in the USA. The research method includes a review of past literature on IFRS education in the Business Source Complete database from 2001 to 2012. In line with the review, this study reports that active learning approaches that stimulate critical thinking and judgement skills of students are the best methods to teach IFRS. The studies reviewed also report the lack of teaching materials, including software and technologies, to effectively teach IFRS. The only active learning strategies advocated in previous studies were the use of case studies and real life examples. Additionally, this study advocates the use of problem-based learning strategies. This study also reports the lack of research investigating students’ and educators' perceptions of available resources and approaches. Future studies are suggested in this direction, employing surveys and interviews.

Productive reflection at work: Learning for changing organizations

This book is an accessible entry point into the theory and practice of work reflection for students and practitioners. Taking a cross-disciplinary approach, it covers management, education, organizational psychology and sociology, drawing on examples from Europe, the Middle East, North America and Australia. It traces reflection at work from an emphasis on training, through a focus on how organizations learn, to a concern with the necessary learning groups to operate effectively. It emphasizes productivity combined with satisfying lived experience of work life and points the way to a new collective focus on learning at work. © 2006 David Boud, Peter Cressey and Peter Docherty. All rights reserved.

Promoting reflection in professional courses: the challenge of context

Reflection and the promotion of reflective practice have become popular features of the design of educational programmes. This has often led to learning being more effectively facilitated. However, alongisde these positive initiatives have grown more disturbing developments under the general heading of reflection. They have involved both misconceptions of the nature of reflection which have led to instrumental or rule-following approaches to reflective activities, and the application of reflective strategies in ways which have sought inappropriate levels of disclosure from participants or involved otherwise unethical practices. The article examines the question: what constitutes the effective use of reflective activities? It argues that reflection needs to be flexibly deployed, that it is highly context-specific and that the social and cultural context in which reflection takes place has a powerful influence over what kinds of reflection it is possible to foster and the ways in which this might be done. The article concludes by exploring conditions in which reflective activities might appropriately be used in professional education

Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?

Purpose – This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful stakeholders are obliged to behave in a responsible manner to constrain earnings management, thereby reporting higher-quality earnings to investors. Design/methodology/approach – This paper explores the relationship between CSR disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful stakeholders are obliged to behave in a responsible manner to constrain earnings management, thereby reporting higher-quality earnings to investors. Findings – Results show that managers in an emerging economy manage earnings when they provide more CSR disclosures. Such earnings management is achieved through income increasing discretionary accruals. Furthermore, companies from export-oriented industries dominated by powerful stakeholders (international buyers) disclosing more CSR activities, provide transparent financial reports through constraining earnings management. Originality/value – The findings of this study are significant for both investors and policymakers. Investors should not take for granted that firms engage in CSR activities, behave ethically and provide transparent financial reports. As we document that firms might manipulate earnings through discretionary accruals and provide less transparent financial reports to shareholders, the credibility of firms’ CSR policies should be assessed with caution. Policies directing at promoting socially responsible practices instead of motivating the desired behaviour, may provide managers with additional incentives to utilise CSR for opportunistic behaviour. Thus, policymakers need to be cautious about this opportunistic behaviour and enhance monitoring to enforce social compliance. Possibly, some guidelines can be introduced to confirm that CSR disclosures are based on actual practice and not just a “green wash” statement to deceive stakeholders.