Making Room for Ethics:Spaces, Surveys and Standards in the Asia-Pacific Region

This article examines the work that goes in to ‘making room’ for ethics, literally and figuratively. It follows the activities of a capacity building Asia-Pacific NGO in training and recognising ethics review committees, using multi-sited field materials collected over 12 months between 2009 and 2010. Two queries drive this article: first, how are spaces made for ethical review –politically, infrastructurally, materially ­– as committee members campaign for attention to ethics and access to offices in which to conduct their meetings? Second, how are the limits of ‘local circumstance’ negotiated during a review of the committee’s work: what does the implementation of standards in the area of ethics look like? I then discuss what standards of ethics practice mean for more fraught questions of the universal in bioethics. Rather than regarding ethics systems as backgrounds to global health projects, this article’s STS and ethnographic approach reveals ethical review as a site of contested standardisation

The political economy of convergence: The case of IFRS for SMEs.

This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global convergence of financial reporting standards is a politically motivated agenda. The movement towards standardisation of financial reporting has been described in various ways including, adoption, application, transitioning, implementation (Brown and Tarca 2012), harmonization (Strouhal 2012) and convergence (Stevenson 2012; Street 2012; Pawsey, Brown and Chatterjee 2013). In this paper the term convergence encapsulates the efforts by developing countries to revise their national standards to be the same as IFRSs. The IFRS for Small and Medium sized Enterprises (IFRS for SMEs) was partly to facilitate developing economies’ commitment to convergence (UNCTAD 2009). Introducing a two-tier system implied by a special IFRS for SMEs is the first synthesis of the international convergence process (Rodrigues and Craig 2007). Given that small and medium sized enterprises (SMEs) are increasingly important in the global economy, it is equally important that there is a clear set of principles underpinning financial reporting for these entities. However, there is limited discussion on the development of the IFRS for SMEs in the academic literature. Only very recently have academics from developing countries engaged in discussions on IFRS for SME adoption (Phang and Mahzan 2013). Therefore, this paper provides an understanding of the activities that led to the promulgation of the standard and the efforts of the World Bank, the United Nations and other international organisations to bring this issue onto IASB’s agenda since early 2000. This paper is timely as the IASB has commenced its comprehensive review of the IFRS for SMEs (IASB 2012)

Evaluation of the arrangements to assure the consistency of teacher assessment in the core subjects at key stage 2 and key stage 3

"This report is published in response to the annual Ministerial remit to Estyn for 2009-2010. It contains an evaluation of the arrangements to assure the consistency of teacher assessment in the core subjects in key stage 2 (KS2) and key stage 3 (KS3)." - introduction

Connecting worlds: the translation of international auditing standards into post-Soviet audit practice

This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of international standardisation projects. It shows how ideals of audit universalism and international comparability become enmeshed in, and challenged by, global divisions of audit labour, problems and practices of power and exclusion, and struggles for intra-professional distinction, which in turn undermine as well as promote the connecting of worlds through standards

Diploma qualifications monitoring: findings from the scrutiny of level 2 and level 3 diploma constituent qualifications in 2010

In 2010, the Office of Qualifications and Examinations Regulation (Ofqual) monitored three new specifications in principal learning: Edexcel level 3 in Construction and the Built Environment; OCR level 3 in Information Technology; and VTCT level 2 in Hair and Beauty Studies. We also completed scrutinies of AQA-City & Guilds level 2 in Engineering; Edexcel level 2 in Society, Health and Development; and OCR level 2 in Creative and Media that were begun in 2009; and we conducted a scrutiny of AQA-City & Guilds level 3 extended project qualification. The findings from our monitoring of these qualifications are detailed in this report. In 2010, the number of candidates who entered the principal learning qualifications remained relatively small, and there was little evidence of candidate performance available at the higher grades. Centres and candidates are still adapting to the demands of these new qualifications, and awarding organisations are still establishing the standards. In general, we found that the scrutinised qualifications addressed the specification content and learning outcomes appropriately, and assessments were varied and challenging for the full range of candidates. However, there were a number of findings that related to each specification individually. These findings included opportunities to improve: the design of question papers and mark schemes; the guidance to centres and consortia; and awarding organisation procedures for the training of examiners and moderators, and for setting grades. We have required awarding organisations to agree appropriate action plans to address the issues raised by our monitoring. We will monitor the implementation of these action plans in future series