The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder’s theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.

이 연구의 목적은 교과교육에서 실질적인 평등교육 실현을 위한 접근방법으로서 ‘학습자의 문화 및 학습 다양성을 고려한 수업 설계’ 논리 검토를 통하여 시사점을 얻고 이를 바탕으로 실제 모형이 될 수 있는 사례를 제시함으로써 현장 교과 담당 교사의 수업 설계와 실천에 도움이 되는데 있다. 목적 달성을 위한 연구 내용은 다음과 같다. 첫째로, 학습자의 다양성을 문화적 다양성 및 학습 다양성이라고 전제하고 이러한 다양성을 고려한 수업설계의 의미와 논리 검토 방향을 제시하였다. 둘째로, 학습자의 다양성을 고려한 수업설계 논리로서 다문화교육의 관점을 기초로 학습자의 다양성을 고려하는 수업 설계에 도움이 될 수 있는 수업 전략을 정리하였다. 이러한 정리를 기초로 수업 요소인 목표, 내용, 방법, 자료, 평가, 학습 환경 등을 중심으로 ‘수업설계에서 학습자의 다양성 고려’를 위한 시사점을 도출하였다. 셋째로, 시사점을 바탕으로 학습자의 다양성을 고려한 수업설계 방향과 수업 설계 시 유의점 등을 제안하고 중학교 사회과 수업 지도안 작성에서 학습자의 다양성을 반영하는 방법을 사례로서 제시하였다. 현장 교사는 교실 수업을 통하여 모든 학습자의 학습동기를 촉진하고 학습 효과를 최대화 할 수 있는 실질적인 평등 교육을 실천하기 위하여 학기 및 학년 초에 각 학습자의 문화 및 학습 다양성에 대한 조사 자료를 확보하고 이것을 수업 설계·실행에 반영할 수 있어야 한다. 그러한 수업을 설계하고 실행하는 교사의 자질육성을 위한 예비 및 현직교사 교육 및 연수 기관의 교육과정 운영 역시 필요하다.

In today’s complex, multicultural world, discourses and language vernaculars are more diverse than ever. Educational institutions often privilege the historically dominant vernacular (such as white middleclass English which is sometimes called “Standard English”). This language bias disadvantages students form working class and ethnically diverse communities. An examination of the debates on discourse and power in the US will have applicable suggestions for multicultural education in other parts of the world. Because of educational privileges granted to White European families, they still make up the majority of US students attending university. The privileging of “Standard English” assures that the transmission of knowledge and framing of educational goals favors those who share this discourse practice. Effective multicultural teachers deploy discourse that is an invented hybrid - neither formal professional English nor the primary community discourses of the students in their classes. It is a mixture that marks points of unity as well as steps towards induction to new discourses that reach across different generations and different local experiences within the complex web of Global Emergent Discourse. Multicultural teachers use a hybrid discourse to effectively engage students in a complex curriculum. The hybrid Global Emergent Discourse is also a validation of the perspective and values of both the teachers and the students and stands in contrast to and critique of the one way transmission of knowledge and framing of educational goals that is often the official practice of schooling in the United States. This paper is proposes that a broader, more inclusive, expansion of language diversity can allow students from all communities to not only have access to higher education but can reshape education to serve the needs and interests of all communities in respect to democratic principles and social justice.