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This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

The purpose of this study is to predict the extent to which sociodemographic factors and forms of instruction influence university students' emotional experiences of distance education. The need for this research is in designing effective pedagogical methods and educational policies for distance or online education in comparison with studies from international university settings.

The research was carried out on an empirical basis using the binary logistic regression method. Data were collected through a questionnaire. A total of 569 respondents participated in the research. The effect of gender, level of education and students' preferred form of teaching (face-to-face or online) on their emotional experience of distance education was predicted.

University students are particularly vulnerable to psychological distress due to the COVID-19 era of distance education. Women are more likely to experience negative feelings about distance education than men. The negative feelings of students are caused by online education. Bachelor's students are more likely to experience negative feelings due to their lack of digital competence.

This study extends existing knowledge in terms of approaches to working with specific groups of bachelor's students in distance education. This area has not yet received such attention in universities. This fact makes this study to be original. The study has practical implications for the field of educational quality assurance for digital pedagogy.

In recent years, public sector innovation practices have continuously penetrated central and regional governments. Observations show that many new innovation ideas are abandoned after initial implementation. Therefore, this study aims to examine the dark side of local public sector innovation through the case of the Mobile Application System of Local Tax (SAMPADE) innovation.

This study used the concept of the dark side of public sector innovation with a focus on SAMPADE innovation. Qualitative study cases were used, and empirical data were collected from semistructured interviews and observations. Secondary data were collected from published primary study sources, including peer-reviewed journals, case studies, government newsletters, online newspapers and books.

Referring to local findings, this study noted the weaknesses of public sector innovation caused by the failure of policymakers to consider any negative effects.

This study only focuses on the dark side of one example of public service innovation. The results or other conclusions may vary depending on the unfavorable phenomena of public sector innovation.

The dark side of public sector innovation is a theme that many scholars have not analyzed. This study will contribute to the discourse, particularly in the context of local governance and developing countries.

Building on evolutionary emancipation theory, the purpose of this study is to investigate the impact of workplace fun on employees’ scouting behavior through the serial mediation of employees’ psychological empowerment and megaphoning.

A questionnaire survey technique is used to elicit the responses of 445 employees from service organizations.

The statistical results revealed that fun at work influences employees scouting behavior through the serial mediation of psychological empowerment and megaphoning. The direction relationship between fun and scouting was not statistically significant, thus a full mediation mechanism was proved.

The value of employees’ communication behavior has increased in the recent past, and it overweighs the conventional mediums (e.g. TV, radio and newspaper). But the antecedents and mechanisms through which communication behavior can be influenced are an area that has not gained researchers’ attention. This study proposes such a conceptual model and empirically tests it.

This article explores the education crisis in Cameroon, focusing on the personal experiences of teachers and the strategies they employ to reduce school dropout during the transitional phase from primary to secondary education.

Based on a teacher training programme, 31 interviews with primary and secondary school teachers were conducted. An exploratory research design with an inductive thematic approach was used to identify themes and establish code categories. This design allowed for flexibility in investigating contextual crisis factors by eliciting interpersonal stories and exploring the dynamics of each case.

Three types of dropout prevention strategies – either standalone or mixed – are identified, depending on network, opportunity or service factors. Network-based strategies are considered the most effective and popular, as school dropout is largely influenced by students’ social backgrounds, and teachers remain key players in community life. Lies and fictional narratives, through opportunity- or service-based strategies, create dishonesty and unrealistic expectations regarding final education outcomes. Each type of strategy has significant limitations due to the highly fragmented education system in the country.

The article reveals that school dropout prevention in Cameroon is hampered significantly by education disorganisation. Teachers’ individual practices are insufficient to convey the actual value of education and reverse dropout decisions made after careful consideration. A national pedagogy plan is needed to ensure continuity.

Humans are largely influenced by the environment in which they work, and the positive environment offers positive outcomes. Building on these lines, this study aims to propose and empirically investigate the relationship of fun on employees’ knowledge sharing behavior. The study also proposes and empirically tests the mediation mechanism of psychological empowerment and boundary condition of person–environment fit.

Considering the nature of the study, the data is collected from employees working in information technology firms at two points of time. At first point of time 600 questionnaire were distributed while at the end of second point of time all in all 313 useful responses were available for data analysis purpose.

The statistical analysis reveals that fun improves the psychological state of individual and in turn they share more knowledge. The findings also highlight that person–environment fit strengthens the relationship.

Based on the findings the study highlights some important theoretical and practical implications. The future direction is also provided based on these lines.

This study aims to determine the design factors that may affect the design of disabled students. Additionally, this study assesses and compares the reality between the public Jordanian universities’ built environment and international universities based on the Americans with Disabilities Act checklist – version 2.1 – to provide an accessible built environment for physically disabled people. Furthermore, this study examines the satisfaction degree of physically disabled people with the built environment in selected universities. Besides, this study examines the relationships/interrelationships between the students’ demographic factors, design factors and the degree of the disabled students’ satisfaction.

This research used different data collection methods to answer the research questions: literature review, observation and questionnaire. Additionally, this study used different analytical and statistical methods, such as comparative analysis between the local cases and the selected international case study based on the Americans with Disabilities Act checklist, version 2.1, descriptive analysis and Pearson r correlational statistics.

This research found that the Jordanian public universities did not apply all required design factors to achieve a high degree of the built environment of accessibility and provide all the requirements and needs of physically disabled students like international universities. Additionally, half of the physically disabled students respondents were satisfied with the availability and quality of pathways, ramps, doors and corridors, non-slippery materials, elevators, accessible entrances, entrances doors, methods of openings, adequate spaces for wheelchair students at the configuration of the entrance and the availability of railing. In contrast, they were unsatisfied with the availability of parking and bathrooms for each gender and signage systems. Moreover, this research found no significant differences between gender and educational level and all factors that may impact the students’ satisfaction with campus environmental design. Furthermore, this research found that there was a strong to very strong positive linear association and a significant correlation/intercorrelation between the availability and the design quality of parking, entrances, doors, lobbies and corridors, bathrooms, signage systems and information, ramps, elevators and stairs and the disabled students’ satisfaction degree.

This research tends to help disabled students participate entirely and independently in the built environment and all aspects of society, involve them within the community and facilitate their access to universities’ urban space. This research considers guidelines and checklists for architects and policymakers to apply through all design and retrofitting processes to meet disabled students’ requirements. This research provides a vital understanding of the needs of disabled students in educational spaces to create a barrier-free campus environment.

Inclusive design is a relatively new architectural concept. It provides means to ensure access and equal participation in the built environment, offers the opportunity to improve and design new equivalent solutions in architecture simultaneously and covers the way for a broad clarification of equality. Applying the concepts of inclusive design is a step toward eliminating the barriers imposed on the built environment in public universities and creating an accessible built environment. In addition, this research can guide future research in other institutions.

This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.

The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique.

The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance.

The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles.

This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia.

This paper describes the planning and implementation program of Remaja Berdaya Sehat Tanpa Rokok (JayaStar) or Empower Youth Healthy without Smoking (EYHWS). This is a pilot tobacco control program for smoking behavior with a community-based participatory research (CBPR) approach in a rural area of Indonesia.

This research used the participatory rural appraisal (PRA) method. The paper would describe three stages of the JayaStar program that started from diagnosis, planning action and taking action. Participants in this research were all youths aged 17–25 years including as many as 33 people. The key informants were the village head, the hamlet head, the hamlet head’s wife, the youth leader, health promotion officers at the Pleret Health Center and the Health Promotion Section of the Bantul Health Office.

The determinants of the youth empowerment process are divided into (1) predisposing factors, (2) group structure and (3) group climate. It has an important role in the success of the youth empowerment process in smoking behavior control. The implementation of the JayaStar program consisted of (1) outbound, and training with the theme of increasing self-potential; (2) training on the impact of cigarettes/vapors on the health of youths; (3) discussion and practice of making health campaign videos; (4) parenting program with the theme of the important role of parents in creating a healthy and superior young generation; (5) declaration and inauguration of JayaStar volunteers.

This research is an example of a successful community-based youth project that resulted in a demonstrable positive outcome. It demonstrates the importance of good relations between stakeholders. The JayaStar movement could be a potential model for youth empowerment projects to control smoking behavior among future generations in Indonesia.

In 2018, a group of higher education institutions (HEIs) in Switzerland started discussing the future of education. With the COVID-19 pandemic, many of their initial ideas and solutions were tested in the unpredictable, emergency online setting. This study aims to use student and faculty member perceptions to outline the future of higher education.

This research is based on eight surveys from students and faculty members at one Swiss HEI in business studies. While many previous studies focus on one group or one moment in time, this study examines the future of business education from both perspectives and traces the responses throughout the pandemic.

Teaching and learning strategies and perceptions evolved during the COVID-19 pandemic. Nonetheless, despite the potential, many HEIs simply reverted to normal instead of adapting to the “new normal”. Conversely, some HEIs have continued using the same exercises and tools that were used in the emergency remote pandemic-mode, without adapting or reflecting on the current learning environment. Based on the findings, both students and faculty members have increased their interest and proficiency in using digital tools although the students remained more open toward the opportunities of digital teaching and learning.

Based on the results, this study offers a model for the future of education that HEIs could implement when moving forward, whether on campus or online.