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The aim of this study was to examine the determinants of accounting students' decision to pursue a career path.

Quantitative approach was used to analyze the impact of independent variables (career exposure, self-competence, financial award, work environment, social values and market factors) on dependent variable (career path). Data were collected from 264 students of University of Technology and Applied Sciences, Oman. Structural equation modeling technique was mainly utilized to determine the causal relationship between the variables.

The most influencing factor is financial award followed by market factors and work environment. However, other variables such as career exposure and self-competence though significantly determine career path of the students but are the least contributors to the model. In addition, social value was found insignificant and negative contributor to the model.

The findings of the current study confirm the propositions of the theory of planned behavior that student's decision to pursue career as ACCA-certified accountants is shaped by attitudinal factors as well as subjective norms factors and perceived behavior control. This study's theoretical findings can be used to supplement empirical evidence on impact of career exposure, self-competence, financial awards, work environment, social values and market factors to take the ACCA exam (career path). The implications of this research for academic institutions include providing convenience for students, such as ACCA exam scholarship offers if they have graduated with cum laude and obtained work experience because ACCA involves time and money to participate in.

There has been virtually little research in Oman on this subject though. Investigating Omani accounting students' aspirations to work in public accounting adds additional insight into the field.

In recent years, US firms have increasingly integrated ESG performance goals into their executive remuneration packages. This study examines the relationship between board gender diversity and the tendency of firms to incorporate ESG metrics in performance-based compensation using data from US firms. The key questions this study addresses are: Are firms with more females on the board more likely to link executive compensation metrics? What components and types of ESG metrics are more likely to be adopted by firms with more females on the board?.

This study employs OLS regression, logistic regression, as well as instrumental variable, propensity score matching, and entropy balance methods to establish causality.

This study finds that firms with gender-diverse boards are more likely to shape their executive remuneration plans to be more ESG-oriented. The most significant positive relationship is observed with environmental and social sub-categories. The results also demonstrate that female directors are more likely to encourage firms to evaluate managers based on absolute and short-term ESG goals.

This study is one of the early studies that examine the adoption of ESG performance goals into executive compensation plans. It contributes to the existing literature by exploring the relationship between board gender diversity and the probability of firms incorporating ESG performance goals into executive compensation packages using a sample of US firms.

This study aims to establish marketing practices which predict business performance of architecture firms within the Nigerian Construction Industry (NCI) to address the sustained poor business performance of firms, which affects allied professionals as many projects in the built environment depend on design proposals from architects.

Survey responses from 86 firms were used to model business performance measured as total revenue of the firms from 40 commonly deployed marketing practices in construction.

Two-thirds of the marketing practices most used by architectural firms were ineffective in predicting business performance. The model also explains up to half the variance in business performance (37.4–49.9%), supporting the view that marketing in the CI affects business performance. Researching client needs and competitors emerged as the only significant positive predictor of business performance (β = 0.827, p = 0.043). Using social media (β = −1.247, p = 0.004), regular participation in awards/competitions (β = −1.420, p = 0.013) and inclusion of political offers in bids (β = −1.050, p = 0.016) negatively predicted business performance.

Architecture and allied professional bodies in Nigeria need to rethink existing restrictions regarding marketing based on traditional code of ethics in light of present-day realities of digital and internet business environments. Principals and management of architecture firms require a paradigm shift in deploying the appropriate marketing practices, especially as it relates to research regarding changing client expectations and current competition within the NCI.

The study established marketing practices which model business performance and demonstrate their value in a framework for improving the financial sustainability of architecture firms within the NCI.

The purpose of this paper is to evaluate and compare the current trends in development of the second largest cities in each Baltic state – Tartu (Estonia), Kaunas (Lithuania), and Daugavpils (Latvia) – as smart destinations, based on publicly available tourism information.

The study uses a case study employing a descriptive research method, and the authors reached their conclusions based on this material. Furthermore, the paper primarily focuses on literature and new research which deals with tourism in the 21st century, its innovations, changes, and trends.

The levels and directions of development of Tartu, Kaunas, and Daugavpils as a smart tourism destination are different. Although all three are the second largest cities in each Baltic State, their initial historical development, availability of resources, locations, and strategic development of the country show differences in development. Tartu conforms to the standards in all four categories. However, the category of digitalization receives the most attention and contributes to the positive smart destination result in the other three categories. Comparatively, Daugavpils records fewer current achievements according to the STDC, although the authors believe that there is potential that can be seen in the strategic policy documents. However, judging by all four categories, Daugavpils, similarly to Kaunas, currently demonstrates the greatest achievements in the culture heritage and creativity category.

This paper presents data and compares smart tourism development trends in the second largest cities in each Baltic country.

The purpose of this study is to examine the benefits and challenges of using logistics service providers (LSPs) for small and medium-sized enterprises (SMEs) and large corporations.

This study uses the focus group interview method with eight LSP companies of varying sizes in the UAE. The aim is to obtain detailed insights into the advantages and obstacles associated with using LSPs.

The interview results reveal differences in the services and payment options offered by large and small-medium-sized LSPs, leading to varying impacts on SMEs. Additionally, both large and small-medium-sized LSPs encounter challenges in delivering services to SMEs, including sustaining logistic excellence in a competitive market, meeting the high customer expectations from SMEs and large enterprises, difficulty in recruiting skilled and competent employees and high costs of business technology.

This study is limited to the UAE context and the perspectives of eight LSP companies. The findings may not be generalizable to other regions or industries.

The findings of this research provide valuable insights for SMEs and large corporations considering the use of LSPs. Understanding the benefits and challenges associated with outsourcing logistics services can assist in making informed decisions and developing effective collaborations with LSPs.

This research contributes to the existing literature by specifically examining the benefits and challenges of using LSPs for SMEs and large corporations. This study provides a comprehensive analysis of the factors that influence logistics outsourcing decisions and highlights the unique challenges faced by LSPs and SMEs in the context of the UAE.

The purpose of the study is to mainstream the disaster risk reduction (DRR) and disaster resilience measures into the GreenSL® building rating system in Sri Lanka to demonstrate a more holistic approach in achieving sustainability with resilience.

First, a comprehensive literature review was carried out on green building practices and rating tools, natural hazards and DRR and global and local frameworks. Next, criteria were developed incorporating the disaster resilience aspects through eight expert committee meetings and included the rating tool in three levels. Finally, 11 green-certified buildings from the Green Building Council of Sri Lanka were reevaluated using the new disaster resilient GREENSL® rating system for built environment as a validation for the new tool and to analyze the new certification levels.

All the green-certified buildings in hazard-prone areas dropped their certification by one level while the buildings in nonhazard-prone areas remained in the certification after being evaluated by the new DRR-incorporated rating system, which recommends the use of new tool for the buildings in hazard-prone areas. But due to the rapid changes in climate and the unpredictable trends of natural hazards, the use of new DRR incorporated GREENSL® rating system for built environment for the certification of buildings is highly endorsed.

This is the first research study based on the GREENSL rating system. And it is the first effort to incorporate DRR aspects to any rating tool in Sri Lanka. The projects that were evaluated for the validation of the new tool are the actual projects which obtained green building certification. Also, it is apparent that this study has gone some way towards enhancing the understanding of blending the sustainability and resilience in rating systems for built environment.

This research takes Taijiang National Park (TNP) tourists as the study population while gathering the survey data via an online questionnaire. For the data analyses, it uses the importance–performance analysis (IPA) and the Kano two-dimensional quality model to evaluate the tourist satisfaction of TNP. Specifically, it considers the importance of service quality, classifies its service quality attributes, and suggests the priority for service improvement, rendering the TNP valuable reference points to realign service strategies. The study shows that the service quality attributes related to service personnel are the priority item to be improved, which could eventually enhance tourist satisfaction. In addition, brand differentiation could be achieved by improving the attractive quality items identified in this study to enhance tourist loyalty.

This research analyzes the green activities implemented by banks in Indonesia following a new regulation on sustainable finance and the role of slack resources to fund the initiatives. Green practices of 35 banks in 2020–2021 were evaluated through the disclosure using green banking disclosure index (GBDI). The results show that the green practices have been disclosed adequately; however, no significant association was found for the role of financial and potential slack resources. This reflects the facts that the green activities might not have been adequately implemented and the organization’s resources might not have been allocated to support the green practices. The research periods that were still overloaded with COVID-19 issue might hinder the banks from the adequate and appropriate allocation of resources toward green practices. This research recommends a prioritization approach for the implementation of the sustainable finance regulation by banks and authorities through the increased implementation of substantive green practices, not only the increased disclosures.

This paper examines the relationship between the extent and quality of the four dimensions of corporate social responsibility disclosure (CSRD) namely community, environment, workplace and marketplace with the long-run share price performance of Malaysian initial public offering (IPO) companies.

This study utilised secondary data by the content analysis of the annual reports and Datastream of 115 IPOs listed from 2007 to 2015 in Malaysia. The IPO’s performance was determined by calculating the return measures under the equally weighted and value-weighted schemes of the mean abnormal returns and buy-and-hold abnormal returns covering the three years post-listing using the event-time approach.

The findings demonstrate that Malaysian IPOs experience substantial overperformance and underperformance when both the IPO performance measures are benchmarked against the matched companies and market. The results indicated that the extent and quality of the community and environment CSRD dimensions are positively and significantly correlated to the IPO’s performance. On the other hand, the extent and quality of the workplace and marketplace CSRD dimensions are negatively and significantly correlated to the IPO performance.

Malaysian regulators could benefit from these findings in their endeavour to carry out a reform process on CSRD to improve its quality. The results of this study are important to investors, regulators, non-government organisations, communities and policymakers. They also enhance the understanding of companies about the importance of disclosing greater CSR information to improve their performance and profitability.

To the researchers' best knowledge, this study provides new insights into the association between CSRD and the performance of Malaysian IPO companies, which is considered important.

The issue of Education for Sustainable Development (ESD) has been on the rise in recent years, with concerns being raised by various stakeholders about its potential effects on education and the environment. However, little research has been done into school leaders' fundamental challenges in addressing ESD.

A qualitative, single-case study was embarked on to examine the experiences of Malaysian school leaders who actively engaged ESD in their schools. The data were collected by using semi-structured interviews among four school leaders in schools involved in Johor Sustainable Education Action Plan (JSEAP). A thematic analysis was used to understand the challenges and later drive the strategy used to overcome those challenges.

This preliminary study revealed that the principals perceived the ESD's four main challenges: encouraging positive thinking and passion, acquiring ESD knowledge, developing system thinking, and curriculum adaptation. Based on this study's findings, school leaders need to make concerted efforts to overcome these challenges, such as finding best practices, encompassing support systems, and exploring innovative partnerships to address ESD effectively in their schools.

This paper is limited to a case analysis of the selected schools and cannot be generalized to a larger population.

The results of the study may be of interest to other school leaders and educators who are concerned about ESD and its role in their schools, as well as to other academics who are interested in the topic of ESD and the challenges faced by school leaders in implementing sustainable practices.

To the authors' knowledge, this is the first study investigating ESD challenges in the Malaysian context. The novel finding helps the readers understand the recent phenomena of ESD implementation better and, at the same time, compare it to other settings.