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This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors that can hinder the implementation of professional skills in accounting education in Libya.

A questionnaire was prepared and circulated among accounting graduates from public universities in Libya. A total of 116 useable responses were received from many of these universities. An exploratory factor analysis based on a pairwise polychoric correlation matrix was carried out to validate the scale. Also, it applies the regression analysis for a robustness check.

The findings indicate that the skills included in accounting education programs in Libya partially comply with the instructions of IES 3 (Intellectual, Interpersonal and Communication, Personal and Organizational). They provide empirical evidence that the accounting education program in Libya is a partial tool for implementing professional skills in accounting education in Libya. The findings of this study also show that there is no statistically significant relationship between the skills included in programs of accounting education in Libya aligned with IES 3 requirements and the academic performance of students.

Findings may help the government, higher education officials and accounting faculty members in Libya pay more attention to accounting education to improve its effectiveness and meet the requirements of IES 3. Therefore, it fills an information gap in the accounting literature by investigating university accounting programs and their compliance with IES 3 in Libya, a context that is still poorly understood.

Little is known about accounting education in the Middle East and North African (MENA) countries, where the literature shows that little research has been conducted on accounting students in the countries of this region, particularly in Libyan universities.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

This study aims to clarify identity building and authenticity management in human brand research, focusing on inside operators managing corporate accounts on social media. Conventional human brand research analyzes online influencers, and there is a research gap in whether these previous findings apply to corporate accounts.

Using netnography and interview data, this study analyzes Japanese corporate accounts on Twitter.

A corporate account’s identity is constructed under the influence of not only the brand but also the actual inside operator, called naka-no-hito, and other accounts that interact on social media. Corporate accounts are able to exhibit humanistic passion through the inside operator’s personality and maintain a distance from commerciality – to manage their authenticity. These activities attract general and other corporate and media accounts, and interactions with them re-create promotion effects.

This study observed that corporate accounts’ authenticity is not a trade-off between passion and commercial transparency but a compatibility achieved by coordinating interests among actors, together with the presence of inside operators.

This study aims to investigate the reality of relationship banking (RB) in the small and medium enterprise (SME) context, specifically how banks organize activities, define SMEs and manage the SME–banking relationship.

Using qualitative methods, this study uses a case study approach, conducting in-depth interviews with relationship managers from major New Zealand banks. The data are analyzed using thematic analysis with a process- and mechanism-oriented lens.

The study identifies bank criteria for defining SMEs, considering factors such as business complexity, owner/manager ethnicity and business lending. Banks divide their activities into personal and business banking, with the latter further classified as micro-, small- and medium-sized businesses based on borrowing amounts. Three types of RB emerge, namely, micro-business (online/many-to-many) relationship model (RM), small-business RM (one-to-many) and medium-sized business (one-to-one) RM. This study presents a taxonomy of business banking relationship management models that capture the structure and dynamics of the three RB levels.

Interviews may introduce biases or limited perspectives. Findings specific to New Zealand may not universally apply. Future research could explore different regions and assess the impact of these RB models on SMEs’ financial outcomes and satisfaction with banking services.

Findings assist banks in organizing activities and managing SME relationships. Taxonomy aids in categorizing companies and determining appropriate management models. Consequently, tailored services can be provided based on SME needs, offering customized financial packages.

RB models prioritizing ethnicity consideration and personalized services contribute to enhanced financial inclusion for SMEs, thereby fostering broader socioeconomic growth and development, partly through the provision of tailored financial packages. Additionally, relationship managers specializing in specific industries can offer valuable insights and assistance to SMEs, fostering mutual trust and collaboration.

To the best of the author’s knowledge, this is the first study to hypothesize, investigate, identify and provide evidence for three RB levels in SMEs. The presented taxonomy contributes to the literature on the SME–bank relationship by providing a structured framework for effective SME relationship management. Insights can help banks develop strategies and practices for serving SMEs, ultimately contributing to their growth and success.

This study aims to investigates the challenges faced by Pakistani financial institutes (FIs) and regulators in implementing robust customer due diligence measures.

The study adopted a qualitative technique. Twenty-five semi-structured interviews with chief compliance officers and regulators were conducted.

The study concluded that the main challenges are name screening, obsolete nature and quality of databases and undocumented, unregistered and unregulated portions of the economy and society. In addition, identification and verification of high-profile customers and beneficial owners, lack of specialised staff and cost of compliance are the significant challenges faced by FIs in Pakistan.

The Pakistani financial sector is less researched on anti-money laundering front, especially concerning customer due diligence. Further, the social, cultural and economic norms of the Indian sub-continent are more or less the same. Therefore, the study findings could be generalised to the region.

This paper investigates organizational performance effects by using performance management (PM) practices (both quality and internal managerial practices) and the moderating effects of the organizational context (cultural aspects and government pressures) on this relationship.

Interrelationships are studied based on data collected by a unique survey administered to Portuguese government agencies. A combination of the economic theory (and the New Public Management [NPM] assumptions) with the institutional theory (inspired by the old institutional economy [OIE] and the new institutional sociology [NIS]) provides a plausibly adequate theoretical framework.

These support the hypothesis about the positive effects of PM practices use (both internal and quality-oriented practices) on organizational performance which validates economic and NPM assumptions. The regression results also show that performance would improve if PM practices were aligned with the organizational culture (at least partially). Looking at the moderating effects, the study finds that agencies more oriented to the use of internal management practices aligned with a citizen-centred approach would have improvements in internal performance, reinforcing OIE assumptions. In addition, findings confirm expectations about the insignificant impact on performance when agencies use PM practices under great government pressures (NIS in the isomorphism perspective).

The limitations appointed in the literature regarding the use of the survey method also apply to this study.

This paper innovates by the research on the interrelationships between the organizational context, the use of PM practices and the organizational performance. The use of different theories in a complementary way (economic and institutional theories) in the explanation of performance consequences provides new insights into the body of performance management in the public sector.

Under the background of coexistence of information overload and information fragmentation, it is of great significance to identify influencing factors and reveal the evolution logic of public opinion for public opinion governance.

Taking 24 hot social events as research cases, firstly, the evolution process of public opinion was divided into initial stage and response stage. Secondly, eight antecedent variables were extracted for qualitative comparative analysis of fuzzy sets. Finally, the configuration path of public opinion evolution results was summarized.

The research showed that compared with the initial stage, the influencing factors in the reaction stage played a key role in the continuous evolution of public opinion. The influencing factors in the initial stage and response stage played an indispensable role in promoting the evolution of public opinion to calm down.

This research can provide reference for regulators to timely grasp the initiative, discourse power and leadership of public opinion development.

Research on the two-stage configuration path of public opinion evolution is helpful to clarify the key factors affecting the evolution trend of online public opinion of hot events.

This paper examines thematic discourses concerning business and the Sustainable Development Goals (SDGs) on X (formerly Twitter), aiming to uncover active user groups and evaluate engagement levels across various topics. The study also explores the engagement patterns among different user categories, ultimately seeking deeper insights into platform discourse regarding business and the SDGs.

Utilizing unsupervised machine learning technique Latent Dirichlet Allocation (LDA), we perform exploratory topic modeling on X data referencing business and the SDGs, generating 16 thematic clusters. Subsequently, we analyze user descriptions to categorize users involved in these discussions. Finally, we employ binomial logit models to assess the relationship between topics and engagement and chi-squared test to evaluate the relationship between users and topics.

The exploratory research identifies 16 business and SDG topics, while the analysis of users reveals 6 stakeholder groups contributing to these discussions. Business groups emerge as the most frequent contributors, posting on topics related to partnership, action advocacy, and economic outcomes. Topics about updates on progress and transformative initiatives garnered strongest support for engagement.

This research not only sheds light on the current state of business and SDG discourse on X, but also underscores the significance of engaging external stakeholders in driving positive social change globally.

The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

The study used a mixed method. Content analysis of 200 annual and CGA reports was carried out for 13 years, from 2008 to 2021, split into voluntary disclosure and mandatory disclosure periods. Quantitative analysis was also conducted using Kruskal–Wallis and Dunn's tests. Data gathered were interpreted through the lens of isomorphism and Oliver's (1991) strategic responses to institutional processes.

The study revealed that in the voluntary disclosure period, auditees responded mainly with acquiescence, motivated by mimetic isomorphic pressure. In the mandatory disclosure period, auditee responses ranged from acquiescence to dismissal of corporate governance regulation (i.e. coercive isomorphic pressure). Auditor reporting of CGA findings was found to be heterogeneous, suggesting that normative and mimetic isomorphism did not homogenize auditor practices.

The absence of uniform auditee responses to CGA regulation during the mandatory disclosure period suggests that the purpose of mandating the regulation has not yet been achieved and may signal inadequate coercive isomorphic pressure from the Financial Reporting Council of Nigeria (FRCN). Similarly, heterogeneous reporting of CGA findings by corporate governance auditors inhibits the comparability of audit findings, limiting their value for information users.

This study examines corporate governance auditor practices and auditee responses to corporate governance audit regulation.

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.