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Research related to workplace accommodation requests for employees with mental illness is scarce, though evidence suggests that these individuals often fail to request accommodations even when needed. The authors' research study aimed to address these shortcomings by (1) assessing employees' knowledge of Americans with Disabilities Act (ADA) laws and how this knowledge influences employees' perceived need for and requests of accommodations; (2) examining the relationship between employees' perceived need for accommodations and employees' workplace outcomes and (3) examining the relationship between perceived need for accommodations and employees' actual accommodation requests, as well as how stigma influences this relationship.

The authors used two survey studies to investigate their research questions. Study 1 participants were recruited through Amazon's MTurk, and Study 2 participants were recruited through support groups for individuals diagnosed with mood disorders (i.e. depression and bipolar disorder).

The authors found significant gaps in both subjective and objective ADA-related knowledge among participants in their sample. The authors' Study 1 results also revealed an interaction between the perceived need for accommodations and accommodation requests in predicting job satisfaction and turnover intentions. When employees needed accommodations but did not request them, it resulted in worsened workplace outcomes. In Study 2, the authors aimed to identify barriers to requesting accommodations. The authors found that the relationship between perceived need for accommodations and actual accommodation requests was moderated by both public and self-stigma, thereby showing that stigma can impede individuals from requesting needed accommodations at work.

The authors' study sheds light on a population that has been relatively understudied in the workplace accommodations literature, namely those with mental illness. The authors first identify the perceived need for accommodations as an important factor in making accommodations requests at work, as prior work has failed to differentiate how the need for accommodations can vary across individuals. Next, the authors show how workplace outcomes (i.e. job satisfaction and turnover intentions) are negatively affected when employees need accommodations but do not request them. Finally, the authors demonstrate how both public stigma and self-stigma can reduce the likelihood that individuals request accommodations at work, even when needed.

This research aims to examine the relations between Shariah compliance and earnings quality.

The authors study three Shariah features: Shariah compliance status, level of Shariah compliance (H-Score) and Shariah compliance persistence. The sample consists of 463 firms from the Middle East and North Africa from 2011 to 2018. A variable determining the level of Shariah compliance was created in accordance with the methodology of S&P 500 Shariah and its underlying index, S&P 500. Then, a probate relapse study was created to identify the link between Shariah compliance and earnings quality.

Results show that Shariah-compliant firms engage in lower earnings management compared to their Shariah-non-compliant counterparts. This paper reveals that Shariah compliance status and high level of Shariah compliance have significant positive association with earnings quality. The authors also find novel evidence that persistence of the Shariah-compliant status has a significant negative association with earnings quality.

This study only examines firms listed on MENA stock markets. It is recommended to further study different markets in addition to the emerging Arab markets in order to compare and contrast the results. Further, larger sample observations from a greater date range can be used.

Few studies have examined the earnings management behavior of Shariah-compliant firms vs Shariah-non-compliant ones in emerging markets; however, no study has focused on Shariah-compliant firms and their level of Shariah compliance. To the best of our knowledge, this is the first study which uses all four proxies for earnings quality in association with Shariah compliance and used new Shariah variables such as Level of Shariah Compliance and Persistent Shariah Compliance status.

This paper aims to investigate the impacts of Industry 4.0/5.0 (I4.0/5.0) on the glass manufacturing workplace. Specifically, it studied the workplace, which represents complex manufacturing lines of high variety and volume of products.

A case study based on semi-structured interviews was conducted with managers responsible for I4.0 implementation, and the responses were treated by content analysis.

Findings reinforce I5.0 aspects to be considered in terms of work organization. The interviewees highlight work and human factors as important for technology implementation, which includes workers tasks, skills, nature of work, human resources development, hiring process and organizations strategies. It was also found that knowledge sharing poses a huge challenge.

In lieu of gaps in the literature, this research further discusses management challenges to support digital transformation and impacts on workers and organizations.

Using the social model of disability and social cognitive theory, this study aims to examine Students With Disabilities (SWDs) and facilities accessibility to dismantle exclusion in achieving Sustainable Development Goal 4.

Three sets of data were collected for the study, first, detailed inventory and actual measurements of basic accessibility to infrastructure (ramp, staircases, handrails, drop-kerb and toilets), estimating barriers and breakers and checking conformity with The Americans with Disabilities Act (ADA) Accessibility Guidelines (ADAAG) standards. Second, perceptual data was collected from SWDs through questionnaire administration on 56 SWDs based on consent and willingness to partake in the survey, and finally, 5 key informants were selected for interview. Data collected were analyzed using mean index, cross-tabulation and content analysis.

The study revealed that accessibility to buildings and facilities is a major problem faced by SWDs within the campus, and this is attributed to insufficient provision of facilities such as ramps, drop kerbs, tactile, traffic/auditory signals, crossing aids in the campus physical environment. Also, no building on campus is disability friendly, with barriers such as step and stair landings, circulations and narrow corridors within the campus buildings and no provision for disabled priority seating, toilets and elevators among others. These accessibility limitations contribute greatly to the disadvantage and marginalization faced by SWDs, leading to deprivation and exclusion.

Creating an inclusive environment, especially for SWDs, requires access to adequate and standard barrier-free facilities within university campuses. These barriers create accessibility limitations and contribute greatly to the disadvantage and marginalization faced by SWDs, leading to deprivation and exclusion, in the form of fatigue, restriction from educational opportunities, frustrations and hinder the right to freedom of movement, unequal participation and lack of access to various facilities such as health. Hence, disabled-friendly design components play a vital role in creating inclusion within the campus environment.

The study focuses on the minority and less privileged students whose voices and fundamental human rights have been trampled upon indirectly through exclusion in policy formulation. This has to a large extent hampered their access to public buildings such as classrooms and libraries, which may transcend to affecting their academic excellence. A study of this nature aimed at breaking exclusion for proper accessibility to school infrastructure, which will aid the achievement of SDG4.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

This study aims to investigate and propose guidelines to enhance the accessibility of virtual reality (VR) interfaces for all users within professional learning environments. Motivated by a lack of comprehensive accessibility guidelines for VR learning, the study delves into a case study of Edstutia’s VR campus.

This case study examines the intersection of VR platform development and learning experience design through the lens of accessibility in human-computer interaction. It elaborates on how user experience feedback from differently-abled learners who were unable to fully participate in the VR experience due to disability shaped the 2.0 version development of a VR platform.

The outcomes of this case study are (1) a description of an inclusive and empathetic design application to increase multi-learner VR platform accessibility, (2) a sample actionable path from a design/development perspective in ensuring the accessibility design of a VR learning platform, and recommendations to facilitate the design process.

This case is a foundation for further research on improving accessibility in VR. In future work on VR campuses, we recommend scholars undertake research with an inclusive approach that actively involves users with different abilities in shaping guidelines, particularly on how individuals with different abilities should be approached for their input during the design and development process in a sensitive manner.

The authors summarize the steps taken to enhance the accessible interplay between the end users and the interface of VR technology in the emergence of VR accessibility standards. Central to this case’s exploration is the integration of accessibility as a pivotal element into an academic VR campus, i.e. multilearner education platform.

Increasing access to VR has strong social implications in a world where 17% of people report a disability.

This case contributes to the limited research available on increasing access to VR on campuses.

This study presents an ontological approach to assess the architectural outputs of generative adversarial networks. This paper aims to assess the performance of the generative adversarial network in representing building knowledge.

The proposed ontological assessment consists of five steps. These are, respectively, creating an architectural data set, developing ontology for the architectural data set, training the You Only Look Once object detection with labels within the proposed ontology, training the StyleGAN algorithm with the images in the data set and finally, detecting the ontological labels and calculating the ontological relations of StyleGAN-generated pixel-based architectural images. The authors propose and calculate ontological identity and ontological inclusion metrics to assess the StyleGAN-generated ontological labels. This study uses 300 bay window images as an architectural data set for the ontological assessment experiments.

The ontological assessment provides semantic-based queries on StyleGAN-generated architectural images by checking the validity of the building knowledge representation. Moreover, this ontological validity reveals the building element label-specific failure and success rates simultaneously.

This study contributes to the assessment process of the generative adversarial networks through ontological validity checks rather than only conducting pixel-based similarity checks; semantic-based queries can introduce the GAN-generated, pixel-based building elements into the architecture, engineering and construction industry.

This study aims to investigate the effect of total external debt stock on economic growth of the East African Community (EAC) bloc.

The study applies balanced panel data for seven of the eight EAC member states, spanning the period from 2013 to 2022, and uses panel data models, i.e. pooled ordinary least squares, random and fixed effects models.

The findings reveal a significant positive correlation between total external debt stock and economic growth, supporting the economic theory that reasonable levels of borrowing can stimulate economic growth, particularly when funds are channeled into productive activities. However, the relationship between foreign direct investment and economic growth lacks statistical significance, indicating challenges in attracting sufficient investment for substantial growth within the EAC bloc. Trade openness shows a negative and statistically insignificant correlation with economic growth. Additionally, the study finds a positive and significant correlation between the unemployment rate and economic growth, while the inflation rate demonstrates a positive but statistically insignificant relationship with economic growth.

The study recommends improvements in debt management practices, enhancements in the business environment, infrastructure investments, a reassessment of trade policies and initiatives to stimulate job creation and SME development. More importantly, governments should focus on expanding the tax base in ways that stimulate growth, thereby reducing reliance on external debt.

This study is unique as it revisits the effect of external debt stock on economic growth following Somalia’s recent membership in EAC bloc.

The purpose of this study is to understand how faculty members perceive learning needs of the attention-deficit hyperactive disorder (ADHD) student, as they acclimated to and performed within the higher education settings.

A phenomenological design was used to explore the faculty perceptions of ADHD college students. A sample of ten faculty members, employed in two-year, four-year, and graduate-level programs, participated in virtual semi-structured interviews. A six step thematic analysis of the codes was performed revealing three themes.

Results from the study yielded three themes: problem-based learning, time management and accommodations versus privilege. These themes highlight the complexity of the learning process, the limitations with time management, and the need for meaningful, rather than stereotypical, accommodations in these settings.

The number of students diagnosed with ADHD attending postsecondary education continues to rise, necessitating a critical lens on increasing neurodiversity-affirming practices in these settings. Despite noted strengths, students with this diagnosis struggle academically, resulting in academic challenges. To maximize each individual’s learning potential, systems of higher education need to carefully consider how to best design a positive learning environment with universally effective learning accommodations.

While faculty described accommodations and strategies provided to students, they also repeatedly shared concerning challenges and barriers to learning, as demonstrated by their students in various scenarios and situations. Results suggest areas of potential improvement, alongside the complexity of serving the need of the next generation of neurodivergent learners, in a world where equity and inclusion required additional time and thoughtful effort. Of greatest concern, perhaps, was the systems already in place, including offices of accommodations and services, that tended to use a “one-size-fits-all” approach, oversimplifying, rather than serving, student need.