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The use of augmented reality (AR) and experiential learning go hand in hand. Although AR learning opportunities have been well discussed, there is limited empirical research on the use of AR within higher education settings. Drawing from the uses and gratifications theory (U&GT), this study aims to explore the use of AR for learning satisfaction and student engagement, while also examining differences in learning styles.

This study used experiments with higher education students in the UK to explore the use of AR as part of the learning experience. Data from 173 students who experienced AR as part of their learning experience were analysed using partial least square analysis.

The authors found that hedonic, utilitarian, sensual and modality gratifications influence AR learning satisfaction and student engagement. Furthermore, the authors found differences between active and passive learners with regards to utilitarian (information seeking, personalisation) and sensual gratifications (immersion, presence) and effects on learning satisfaction.

This study developed and validated a U&GT framework incorporating different learning styles rooted in Kolb’s learning cycle. Findings provide important implications for the use of commercial AR applications as part of the learning experience within higher education settings.

The purpose of the study is to identify barriers to collaboration among female administrators at a Ghanaian technical university (TU), based on the social identity theory (SIT).

A mixed-method approach was adopted, integrating qualitative interviews of 15 female administrators and completing structured questionnaires from 117 randomly sampled female administrators. The SIT, as the analytical framework, identified themes emerging from the data on barriers to collaboration among female administrators. While exploratory factor analysis identified measures of factors hindering collaborations, the use of structural equation modeling (SEM) enabled the confirmation of relationships among the barriers to collaboration with female administrators.

There existed statistically significant relationships between four of the barriers: intergroup relations conflict, trust with stakeholders and among females and structural barriers (SBs). For the quantitative analysis, it was found that SBs, intergroup relations, conflict and trust were statistically significant except for weak cultures. For the qualitative, results showed that SBs, lack of trust with stakeholders and among females and intergroup conflict hinder collaboration.

The study has a limited scope in using only one TU and focusing on a particular gender. The implications of this research will enrich the literature on barriers to female administrative collaboration in technical education based on the SIT.

Promoting administrative collaborations in the TU will ensure sustainability and efficient administrative systems.

Institutional policies should include gender inclusivity and equality on networking opportunities and provide mentorship programs for efficient administrative systems.

We used the SIT to determine barriers to collaboration among female administrators in a technical education institution, and the mixed methodology added a unique dimension to the study.

The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.

The present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of “Teaching and learning processes” and “Evaluation methods"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.

The results showed that the two dimensions of “Teaching and learning processes” and “Evaluation methods” considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.

Due to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.

This study aims to examine how woman leadership (i.e., woman board chairperson, woman chief executive officer (CEO) and board gender diversity) affects audit fee and also ascertained the interactive effect of woman leadership and gender diversity on audit committee on audit fee.

The study applied ordinary least square and fixed-effect estimators on the data of 21 universal banks in Ghana for the period 2010–2021 to estimate the empirical results.

It is revealed that under the leadership of women (woman CEO and board gender diversity), higher external audit quality is ensured as higher audit fee is paid. Interestingly, it was found that with the presence of women on the audit committee, the integrity of internal controls and internal audit procedures are enhanced, which leads to quality financial reporting, calls for lower audit effort, hence lower audit fee.

The result indicates that firms can rely on the leadership of women in ensuring quality external audit and quality financial reporting, which ultimately helps to minimize the information risk to all stakeholders.

The paper contributes to extant literature by establishing that, under the leadership of women in banking entities from a developing country context, external audit quality and financial reporting are achieved.

The purpose of this research is to analyse the accessibility of Spanish beaches for blind people and their guide dogs as an inclusive tourist destination for national and international tourists.

This empirical research used a quantitative and qualitative methodology from public and private organizations, which intends to give voice to blind people to improve their quality of life.

This study presents a new and surprising contribution to the issue of accessibility of beaches for blind people and future studies related to this topic. Findings revealed that Spain has only nine adapted beaches for blind people, and most Spanish tourist destinations exclude blind people and its guide dogs from enjoying the beach and the sun and their facilities. In Spain there are in total 3,547 beaches; 10.3% of these are adapted beaches for people with reduced mobility, whereas only 0.25% are adapted beaches for blind people. Indeed, results also suggest that more efforts are required in response to the needs of blind people in tourism and transport activities by researchers, academics and government bodies.

The contribution of this paper is especially important for the management of the accessibility of Spanish beaches for blind people and their guide dogs by public and private organizations.

这项实证研究采用了来自公共和私人组织的定量和定性方法, 旨在让盲人发声以改善他们的生活质量。

本研究的目的是分析作为国内和国际游客包容性旅游目的地的西班牙海滩对盲人及其导盲犬的可达性。

这项研究对盲人的海滩可达性和与该主题相关的未来研究提出了新的和令人惊讶的贡献。 调查结果显示, 西班牙只有9个适合盲人的海滩, 大多数西班牙旅游目的地都将盲人及其导盲犬排除在享受海滩和阳光及其设施外。 西班牙共有 3,547 个海滩, 其中 10.3% 是适合行动不便人士使用的海滩, 而只有 0.25% 是适合盲人使用的海滩。 事实上, 结果还表明, 研究人员、学术界、政府机构、私营企业以及一个更加公平、团结和慷慨的社会需要做出更多努力来满足盲人在旅游和交通活动中的需求。

本文的贡献对于公共和私人组织管理盲人及其导盲犬在西班牙海滩的可达性尤为重要。

El objetivo de esta investigación es analizar la accesibilidad de las playas españolas para personas ciegas y sus perros guía como destino turístico inclusivo para turistas nacionales e internacionales.

Esta investigación utilizó una metodología cuantitativa y cualitativa apoyada con datos de organizaciones públicas y privadas, con la finalidad de dar voz a las personas ciegas para mejorar su calidad de vida.

Este estudio presenta una nueva y sorprendente contribución sobre la accesibilidad de las playas para personas ciegas y futuros estudios relacionados con este tema. Los resultados revelaron que España tiene solo 9 playas adaptadas para invidentes, la mayoría de los destinos turísticos españoles están excluyendo a las personas invidentes y sus perros guía para disfrutar de la playa y el sol, y de sus instalaciones. En España hay un total de 3.547 playas, el 10,3% son playas adaptadas para personas con movilidad reducida, mientras que solo el 0,25% son playas adaptadas para invidentes. De hecho, los resultados también sugieren que se requieren más esfuerzos en respuesta a las necesidades de las personas ciegas en las actividades de turismo y transporte por parte de investigadores, académicos, organismos gubernamentales, empresas privadas y una sociedad más justa, solidaria y generosa.

La contribución de este trabajo es especialmente importante para la gestión de la accesibilidad de las playas españolas para personas ciegas y sus perros guía por parte de organismos públicos y privados.

This research aimed to measure the influence of resource dependency (trading and/or shareholder's dependencies) squad age structure by building archetypes to identify strategic dominant schemes.

Based on the Ligue 1 football clubs from the 2009/2010 season to the 2018/2019 data, the authors use the k-means classification to build archetypes of resource dependency and squad structure variables. The influence of resource dependency on squad structure is then analysed through a table of contingency.

Firstly, the authors identify archetypes of resource dependency with some clubs that are dependent on the transfer market and others that do not count on sales to balance their account. Secondly, they provide different archetypes of squad structure choices. The contingency between those archetypes allows to identify three main strategic schemes (avoidance, shaping and adaptation).

The research tests an original relationship between resource dependency of clubs and their human resource strategy to respond to it. This paper can help to provide detailed profiles for big clubs looking for affiliate clubs to know which clubs have efficient academy or player development capacities.