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This chapter presents an exploratory study of specific experiences among Central Asian grandparents who adopt and raise their firstborn grandchild as their own youngest child. The practice, referred to as ‘nebere aluu’, is deemed an ethnonational tradition of the Kyrgyz and Kazakh people and appears to be widely accepted among men and women, young and old. Drawing on in-depth interviews with grandparents themselves, I describe this phenomenon as situated within and dynamically responding to the shifting social, economic and political context of contemporary Central Asia. Drastic transformations in the everyday lives, while destabilizing and disorienting, may have supplanted nebere aluu with unique significance. Contemporary expressions of nebere aluu point to it being a complex social system of intergenerational reciprocal care, continuity and responsibility that provides a meaningful space for reconciling conflicting ideas about family, marriage, love and child-rearing. This discursive space is open for debate and negotiations and raises important questions about power and gender politics inherent to it.

A career in entrepreneurship is stressful, especially during the start-up phase. Training programs for these nascent entrepreneurs are designed to improve entrepreneurial competencies and, more generally to generate learnings. Although learning outcomes can reduce stress, the conditions under which this can happen are not fully understood. The study looks particularly at the effect of learning, interaction with other participants and gender.

A six-month three-wave longitudinal study of 120 nascent entrepreneurs has been conducted to investigate the before-and-after effects of training on stress reduction. The training is specially designed to develop competencies, share knowledge about business creation and support the development of the project, not to reduce per se stress.

The training has no direct effect on stress levels. However, results indicate that interacting with others has a positive moderating effect on training as stress reduction, just as gender has. Specifically, women reduce their stress through training while men see theirs increasing. The authors conclude that breaking isolation through training is a relevant way to reduce entrepreneurial stress for nascent entrepreneurs.

Training programs offer different ways to deliver the learning content (online, in cohorts, in the continuous entrance, etc.). The findings of this study suggest ensuring that the participants will have opportunities to interact with others as it reduces the stress on nascent entrepreneurs. Nevertheless, the authors cannot demonstrate that this has a long-term effect as our timeframe is limited to six months.

This research investigates the stress-reduction effect of training, which is not a common outcome studied related to training. This highlights the importance of looking at other more distal outcomes as nascent entrepreneurs may seek other peripheral outcomes from training, like seeking a sense of belonging or wanting to break isolation.

This paper explores the development of microcredentials (MCs) through a regional lens, considering their implications for lifelong learning and skilled labour mobility in Asia and the Pacific. It also examines recent global initiatives led by the United Nations Educational, Scientific and Cultural Organization (UNESCO).

The study reviews recent global initiatives aimed at developing shared definitions and principles for MCs, as led by UNESCO, taking into account the importance of existing initiatives such as the pilot project launched by the Australian government in 2022. The formalization of MCs within national education systems is also examined, with reference to frameworks developed by organizations like the European Union (EU), Australia and the Malaysia Qualifications Agency (MQA, 2020).

The paper underscores the increasing attention from international organizations and governments to the development and recognition of MCs, with significant efforts in countries like Australia and pilot initiatives in New Zealand and Malaysia. However, it also highlights that many MC projects in Asia are still in their early developmental stages, emphasizing the need for further progress and formalization.

This paper offers a unique perspective on the development of MCs in the Asia–Pacific region and their potential role in international education. It explores the prospects for MCs in international education, including student mobility and cross-border online courses. The challenge of integrating MCs into existing systems for recognizing international qualifications is discussed. Overall, the paper contributes to the understanding of MC frameworks as essential tools in the formalization of lifelong learning in the region, supported by the provided citations (OECD, 2021).

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

The current study aimed to examine the moderating role of perceived supervisor support in the nexus between employee empowerment and organizational commitment in the Ghanaian hospitality industry.

A quantitative research design was adopted, and data were collected from 274 frontline workers from 4-star and 5-star hotels at two different waves within a 7-month interval. The data received were analyzed using descriptive and inferential statistics with the aid of Statistical Package for Social Sciences (SPSS V. 23.0) and SmartPLS (V.4.0), respectively.

As hypothesized in the study, employee empowerment was significantly related to organizational commitment. Furthermore, the results revealed that perceived supervisor support moderated the nexus between employee empowerment and affective and continuance commitment but did not moderate the nexus between employee empowerment and normative commitment.

Arguably, support from supervisors has been theoretically identified as a key construct in enhancing subordinates' commitment to an organization. However, less is known in the literature about the moderating role of perceived supervisory support in the nexus between employee empowerment and organizational commitment, especially in the Ghanaian hospitality industry.

This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.

Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.

The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.

The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.

This paper aims to examine the association between the working relationship between internal and external auditors and the moral courage of internal auditors to report management fraud in the Tunisian setting.

Data are gathered from 163 internal auditors working in Tunisian companies and a partial least squares–structural equation model (PLS-SEM) is used to test the hypothesis regarding the effect of the cooperation between internal and external auditors on internal auditors’ moral courage.

The results of this study provide strong empirical support for the positive impact of the working relationship between internal and external auditors on internal auditors’ moral courage to report management fraud and unethical behaviors.

The reported results increase the awareness of Tunisian regulators to enact regulations that strengthen the collaboration between internal and external auditors to promote internal auditors’ moral courage and then limit fraud and improve organizational performance in the Tunisian setting.

This paper fills one of the major research gaps in internal audit and moral courage research streams by revealing that the courageous behavior of internal auditors can be fostered by specific means efficacy such as the working relationship between internal and external auditors.

There is a growing interest in how firms respond to environmental degradation and societal challenges. Firms respond through their sustainability reports, but assurance of the reports gives confidence to the stakeholders. This study aims to identify the main research development in sustainability assurance which is rising in global studies.

This study uses a bibliometric analysis to assess the global trend in sustainability assurance studies. The methodology is based on descriptive, performance and science mapping. The set is based on 655 documents from the Scopus database, covering the period from 2005 to 2022.

The findings from the study suggest that sustainability studies are relevant, and the researcher's examination of the domain has dramatically increased from 2014 to date. This is due to the rise in the concerns expressed by stakeholders in satisfying themselves about the firm's responsibility to the Sustainable Development Agenda 2030. The findings also show that most research on sustainability assurance is from Spain, the USA, the United Kingdom (UK) and Australia. However, the UK has the most collaboration in terms of co-authorship. It is suggestive that the UK has more links than Spain, which is the most productive country with more publications. This may be attributed to the influx of more international students completing a second and third degree in the UK. The study highlights intellectual foundations and emerging trends and outlines avenues for future studies.

This study is limited to the data obtained from the Scopus database.

This study is the first bibliometric study of the sustainability assurance domain.

Internal control systems are critical to an organization's efficiency and promotes the adherence to norms and rules. The purpose of this study is to evaluate the impact of internal control systems on banking industry effectiveness.

Data were collected from 15 commercial and 20 rural banks. The hypothesized relationships were supported by the data. A structural equation modeling was applied in testing the conceptual model and hypothesis. Confirmatory factor analysis was conducted to establish validity and reliability of the dimensions.

The results show that organizational effectiveness was significantly impacted by three dimensions of internal control systems: control activities, control environments and risk assessment. However, the impact of monitoring of control on organizational effectiveness was not significant. The results also show a nonsignificant impact of information and communication on organizational effectiveness.

Since the current study concentrated on the banking sector with its distinct characteristics, the generalizability of the conclusions may be limited.

The study's findings may aid decision-makers and stakeholders in the adoption, designing and implementation of proactive internal control system to enhance operational efficiency, effectiveness and competitive advantage.

The study advances the literature by empirically evidencing that internal control systems impact organizational effectiveness.

This study explores the effect of internal branding on organisational financial performance and brand loyalty with the mediating role of psychological empowerment.

The data gathered from 200 Pasargad insurance employees in Iran were analysed. Structural equation modelling and R were used to evaluate the model. Financial performance was measured by four concepts (ROI, ROE, Sales growth, ROA) based on available data from March 2010 to March 2020.

The results revealed that internal branding and psychological empowerment have no significant effect on financial performance, but both have a significant positive effect on brand loyalty. Likewise, the mediating role of psychological empowerment on the subject of the impact of internal branding on brand loyalty was confirmed. Furthermore, psychological empowerment did not play a mediating role in the impact of internal branding on financial performance.

The findings of this study could be important for managers of organisations active in the insurance industry to highlight internal branding and enhance psychological empowerment and employee brand loyalty. Moreover, managers' perception of the effective role of psychological empowerment to enhance employee brand loyalty is another practical aspect of this research.

Considering the mediating role of psychological empowerment to the effect of internal branding on financial performance and brand loyalty is an innovative aspect of the present study. Meanwhile, the use of R software for VB-SEM was another point to surge the value of this paper.