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Recognition of prior experiential learning offers a vital contribution to supporting lifelong learning around the globe. The Malaysian government has placed great emphasis on lifelong learning in developing a knowledge society to achieve its goal of becoming a developed nation by the year 2020. Hence, the efficacy of recognition of prior experiential learning acts as a mechanism to enhance social equity and social inclusion in the Malaysian higher education context. In tandem with this, Wawasan Open University (WOU)'s vision and mission is to enculturise lifelong learning and provide access to adult learners who may have previously missed the opportunity to pursue higher education. Since its inception in 2007, WOU has developed a mechanism to review, recognise and accord validity to all prior experiential learning (PEL) of the learners. WOU's PEL comprises a series of assessment filters in three stages that are systematically utilised to gauge the learner's level of preparedness to embark on their tertiary education. These stages are (i) Certificate Attestation and Work Experience Portfolio, (ii) Diagnostic Test and (iii) a six-month HeadStart programme.

This study investigated the effectiveness of the mechanism and its assessment tools in measuring prior experiential learning of the students. The authors examined the GPA/ CGPA performance of two groups of learners. The first group consisted of those who have passed the diagnostic test and proceeded directly to undertake their degree studies. The second group comprised learners who were unsuccessful in their diagnostic test and had to undertake a six-month HeadStart programme prior to commencing their degree studies. The authors then conducted an analysis on the correlation between the Diagnostic Test results and the GPA/CGPA scores obtained. Similar correlation analysis was also carried out to examine whether learners who had undergone the six-month HeadStart programme performed better in their tertiary studies. Support services offered to these two groups of learners were also identified. The findings from this study also reveal the appropriateness of the various components embedded in the Diagnostic Test as well as the courses offered in the six-month HeadStart programme that aimed to strengthen the learners' knowledge, skills and attitudes prior to pursuing their tertiary studies.

Open Universities that subscribe to the philosophy of broadening access to higher education may explore the possibility of adopting the tested bridging programme developed by WOU for weaker Open Entry students to enhance the success rate of students and reduce attrition rate.

This paper addresses a gap in research literature in the fields of blockchain technology (BC), supply chain network dynamics (SC) and network effect phenomena (NE). Extant BC and SC literature describes the potential benefits to be reaped through the adoption of BC technology. While BC technology does not yet meet the researched expectations of adoption, performance and efficacy, the authors analyze the three inter-related fields (BC, SC and NE) to bridge this gap in theory.

This paper begins with a research review correlating the technological fundamentals of BC technology into fundamental value propositions for SC logistics contexts. The authors review the gap between these theoretical technological functions and the current ecosystem of BC applications. With an overarching understanding of BC in SC contexts, this paper then explores the phenomena of NE and attempts to synthesize various interrelated aspects of the three fields (BC, SC and NE). Research frameworks from extant literature are used for cross-comparing legacy software/information system solutions with potential and existing BC-based solutions. Case studies are utilized to support this analysis.

Several key considerations and themes are identified to better inform practitioner and researcher decision-making. Novel insights pertain to BC platform architecture and application modularity, integrated governance and decision-making capabilities, and the automation capabilities that arise from a healthy application and smart contract ecosystem.

The core contribution is the synthesis of network effect theory with SC phenomena and BC theory and the exploration of how these three fields are inter-related in the maturation of BC technology. Specifically, the authors deepen insights from extant literature by contextualizing findings with relevant interdisciplinary theoretical frameworks.

This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

This paper aims to provide empirical evidence on the extent of alteration institutional characteristics, i.e. legal origin and corruption levels, may have on the signaling effects of auditors’ reputation, underwriters’ reputation and ownership retention on initial public offering (IPO) initial returns in OECD countries.

Cross-sectional data composed of 6,182 IPOs from 30 OECD countries are used for 2003-2012. Ordinary least square with multiple linear regressions is used to test the hypotheses.

The findings indicate that the legal framework and corruption level of a country alters the signaling effects of underwriters’ reputation, auditors’ reputation and ownership retention in an IPO environment. These three variables mitigate information asymmetry, signal firm value to potential investors and ultimately decrease IPO initial returns. This relationship is more significant in the civil law countries. Corruption levels negatively moderate the relationship in the common law and Scandinavian civil law countries but have no significance in the German and French civil law countries, indicating the importance of the signaling variables in these two civil law countries.

This study examines the extent of the alterations that the legal framework and the corruption levels cause to the signaling relationship between auditors’ reputation, underwriters’ reputation and ownership retention on IPO initial returns in selected OECD countries.

The purpose of this article is to analyze main principles, forms and approaches to education quality evaluation in the process of establishment, development and crucial changes in the state accreditation of educational institutions and study programmes in Russian higher education in the last 20 years.

The major research method used in the paper is the qualitative analysis of legal and statistical documents, research papers and accreditation practices, which impacted the development and transformation of accreditation forms in Russia.

The transformation process of state accreditation during the last 20 years was conditioned by the changes in the state education policy and socio-economic situation. In a short period, under the influence of internal and external factors, Russian higher education has experienced significant changes in the structure of higher education and quality assurance. This resulted in different approaches to accreditation: state and independent, mandatory and voluntary, national and international.

The research outcomes may be applicable in the countries with developing accreditation systems and comparable scope of education.

The study identifies the tendencies in the development of higher education and quality evaluation.

The paper systematizes the tendencies of development in quality assurance and distinguishes specific features and diversity of forms of the quality assurance in one of the largest systems of higher education.

In identifying both the topics of interest and key limitations of the extant organizational security research, both opportunities for future research as well as some underlying challenges for conducting this research may be revealed.

To identify the leading organizational cybersecurity research topics of interest and their key limitations, the author conducted a topic modeling analysis of the organizational level studies published in the Association for Information Systems (AIS) senior scholars' “basket of eight journals” (Association for Information Systems, 2022) over the past five years.

Leading topics include (1) organizational security research concerns governance and strategic level decision-making and their role in shaping organizational security successes and failures, (2) cybercriminals and organizations' ability to monitor and detect them from both within and outside the firm; (3) cost, liability and security negligence, (4) organizations' innovation dispositions for security products and services and (5) organizational breach response efficacy; while key limitations of this study include the following: (1) scholars' ability to propose and assess strategic and operational level threat response recommendations, (2) their understanding how influence is formed and maintained among employees and groups and (3) their measurement instruments and models.

Organizations remained plagued by an ever-emerging set of threats to the security of their digital and informational assets. New threats are regularly discovered and remedies to existing threats are continually proven ineffective against these new threats. Providing an orientation to the current research on organizational security can help advance their security efforts.

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.

The aim of the paper is to investigate the associations between hedge fund activism and corporate internal control weaknesses.

In this paper, the authors identify hedge fund activism events using 13D filings and news search. After matching with internal control related information from Audit Analytics, the authors utilize ordinary least square (OLS) and propensity score matching (PSM) to analyze the data.

The authors find that after hedge fund activism, target firms report additional internal control weaknesses, and these identified internal control weaknesses are remediated in subsequent years, leading to better financial-reporting quality.

The findings indicate that both managers and activists have incentives to develop a stronger internal control environment after targeting.

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 provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of inquiry.

This study’s analysis combined a structured literature review with citation analysis, topic modelling using a machine learning approach and a manual review of selected articles. The corpus comprised 153 academic papers from two ranked journal lists, the Association of Business Schools (ABS) and the Australian Business Deans Council (ABDC), and from the Social Science Research Network (SSRN). From this, the authors analysed and critiqued the current and future research trends in the four most predominant topics of research in blockchain for accounting.

Blockchain is not yet a mainstream accounting topic, and most of the current literature is normative. The four most commonly discussed areas of blockchain include the changing role of accountants; new challenges for auditors; opportunities and challenges of blockchain technology application; and the regulation of cryptoassets. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the sheer volume of information that blockchain records, both professions may shift out of the back-office toward higher-profile advisory roles where accountants try to align competitive intelligence with business strategy, and auditors are called on ex ante to verify transactions and even whole ecosystems.

The authors identify several challenges that will need to be examined in future research. Challenges include skilling up for a new paradigm, the logistical issues associated with managing and monitoring multiple parties all contributing to various public and private blockchains, and the pressing need for legal frameworks to regulate cryptoassets.

The possibilities that blockchain brings to information disclosure, fraud detection and overcoming the threat of shadow dealings in developing countries all contribute to the importance of further investigation into blockchain in accounting.

The authors’ structured literature review uniquely identifies critical research topics for developing future research directions related to blockchain in accounting.