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Today, the sustainability and outreach of microfinance institutions (MFIs) are crucial to the success of microfinance and the sector’s potential to make a lasting impact. The ability of MFIs to operate financially well without sacrificing their social goals has come under scrutiny. This study aims to identify the kind of relationships between the two objectives of MFIs in Ethiopia.

This study investigated the association between the outreach and financial sustainability of Ethiopian MFIs from the years 2012 to 2021 using a balanced set of panel data. The study used secondary data and employed a descriptive research design and a quantitative research approach. To this end, random and fixed effects estimation models, as well as three-stage least squares, with the model of seemingly unrelated regression (SUR) are used.

According to the study, outreach performance enables MFIs to achieve sustainability/financial performance. On the other side, MFI that are financially sound improve social performance. There was therefore no trade-off between the two objectives.

As Ethiopia’s microfinance sector shifts away from government and non-government backing and toward commercialization, such research is crucial. This aspect of the Ethiopian microfinance industry has gotten little consideration in research. The SUR model was used in the study together with random and fixed effect estimators, and the most reliable estimation result was chosen based on the necessary tests.

This study aims to assess the role of financial inclusion (FI) in moderating the incidence of entrepreneurship on energy poverty in Ghana.

The assessment is made by using pooled data and two-stage least squares. The exposition builds from the 7th (GLSS7) and 6th (GLSS6) rounds focusing on the Ghana Living Standards Survey (GSS, 2014, 2019) that is collected by the Ghana Statistical Service (GSS) from 10 principal regions in the country.

The findings show that entrepreneurship has an unconditional positive incidence on energy poverty while the interactive incidence between entrepreneurship and FI on energy poverty is negative. The corresponding FI policy thresholds that should be exceeded in order for FI to effectively moderate entrepreneurship for negative outcomes in energy poverty are between 0.154 and 0.280 index for the full sample; 0.187 index for the rural subsample; 0.200 and 0.333 index for the male sample. Thresholds are not computed for the rural and female subsamples because at least one estimated coefficient that is needed for the computation of such thresholds is not significant. Policy implications are discussed.

This study has complemented the existing literature by assessing how FI can be used to influence the nexus between entrepreneurship and poverty in Ghana.

This study explored the challenges academics faced with work structures during the COVID-19 pandemic and their implications for their work–life balance (WLB).

Relying on the interpretative paradigm and the qualitative research method, the dataset consists of semi-structured interviews with 43 academics in the United Kingdom.

This study’s findings indicate that academics in the UK experience issues around increased boundary permeability between work and nonwork domains and role overlap, which engender the transfer of negative rather than positive spillover experiences and exacerbate negative consequences to the well-being of academics. ICTs also reinforced gendered work-family boundaries and generated more negative work–life/family spillover for women than for men.

Higher Education Institutions (HEIs) need to address ICT-related health issues through better work designs and HR initiatives that respond to the health requirements of academics. Policymakers should be futuristic and ensure comprehensive work–life policies for academics, which are necessary for humanising overall organisational well-being.

Although COVID-19 challenges are common to all workers, the experiences and effects on specific workers (in this case, UK academics) within specific national jurisdictions play out differentially, and they are often experienced with different levels of depth and intensity.

This study aims to explore the gender differences in working from home (WFH) experiences during the pandemic from the Australia’s construction workforce perspective. Specifically, it explores gender differences in terms of: (1) the respondents’ family responsibilities during the pandemic; (2) their WFH experiences prior to and during the pandemic; and (3) their perceptions of the impacts of challenges associated with WFH on their work activities and performance along with their self-reported work performance when WFH, overall satisfaction with WFH and preference for WFH post-COVID.

This study adopted a survey design to reach the targeted sample population, i.e. construction workforce in the Australian construction industry who has had experienced WFH during the pandemic. Data was collected using an online anonymous questionnaire survey.

The results show notable gender differences in various aspects including family responsibilities, workplace arrangements and perceptions of the impacts of the challenges associated with WFH on work activities and performance. Also, statistically significant associations are detected between gender and the respondents’ self-reported work performance when WFH, overall satisfaction with WFH and preference for WFH post-COVID.

Even prior to the COVID-19 pandemic, little is known about WFH experiences among construction workforce due to the low prevalence of regular and planned remote working in the industry. This is the first study sheds light on construction workforce WFH experiences using gender lenses. The findings have implications for construction-related firms continuing with WFH arrangement post the pandemic, which may include the formulation of policy responses to re-optimize their present WFH practices.

This study aims to determine website quality, young adult socialization and dark triad personality as the factors influencing the real estate purchase decision. In addition, this study also measures the mediating effects of young adult socialization on real estate purchase buying behavior.

Related literature, quantifiable variables with a five-point Likert scale, hypothesis testing and mediators are used to study the model. A systematic questionnaire that was divided into four sections was used. A total of 336 valid responses were collected and analyzed through a structural equation model.

The results suggest that dark triad personality and young adult socialization considerably affect real estate purchase decisions. The development proves website quality does not significantly impact real estate purchase behavior.

This study is limited to a few young consumers’ responses. Future studies could be more widespread globally and should include more variables and offline methods of purchasing behavior.

As per the review of existing literature, this research is the first, to the best of the authors’ knowledge, to determine the factors affecting the real estate purchase decision with factors like website quality, dark triad personalities and young adult socialization involving it.

The purpose of the study is to develop a valid measure of stereotype threat.

A convenience sample of 2,900 respondents from different occupational sectors, including managers, engineers and health-care professionals, was used for the present study. The data were collected from various government and private organizations in North India. The questionnaire survey was administered in three phases. During the first phase, 800 questionnaires were circulated, followed by 1,200 questionnaires in the second phase, and the third phase involves 900 questionnaires. The data were analysed using exploratory factor analysis, confirmatory factor analysis and structural equation modelling.

The results indicate nine dimensions, namely, occupational identification, occupational stigma consciousness, gender identification, gender stigma consciousness, religion identification, religion stigma consciousness, caste identification, caste stigma consciousness and negative effect of stereotype threat. The study ensures the reliability and validity of the stereotype threat scale. The measure also fulfils the assumptions of nomological validity.

To the best of the authors’ knowledge, the study is the first of its kind to develop and validate the stereotype threat scale adhering to scale development procedures.

This paper reviews 18 workplace spirituality scales developed over a period of 23 years from year 2000 to early 2023. The objective is to provide inputs which can guide future researchers in choosing an existing appropriate workplace spirituality scale and in adopting sound scale development procedures for the development of new workplace spirituality scales.

This paper outlines the need for and importance of carrying out a review of workplace spirituality scales. Thereafter, it carries out a review of each of the 18 workplace spirituality scales. It describes 10 overall limitations of the collective set of workplace spirituality scales. Finally, five future research directions are outlined.

The review indicates that most of the workplace spirituality scales have limitations associated with them. The collective set of workplace spirituality scales also has several overall limitations.

The review suggests that workplace spirituality researchers need to exercise caution in choosing an appropriate existing workplace spirituality scale for their research. The review also provides directions for the future research for developing more adequate workplace spirituality scales.

The inputs from this review will contribute to improve the practice of workplace spirituality research.

As workplace spirituality can make organizations more beneficial for employees and the society, this review's contribution to improving workplace spirituality research has an indirect social significance.

This is, to the author's knowledge, the first comprehensive review of 18 workplace spirituality scales developed over a period of 23 years from year 2000 to 2023.

Microfinance emerged as an essential catalyst for socio-economic development and financial inclusion to reduce poverty. Microfinance institutions cannot meet their primary objective of poverty reduction if they are not sustainable financially. With the theoretical support of profit incentive theory, this paper aims to investigate the impact of organizational structure (OS), growth outreach (average loan per borrower [ALPB] and number of active borrowers), women empowerment (percentage of women borrowers [PWB]), liquidity, leverage and cost efficiency (cost per borrower) on the financial sustainability of microfinance providers (MFPs) in India and explore the possible moderating effect of the national governance indicators (NGIs).

A financial sustainability index has been developed by using principal components analysis, including both conventional measures (return of assets and return on equity) and efficiency measures (operational self-sufficiency and financial self-sufficiency). Due to the existence of endogeneity and heteroskedasticity, this study uses two-step system generalized method of moments estimates to examine the relationships for a period of 2006 to 2018.

The finding reveals that there is a strong significant relationship between financial sustainability and its influential factors. Organizatioanl Structure, loan size, women borrowers, Gross Domestic Products and inflation enhance the financial sustainability of India’s microfinance sector. However, a number of borrowers, liquidity, leverage and operating costs negatively affect the financial sustainability of MFPs of India. The estimates demonstrate that NGIs significantly moderate the association between financial sustainability and its influential factors. The NGIs negatively affect the positive impact of Organizatioanl Structure on financial sustainability. National governance increases the positive effect of loan size (ALPB) and reduces the negative effect of a number of borrowers and leverage on the financial sustainability of MFPs of India. However, NGIs negatively affect the positive relationship between Percentage of Women Borrowers and Financial sustainability of Microfinance Providers of India.

To the best of the authors’ knowledge, this study is the first of its kind that incorporates all of the six dimensions of the National Governance Indicators (NGIs) and uses as a moderator. Secondly, a financial sustainability index has been developed for measuring the financial sustainability of Microfinance Providers (MFPs).

Despite the immense popularity of WhatsApp, there needs to be more reliable and valid scales for identifying and measuring users' motivation behind frequent WhatsApp status updates. This study explores the underlying motivations of users in updating their WhatsApp statuses and develops a scale to measure them.

Following a mixed-method research design, data were obtained from WhatsApp users in India. The current research furnishes results from five studies, involving both qualitative and quantitative approaches.

The results uncover seven unique motivations of users for keeping WhatsApp status, namely: social good, attention seeking, social relations, expressing views, life updates, inspiration and entertainment. Additionally, the empirical findings demonstrate the effects of the above dimensions on the positive and negative emotions of users.

This research is a pioneering effort in developing and validating a scale on WhatsApp status motivation construct. Key managerial and scholarly implications of the findings arising from this research are also discussed.

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.