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The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training.

In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills.

The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS.

This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants.

These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS.

This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.

The author aims to develop an employee competency framework for a volatility, uncertainty, complexity and ambiguity (VUCA) environment and propose learning and development (L&D) interventions for organisations and employees to develop competencies for thriving in a VUCA environment.

The framework synthesis method was used to determine employee competencies that are essential in a VUCA world.

The author identified 10 competencies that are essential for employee development in a VUCA world. The author categorised these employee competencies as cognitive (cognitive flexibility, agility mindset and personal ambidexterity), cross-cultural (cross-cultural intelligence and cross-cultural collaboration), analytical (creativity and complex problem solving) and personal effectiveness competencies (personal resilience, continuous learning and adaptive mindset).

The proposed competencies could be used for the personal development of employees and organisations. The VUCA competency framework developed in this study includes behavioural dimensions for each competency, which could be used in self-assessment, recruitment and selection and talent and performance management. Furthermore, the author proposes L&D interventions required for developing these competencies. Overall, this study contributes to human resources (HR) development in the VUCA era by proposing the development of specific individual competencies as necessary conditions for survival and growth.

VUCA competencies empower employees to not only survive but also thrive in an unpredictable and rapidly changing world. By incorporating these competencies in L&D interventions, organisations can help employees develop the necessary competencies to thrive in a VUCA environment, thus contributing to their personal and organisational success.

This paper aims to introduce the Platt 3p model (P3p), an innovative framework aiming to address the mental health needs of young people. The model comprises three dimensions: past, present and potential, on which any mental health intervention should act to improve mental health outcomes.

A conceptual analysis is made that uses an interdisciplinary approach to draw on existing research and theories from psychology, developmental science and educational interventions to create the P3p model.

The P3p model presents a multi-layered approach that considers subjective, individual and group-level variables that should be considered in comprehensive mental health interventions. It accommodates systemic barriers and individual differences, thus creating the potential for more targeted, effective interventions.

Though every effort has been made to provide a robust theoretical foundation, the model has yet to be empirically validated. Future research is taking place to apply the model in school settings to assess its practical efficacy.

The P3p model is novel in its integrative approach, fusing elements from disparate theories into a singular framework. This flexibility allows for person-centred, adaptable interventions that are tailored to individual needs.

The purpose of this study is to examine relevant demographic and socio-economic factors as they relate to progress towards intercultural communicative competence (ICC) and intercultural sensitivity for ethnic-minority Latinx middle school English learners (ELs) using a mobile-assisted funds-of-knowledge-featured writing practice.

Through the theoretical lens of funds of knowledge, this three-year study implemented a survey-based quasi-experimental design centered on the Latinx ELs’ ICC development with the implementation of an intercultural sensitivity questionnaire (Chen and Starosta, 2000). The authors first investigated the relationship between ELs’ intercultural sensitivity and associated demographic and socio-economic factors. The authors then examined the changes of ELs’ intercultural sensitivity. Over ten weeks, the intervention group completed five funds-of-knowledge-featured narrative essays using pen and paper and mobile-based writing tools alternatively.

Findings indicated that ELs’ intercultural sensitivity increased as they advanced to a higher-level grade from sixth to eighth. The embedded mobile-assisted funds-of-knowledge writing practice as intervention promoted ELs’ intercultural sensitivity in interaction engagement, respect of cultural differences, interaction enjoyment and interaction attentiveness. Among the variables, interaction enjoyment was portrayed the most. ELs who reported not speaking English at home were statistically significant in this experiment.

This study acknowledges the robust and variance of funds of knowledge as a niche to address the interculturality and hybridity of ELs’ cultural practices accumulated through Latinx ELs’ family socialization and social development using mobile-assisted writing practice. This study could provide implications for optimizing inclusive experience to promote computer-assisted language learning in a contemporary, postcolonial global world.

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

The purpose of this study is to investigate the integration of entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren, and to understand its implications for educational practices and outcomes.

This study adopts a qualitative research approach, using literature review and analysis of empirical data to explore the intersection of entrepreneurial spirit and multicultural values in Islamic education. It incorporates findings from multiple sources, including scholarly articles, books and empirical studies, to provide a comprehensive understanding of the topic.

The findings reveal that the integration of entrepreneurial spirit and multicultural values in Islamic education empowers students economically, fosters innovation in teaching methods and promotes character development and business ethics. Moreover, it emphasizes appreciation for diversity, cross-cultural collaboration and social responsibility within the educational context. This integration creates an inclusive learning environment conducive to the development of entrepreneurial skills, innovation and ethical leadership.

Generalizability: the findings of this study may be limited in their generalizability due to the focus on specific multicultural Islamic educational institutions, potentially limiting the applicability of the results to broader educational contexts. Sample size and diversity: the study’s sample size and diversity may impact the representativeness of the findings. Future research could aim for larger and more diverse samples to enhance the robustness of the results. Methodological constraints: the reliance on certain research methods, such as surveys and interviews, may introduce biases or limitations in data collection. Researchers should consider using a variety of methodologies to triangulate findings and ensure comprehensive understanding. Time constraints: the study’s timeframe may have constrained the depth of analysis and limited the exploration of the long-term effects of entrepreneurship education on student development. Future research could adopt longitudinal approaches to address this limitation. Cultural context: the findings are contextualized within the cultural and educational landscape of multicultural Islamic institutions, which may limit their transferability to other cultural or religious contexts. Researchers should consider examining similar phenomena in diverse cultural settings. Resource constraints: resource limitations may have impacted the scope and depth of the research. Future studies could seek additional resources to conduct more extensive investigations and analyses. Bias and subjectivity: despite efforts to minimize bias, researchers’ subjectivity and potential biases in data interpretation and analysis cannot be entirely eliminated. Researchers should acknowledge and address their own biases transparently. Ethical considerations: the study may have encountered ethical challenges related to participant consent, confidentiality and cultural sensitivity. Future research should prioritize ethical guidelines and considerations to ensure the protection and well-being of participants. Addressing these limitations in future research endeavors can contribute to a more comprehensive understanding of the role and impact of entrepreneurship education in multicultural Islamic educational settings.

Practically, the study informs educational institutions, especially pesantren, about the benefits of integrating entrepreneurial spirit and multicultural values into their curriculum and pedagogical approaches. It offers insights into effective strategies for fostering entrepreneurship, innovation and intercultural competence among students.

The integration of entrepreneurial spirit and multicultural values in Islamic education has broader societal implications. It cultivates a generation of socially responsible and inclusive leaders capable of addressing global challenges with creativity and empathy. By promoting cultural understanding and collaboration, it contributes to building more harmonious and resilient communities.

This study is original in its comprehensive exploration of the intersection between entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren. It offers fresh insights into how these dimensions can be integrated synergistically to enhance educational practices and outcomes.

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.

There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.

This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.

This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.

To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.

The negative cultural bias vis-à-vis international business and cross-cultural management has been duly acknowledged, necessitating recommendations towards investigating its positive effects. Methodologically, quantitative research clearly predominates, and there have been calls for alternative approaches. Thus, this conceptual paper addresses the research gap (methodological and thematic) by investigating if multicultural teams can be an essential part of the global workforce and whether positive effects exist regarding dynamic capabilities, learning and knowledge transfer.

The underlying ethnographic research design enabled exploring within the embedded single case study from an emic perspective, including qualitative observation and semi-structured expert interviews, and provided detailed insights into the company’s multicultural work environment.

The results reveal that applying a qualitative design allowed the needed exploration and show that multicultural, geographically dispersed teams are positively experienced and considered necessary in today’s globalised world. They are likely to increase in the future. Moreover, dynamic capabilities (multicultural competencies) are indispensable for multicultural teamwork. Regarding learning opportunities, different viewpoints for discussion and the ability to reflect on these offer valuable insights. In line with theory, multiculturality is considered a “two-edged sword”, providing simultaneous benefits and challenges. Contrary to the theory, even highly important information transfers can occur virtually, although occasional physical contact is essential for trust building.

The multinational family business offers a unique example of a positive relationship between multiculturalism and organisational excellence and demonstrates how the application of a qualitative methodology can support theory building by delivering a revised model of dynamic capabilities in multicultural environments with geographical dispersion.

This article presents fieldwork perspectives and research reflexivity gained from the cross-national research team, with the aim of promoting better qualitative research practices in transnational research. It focuses on how the team incorporates diverse cultural perspectives and insider and outsider roles to enhance the research in the data collection process.

This article is drawn from the authors' qualitative research with 25 Japanese retirees in Thailand, addressing cultural challenges encountered by researchers in the cross-national team when conducting field research.

Our findings indicate that researchers with an emic view in the cross-national team who shared nationality and cultural background as the participants facilitated an effective recruitment process and productive collaboration in data gathering. They also served as cultural brokers, tailoring smooth communication during interviews on certain cultures, participant traits and sensitive issues. On the other hand, the outsiders helped the team uncover more transnational issues that the insiders had overlooked. Additionally, combining emic and etic perspectives helps to avoid ethnocentric narratives or purely etic and emic conclusions.

This article addresses a gap in the methodological reflections in transnational research that remains largely overlooked. Our reflection highlights the advantages of cross-national teams, which include researchers from emigration and immigration countries. Their status and roles as insiders and outsiders significantly facilitate a positive impact on the research process and increase the extent of investigating the complex cultural dynamics of transnational practices. The incorporation of emic and etic perspectives is suggested in the methodological approach for transnational migration research.