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The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

This study aims to examine the latent capability of alternative-responsible tourism and ecotourism management in sustainable tourism and rural communities' livelihoods in Musina Municipality in Limpopo Province, South Africa, and benchmark the capability with other African countries amid climate change and environmental degradation dilemmas. Hence, the aforementioned objective coordinates with various agrarian locations elsewhere abroad.

Literature reviews, document reviews, interviews, and focus group discussions were employed to gather data, which was enriched by field observation views. To this end, potential climate change-linked environmental degradation, rural tourism, agricultural, and environmental management issues came to the fore.

Environmental degradation poses a possible threat to natural resource management, as evidenced by the rural development, ecotourism and agricultural activities within the study region. Thereupon, environmental degradation supplements the probability of adverse effects from climate change and precarious incomes. According to the research, responsible tourism and ecotourism are vital to promoting sustainability in rural localities.

The plenteous biodiversity of the municipality offers a better scenario for sustainable ecotourism in tandem with agritourism efforts to address the identified ongoing and liability issues. These issues have therefore symbolized the need for an adequate and allied tourism strategy to boost the local people in Musina Municipality and, conceivably, throughout the continent.

This paper engages Olaf Zawacki-Richter and Insung Jung in a frank and penetrating conversation that seeks to ground, frame, and problematise research in the field conceptualised as “open, distance and digital education” (ODDE). Taking as starting point the recent publication of the landmark Handbook of Open, Distance, and Digital Education (2022), it segues into a broad critique of the shortcomings of ODDE research, the importance of knowledge production on the meso- and macro-levels, the autonomy of ODDE as a field coming into its own, the place of postfoundationalism in ODDE discourse, and related topics that are pivotal in ODDE today.

The semi-structured interview was employed as the primary qualitative research method.

The research imperative of the relatively young but complex field of ODDE today is not the incessant reiteration of the same but rather a strategic reorientation that, first, circumvents the well-documented yet too-often-overlooked shortcomings of ODDE research and, second, promotes transboundary collaborations with the potential for system-wide impact.

This novel interview-based critique of ODDE research demonstrates that extending the scholarly discourse beyond the conventional report format is a productive method for enriching conversations on ODDE and vitalising the field itself.

The purpose of this study is to empirically test the intelligent career framework in a public sector setting in a country with a clientelistic culture to inform human resource management strategies.

Based on a qualitative methodology and an interpretivist paradigm, 33 in-depth interviews were conducted with Greek civil servants before the COVID-19 pandemic. The interview recordings were subsequently transcribed and coded via a blend of inductive and deductive approaches.

Outcomes of the study indicate that in a public sector setting in a country with a clientelistic culture, the three dimensions of knowing-whom, knowing-how and knowing-why are less balanced than those reported by findings from private sector settings in countries with an individualistic culture. Instead, knowing-whom is a critical dimension and a necessary condition for career development that affects knowing-how and knowing-why.

The theoretical contribution comes from providing evidence of the dark side of careers and how imbalances between the three dimensions of the intelligent career framework reduce work satisfaction, hinder career success and affect organisational performance. The practical contribution offers recommendations for human resource management practices in the public sector, including training, mentoring, transparency in performance evaluations and fostering trust.

The purpose of this paper is to examine what types of task information media scholars need while gathering research data to create new knowledge.

The research design is qualitative and user-oriented. A total of 25 media scholars were interviewed about their research processes and interactions with their research data. The interviews were semi-structured, complemented by critical incident interviews. The analysis focused on the activity of gathering research data. A typology of information (task, domain and task-solving information) guided the analysis of information types related to data gathering, with further analysis focusing only on task information types.

Media scholars needed the following task information types while gathering research data to create new knowledge: (1) information about research data (aboutness of data, characteristics of data, metadata and secondary information about data), (2) information about sources of research data (characteristics of sources, local media landscapes) and (3) information about cases and their contexts (case information, contextual information). All the task information types should be considered when building data services and tools to support media scholars' work.

The paper increases understanding of the concept of task information in the context of gathering research data to create new knowledge and thereby informs the providers of research data services about the task information types that researchers need.

This paper aims to examine the actions lecturers, universities and their administrators can take in improving and making political science undergraduate degrees more relevant in the twenty-first century. This paper will reflect on specific measures undertaken by institutions globally to equip students with unique skills to enhance the value and relevance of their programmes in the context of an increased technologically driven environment.

This paper uses a qualitative approach to the review of the literature with implications for practice in examining how universities globally are applying strategies in raising students’ skill levels to enhance future workplace value. A review of select institutions obtained from the Times Higher Ranked (2019) universities was used in identifying best practices to prepare a political science student for better employability.

Contrary to prevailing opinions, a huge skills gap exists for filling the demand for twenty-first century political science-related careers in the public and private sector. The attainment of twenty-first century skill sets and the deployment of technology-driven teaching and learning methods are vital elements in unlocking the value of political science education and providing students with opportunities to advance their professional and career objectives.

Higher education institutions need to reconsider their strategies in the delivery of political science degrees, bearing in mind the increased use of technology and innovative teaching practices. This paper offers insight into how to tailor an exciting and relevant political science programme for the future of work.