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This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

American Community colleges are vital to the country's economic mobility and are leaders in developing and facilitating career, technical, and workforce education. This study explored employer perspectives on employees' common and specialized skills across industries in the United States.

Employers were profiled for one year using a case study and content analysis method. They submitted performance records for at least three employees who graduated from community college career, technical, or workforce programs.

Data revealed that overall, employees were successful at work, but employers focused on employability skills across disciplines (common skills); specialized skills employers focused on were associated with business operations and processes and seemed to be something other than industry-specific technical knowledge.

This article and the research it refers to constitute original work that has not been reproduced or published. The value of this article is premised on new longitudinal data, which could be used to improve and progress institutional CTE and WD programs.

Our work adds to the debate regarding higher education graduates’ skills required in the labour market in Germany and beyond.

Using Q-methodology and the accompanying narrations, we explore German employers’ and employees’ views (N = 26) on characteristics required at the entry level.

Our findings show three areas of the labour market with different skill requirements. Whereas the first area, “The world of rules”, applies more likely to the professions and academia, the two other areas, “The middle field” and “The people-oriented and critical market”, can be found throughout the labour market. The disciplinary affiliation does not play a role. In all three areas, soft skills are crucial and specialised knowledge is only highly valued in the area of “The world of rules”.

In contrast to previous findings, we do not focus on singular skills. Instead, we focus on skill sets and discuss their relevance from the background of their usability.

The purpose of this study is to explain gender imbalance by theorising how guilt arises as an externally imposed negative emotion that subsequently impairs women's performance in the accounting academia.

The method involves an analysis of gender distributions at junior and senior levels in New Zealand universities in 2019 and 2024 and relevant case studies of junior academics using unstructured interviews.

This paper unpacks the nuances of gender imbalance in a “gender-neutral” subject and provides empirical evidence that many women academics may internalise a sense of externally imposed guilt for various reasons. Such feelings of guilt, where they are imposed by workplace expectations and social constructions, may make women more concessionary with regard to a greater teaching workload substituting for research expectations. The more prolonged-term effect on career prospects of such substitutions as practiced in New Zealand may account for the imbalance that exists and seemingly will continue to exist.

This paper sets out first to discover the gender balance in accounting in universities in New Zealand. It contributes to the literature on gender and accounting education in understanding how negative emotions are externally imposed and become career-negating obstacles for women in the accounting academic.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

This chapter focuses on the COVID-19 pandemic’s impact on the recognition through discourses of essentiality, of low-status workers and more specifically of care aides as an occupational group that performs society’s ‘dirty work’. The pandemic appears as a privileged moment to challenge the normative hegemony of how work is valued within society. However, public recognition through political discourse is a necessary but insufficient element in producing social change. Based on the theory of performativity, this chapter empirically probes conditions and mechanisms that enable a transition from discourse of essentiality to substantive recognition of the work performed by care aides in healthcare organizations. The authors rely on three main sources of data: scientific-scholarly works, documents from government, various associations and unions, and popular media reports published between February 2020 and 1 July 2022. While discourse of essentiality at the highest level of politics is associated with rapid policy response to value the work of care aides, it is embedded in a system structure and culture that restrains the establishment of substantive policy that recognizes the nature, complexity, and societal importance of care aide work. The chapter contributes to the literature on performativity by demonstrating the importance of the institutionalization of competing logics in contemporary health and social care systems and how it limits the effectiveness of discourse in promulgating new values and norms and engineering social change.

This research aims to analyse the perceptions of practitioners in three regions regarding the challenges faced by their firms during the pandemic, considered a black-swan event. It examines the strategies implemented to mitigate and recover from risks, evaluates the effectiveness of these strategies and assesses the difficulties encountered in their implementation.

In the summer of 2022, an online survey was conducted among supply chain (SC) practitioners in France, Poland and the St. Louis, Missouri region of the USA. The survey aimed to understand the impact of COVID-19 on their firms and the SC strategies employed to sustain operations. These regions were selected due to their varying levels of SC development, including infrastructure, economic resources and expertise. Moreover, they exhibited different responses in safeguarding the well-being of their citizens during the pandemic.

The study reveals consistent perceptions among practitioners from the three regions regarding the impact of COVID-19 on SCs. Their actions to enhance SC resilience primarily relied on strengthening collaborative efforts within their firms and SCs, thus validating the tenets of the relational view.

COVID-19 is (hopefully) our black-swan pandemic occurrence during our lifetime. Nevertheless, the lessons learned from it can inform future SC risk management practices, particularly in dealing with rare crises. During times of crisis, leveraging existing SC structures may prove more effective and efficient than developing new ones. These findings underscore the significance of relationships in ensuring SC resilience.

The use of enterprise social media (ESM) can promote knowledge sharing within project teams. However, the potential mechanism of ESM affordances influencing knowledge sharing has not been fully studied. This paper aims to develop a theoretical model to explore how individual psychological cognition and environmental factors affect ESM affordances.

An empirical research using ESM applications was conducted in China, and 214 valid responses were collected for data analysis. Partial least squares structural equation modeling method was performed to test the theoretical model and hypotheses.

The results suggest the following implications: (1) the visibility, persistence, editability and association of ESM affordances all have a positive effect on the effectiveness of knowledge sharing in project teams. (2) The psychological safety and psychological empowerment of team members have a significant positive influence on ESM affordances. (3) The project task complexity positively moderates the positive effects which the visibility and association have on the effectiveness of knowledge sharing, and negatively moderates the positive relationship between the editability and knowledge sharing.

Based on the social cognitive theory, this paper highlights the roles of psychological cognitive factors and project task context in the effect of ESM affordances having on knowledge sharing within project teams. Moreover, it provides valuable suggestions for project managers in project and knowledge management.