Search results

This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors that can hinder the implementation of professional skills in accounting education in Libya.

A questionnaire was prepared and circulated among accounting graduates from public universities in Libya. A total of 116 useable responses were received from many of these universities. An exploratory factor analysis based on a pairwise polychoric correlation matrix was carried out to validate the scale. Also, it applies the regression analysis for a robustness check.

The findings indicate that the skills included in accounting education programs in Libya partially comply with the instructions of IES 3 (Intellectual, Interpersonal and Communication, Personal and Organizational). They provide empirical evidence that the accounting education program in Libya is a partial tool for implementing professional skills in accounting education in Libya. The findings of this study also show that there is no statistically significant relationship between the skills included in programs of accounting education in Libya aligned with IES 3 requirements and the academic performance of students.

Findings may help the government, higher education officials and accounting faculty members in Libya pay more attention to accounting education to improve its effectiveness and meet the requirements of IES 3. Therefore, it fills an information gap in the accounting literature by investigating university accounting programs and their compliance with IES 3 in Libya, a context that is still poorly understood.

Little is known about accounting education in the Middle East and North African (MENA) countries, where the literature shows that little research has been conducted on accounting students in the countries of this region, particularly in Libyan universities.

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.

This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.

The authors' sample is comprised of 355 professional auditors working in the private and public sectors in Iranian firms in 2022. The authors use cross-sectional multivariate regression as the main methodology, along with the structural equation modeling (SEM) technique.

The authors find that a higher level of narcissism leads to a greater level of professional skepticism among auditors, which ultimately can enhance the quality of the audit process. The results provided via the robustness tests also supported this finding.

The authors' findings further the understanding of the role of narcissistic personality traits in improving professional skepticism among auditors of an Islamic and emerging country. In addition, audit firms and audit partners can also consider the findings of this study and enhance the effectiveness of audit processes by assigning appropriate employees with certain personalities to specific tasks.

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

Research on Islamic entrepreneurship (IE) is growing but with difficulty. After reviewing six IE models, several problematic inconsistencies were identified, which can be categorized into three: sporadic objectives of IE, diverging core components and inconsistent levels of analysis. This study aims to articulate a synthesized IE model.

An Islamic critical realist synthesis is used by combining six IE models and situating them within an Islamic system of governance. Specifically, the Islamic governance conceptual matrix is used to offer an objective template.

A synthesized model of IE within an Islamic system of governance comprises the following: the objectives of IE are not to be confined to only financial sustainability, but to achieve all five Maqās.id of the Sharī’ah (i.e. preservation and promotion of faith, life, intellect, posterity and wealth); models of IE should cover the individual, group, organizational, societal, state and international levels for comprehensiveness; tawhīd is crucial to distinguish between IE and conventional entrepreneurship; halal IE activities can be further categorized into obligatory, recommended, permissible and reprehensible; Islamic values are to be differentiated from cultural values; and both Islamic and cultural values shape IE and vice versa.

Limited number of models of IE were included in this synthesis. Although the resulting synthesized model is extensive, additional models of IE can be built to extend or even challenge it.

A novel model of IE within an Islamic system of governance is presented.

In Thailand, the number of higher education institutions (HEIs) offering international programmes has surged dramatically. Internationalisation is seen as key to competing in the higher education market, modernising educational programming, and generating new streams of revenue. Yet, such rapid change is disorientating for the internationalisation of higher education (IHE) in the Thai context. That said, there is little disagreement on what it is not; it is not Thai. This chapter investigates apparent efforts to ‘de-place’ Thailand from IHE and considers how these attempts may connect to (post-)colonial tensions between sovereignty and civilisation. Through a synthesis of scholarship in the areas of higher education, cultural geography and Thai studies, the authors construct a framework for exploring how IHE is both imagined and experienced in Thailand. In particular, they re-examine datasets from studies they conducted with stakeholders over recent years, including executive leadership, international faculty members, and university students. Through a series of narrative portraits, a dialogue of voices is constructed that reflect distinct orientations to ‘Thainess’ in the IHE. The authors argue that a wider and more inclusive orientation to internationalisation is not only respectful of local identity but is enhanced by it. Ultimately, the hope of this study is to offer a vision of what an ‘emplaced’ idea of IHE in Thailand might look like, one grounded in an orientation unique to a particular place with its own cultural and social coordinates.

Key to transnational higher education (HE) cooperation is building trust to allow for seamless recognition of studies. Building on the Tuning Educational Structures initiative (2001) and lessons learnt from the Organisation for Economic Cooperation and Development (OECD)-Assessment of Learning Outcomes in Higher Education (AHELO) feasibility study, this paper offers a sophisticated approach developed by the European Union (EU)-co-financed project Measuring and Comparing Achievements of Learning Outcomes in Europe (CALOHEE). These evidence the quality and relevance of learning by applying transparent and reliable indicators at the overarching and disciplinary levels. The model results allow for transnational diagnostic assessments to identify the strength and weaknesses of degree programmes.

The materials presented have been developed from 2016 to 2023, applying a bottom-up approach involving approximately 150 academics from 20+ European countries, reflecting the full spectrum of academic fields. Based on intensive face-to-face debate and consultation of stakeholders and anchored in academic literature and wide experience.

As a result, general (overarching) state-of-the-art reference frameworks have been prepared for the associated degree, bachelor, master and doctorate, as well as aligned qualifications reference frameworks and more detailed learning outcomes/assessment frameworks for 11 subject areas, offering a sound basis for quality assurance. As a follow-up, actual assessment formats for five academic fields have been developed to allow for measuring the actual level of learning at the institutional level from a comparative perspective.

Frameworks as well as assessment models and items are highly innovative, content-wise as in the strategy of development, involving renown academics finding common ground. Its value is not limited to Europe but has global significance. The model developed, is also relevant for micro-credentials in defining levels of mastery.

Adolescent mental health is a global concern. There is an urgent need for creative, multimedia interventions reflecting adolescent culture to promote mental health literacy and well-being. This study aims to assess the impact of a film-based intervention on adolescent mental health literacy, well-being and resilience.

A pretest-posttest intervention with a multi-methods evaluation was used. A convenience sample of ten schools facilitated students aged 15–17 years to engage in an online intervention (film, post-film discussion, well-being Webinar). Participants completed surveys on well-being, resilience, stigma, mental health knowledge and help-seeking. Five teachers who facilitated the intervention participated in post-implementation interviews or provided a written submission. Analysis included paired-t-test and effect size calculation and thematic analysis.

Matched pretest-posttest data were available on 101 participants. There were significant increases in well-being, personal resilience and help-seeking attitudes for personal/emotional problems, and suicidal ideation. Participants’ free-text comments suggested the intervention was well-received, encouraging them to speak more openly about mental health. Teachers similarly endorsed the intervention, especially the focus on resilience.

Intinn shows promise in improving adolescents’ mental health literacy and well-being. Film-based interventions may encourage adolescents to seek professional help for their mental health, thus facilitating early intervention.

This research studies the development of the evolving dynamic system model and explores the important elements or factors and what detailed attributes are the main influences model in achieving the success of a business, industry and management. It also identifies the real and major differences between static and dynamic business management models and the detailed factors that influence them. Later, this research investigates the benefits/advantages and limitations/disadvantages of some research studies. The studies conducted in this research put more emphasis on the capabilities of system dynamics (SD) in modeling and the ability to measure, analyse and capture problems in business, industry, manufacturing etc.

The research presented in this work is a qualitative research based on a literature review. Publicly available research publications and reports have been used to create a research foundation, identify the research gaps and develop new analyses from the comparative studies. As the literature review progressed, the scope of the literature search was further narrowed down to the development of SD models. Often, references to certain selected literature have been examined to find other relevant literature. To do so, a supporting tool (that connects related articles) provided by Google Scholar, Scopus, and particular journals has been used.

The dynamic business and management model is very different from the static business model in complexity, formality, flexibility, capturing, relationships, advantages, innovation model, new goals, updated information, perspective and problem-solving abilities. The initial approach of a static system was applied in the canvas business model, but further developments can be continued with a dynamic system approach.

Based on this study, which shows that businesses are developing more towards digitalisation, wanting the ability to keep up with the era that is moving so fast and the desire to increase profits, an instrument is needed that can help describe the difficulties of the needs and developments of the future world. This instrument, or tool of SD, is also expected to assist in drawing future models and in building a business with complex variables that can be predicted from the beginning.

This study will contribute to the SD study for many business incubator research studies. Many practical in business incubator management to have a benefit how to achieve the business performance management (BPM) in SD review.

The significant differences between static and dynamics to be used for business research and strategic performance management. This comparative study analyses some SD models from many authors worldwide. Their goals behind their strategic business models and encounter for their respective progress.

People who identify as transgender face stigma, isolation and harassment while often struggling to come to terms with their gender identity. They also disproportionately experience mental health difficulties. The purpose of this paper is to present the voices of transgender people in the Republic of Ireland (RoI) in regard to the issues they are facing, improvements they would like to see made to schools, workplaces, services and society in general and whether mental health supports fulfil their needs.

Ten open questions were embedded within a quantitative online survey (LGBTIreland study) on factors impacting social inclusion, mental health and care. These open questions were re-analysed with exclusive focus on the transgender participants (n = 279) using content/thematic analysis.

The participants in this study reported significant signs of mental distress. The following themes emerged: impact of stigma, deficiencies in mental health services, need for education on transgender identity, importance of peer support, achieving self-acceptance and societal inclusion questioned.

Efforts to recruit young participants have led to a possible over-representation in this study.

The findings suggest the need for improvement in mental health support services, including further education in how to meet the needs of transgender individuals.

Transgender people in Ireland experience social exclusion. The need for more inclusivity was emphasised most in secondary schools. Education on transgender identities in all contexts of society is recommended by the participants.

This study reports on the largest group of transgender participants to date in RoI. Their voices will affect perceptions on social inclusion and mental health care.