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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.

The international academic literature agrees that principals act as change agents and are vital in creating and promoting an inclusive school culture. In this article, the authors proclaim that Indian schools lack school leadership to accomplish inclusive education (IE) characterized by local needs. The article emphasizes the importance of school principals and discusses how principal vacancies, insufficient training and lack of autonomy jeopardize inclusive and equitable quality education in Indian schools. Contextualized policies, professional standards for principals, research that highlights principals' perspectives and autonomy for principals are required to strengthen principals, who are the primary advocates for IE, to create a more democratic, equitable and just society.

The authors base their arguments and opinions on the latest National Education Policy (NEP, 2020), data/statistics from various educational organizations in India, and research findings of global scholars.

The data and statistics show that principals in Indian schools do not receive the essential assistance to implement IE successfully. A lack of adequate data regarding the subject of debate is another point made by the authors.

Understanding the hardships faced by Indian school principals would help readers recognize the leadership challenges for IE in India. Addressing these challenges is one of the best ways to fulfill the equity and inclusion goals emphasized in UN Sustainable Development Goal #4.

This article is the first to emphasize the importance of prioritizing principals in Indian schools, among other agents when trying to achieve inclusion.

Pulse check on discipline degrees for changed status quo is vital to ensure global futures for international enrolments (IEs). While employers spend less on training and more on innovating, can IEs manage time spent wisely and profitably (self-sufficiency) via collecting demand-driven credentials (micro-credentialing, Mc)? Due to limited research on Multidisciplinary, Micro-credentialing (MdMc), communication among stakeholders becomes difficult – there is no sense of self-sufficiency and course crossbreed lags; thus, diploma initiatives rarely succeed. Hence, MdMc aims to generate industry-necessitated, new knowledge hybrids where courses could generate adaptable Md links and intersections towards self-sufficiency. We propose a methodology based on Md content analysis on rapidly deployable knowledge bases suitable for multisector employability: a market survey to identify new knowledge areas. The outcome is to be knowledge mapped to identify gaps in skills required for applications to meet across disciplines. Finding the nature of these gaps intends to present possible knowledge links and intersections among courses. Diagrammatised and textual analysis of self-sufficiency-related benefits that could forge robust faulty-industry partnerships will be discussed – to demonstrate fluidity between credentials and careers. The resulting MdMc rigour model would present avenues for new content, training programmes, and a potential HE-industry manifesto. This MdMc model may offer a quick and dynamic process of epistemic, accessibility and instructional rigour checks to achieve professional currency towards self-sufficiency for IEs.

This study aims to follow a rigorous approach to identify, critically analyze and synthesize 75 papers published from 2000 to 2022.

The study presents a systematic literature review on identity expressiveness (IE), clarifying and expanding what is currently known about the concept.

To synthesize current knowledge on IE, the study uses the overarching framework of antecedents-phenomenon-consequences, using this same framework to identify gaps and future research directions. The findings show individual and brand-related factors such as the need for uniqueness and anthropomorphism as antecedents of IE, and eWOM/WOM, impulse purchases and upgrading to more exclusive lines as consequences of IE.

The study contributes to theory by synthesizing and mapping current understanding of the state of knowledge on the concept of IE while highlighting gaps in the extant literature and paving future research directions for scholars in the field.

The study offers useful insights for practitioners, broadening marketers’ actionable options in identity-based marketing. Marketers can use insights from this study to inform marketing strategy and communication campaigns for different types of brands.

To the best of the authors’ knowledge, this study is the first of its kind and offers an integrative review of the current literature on IE, thus enhancing understanding of the concept, its antecedents and consequences. The study also contributes to knowledge by highlighting future research priorities for researchers in this field of enquiry.

This paper aims to provide a systematic review of the academic literature on the determinants, processes and impacts of indigenous entrepreneurship (IE), highlights its contribution to current knowledge and identifies research gaps to guide future research.

Databases used in this study included Scopus, ABI, Business Source Complete, ProQuest and Emerald Insight. In total, 84 articles were included in the review.

The findings revealed that 33 studies were qualitative, 12 used a survey-based approach, 25 were conceptual and 14 used mixed approaches. The focus on theory-building research underlines the fact that more theory-testing research is needed in the future. In total, 38 studies were conducted in developed countries and 43 in developing countries. The findings indicated that IE was driven by many determinants such as family and clan ties, patriarchy and social stratification, government support and conducive entrepreneurial ecosystems. Processes related to policies, IE development programs, partnerships, expenditure mechanisms, equitable distribution of benefits and resource mobilization. The outcomes of IE included economic development, sustainability, increased indigenous economic participation, enhanced quality of life, self-determination and preserving cultural heritage.

The current paper has some limitations. Firstly, it focuses only on academic journals and excludes conferences, books and working papers. Secondly, it includes only English language academic articles. However, while the current systematic literature review (SLR) has these limitations, it presents a thorough view of the determinants, processes and impacts of IE. Future studies may consider other sources beyond academic journals and also include non-English publications, and this approach may identify interesting areas for future research.

Existing reviews of IE take a narrow perspective and fail to present a comprehensive view of the IE phenomenon. The current study aims to fill this gap in the literature and provides a SLR pertaining to IE’s determinants, processes and impacts. The review is both timely and relevant because it identifies gaps and serves as a springboard to guide future research.

This paper examines the relationship between chief executive officer (CEO) international experience (IE) and firm performance. The authors also examine the symmetry of this relationship, whereby home and host countries would be interchangeable without any significant change in the impact of each cultural dimension on firm performance.

For a sample of CEOs from Fortune's list of Global 500 companies, firm performance was measured as average net margin for the first four years of CEO tenure. IE was the difference between home country culture and that where CEO experience was gained, based on the GLOBE cultural dimensions. Regression then tested the IE/firm performance relationship. For symmetry, distance direction was coded as either positive or negative, depending on whether home country score on a given dimension was higher or lower than that of the host. Moderator regression then tested for whether distance direction impacted the relationship between IE and firm performance.

Results show that overall distance between home and host cultures in aggregate does not have a significant effect on firm performance. However, for specific dimensions, greater distances between the CEO's countries of experience and that of the parent company on in-group collectiveness and performance orientation are associated with higher firm performance, and greater distances on power distance and assertiveness are associated with lower performance. The authors further find asymmetric patterns in the IE–performance relationship, attributable primarily to the fact that, when scores on performance orientation are greater for the home than host country, organizational performance is significantly enhanced.

This study's hypotheses are grounded in theory, combining the human capital perspective with cultural paradox theory. In addition, the authors offer a unique approach for measuring the dimensional distance of culture.