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This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.

The purpose of this study is to look at how Shariah-compliant status and Shariah regulation affect the demand for initial public offerings (IPOs) in Pakistan. The Shariah-compliant status, which is seen as a method that offers a credible signal to investors, may explain the anomaly in IPO demand.

This research used multivariate and quantile regression models to assess data from 85 IPOs issued on the Pakistan Stock Exchange between 2000 and 2019.

Shariah-compliant status has a considerable negative association with IPO demand. Nevertheless, there is a considerable positive association among Shariah regulation and IPO demand. Furthermore, the interaction among regulatory quality and Shariah-compliant status has a considerable strong influence on IPO demand. As a consequence, the findings show that Shariah-compliant firms might possibly attract the attention of investors. Investors were found to concur on the amicability of rigorous rules and permissible Shariah-compliance aspects.

Future studies could analyse the financial ratio benchmark (cash and debt) to determine the Shariah-compliant status and Shariah regulation to better understand the problem of IPO demand in the context of Pakistan.

The outcomes of this research are useful for issuers and underwriters in comprehending the characteristics that influence high and early IPO success. Such knowledge may assist issuers and underwriters in responsibly planning and managing the IPO process.

The results may be useful to investors looking for critical information in prospectuses to make the best choice when subscribing to IPOs in Pakistan.

This is one of the first studies to provide empirical data on the links among Shariah-compliant status, Shariah regulation and IPO demand in Pakistan. Furthermore, this research demonstrates the interaction impact of regulatory quality and Shariah-compliant status on IPO demand.

This paper aims to develop a vision for the future identifying how digital nomadism affects the labor markets in the tourism industry.

The qualitative research method was used. The research data were collected using a semistructured interview form developed by the researcher. The sample consists of twenty people working in the tourism industry as tour guides, travel agency owners, accommodation sector employees and professional managers. The content analysis method was used to analyze the data.

It was found that employees in the tourism industry are familiar with digital nomadism, interact with employees working as digital nomads and may prefer the digital nomad way of working, while employees in the accommodation sector cannot work as digital nomads due to the nature of their work. It is shown that digital nomadism can be applied to tour guides and travel agency owners.

The data was collected from employees of the accommodation sector, travel agencies, tour guides and employees of the Turkish tourism labor market. It is recommended that the tourism labor markets adapt to the digitalized world and adjust their working models in this context.

This is one of the first studies on the impact of digital nomadism on the tourism labor markets.

This study aims to investigate the perceptions of Iranian English teachers about their teaching efficiency through a specific practicum course, namely, language teaching methodology. Drawing on a marketing education perspective, the researchers sought to measure the service quality offered in universities by examining teachers’ satisfaction with the curriculum.

Using quantitative gap analysis, the study evaluated the knowledge and skills of teachers in their preservice education regarding the perceived importance of knowledge and skills required in practice. The study involved 120 English as a foreign language teachers holding a BA degree from two universities in Iran, each with two to four years of teaching experience in the private sector. Data were collected using a 40-item semantic differential Likert scale developed by the researchers. The scale incorporated two components that assessed teachers’ perceived importance of knowledge and skills and their preservice educational preparation.

The findings revealed that most participants were overprepared in various items. However, there were some gaps in content knowledge and skills. Reasons for these gaps mainly included having adequate experience of and/or familiarity with course content, having completed relevant courses beforehand and imitating role model teachers. Teachers’ underpreparation was attributed to their lack of preparation in some specific subjects due to limited skill, practice, motivation, experience and familiarity with that content area.

This study explores the perceived knowledge and skills of Iranian English teachers and provides empirical insights into higher education service quality and customer satisfaction.

The inadequacy of regulations, the uncertainty of the quality of houses produced and the needs of users all highlight the need for a house analysis in Turkey. The goal of this study is to understand housing quality in Turkey based on the gap between expectations and existing housing stock, to identify the main housing expectations and the problematic issues in the current housing situation.

The authors designed a survey using the quality indicators of several well-known housing quality assessment tools to reveal residents' housing preferences and current housing situation in Turkey. The authors analyzed the survey results to identify the gap between housing preferences and existing conditions to reveal the housing quality of Turkish housing.

Overall results show that residents in Turkey, regardless of their demographics, want and need better houses. It was determined that physical conditions, safety, aesthetics and accessibility are the issues for which the expectations of the participants are high and the lack of which is most felt.

This paper reveals the residents' perspective on housing and their housing quality. It emphasizes the need for more research on housing quality, the need for updated regulation and necessity of a housing quality assessment tool in Turkey.

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.