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This paper aims to investigate the impact of the COVID-19 pandemic on university students' employability skills and give insights into preparation for future crises that may happen.

Employing an interpretative phenomenological approach with the frame of social cognitive theory, the current study examined the changes in environmental, behavioral and personal elements of human functioning for employability skills being affected by the conditions during the pandemic.

Findings based on ten in-depth semi-structured interviews with students at universities in Vietnam highlighted that the global pandemic performed as both challenge and an opportunity for employability skills development, yet the extent to which the students can benefit from the new studying conditions attributed to each individual's initiatives in taking advantages of resources and acting against difficulties.

Whether the pandemic became a hindrance or a motivation for students' employability skills to develop and whether students effectively utilized an agency to overcome challenges and improved their skills after the pandemic have not yet been investigated. This study added to the body of literature regarding self-regulated learners by demonstrating agency in the learning process as well as how to manage careers and improve employability skills by making use of resources in disconnected settings.

This study objective is twofold. This study aims to present an institutional analysis of the implications of job localization programs in Gulf Cooperation Council (GCC) countries, such as Saudi Arabia, United Arab Emirates and Qatar. Further, it highlights the impacts of these programs on the accounting profession.

This study is based primarily on the desktop research method, where data is collected from the review of previous studies, published data on Internet Websites and reports released by International organizations such as the United Nations. In addition, the study benefitted from conducting six interviews with government officials from GCC countries. Theoretically, this study draws upon insights from the institutional logics theory to discern higher-order institutions deriving job localization decisions in the GCC region.

This paper explained how job localization policies in the GCC region are informed by three central logics: economic, socio-political and professional. Despite contributing to achieving some socio-political goals for policymakers, these policies could have serious consequences for the practice of the professions and, hence, the local business environment. Besides, this paper highlighted the serious localization policies' impacts on the accounting profession, especially the quality of the workforce (accountants) and their job readiness.

This study highlights the various implications of job localization policies for locals, foreigners, public and private sector entities and governments. Besides, it has recommended some actions to mitigate the negative influences of such policies on the surrounding society.

This study contributes to the literature by following an interpretative approach in explaining the localization of the accounting profession from an institutional perspective by bringing new evidence from GCC emerging markets.

The purpose of this study is to comprehensively explore the impact of digitalization on healthcare supply chains (HcSCs). It seeks to understand how digital technologies enhance efficiency, transparency and responsiveness within these complex logistical systems. The study aims to provide a holistic view of the transformative potential of digitalization in the healthcare sector, with a particular focus on improving patient care and streamlining operational processes.

This research employs a systematic review methodology, carefully curating a selection of 45 relevant articles from 66 articles rigorously screened using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology to provide a holistic view. It follows established systematic review protocols, incorporating a meticulous search strategy and precise keyword selection. The chosen research design enables a comprehensive examination of the existing body of knowledge concerning digital platforms, real-time tracking technologies, transparency and responsiveness in the context of HcSCs.

The findings of this study emphasize the pivotal role of digital technologies in reshaping HcSCs. Digital platforms, real-time tracking systems and technological integrations substantially enhance efficiency, transparency and responsiveness. Data-driven decision-making, improved communication and agile responses to dynamic demands are key aspects. These findings underscore the transformative impact of digitalization on healthcare logistics, emphasizing the potential for streamlined operations, enhanced patient care and more efficient resource allocation.

Despite the systematic methodology, this study is subject to certain limitations. It relies on existing literature, which may not cover the most recent developments in the rapidly evolving field of digital HcSCs. Furthermore, the study may be influenced by publication bias. The implications suggest the need for continued research to explore emerging digital technologies and their effects on healthcare logistics, ensuring that supply chains remain agile and responsive.

The practical implications of this research are significant for HcSC managers with insights into digital technologies to enhance transparency and collaboration and improve resource visibility. The integration of data analytics can lead to more effective inventory management and demand forecasting. Blockchain (BC) technology can ensure transparent and secure transactions, fostering trust among stakeholders. For practitioners, this research offers actionable guidance for navigating the digital age, promoting operational efficiency and ensuring a consistent supply of essential medical products. Researchers can use these insights as a foundation for further exploration into the potential of digitalization in HcSCs.

The social implications of digitalization in HcSCs are far-reaching. They encompass improved patient care, as digital technologies enhance the efficiency, transparency and responsiveness of supply chains. This translates to better access to critical medical supplies, potentially reducing healthcare disparities and benefiting underserved populations. Enhanced patient safety is a significant social outcome, as transparent and secure transactions enabled by technologies like BC mitigate the risks associated with counterfeit medications. Furthermore, digitalization builds trust among stakeholders, promotes accountability and fosters resilient healthcare systems, which are capable of responding effectively to crises. It also has the potential to make healthcare more affordable, contributing to increased healthcare access and transparency in decision-making.

The originality and value of this study lie in its comprehensive synthesis of diverse findings related to digitalization in HcSCs. While prior studies have examined isolated facets of digital technology adoption, this research provides a comprehensive overview. It contributes to a deeper understanding of the transformative potential of digitalization within the healthcare sector, offering practical approaches to enhance patient care and streamline operations.

The accuracy of budgeting is important to fulfilling its various roles. The aim of this study is to examine perceptions of budgeting accuracy in UK universities and to identify and understand the factors that influence them.

A mixed methods research design comprising a questionnaire survey (84 responses, = 51.5%) and 42 semi-structured, qualitative interviews is employed.

The findings reveal that universities tend to be conservative in their budgeting, although previous financial difficulties, the attitude of the governing body and the need to convince lenders that finances are being managed competently might lead to a greater emphasis on a “realistic” rather than cautious budget. Stepwise multiple regression identified four significantly negative influences on perceived budgeting accuracy: the difficulty of forecasting student numbers; difficulties associated with allowing unspent balances to be carried forward; taking a relatively long time to prepare the budget; and the institution’s level of financial surplus. The interviews are drawn upon to both explain and elaborate on the statistical findings. Forecasting student numbers and associated fee income emerges as a particularly challenging and complex issue.

Our regression analysis is cross-sectional and therefore based on correlations. Furthermore, the research could be developed by investigating the views of other parties as well as repeating the study in both the UK and overseas.

Implications for university management follow from the four factors identified as significant influences upon budget accuracy. These include involving the finance department in estimating student numbers, removing or controlling the carry forward of unspent funds, and reducing the length of the budget cycle.

The first study to examine the factors that influence the perceived accuracy of universities’ budgeting, this paper also advances understanding of budgeting accuracy more generally.

The purpose of this paper was to examine consumer perceptions of aesthetic attributes of textile-based assistive devices (ADs) and the language used by consumers to express those perceptions and concerns. Previous investigations of user feedback for ADs have largely focused on functional attributes rather than aesthetics.

An interpretivist research philosophy was selected to investigate the meaning behind consumer perceptions and to understand their viewpoints on the aesthetic dimensions of ADs. Using product reviews for two ADs sold on Amazon.com as data, the researchers conducted qualitative data analysis through coding and interpretation of meanings behind reviews to determine consumers’ perceptions related to their ADs.

The authors identified consumer concerns linking to aesthetics evidenced as a multisensory integration of visual, tactile and olfactory cues. Consumer-preferred language used to address aesthetic preferences was found to supplement the literature. Aesthetic considerations were found to be impactful on avoiding stigma and encouraging or discouraging continued use of the devices.

Findings may contribute to the development of textile-based ADs with improved aesthetics to enhance user experiences. New ways of using consumer language to interpret user needs may assist in future research and design practice for consumer products.

The use of consumer product reviews as a rich source of user data is discussed in this paper. As previous research on assistive technology has largely focused on functionality, results of this analysis offer insight into consumers’ aesthetic judgments related to ADs and bring a sensory perspective to the research area.