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The COVID-19 pandemic caused an unprecedented crisis in all industries. In the education sector, the pandemic led to the immediate closure of university and college campuses and the migration to online delivery in more than 190 countries in order to prevent the spread of the virus and mitigate its impact. The current study explores students’ perceptions of online accounting course delivery during the COVID-19 pandemic in the United Arab Emirates. Using an online survey, the findings show that student perceptions regarding online course delivery varied based on students’ years in the program. Specifically, underclassmen (freshmen and sophomores) reported greater enjoyment than upperclassmen (juniors and seniors) from studying classes online and were more likely than upperclassmen to extol the benefits of online learning such as the ability to view classes anytime, anywhere as well as the enhanced opportunity to utilize technology in learning. These differences may result from the familiarity of upperclassmen with the traditional learning format. The analysis also reports differences in perceptions of online learning between students of different ages and gender. The results from this research can help inform institutional policies by providing insight into students’ views on the efficacy and challenges associated with transitioning to a fully online learning environment in the midst of a major disruption of United Arab Emirates.

This chapter applies the five drivers of productivity framework to regional microdata for Egypt and extends it by introducing an index of industrial clusters as an explanatory factor of the productivity performance of local private sector firms. Applying structural equation models, the geographic concentration of sectoral economic activity is found to have a positive and statistically significant effect on labor productivity. The transmission mechanism is conjectured to be the positive spillovers that are created, which local firms can tap into. In contrast, a higher concentration of skilled workers in an industrial sector in a region is associated with lower levels of labor productivity – a finding that suggests there may be structural deficiencies in the allocation of skilled workers. Regional policy should focus on net investments in gross capital formation throughout the country, for which the national and regional governments should improve how public investments are managed and the institutional framework – including the rule of law, bureaucracy and red tape, conflict of interest, transparency, and governance – so that private investment (both local and foreign) may substantially increase.

During COVID-19 restrictions, people spent more time in cyberspace and consuming health-related information. An increase was also observed in mediated caring messages or health-relevant information sent to one another. This study aims to explore how the information and interactions around COVID-19 can provide a good learning opportunity for public health, specifically related to eHealth literacy and eHealth promotion.

While mainstream literature has concentrated on experimental designs and a priming effect, this study inspects psychological distance related to a health threat under real-life circumstances. The article adopted a survey approach and utilized PLS-SEM techniques to examine the proposed hypotheses.

Results indicated that whereas closer social support correlates with closer psychological distance and less usage of the social media approach, more substantial COVID-19 impacts were associated with closer psychological distance but greater use of social media. Since both closer psychological distance and social media approach contribute to eHealth literacy, social support from closer and virtual social networks should be embraced but utilized through different routes and for different purposes. The timing of messages but not psychological distance affects people's social media approach, indicating that morning messages should be employed. Moreover, eHealth literacy mediates timing preferences and leads to a preference for eHealth communication earlier in the day. Overall, morning messages create a virtuous circle during a health crisis.

This paper establishes a mechanism of virtuous cycles for eHealth communication during a health threat. Additionally, it bridges existing research gaps by expanding chronopsychology and CLT in the health domain using an empirical approach, a real-life case and an extension of performance regarding information-seeking and utilization.

This chapter critically examines the dialectical relationship between colonial capitalism, racism, state terrorism, and racial/ethnonational domination from the sixteenth to the twenty-first century. It demonstrates the deficiencies of theories of global studies. In reformulating and improving critical international studies, this study advances the idea that excluding indigenous wisdom and knowledge from this area has allowed the hegemonic Euro-American-centric scholarship and ideology to limit our understanding of the racist sickness and its continuous evolution in the modern world system. Since this sickness has been hidden under the rhetoric of democracy, human rights, and social justice, even progressive intellectuals have failed to thoroughly comprehend the devastating consequences of racism and terrorism in global studies.

First, the chapter critically establishes the dialectical relationship between colonial capitalism, racial terrorism, and the continuous destruction of indigenous peoples in the Americas, Africa, Asia, and Australia. It explains how the dominant racial/ethnonational groups have continued to maintain their privileges at the cost of marginalized societies. Second, using indigenous wisdom and knowledge, the piece exposes the intellectual deficiencies of Euro-American scholarship and ideology from the right and left in global studies. Third, the chapter demonstrates that the claims of democracy, human rights, and social justice do not adequately apply to the conditions of the indigenous peoples in the world. Fourth, it proposes ways of developing a comprehensive critical global studies by critically including the wisdom and knowledge of indigenous peoples.

Few studies assess how child abuse and neglect (CAN) affects adolescents’ mental health. Further, the majority of studies conducted to date discount the individual CAN items and report overall prevalence rates for different types of abuse and neglect. The purpose of this study was to examine the levels of and gender differences in CAN subtypes, lifetime prevalence of individual CAN items and the contribution of different CAN subtypes for explaining depression, anxiety and irritability.

The sample included Jamaican (n = 7,182, 60.8% female) and Ugandan (n = 11,518, 52.4% female) youths. The authors used a population-based cross-sectional study design. Youths completed an anonymous survey in school settings.

The authors found gender differences in the levels of CAN subtypes. Maltreatment behaviors of lesser severity were more commonly endorsed by the youths than those of greater severity. Neglect and emotional abuse were the strongest correlates of depression (e.g. neglect: ß = 0.23, among Jamaican youths; emotional abuse outside-the-home: ß = 0.23, among Ugandan girls), anxiety (e.g. neglect: ß = 0.17, among Ugandan girls; emotional abuse outside-the-home: ß = 0.27, among Ugandan girls) and irritability (e.g. emotional abuse in-the-home: ß = 0.17, among Jamaican boys; emotional abuse outside-the-home: ß = 0.17, among Ugandan girls) in most samples.

These findings will inform policymakers and professionals working with youths in Jamaica and Uganda, providing comprehensive contemporary insights beyond existing research in these regions.

This study aims to examine the volume of ehealth literacy documents during 2006–2022, and the nature of citation of ehealth documents by country, organizations, sources and authors.

The study adopted a bibliometric approach. Bibliographic data was collected on citation of ehealth documents by country, organizations, sources and authors from Scopus and mapped and visualized the citations using VosViewer.

A total of 1,176 documents were produced during 2006–2022, indicating a high rate of document production in this sub-discipline. Among the 102 countries that contributed documents on the subject, 58 qualified for the analysis. The USA had the highest number of cited documents on eHealth literacy, followed by Canada and Australia. The average publication year for the USA was 2018, with 348 publications and an average of 24.12 citations. Canada had a high average citation count of 44.69. Furthermore, the document examined citations by organizations.

The research implications of the study suggest that eHealth literacy is an actively growing field of research, with a substantial impact on the academic community, and researchers should focus on collaboration with high-impact institutions and journals to increase the visibility and recognition of their work, while also paying attention to the need for more research representation from African countries.

The study’s findings indicate a high rate of document production and growing interest in eHealth literacy research, with the USA leading in the number of cited documents followed by Canada, while Canadian eHealth literacy research receives relatively higher citation rates on average than the USA.

The study’s originality lies in its examination of citation patterns and global contributions to eHealth literacy literature, offering valuable insights for researchers. It identifies key authors, high-impact journals and institutions, providing valuable guidance for collaboration. The research highlights a growing interest in eHealth literacy, underscoring its potential impact on public health and digital health interventions.

Overconfidence bias is considered to be a very influential decision-making bias in the business environment. This paper aims to identify the susceptibility of management accountants to overconfidence-related overplacement bias and to determine its pervasiveness among these professionals.

Two international samples of management accountants were surveyed using overplacement bias elicitation questions. The hypothesis that bias susceptibility varies between management accountants in different hierarchical employment positions was tested employing binary logistic regression.

Management accountants are found to be susceptible to overplacement bias, yet its pervasiveness among the samples is similar to other sample populations in comparable studies. Management accountants in the position of Chief Financial Officer (CFO) were found to be more susceptible to overplacement bias than their colleagues in other management accountant and business management positions.

The use of convenience sampling represents a limitation of the research.

The findings confirm that there is a need for syllabi and continual professional development projects to educate management accountants on this bias. CFOs are especially at risk of being overconfident, which may not be in the best interest of the business.

This is the first paper to assess overplacement bias in management accountants as a group of decision-makers, especially within the context of their increasing involvement in business decision-making.

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Internal auditors may understand their practice differently through the archetypes that result from this study.

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.