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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.

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.

Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge stressors (guanxi beliefs and participative decision-making (PDM)) and the moderating effect of an etic social hindrance stressor (perceived organizational politics) on Hong Kong and United States nurses’ job satisfaction.

A quantitative survey method was implemented, with the data provided by 355 Hong Kong nurses and 116 United States nurses. Structural equation modeling was used to examine the degree of measurement equivalence across Hong Kong and US nurses. The proposed model and the research questions were tested using nonlinear structural equation modeling analyses.

The results show that while guanxi beliefs only showed an inverted U-shaped relation on Hong Kong nurses’ job satisfaction, PDM had an inverted U-shaped relation with both Hong Kong and United States nurses’ job satisfaction. The authors also found that Hong Kong nurses experienced the highest job satisfaction when their guanxi beliefs and perceived organization politics were both high.

The results add to the comprehension of the nuances of the often-held assumption of linearity in organizational sciences and support the speculation of social stressors-outcomes linkages.

Managers need to recognize that while the nurturing and development of effective relationships with employees via social interaction are important, managers also need to be aware that too much guanxi and PDM may lead employees to feel overwhelmed with expectations of reciprocity and reconciliation to such an extent that they suffer adverse outcomes and become dissatisfied with their jobs.

First, the authors found that influences of guanxi beliefs and PDM are not purely linear and that previous research may have neglected the curvilinear nature of their influences on job satisfaction. Second, the authors echo researchers’ call to consider an organization’s political context to fully understand employees’ attitudes and reactions toward social interactions at work. Third, the authors examine boundary conditions of curvilinear relationships to understand the delicate dynamics.

This paper aims to identify human rights violations of patients during the early periods of the COVID-19 pandemic in Ghana by investigating the experiences of people on how health-care professionals discharged their responsibilities during the time in question.

Explanatory design of the mixed methods approach was adopted, with the intention of collecting both quantitative and qualitative data sequentially, and then integrating the results at the interpretation stage. The approach enriched the quality of data collected as it offered the advantage of shedding light on the primary motivations and reasons for attitudes and behaviours and helped to provide an in-depth understanding of how individuals interpret the happenings around them and their experiences. Thus, although some amount of quantitative method was used in the data collection, the core of this paper is based on the qualitative interpretations.

The study reveals that health-care professionals, especially those in the Tema Metropolis, undermined certain fundamental human rights of patients during the early period of the COVID-19 pandemic. This includes failure to provide information to patients about treatment options and potential risks of medications; failure to seek the informed consent of patients before performing medical procedures; denial of access to medical files of patients for transfer; and inability or failure to provide medical ambulances services to patients on time.

Although many publications on human rights dimensions and health protective issues on COVID-19 pandemic are available on a global scale, still little information pertaining to experiences of individuals with health-care professionals during the early days of the COVID-19 pandemic, especially in Ghana through the lens of patient’s rights exists. This paper, therefore, fills an important gap in health-care management information, critical for policy decision-making processes regarding patient’s rights in times of pandemic control.

The purpose of this experimental study is to examine the effects of climate change corporate social responsibility (CSR) and corporate social advocacy (CSA) messages on public perceptions of companies and collective action intentions.

This study employs a 2 (message type: CSA vs CSR) × 2 (environmental issue: single-use plastics vs renewable energy) × 2 (company: Target vs Walmart) plus control online experimental design.

There were no main effects of message type on outcomes; however, green consumer identity moderated the relationship between message type and green purchase intention as well as negative word-of-mouth.

This study responds to calls by scholars to empirically compare the effects of CSR and CSA messages. Additionally, we consider group-level processes, like ingroup identity, in influencing strategic communication outcomes.

This study was carried out to examine the volume and annual growth pattern of research on e-health literacy research, investigate the open-access types of e-health literacy research and perform document production by country and by sources. The study also mapped the keywords used by authors to represent e-health literacy research and performed an analysis of the clusters of the keywords to reveal the thematic focus of research in the area.

The research was guided by a bibliometric approach involving visualization using VosViewer. Data were sourced from Scopus database using a syntax that was tested and verified to be capable of yielding reliable data on the subject matter. The analysis in this study was based on bibliographic data and keywords.

A total number of 1,176 documents were produced during 2006 and 2022. The majority of the documents (18.90%) were published based on hybrid open-access processes, and the USA has the highest contributions. The Journal of Medical Internet Research is the venue for most of the documents on the subject. The 1,176 documents were described by 5,047 keywords, 4.29 keywords per document, and the keywords were classified into five clusters that aptly capture the thematic structure of research in the area.

e-Health literacy has experienced significant growth in research production from 2006 to 2022, with an average of 69 documents per year. Research on e-health literacy initially had low output but began to increase in 2018. The majority of e-health literacy documents are available through open access, with the USA being the leading contributor. The analysis of keywords reveals the multifaceted nature of e-health literacy, including access to information, attitudes, measurement tools, awareness, age factors and communication. Clusters of keywords highlight different aspects of e-health literacy research, such as accessibility, attitudes, awareness, measurement tools and the importance of age, cancer, caregivers and effective communication in healthcare.

This study has practical implications for health promotion. There is also the element of patient empowerment in which case patients are allowed to take an active role in their healthcare. By understanding their health information and having access to resources that help them manage their conditions, patients can make informed decisions about their healthcare. Finally, there is the issue of improved health outcomes which can be achieved by improving patients' e-health literacy. Visualisation of e-health literacy can help bridge the gap between patients and healthcare providers, promote patient-centered care and improve health outcomes.

Research production on e-Health literacy has experienced significant growth from 2006 to 2022, with an average of 69 documents per year. Many e-health literacy documents are available through open access, and the USA is the leading contributor. The analysis of keywords reveals the nature of e-health literacy, including access to information, attitudes, measurement tools, awareness and communication. The clusters of keywords highlight different aspects of e-health literacy research, such as accessibility, attitudes, awareness, measurement tools and the importance of age, cancer, caregivers, and effective communication in healthcare.