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Various health systems are challenged by a multifaceted crisis of increased service demand and workforce shortages. The effects are devastating and may end up in decreased access to care, poor quality of patient care and extreme demands on the workforce. The introduction of the physician assistant (PA) profession provided an avenue to address such challenges in several countries. In Germany, the integration of PAs has been proceeding slowly.

To understand the integration of the profession in Germany, we conducted 15 expert interviews to reveal how the PA profession is perceived among healthcare experts as well as the barriers and facilitators of integration in inpatient care.

Our results highlight a generally positive perception of PAs, particularly in terms of workload relief and bridging the gap between healthcare professionals. Nonetheless, barriers include resistance from healthcare workers unfamiliar with the PA role, while workforce shortages and collaborative teamwork facilitate integration.

These findings lay the groundwork for potential integration-enhancing strategies in Germany.

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.

The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption.

The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

The library and information science profession finds itself grappling with substantial difficulties and hurdles when addressing the trustworthiness and accuracy of information disseminated through social media platforms. This study aims to highlight the educational authority of librarians and propose a framework for librarians to establish their identity, understand the meaning behind their practice and integrate their expertise through knowledge practices, ensuring their relevance and effectiveness in the social media environment.

This study delves into a conceptual framework rooted in philosophical inquiry, seeking to establish a harmonious connection between interrelated concepts of civic roles, professional identity and knowledge practices. It draws upon both original research findings and a review of existing literature in the field.

Civic responsibilities reflect the professional identities of librarians. Evidence of knowledge practices collected from scientific literature emerged to be the important characterization of how librarians uphold their image as educational authorities. It describes the meaning of civic roles and professional practice.

The study sheds light on how librarians maintain their reputation as educators and the knowledge practices that underpin their civic responsibilities amidst the pervasiveness of information disorders.

The framework presented in the study offers a timely and relevant contribution to the complex realm of social media information disorders, a challenge that librarians grapple with regularly. It highlights the emerging role of librarians in society to assert their identity and recognize their civic responsibility in addressing this pressing issue that society faces.

This study of job advertisements for internal communication practitioners aims to investigate the signals that organisations are sending the profession about what is required of these roles. The concept of corporate voice – the “voice” of the organisation – is problematised to explore tensions in vocality. The aim is to support communication practitioners to navigate multi-vocality in the evolving professional context of digital communication technologies and changes in the workplace.

This qualitative study considers the role of voice in corporate communication practices and offers insights into “digital disruption” and the discursive pressure of employers' priorities on the profession and its practices. Job advertisements for internal communication practitioners were examined during 6-month periods in 2018, 2020 and 2022, which was a significant time of change for the profession with the global COVID-19 pandemic.

Qualitative content analysis of 514 internal communication job advertisements identifies that control and consistency are valorised, and continue to dominate descriptions of internal communication skills and responsibilities. The digital affordances that communication practitioners rely on has not changed significantly and a preference for “broadcasting” is evident.

This study provides insights into how Australian organisations shape and sustain univocal corporate communication practices, and the incompatibility of narrow configurations of voice with emerging organisational challenges such as social connectedness.

This paper aims to introduce the Theory of Ethical Leadership as a possible means of actualizing the mission and vision statements of the American Physical Therapy Association as well as individual professional objectives. Specific examples of how this can be applied directly to the profession of physical therapy will be presented.

Leadership influences can profoundly affect a profession, an organization and an individual. This has led to exploring which leadership style would be most effective in moving their organization forward. Through a review of the literature, this viewpoint paper compares leadership theories present in the health-care literature, as well as why they may fall short of actualizing the mission and vision statements of the American Physical Therapy Association as well as individual professional objectives.

Most research has separated ethics from leadership, but all agree that to be successful, the leader needs to exhibit a strong moral compass and demonstrate positive ethical behavior. At the intersection of ethics and leadership is the emerging theory of ethical leadership. Ethical leadership is based on the premise that employees look outside of themselves for ethical guidance and that leaders have an opportunity to provide this moral awareness by making an ethical message sufficiently salient to be recognized in the organizational context as well as allowing the leader to stand out against an ethically neutral ground.

This paper is an original work and has not been published previously, either in whole or in part. Additionally, this paper is not under consideration for publication by any other journal.

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

Develop a comprehensive framework for assessing the knowledge organization systems (KOSs), including the taxonomy of Wikipedia and the ontologies of Wikidata, with a specific focus on enhancing management and retrieval with a gender nonbinary perspective.

This study employs heuristic and inspection methods to assess Wikipedia’s KOS, ensuring compliance with international standards. It evaluates the efficiency of retrieving non-masculine gender-related articles using the Catalan Wikipedian category scheme, identifying limitations. Additionally, a novel assessment of Wikidata ontologies examines their structure and coverage of gender-related properties, comparing them to Wikipedia’s taxonomy for advantages and enhancements.

This study evaluates Wikipedia’s taxonomy and Wikidata’s ontologies, establishing evaluation criteria for gender-based categorization and exploring their structural effectiveness. The evaluation process suggests that Wikidata ontologies may offer a viable solution to address Wikipedia’s categorization challenges.

The assessment of Wikipedia categories (taxonomy) based on KOS standards leads to the conclusion that there is ample room for improvement, not only in matters concerning gender identity but also in the overall KOS to enhance search and retrieval for users. These findings bear relevance for the design of tools to support information retrieval on knowledge-rich websites, as they assist users in exploring topics and concepts.

In Germany, various approaches have been taken to tackle the current teacher shortage in technical and vocational education and training (TVET). One attempt to remedy the shortage in Bavaria has been the introduction of an engineering education study programme at universities of applied sciences. Ideal candidates for this programme should have an interest in both engineering and social interaction. For effective recruitment, therefore, it is necessary to know applicants’ characteristics such as their vocational interests. In this study, the vocational interest profiles of students in TVET teacher training programmes were identified and their interest profiles and further characteristics were compared with those of other VET students at universities and universities of applied sciences.

An online questionnaire based on Holland’s interest theory and adapted from the Allgemeiner-Interessen-Struktur-Test-3 (interest structure test) was administered to 85 students in TVET teacher training programmes at universities and universities of applied sciences in Bavaria. Items regarding reasons for choosing a particular study programme, university location and other personal details were added.

The vocational interest profiles of students at universities and universities of applied sciences can be described as similar but weakly differentiated. Insights are provided by the characteristics of students such as the majority being first-time academics in the family. The reasons for choosing the degree programme and university location highlight the fact that a large proportion of students in engineering education would not have chosen a teaching-related degree programme if it had not been offered at the respective university of applied sciences.

Although the sample in this study was small and, therefore, limiting, it represented a high proportion of TVET teacher training students in Bavaria and a substantial proportion of first-year students in TVET teacher training programmes at universities and universities of applied sciences in Bavaria (section 2.2 and 3.1). Thus, the findings provide valuable insights into commonalities in interest profiles between engineering education students at universities of applied sciences and other TVET students at universities. With respect to the domain of the chosen vocational specialisation, differentiated profiles emerged that, for example, showed a stronger artistic orientation among students in construction technology/wood. For further analysis, the previous variable-centred orientation of the analysis can be supplemented by person-centred analyses (e.g. cluster analysis and latent variable mixture modelling, LVMM) (cf. Leon et al., 2021).

The findings in this study reveal the potential for attracting candidates to universities of applied sciences if they prefer to study in rather rural areas close to their hometowns. With the aim to educate prospective teachers for future work not only in metropolitan regions but in rural areas too, offering bachelor degree programmes in rural areas would seem promising. A regional option can boost the recruitment of new students and attract candidates that otherwise would be unable to pursue studies or a career as a teacher in vocational education. The results of this study and those of previous studies suggest that universities of applied sciences can cooperate with universities to help solve the teacher shortage problem.

Overall, it is apparent that the students' interests reached comparatively high values in all interest orientations and thus are only weakly differentiated. If undifferentiated profiles indicate low levels of career readiness, this significantly affects the recruitment of young people for the teaching profession. Assessing career orientation and promoting vocational interests should be prioritised during secondary school education. Vocational orientation measures are essential and should provide insight into typical activities of daily work life in different professions and thus pique and foster interests.

This study provides insight into how to respond to the teacher shortage in VET by identifying important characteristics of engineering education students using vocational interest profiling.

This research paper aims to evaluate the sustainability knowledge and background of students, staff and faculty regarding current university sustainability practices and individual behaviors at Central Michigan University (CMU); to compare sustainability background and knowledge based on academic discipline of enrollment or employment; and to assess sustainability awareness and interest of the campus community to guide future sustainability initiatives and resources at CMU.

An electronic cross-sectional survey was used to collect anonymous responses through Qualtrics, and then results were analyzed through SPSS. Analyses were performed based on the academic structures at CMU.

This research has found that students in STEM fields are more inclined to have pro-sustainability attitudes, knowledge and behaviors, compared to those studying the arts and business. Additionally, results indicate that there is a significant difference in knowledge between the students, and the staff and faculty respondents regarding sustainability knowledge and application, with the staff and faculty consistently demonstrating more pro-sustainability knowledge and behavior.

While research has previously been conducted on sustainability attitudes and behaviors, this research is unique because it ties sustainability knowledge to academic discipline. Additionally, it serves to gauge which sustainability programs and topics members of the campus community are most interested in, and which areas they are most willing to support.