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Complying with the code of conduct by professionals in the construction industry worldwide has become a significant issue over the years. This has led to projects' failure, leading to losses to both the client and contractors. The study's objective is to identify the challenges of construction professionals in complying with their code of conduct and preventing corrupt practices.

Quantitative approach was used to collect empirical data by sending questionnaires to 56 construction professionals in South Africa. Data gathered were analysed through Excel statistical tool. Mean values were calculated for the quantitative data, whilst thematic content analyses were used to generate frequencies and percentages for qualitative data.

The findings indicate that construction professionals experience many unethical issues in their work duties such as inflated tender prices, overpricing the rates, tender-based kickbacks, bribes for projects, unethical methods of project execution, use of lower grade materials than specified, discrimination, among others. However, issues such as greediness, acceptance of corruption as usual practice, lack of knowledge about the code of conduct, the only way to get contracts, part of the process, and peer pressure create a challenge in complying with the code of conduct and preventing corrupt practices among construction professionals.

Construction professionals face many unethical and corrupt practices in their project management and execution, which they cannot overcome due to many factors. Therefore, there is the need to sensitise the professionals in the construction industry regarding their code of conduct as well as the danger associated with engaging in corrupt practices in their work and their implication on project performance.

The findings give an insight into the critical factors curtailing the construction professional's ability to comply with their code of conduct and be corrupt-free in their line of duty. Thus, professional associations can use the findings in guiding their members.

This study aims to explore and identify potential challenges and prospects for conducting the professional shariah audit training programme via an e-learning approach during coronavirus disease 2019 (COVID-19).

Questionnaires were administered to 296 participants who were enrolled in the professional shariah audit training programme via e-learning during the COVID-19 pandemic outbreak in 2020. These participants were final-year students from selected Malaysian public universities.

Findings show that several main challenges are faced in adopting an e-learning approach for conducting the professional shariah audit training programme such as the inability to do more hands-on, group and physical activities, different understandings based on academic backgrounds, difficulty in learning practical and technical topics, technical issues and problems during e-learning sessions. These lead to the unsuitability of conducting professional training via the e-learning approach. In terms of prospects of knowledge learnt via the e-learning approach, participants showed that they are able to master all six modules covered in the professional shariah audit training programme via the e-learning approach. These include (1) shariah principles; (2) shariah governance; (3) Islamic financial transactions; (4) shariah risk management; (5) shariah audit planning and programme; and (6) shariah audit fieldwork and communication.

Based on the findings, it is suggested to have more time spent and earlier preparation on the learning contents and sessions, more discussion on actual contents and practical exercises and competency of the trainers in delivering e-learning sessions.

This study is believed to be one among the pioneering studies on the potential challenges and prospects in adopting e-learning for conducting the professional shariah audit training programme due to COVID-19.

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

Industry and academia around the world stress the importance of professional skills (also known as soft skills, generic skills, or transferable skills) so it is necessary to be able to assess students’ attainment of these skills. An innovative method was developed in the USA for assessment of these skills in an engineering program (Ater Kranov, Hauser, Olsen, & Girardeau, 2008); this method was based around student discussion of an open-ended, unresolved, discipline-related problem, held face-to-face and subsequently analyzed using a rubric. In the research project described here, the method was adapted for the United Arab Emirates by writing appropriate scenarios for computing students, by modifying the rubric and by running the discussion on an online discussion board. The primary aims were to determine the feasibility of adapting the method and to examine its suitability. The results of the study showed that the method can be adapted and employed very successfully with UAE students. This paper presents the method, its adaptation and implementation, and the results obtained.

Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability.

We utilise the psychological ownership theory to investigate how MAs’ professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs.

We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs’ own perceptions of their professional role may impede the stimulation of the routes.

From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs’ professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research.

Collaborative professional development for inclusive teaching is a limited area of research, although there is an extensive need for special educational needs and disabilities (SEND) teachers. Research findings of how teachers’ professional development can contribute to support the development of powerful learning situations for all students are presented in this special issue. The aim is to contribute to the knowledge of how the use of lesson study can develop teachers’ capabilities to offer high-quality education for students with SEND.

The guest editor presents each of the papers and introduces key themes and concepts.

The collection of papers is divided into two themes; the first has a focus on lesson study used by teacher educators during SEND in-service training. In this theme, the teachers are the students who are studying different fields of SEND, supported by teacher educators. The second theme studies different forms of lesson studies carried out by researchers and teachers in the collaboration focused aspects of content that are of importance for students in SEND.

The papers focus on areas of education with a limited research tradition, and as a result, the studies may be seen as starting points for further research. The results so far lack generalisability. Therefore, the researchers have to test the findings further under different conditions and with wider groups of teachers and students.

The results of the papers can be used to develop both SEND teacher education, and collaborative professional development for in-service SEND teachers. This issue will, therefore, be of interest to school and system leaders.

The papers contribute initial findings from an under-researched area and also combine lesson study with methods and designs not previously explored.

Facilitation activities support implementation of evidence-based interventions within healthcare organizations. Few studies have attempted to understand how facilitation activities are performed to promote the uptake of evidence-based interventions in hospitals from resource-poor countries during crises such as pandemics. This paper aims to explore facilitation activities by infection prevention and control (IPC) professionals in 16 hospitals from 9 states in Brazil during the COVID-19 pandemic.

Primary and secondary data were collected between March and December 2020. Semi-structured interviews were conducted with 21 IPC professionals in Brazilian hospitals during the COVID-19 pandemic. Public and internal documents were used for data triangulation. The data were analyzed through thematic analysis technique.

Building on the change response theory, this study explores the facilitation activities from the cognitive, behavioral and affective aspects. The facilitation activities are grouped in three overarching dimensions: (1) creating and sustaining legitimacy to continuous and rapid changes, (2) fostering capabilities for continuous changes and (3) accelerating individual commitment.

During crises such as pandemics, facilitation activities by IPC professionals need to embrace all the cognitive, behavioral and affective aspects to stimulate positive attitudes of frontline workers toward continuous and urgent changes.

This study provides unique and timely empirical evidence on the facilitation activities that support the implementation of evidence-based interventions by IPC professionals during crises in hospitals in a resource-poor country.

The purpose of this article is to analyze main principles, forms and approaches to education quality evaluation in the process of establishment, development and crucial changes in the state accreditation of educational institutions and study programmes in Russian higher education in the last 20 years.

The major research method used in the paper is the qualitative analysis of legal and statistical documents, research papers and accreditation practices, which impacted the development and transformation of accreditation forms in Russia.

The transformation process of state accreditation during the last 20 years was conditioned by the changes in the state education policy and socio-economic situation. In a short period, under the influence of internal and external factors, Russian higher education has experienced significant changes in the structure of higher education and quality assurance. This resulted in different approaches to accreditation: state and independent, mandatory and voluntary, national and international.

The research outcomes may be applicable in the countries with developing accreditation systems and comparable scope of education.

The study identifies the tendencies in the development of higher education and quality evaluation.

The paper systematizes the tendencies of development in quality assurance and distinguishes specific features and diversity of forms of the quality assurance in one of the largest systems of higher education.

As Baby Boomers continue to retire, organizations should have plans in place that successfully execute this transition. Some industries, such as accounting, are unique in that there is specialized knowledge required by employees, including education and work experience. This study examines what accounting organizations are doing to manage this transition. The research question posed is as follows: How are organizations in the accounting industry addressing anticipated retirements?.

This is a qualitative study that is interpretive. In order to answer the research question, six managers who are involved in the hiring process at accounting organizations of varying sizes were interviewed. Semi-structured interviews were conducted and coded using the software program, Dedoose, in order to develop themes that addressed the research question.

By conducting semi-structured interviews that focused on efforts related to this issue, it was found that accounting organizations are focusing on three aspects related to the research question: Accounting firms are focusing on (1) culture, (2) knowledge and (3) transition as they lead their organizations through this time.

This research project provides insight into how some accounting organizations are managing issues related to increasing retirements. By knowing how other organizations are handling these issues, accounting organizations can use this knowledge to prepare, themselves, for anticipated retirements. This knowledge is also valuable in other fields that provide professional services (e.g., medical and legal).

This topic has not been fully explored in the accounting industry. The findings of this study are useful to accounting firms, world-wide, as well as to organizations in other professional services fields, world-wide. This research could be further explored in other professional services organizations, such as the health and legal fields.

Emergency care delivery is a process requiring input from various healthcare professionals within the hospital. To deliver efficient and effective emergency care, professionals must integrate rapidly at multiple interfaces, working across functional, spatial and professional boundaries. Yet, the interdisciplinary nature of emergency care presents a challenge to the optimization of patient flow, as specialization and functional differentiation restrict integration efforts. This study aims to question what boundaries exist at the level of professionals and explores how these boundaries may come to influence integration and operational performance.

To provide a more holistic understanding of the inherent challenges to integration at the level of professionals and in contexts where professionals play a key role in determining operational performance, the authors carried out an in-depth case study at a busy, Level 1 trauma center in The Netherlands. In total, 28 interviews were conducted over an 18-month period.

The authors reveal the existence of structural, relational and cultural barriers between (medical) professionals from different disciplines. The study findings demonstrate how relational and cultural boundaries between professionals interrupt flows and delay service processes.

This study highlights the importance of interpersonal and cultural dynamics for internal integration and operational performance in emergency care processes. The authors unveil how the presence of professional boundaries creates opportunity for conflict and delays at important interfaces within the emergency care process, and can ultimately accumulate, disrupting patient flow and increasing lead times.