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This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

This paper examines the factors influencing the adoption of Quality 4.0 technologies by quality professionals. The study evaluates perceived usefulness, perceived ease of use, attitude towards use, and intention to use new technologies.

The research involves a literature review, identification of latent variables derived from the Technology Acceptance Model (TAM), and a survey conducted among 200 quality professionals in the high-tech sector using computer-assisted web interviews.

The study elucidates the attitudes and intentions of high-tech industry employees towards adopting Quality 4.0 technologies. The primary conclusion drawn is that the predominant factor shaping the attitude of quality professionals towards new technologies is their confidence in their ability to effectively engage with these technologies rather than solely the perceived usefulness of such technologies to themselves or their organization.

This study is subject to certain limitations. Firstly, it focuses on five variables identified in the TAM model, potentially overlooking other pertinent factors that could provide a more comprehensive understanding. Secondly, the analysis of Quality 4.0 technologies is presented in a generalized manner, possibly resulting in nuanced differences if each specific technology were examined individually.

This article fills a gap in the literature by identifying the factors influencing quality professionals' adoption of Quality 4.0 technologies and delineating the relationships between these factors.

This paper aims to evaluate the impact of the “Postliteracy” program on the qualification of beneficiaries for socioeconomic integration. This qualification is achieved first through the consolidation of the achievements of individuals freed from illiteracy, and then through their support in creating income-generating activities by providing them with technical, economic, legal and institutional knowledge to ensure their conscious and responsible participation in local and regional development efforts.

To evaluate the impact of the “Postliteracy” program, this paper uses quasi-experimental methods with a control group (participants of the “Literacy” program 2020 / 2021) and a treatment group (participants of the “Postliteracy” program 2021 / 2022). Skill acquisition is measured through pretest and posttest evaluations using a questionnaire aligned with the National Agency for the Fight Against Illiteracy (ANLCA)-adopted curriculum. The survey occurred at the beginning and at the end of the program, providing sufficient time for skill development. The questionnaire includes three sections covering socioprofessional characteristics, technical and economic domains and legal and institutional aspects. These sections contribute to a score reflecting the acquired skills for successful socioeconomic integration.

The results of the study demonstrate that the “Postliteracy” program has a positive impact on the acquisition of competences necessary for improved socioeconomic integration of the beneficiaries. The various matching techniques reveal a score difference ranging from 12 to 14 points in favor of program participants compared to those who did not participate. The Difference-in-Differences method confirms the positive and significant impact of the program.

The findings highlight the importance of the “Postliteracy” program in national literacy policy, underlining the need to further strengthen its presence within the programs deployed by ANLCA, notably by increasing the number of beneficiaries targeted by this program. To achieve this, it would be advisable to increase the funds allocated to it within ANLCA's budget.

The originality of this work is a unique research of the case of Morocco based on a microeconometric study for which the authors evaluate the impact of adult education by applying impact evaluation methods in the field of adult literacy.

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

This study applies Garfinkel’s (1967) concept of ‘breaching experiment’ to explore the impact of COVID-19-induced disruptions on the ‘emotion management’ practices of residential care workers in the United Kingdom and Germany. It examines the influence of professional feeling rules on workers, emphasizing the prescribed importance of displaying affective, empathetic concern for residents’ health and well-being. Findings demonstrate that authenticity and adherence to professional feeling rules in relation to emotional management are not mutually exclusive. The authors underscore how adherence to professional feeling rules upholds authentic care by reinforcing a professional ethos, which acts as a cornerstone motivating residential care workers. Ultimately, the study showcases how a professional ethos substantiates altruistic motivations, guiding proficient emotion management practices among care workers. It highlights how these workers drew upon their personal understanding and experiences to determine the appropriate emotions to express while providing care for residents amid the unprecedented challenges of the pandemic.

The purpose of this study is to identify the capacity needs of building professionals to deliver environmentally sustainable buildings (ESBs) globally, from a unique systems approach. Through a review of extant literature, this study contributes to knowledge of the global delivery of ESBs by identifying research trends and gaps that can be tackled in future research, and current hotspots in capacity building (CB) research within the built environment (BE). The adopted systems approach to CB postulates that the construction industry is systemized in nature, and thus, CB solutions within the industry should be approached from a systems approach.

A literature search was conducted using the Scopus search engine, augmented by Google Scholar and Web of Science, to produce 54 relevant articles for analysis. The scientometric analysis was undertaken with the use of VOSViewer to better understand the broad literature on CB in the construction industry which would not have been possible with traditional data analysis. The content analysis allowed, for a systematic review of selected articles, to reveal key themes in this study.

Through a content analysis, four levels of CB were identified within the construction industry; individual level, organizational level, industry level and state level. Nine sub-capacities were subsumed under the four identified levels adopted from Potter and Brough (2004), including but not limited to Performance capacity, Workload capacity, Supervisory capacity, Industry Role capacity and Systems capacity. Under each sub-capacity, key questions were posed to aid identify the capacity needs of BE professionals. A framework for identifying capacity needs in the BE is proposed.

The findings of this study serve as a useful reference for practitioners and policymakers to assess their level of commitment to CB efforts for ESB delivery. The findings of this study have revealed that building the capacities of BE professionals to deliver ESBs should be addressed as part of a broader framework, interdependent on the other levels of CB in the systemic construction industry.

As a review study identifying capacity needs for BE professionals to deliver ESBs, this study enhances knowledge of CB within the construction industry.

This study aims to explore the auditors’ responses to the COVID-19 pandemic in Egypt, with a focus on how their demographic characteristics – specifically gender, work experience and audit firm size – affect their ability to identify key audit matters (KAMs).

The study used exploratory factor analysis to develop an index for evaluating auditors’ proficiency in distinguishing KAMs from non-KAMs, followed by multivariate regression analysis to analyze the impact of auditors’ demographics on this ability.

The study’s findings are significant as they highlight the influence of auditors’ gender and work experience on their capability to correctly classify KAMs. However, the size of the audit firm showed no significant effect on the auditors’ decision-making efficacy in identifying KAMs.

While the study illuminates critical aspects of audit judgment during unprecedented times, it acknowledges limitations, including its geographical focus on Egypt and reliance on self-reported data. The implications stress the need for audit firms and regulators to consider auditors’ demographic characteristics when formulating policies to enhance audit quality and reliability during crises.

This research breaks new ground in the auditing literature by shedding light on the distinct role of auditor demographics in shaping audit opinion during crises. It is one of the pioneering studies to quantitatively assess the impact of auditors’ gender, experience and firm size on KAM identification in a global health crisis. It provides a unique perspective on audit practices in emerging economies.

Circular economy (CE) is guided by principles, the key being the R-framework. All R-frameworks have a hierarchy. Although several studies have prioritized these principles, there is still an urgent call for country-specific prioritization. This study prioritized circular economy (CE) principles among Ghana's built environment (BE) professionals.

An explanatory sequential mixed methods approach was adopted. Six principles of CE were identified through a review of related literature and incorporated into a questionnaire. In total, 162 questionnaire responses were received. The quantitative data were analyzed through descriptive and inferential analyses. The data were further validated via semi-structured interviews with eight interviewees of different professional backgrounds in the BE.

The findings revealed that BE professionals in Ghana highly perceived CE principles as important. The findings further revealed the order of prioritization of the CE principles as follows: (1) recycle, (2) reuse, (3) repair/remanufacture, (4) renewable energy usage, (5) redesign and (6) reduce. To further elaborate on these prioritized principles via the qualitative phase, the interviewees agreed to and confirmed the importance of the identified principles through their verbatim comments.

Although there is a growing interest in research regarding CE in the Ghanaian construction industry, its principles have yet to be prioritized and ranked by professionals in the Ghanaian construction industry. This study unearths why, in terms of prioritization of the CE principles, the construction industry in Ghana does not follow the well-known hierarchy (i.e. reduce, reuse and recycle) in the order of high to low level of circularity.

Clause 3 [The Engineer] contains the speci?c provisions for the Engineer, including the general requirements for the Engineer and their representative(s) and assistants, the replacement of the Engineer, the duties and authority of the Engineer and - importantly - the Engineer's role when managing the project, e.g. through instructions. In the 2017 edition, the Engineer's role as a ?rst venue for resolution of differences or disagreements between the Contractor and the Employer has been vastly expanded and the Sub-Clause covering this issue now runs to more than three pages rather than the two short paragraphs in the 1999 edition.