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The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training.

In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills.

The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS.

This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants.

These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS.

This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.

This study aims to explore vocational teachers' perceptions regarding workplace learning that align with students' training models and collaborative teaching involving specialised professionals within the context of industry-university collaboration.

Using a qualitative approach, the study conducted nine semi-structured interviews from three subject areas to better understand how vocational teachers’ work-based learning enhances their pedagogical practice in guiding students’ professional training. Thematic analysis was adopted to identify patterns that emerged from concepts and theories related to coding categories.

The authors identified three key components: vocational teachers’ workplace learning in connection with students’ training models, collaborative teaching with specialised professionals and teachers’ regular interactions with enterprises. The findings demonstrate that vocational teachers’ engagement in workplace learning pertaining to specific subjects provides a valuable avenue for enhancing curriculum design with collaboration with industry experts. This is key for supporting vocational students’ transitions into the workplace and ensuring their knowledge and skills are tailored to the industry-standard practice.

The data are limited to the review of interviews from three vocational subject areas as the representative sector in the study. However, this research implies effective knowledge transfer between workplace settings and vocational institutions, and vocational teachers need to integrate work-based vocational knowledge and skills in a relevant and applicable way across diverse classroom settings.

Fostering collaborative partnerships with local industries and professionals can be a primary way to facilitate authentic learning experiences that are linked to a specific vocational field and bridge the gap between diverse classroom learning and real-world work scenarios.

This study combines contemporary workplace learning theories with the conceptual understanding of vocational teachers’ involvement with industry-specific practice. Connecting teachers’ knowledge to the industry extends the input and collaboration from professionals and field experts to the diverse vocational classrooms.

This paper aims to analyze the extent to which education for sustainable development (ESD) training enhances university teachers’ professional competence and whether it has the same effect in the digital as in the face-to-face format.

A training concept was developed based on the professional action competence model. Between 2018 and 2021, 19 training sessions were conducted with 183 university teachers: ten in face-to-face sessions and nine in the digital format. Questionnaires were administered before and after the training to determine its impact.

Overall, the training proved to be effective. There was a significant increase in professional knowledge and self-efficacy after the training, but there was no change in motivation. The face-to-face and digital formats proved to be equally effective.

The long-term effect of the training could not be determined.

There should be regular ESD training and coaching for university teachers.

There has been little research on the effectiveness of ESD teacher training, and no comparison between the face-to-face and digital approaches exists. It has been possible to train a relatively large number of university teachers from a wide range of subject areas, about two-thirds of whom have had no previous ESD experience.

The aim of this scoping review was to identify key characteristics related to strategies and approaches for delivering sustainable training and professional development (PD) of graduate teaching assistants (GTAs), teaching assistants (TAs), and tutors. While the continuous, coherent and responsive programmes for such training and PD may address needs that are congruent with the needs of other sessional teachers, the literature has not focussed on GTA training and PD that support the longer-term retention of GTAs as sessional teachers.

In this scoping review, we devised a search strategy to identify literature relating to the key characteristics of strategies and approaches for delivering sustainable GTA training and professional development in higher education settings. We were guided by the frameworks for such reviews developed by Arksey and O’Malley (2005), Levac et al. (2010) and Westphaln et al. (2021). We used PRISMA guidelines to guide our reporting processes, and used thematic analysis practice (Braun and Clarke, 2022) as our analytical approach in order to identify and discuss the key themes.

We identified that strategies and approaches for delivering sustainable GTA training and PD frame GTAs as future academics and leaders in teaching; provide institutional support and investment in teaching; deliver departmental training; facilitate peer support; provide pedagogical training; implement training strategies; and support the teacher identity of GTAs.

These findings add to the body of research that explores how strategies and approaches for delivering sustainable GTA training and PD address and meet the needs common to all sessional teachers constrained by the precarity of the part-time faculty/academia. While our findings indicate such training and PD enhance the quality of teaching available to university students, this effect is dependent on institutional support and facilitation of peer and faculty networks.

The purpose of this study is to determine what technological strategies were used within each of the phases of the ADDIE framework when developing content for professional training. The study also examined the affordances of those technologies in training.

A PRISMA systematic review methodology (Moher et al., 2015) was utilized to answer the four questions guiding this study. Specifically, the PRISMA extension Preferred Reporting Items for Systematic Reviews and Meta-Analysis for Protocols (PRISMA-P, Moher et al., 2015) was used to direct each stage of the research, from the literature review to the conclusion. In addition, the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA principles; Liberati et al., 2009) are used to guide the article selection process.

The findings reveal that the majority of the studies were in healthcare (36%) and education (24%) and used an online format (65%). There was a wide distribution of ADDIE used with technology across the globe. The coding for the benefits of technology use in the development of the training solution revealed four trends: 1) usability, 2) learning approaches, 3) learner experience and 4) financial.

This systematic review only examined articles published in English, which may bias the findings to a Western understanding of how technology is used within the ADDIE framework. Furthermore, the study examined only peer-review academic articles from scholarly journals and conferences. While this provided a high level of assurance about the quality of the studies, it does not include other reports directly from training providers and other organizations.

These findings can be used as a springboard for training providers, scholars, funders and practitioners, providing rigorous insight into how technology has been used within the ADDIE framework, the types of technology, and the benefits of using technology. This insight can be used when designing future training solutions with a better understanding of how technology can support learning.

This study provides insight into the uses of technology in training. Many of these findings and uses of technology within ADDIE can also transfer to other aspects of society.

This study is unique in that it provides the scholarly community with the first systematic review to examine what technological strategies were used within each of the phases of the ADDIE structure and how these technologies provided benefits to developing a training solution.

The purpose of this study was to examine the lived experiences of working mothers during the first year of the COVID-19 pandemic and assess their perceptions of the types of training opportunities that would help advance their careers as they navigated pandemic-related challenges.

In study 1, 53 participants responded to an online survey that included open-ended questions regarding the impact COVID-19 has had on their careers and desires they have for training to ameliorate these concerns. For study 2, 10 participants completed an interview that included open-ended questions regarding workplace changes and professional development/training opportunities since the pandemic.

Thematic analysis showed mothers facing several setbacks in their careers, including delays, loss of hours and wages, childcare stressors and strained or lost relationships with colleagues and supervisors. A small number of participants also reported some surprisingly positive experiences, such as a push toward career innovation. Participants reported little to no exposure to career development opportunities and expressed a desire for training for leadership and interpersonal connection in the workplace.

Although quantitative data have been helpful in identifying and quantifying growing gender gaps in work during the pandemic, the qualitative analyses the authors used highlight how recent difficulties encountered by working mothers risk a growing gender gap in work and career mobility as women in the leadership pipeline struggle with challenges. Further, the findings suggest ways that women in management can support the working mothers on their staff, including by suggesting ways additional training may address some concerns.

This study aims to explore the relationships between employees’ training orientation, organizational support for training and employees’ training satisfaction. It also investigates the mediating role of perceived value of training in the relationships.

Based on a literature review on training, the study proposes a theoretical model that links employees’ training orientation and organizational support for training to training satisfaction directly and indirectly via perceived value of training, while employees’ training satisfaction may influence affective commitment. The model was tested using responses from 364 Chinese employees in Macao.

Results of partial least square-structural equation modeling showed that employees’ training orientation influenced training satisfaction directly and indirectly through perceived value of training, while organizational support for training also influenced employees’ training satisfaction indirectly through perceived value of training. Training satisfaction had a positive effect on affective commitment.

The study’s limitations include a cross-sectional design and the characteristics of Macao’s economic structure. Although the causality of relationships was grounded in prior studies, reverse relationships might exist between some selected variables. It is suggested that a longitudinal study shall be carried out to confirm the causality of relationships. Additionally, Macao’s economy is dominated by its service sector. Future research can be carried out in other cities that have the manufacturing and high-technology sectors.

The study unveiled that employees’ training orientation including their general attitude towards training and training goal orientation and organizational support for training are key antecedents of training satisfaction. Human resources professionals in organizations must develop innovative ways, such as simulation games and competitions, to enhance the awareness of the importance of training to their employees. Additionally, they must advocate and demonstrate organizations providing supportive environments for training.

This article aims to present a unique dimension to mentor studies in that unlike most research that focuses on the novice-teachers-mentee, this study explores the influence of mentoring on the mentors themselves. Two main questions were examined: “Which components of mentoring influence the mentors' professional development?” and “What is the differential impact of each of these components as they are internalized by the mentors?”

A total of 765 mentors completed a questionnaire composed of 47 multiple-choice questions and an open-ended question describing the contribution of mentoring. The survey thus generated both quantitative and qualitative data.

The results show three main components of mentoring that influence mentors' professional development in the following order: personal–emotional, didactic knowledge and systemic–organizational. The findings also illustrate how the mentors used a comparison process to develop their professional perception: first, by comparing their role as a teacher and their role as a mentor, and second, by comparing their own professional identity as a teacher with that of the novice-teacher.

The implications of the study point to the importance of mentoring for mentors' professional development. Practical implications of this study encourage mentor training courses that combine a body of knowledge of theory and practice, as well as supervision and mentoring for mentors. It may be important for mentors to develop a professional identity as mentors that is distinct from their professional identity as teachers.

The implications of the study point to the importance of mentoring for mentors' professional development. Practical implications of this study encourage mentor training courses that combine a body of knowledge of theory and practice, as well as supervision and mentoring for mentors. It may be important for mentors to develop a professional identity as mentors that is distinct from their professional identity as teachers.

The manuscript attempts to explore the dynamic relationships within the mentoring process by investigating how mentoring impacts the development of mentors. It presents insights into the benefits of mentoring novice-teachers for the mentors themselves via analysis of a large-scale, nationwide study.

The purpose of this paper is to examine the restructuring of human resources development processes in Indian Institutes of Technology (IIT) libraries in North India, emphasizing the essential information and communications technology (ICT) skills for both recruits and existing staff.

The study used a survey research design, with two different sets of structured questionnaires used to collect data. The first set, which was distributed to all heads of seven IIT libraries in North India, received a 100% response rate. Simultaneously, the second set was distributed to library users, yielding a 92% response rate (680 responses out of 700 distributed). The collected data were analyzed and tabulated, with suitable interpretations.

The findings of the study reveal that all examined libraries have implemented skill development programs. Moreover, advanced ICT skills are considered essential for staff appointments, and specific institutes (IIT Kanpur, IIT Delhi, IIT Jodhpur and IIT Ropar) took the initiative to provide ICT training to their employees. Trained employees exhibited enhanced performance, attributed to advanced ICT knowledge. The study suggests restructuring selection criteria and introducing structured ICT training programs for library staff, ensuring a more adept workforce for current demands.

The study can increase the impact globally on human resource development by incorporating soft skills, job satisfaction and leadership development while exploring research opportunities through cross-institutional comparisons and the integration of emerging technologies such as artificial intelligence and virtual reality.

This study collected primary data from IIT libraries in North India using self-designed questionnaires. The findings provide useful insights into how libraries might restructure human resource development in the digital age.

The purpose of this study was to identify the relationship between training and financial performance in cooperative organizations.

To achieve this goal, the fixed-effect panel regression technique was used, from a single database containing hours and amounts invested in training by 35 large Brazilian agribusiness cooperatives over 10 years as the main independent variable of the econometric model. Financial performance was operationalized by the Net Margin and ROE.

It was possible to identify a positive relationship between expenditure on training and the future rate of return and profitability of the organizations in question. The results also indicate that this relationship grows stronger over the first three years after the investments are made and ceases to exist after this period. The findings are robust with regard to a series of alternative explanations and contribute to understanding the relationship between training and organizational performance in financial terms, considering the extent and duration of training.

The originality this study is justified by the pioneering spirit of presenting direct evidence linking investment in training and financial performance and the duration of this relationship. Thus, the study makes a significant contribution to the construction of knowledge on the subject.