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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.

Fresh vegetables contain advantageous phytochemical components, making them one of the most significant sources of nutrition. The threat of harmful bacteria still exists because these vegetables are not heated in restaurants before being consumed. Therefore, this study aimed to evaluate the microbial quality of fresh vegetables in restaurants of different levels.

A total of 499 fresh vegetable samples (from sandwiches and fresh-cut vegetable salads) were collected from 3 different types of food service establishment: 201 from international restaurants (IRs), 210 from national restaurants (NRs), and 88 from cafeterias (CAs). The samples were prepared and inoculated on specific growth media. The aerobic mesophilic bacteria (AMB) Campylobacter spp., Staphylococcus aureus (S. aureus), Enterobacteriaceae, Escherichia coli (E. coli) and yeast and molds were counted, and Listeria monocytogenes, Salmonella spp. and Escherichia coli O157 were detected using specialized medium.

High counts of S. aureus, above 3 log cfu/g, suggested that 71.5% of samples collected from NRs and 77.3% from CA were not accepted, whereas 81.6% of samples collected from IRs were accepted. The low population of E. coli, less than 2 log cfu/g, suggested that 99.0, 97 and 92.0 % of samples collected from IRs, NRs and CA, respectively, were accepted. Listeria monocytogenes and Escherichia coli O157 were absent from every sample. One sample was positive for Salmonella spp. in each of the NR and CA sample groups.

RIs adhere to health and hygiene standards better than NRs and CAs, according to the findings of vegetable contamination tests.

The authors examine whether internal corporate governance mechanisms are effective in curbing cash flow manipulation through real activities, misclassification, and timing.

The sample comprises of firms from an emerging market, India with data for years 2004 through 2015. The authors use the methodology given in Roychowdhury (2006).

The authors find that corporate boards in India play an active role in curbing cash flow manipulation through real activities but fail to control cash flow manipulation through misclassification and timing.

The study suggests that corporate boards should pay more attention to the reported cash flow numbers. Regulators can reduce the opportunities available for cash flow misclassification by fixing relevant accounting and governance norms. Auditors can also help by critically focusing on the cash flow classifications presented by management.

This study, to the authors’ knowledge, is the first study that talks about the role of internal governance in a trade-off between different cash flow manipulation techniques.

Construction organizations must maintain a productive workforce without sacrificing their health and safety. The global construction sector loses billions of dollars yearly to poor health and safety practices. This study aims to investigate benefits derivable from using wearable technologies to improve construction health and safety. The study also reports the challenges associated with adopting wearable technologies.

The study adopted a quantitative design, administering close-ended questions to professionals in the Nigerian construction industry. The research data were analysed using descriptive and inferential statistics.

The study found that the critical areas construction organizations can benefit from using WSDs include slips and trips, sensing environmental concerns, collision avoidance, falling from a high level and electrocution. However, key barriers preventing the organizations from adopting wearable technologies are related to cost, technology and human factors.

The time and cost lost to H&S incidents in the Nigerian construction sector can be reduced by implementing the report of this study.

Studies on WSDs have continued to increase in developed countries, but Nigeria is yet to experience a leap in the research area. This study provides insights into the Nigerian reality to provide directions for practice and theory.

Food waste (FW) is a significant problem in the hospitality sector worldwide. The Covid-19 pandemic has imposed a health protocol on the hospitality sector to protect the customers and the community. This paper aims to evince a new understanding of the tourist city during the Covid-19 pandemic by exploring the effects of the new health protocol on FW management at the consumption stage in the hospitality sector in Dubai.

In this study, the authors use a scale assessment method and a survey distributed to 202 tables in 35 restaurants offering open buffet catering in Dubai.

The paper’s findings provide evidence that: first, the tourist city has faced substantial changes during the pandemic as the new health protocol imposed by the Covid-19 circumstances has mitigated the waste of food in the open buffet services. Second, the highest waste has been observed for vegetables, followed by grains (especially rice) and bread. The lowest waste has been observed for meat and fruits. Third, FW per table varies considerably by consumer groups. The FW quantity of residents is significantly higher than that of tourists. Family gathering tables with an essential number of children waste more food than the other group types. Fourth, consumers claimed to become more conscious about the quantum of FW as a direct response to the socio-economic circumstances imposed by the lockdown such as food availability, salary reduction, economic uncertainty and employment instability. Fifth, the attitude to keeping food on the plate does not change considerably.

This paper offers many practical implications. Using newly discovered pieces of evidence from practitioners, hoteliers and policymakers, this paper highlights current hospitality practices that can reduce the waste of food in a postpandemic world. Furthermore, our paper suggests a set of actions for restaurants offering open-buffet services to reduce FW at the consumption stage.

This paper adds significance to the extant tourist city literature. The tourist city served as an example of a recent urban development characterized mainly by tourist consumption. This research advances the understanding of FW management and customers’ behavior during the Covid-19 pandemic in an important touristic city “Dubai” and suggests a set of actions.

This study aims to provide a review for scour in complex rivers and streams with coarser bed material, steep longitudinal bed slopes and dynamic environments, in the interest of the safety and the economy of hydraulic structures. The knowledge of scour in such geographical complexities is very crucial for a comprehensive understanding of scour failures and for establishing definitive criteria to bridge this major research gap.

The existing available literature shows significant work done in case of silt, sand and small sized coarser bed material but any substantial work for bed material of gravel size or above is lacking, resulting in a wide gap. Though some researchers have attempted to explore possibilities of refining the existing models by adding pier size, shape, sediment non-uniformity and armouring effects, which otherwise have been given a miss by the various researchers, including the pioneer in the field Lacey–Inglis (1930). But still, a rational model for scour estimation in such complex conditions for global use is yet to come. This is because all the parameters governing the scour have not been studied properly till date as is evident from the globally available literature and is witnessed in the field too, in recurrent failure of hydraulic structures especially bridges.

The researchers presume that the finer materials move only as a result of erosion. However, in actual field conditions, it has been observed that the large-sized stones also roll down and cause huge erosion along the river bed and damage the hydraulic structures, especially in the steep river/stream beds along hilly slopes. This fact has been overlooked in the models available globally and has been highlighted only in the current work in an attempt to recognize this major research gap. A study carried out on a number of streams globally and in Jammu and Kashmir, India also, has shown that in steep river and stream beds with bed material consisting of gravel size or greater than gravel, large scour holes ranging from 1 m to 5 m were created by furious floods, and due to other unknown forces along the channel path and near foundations of hydraulic structures.

To the best of the authors’ knowledge, this work is purely original.

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.

The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.

The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.

The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.

The construction industry is famous for gender imbalance and reluctance in initiating change. In recent years, construction is becoming an attractive career choice for women. However, this change has been gradual. The purpose of this research was to understand the challenges women are facing in construction sector after a decade of implementation of the Equality Act 2010 in the UK and how women in the sector feel the industry could be further improved. This research investigated real-life experiences to identify where the industry needs to make viable improvements.

A qualitative research methodology was adopted. In total, 31 semi-structured interviews were conducted to collect data, which was then analysed using content analysis for inference and conclusion.

This research revealed that women still experience adversity forcing them to work harder than usual to prove their belonging in construction sector. The “man’s world” culture is still widespread. However, women have seen improvements over recent years but believe more can be done from an intersectionality perspective. This is pertinent due to the Brexit and Covid-19 situation.

The study contributes to the field of equality and diversity in the construction sector. Women believe that factors such as bespoke initiatives, equal pay, flexible working hours (considering childcare and caring responsibilities), mental health and well-being support, and equality and diversity policies will enable the construction sector to create conducive environment for women now and in the future.