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Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development.

A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development.

Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development.

The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes.

This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses.

In the 21st century, placing higher education institutions in the global world has become the norm. Therefore, many higher education institutions in Ghana and across the globe have set out to internationalise or become world-class universities as part of their strategic ambitions. Thus, finding ways to become visible on a global scale and transcend beyond the countries in which they operate has become of major interest to most universities. The authors of this chapter were curious to determine how universities adopt imported organisational templates as a strategic ambition. One should not assume that the semblance of such imported concepts is mere institutional isomorphism stemming from internationalisation and globalisation. The study employed semi-structured interviews and institutional documents as data collection tools among ten (10) university actors in a flagship university in Ghana. The study used postcolonial theory to critically examine the drivers and current practices embedded in dominant hegemonic global discourses, such as internationalisation. The findings revealed that the drivers and reforms underpinning university internationalisation ambition are framed within economic rationalities, producing human capital, self-marketisation to promote visibility, and a quest for global competition couched within global neoliberal ideology. The study recommends the need for university actors to (re)focus and (re)evaluate university internationalisation discourse to ensure a balance between local relevance and global forces.

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.

We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.

We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.

We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.

We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.

This study draws on Organisation Justice Theory and Social Exchange Theory to examine the effects of the performance appraisal process (PAP) on employee commitment (ECO) via a serial mediation of performance appraisal outcome (PAO) and employee reward (ERE).

Survey data were collected from a sample of 363 academics across UK Higher Education Institutions (HEIs), including post-1992 and pre-1992 universities. We tested our hypotheses using partial least squares structural equation modeling (PLS-SEM) with a bias-corrected bootstrapping method.

The findings show that the PAP positively influences ECO and ERE. PAO and ERE mediate the relationship between the PAP and ECO. However, no significant relationship was found between PAO and ECO.

This study has significant implications for HEIs as it underscores the need for managers to ensure the clarity and accuracy of the PAP and to structure rewards to reflect employees’ efforts, considering they affect ECO.

This study contributes to the current debate on performance appraisal by highlighting the extent to which employees’ commitment to an organisation depends on the PAP, PAO and reward.

The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.

The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.

The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.

This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.

The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.

The present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of “Teaching and learning processes” and “Evaluation methods"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.

The results showed that the two dimensions of “Teaching and learning processes” and “Evaluation methods” considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.

Due to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.

The primary objective of this study is to ascertain how Metaverse technologies, primarily virtual reality (VR) and augmented reality (AR), redefine tourism experiences. It aims to delve into the capabilities of these technologies in eliminating conventional physical and economic barriers and enabling virtual exploration of destinations. Additionally, this study seeks to understand how tourism enterprises can leverage Metaverse technologies for operational efficiency and enhance customer satisfaction.

This research uses a two-pronged methodological approach, incorporating bibliometric analysis techniques and a systematic literature review. Bibliometric analysis provides a quantitative assessment of existing literature, identifying key trends, authors and publications in the domain of Metaverse tourism. Concurrently, this systematic literature review qualitatively evaluates the content and context of these studies, focussing on the applications of VR and AR in tourism as well as the managerial and consumer implications therein.

The findings reveal a significant uptick in literature production in the Metaverse tourism domain post-2018, indicating a burgeoning interest in this field. Metaverse facilitates a unique blend of engaging and personalised tourism experiences from the comfort of one’s home. Moreover, tourism enterprises stand to gain from streamlined booking processes and to improve operational efficiency, which in turn augments customer satisfaction.

This research is confined to the analysis of the existing literature and does not involve primary data collection, which could limit the comprehensiveness of the insights. Moreover, the nascent stage of Metaverse technology in tourism presents a challenge in deriving conclusive implications. This study underscores the need for further empirical research to validate the theoretical frameworks discussed and explore the long-term implications of Metaverse technologies in the tourism sector.

Metaverse opens avenues for tourism enterprises to enhance their customer engagement and operational efficiency. It offers a novel platform for immersive and personalised travel experiences, thereby potentially increasing the market reach and customer satisfaction. The streamlined processes facilitated by Metaverse could also lead to cost reduction and increased profitability for tourism enterprises.

The integration of Metaverse technologies could democratise travel experiences, allowing individuals who might be economically or physically constrained to virtually explore global destinations. However, it also raises concerns regarding the digital divide and potential loss of authentic human interactions and cultural exchanges that traditionally characterise tourism.

This study is among the pioneering efforts to quantitatively and qualitatively analyse the burgeoning field of metaverse tourism. By amalgamating bibliometric analysis with a systematic literature review, it unveils the potential of Metaverse technologies in transcending conventional tourism paradigms, presenting a comprehensive understanding of the practical, managerial and consumer-centric implications therein.

本研究采用了双管齐下的方法, 既有文献计量分析技术, 又有系统的文献综述。文献计量分析对现有文献进行定量评估, 确定元旅游领域的主要趋势、作者和出版物。同时, 系统性文献综述对这些作品的内容和背景进行了定性评估, 重点关注虚拟现实（VR）和增强现实（AR）在旅游业中的应用以及对管理和消费者的影响。

本研究的主要目的是确定元宇宙技术（主要是 VR 和 AR）如何重新定义旅游体验。研究旨在深入探讨这些技术在消除传统物理和经济障碍以及实现目的地虚拟探索方面的能力。此外, 本研究还试图了解旅游企业如何利用元数据技术提高运营效率和客户满意度。

研究结果表明, 2018 年后, Metaverse 旅游领域的文献产量大幅上升, 表明人们对这一领域的兴趣日益浓厚。Metaverse 可以让人们在家中就能享受到独特的个性化旅游体验。此外, 旅游企业可从简化预订流程和提高运营效率中获益, 进而提高客户满意度。

本研究仅限于对现有文献的分析, 不涉及原始数据收集, 这可能会限制研究见解的全面性。此外, Metaverse 技术在旅游业中的应用尚处于起步阶段, 这对得出结论性影响提出了挑战。本研究强调有必要开展进一步的实证研究, 以验证所讨论的理论框架, 并探索元数据技术在旅游业中的长期影响。

Metaverse 为旅游企业提高客户参与度和运营效率开辟了道路。它为身临其境的个性化旅游体验提供了一个新颖的平台, 从而有可能提高市场覆盖率和客户满意度。Metaverse 推动的简化流程还可降低旅游企业的成本, 提高其盈利能力。

Metaverse 技术的整合可以使旅游体验平民化, 让经济或身体条件有限的人也能以虚拟方式探索全球旅游目的地。然而, 它也引发了人们对数字鸿沟的担忧, 以及对传统旅游业所特有的真实人际互动和文化交流的潜在损失的担忧。

本研究是定量和定性分析新兴的 Metaverse 旅游领域的开创性研究之一。通过将文献计量学分析与系统的文献综述相结合, 本研究揭示了元数据技术在超越传统旅游范式方面的潜力, 并对其中的实用、管理和以消费者为中心的含义提出了全面的理解。

Esta investigación utiliza un enfoque metodológico doble, que incorpora técnicas de análisis bibliométrico y una revisión sistemática de la literatura. El análisis bibliométrico proporciona una evaluación cuantitativa de la literatura existente, identificando tendencias, autores y publicaciones clave en el ámbito del turismo en el Metaverso. Al mismo tiempo, la revisión sistemática de la literatura evalúa cualitativamente el contenido y el contexto de estos trabajos, centrándose en las aplicaciones de la Realidad Virtual (RV) y la Realidad Aumentada (RA) en el turismo, así como en sus implicaciones para la gestión y el consumidor.

El objetivo principal de este estudio es determinar cómo las tecnologías asociadas al Metaverso, principalmente la RV y la RA, redefinen las experiencias turísticas. Pretende profundizar en las capacidades de estas tecnologías para eliminar las barreras físicas y económicas convencionales y permitir la exploración virtual de los destinos. Además, este estudio pretende entender cómo las empresas turísticas pueden aprovechar las tecnologías relacionadas con el Metaverso para mejorar la eficiencia operativa y la satisfacción del cliente.

Los resultados revelan un aumento significativo en la producción de literatura en el ámbito del turismo en el Metaverso desde el año 2018, lo que indica un creciente interés en este campo. El Metaverso facilita una combinación única de experiencias turísticas atractivas y personalizadas desde la comodidad del hogar. Además, las empresas turísticas se benefician de la agilización de los procesos de reserva y la mejora de la eficiencia operativa, lo que a su vez aumenta la satisfacción del cliente.

La investigación se limita al análisis de la bibliografía existente y no incluye la recopilación de datos primarios, lo que podría limitar la exhaustividad de las conclusiones. Además, el estado incipiente de la tecnología relacionada con el Metaverso en el turismo supone un reto a la hora de extraer implicaciones concluyentes. Este estudio subraya la necesidad de realizar más estudios empíricos para validar los marcos teóricos discutidos y explorar las implicaciones a largo plazo de estas tecnologías en el sector turístico.

El Metaverso abre vías para que las empresas turísticas mejoren su compromiso con el cliente y su eficiencia operativa. Ofrece una plataforma novedosa para experiencias de viaje inmersivas y personalizadas, con lo que aumenta potencialmente el alcance del mercado y la satisfacción del cliente. La racionalización de los procesos facilitados por el Metaverso también podría conducir a la reducción de costes y al aumento de la rentabilidad de las empresas turísticas.

La integración de las tecnologías relacionadas con el Metaverso podría democratizar las experiencias de viaje, permitiendo a personas con limitaciones económicas o físicas explorar virtualmente destinos globales. Sin embargo, también suscita preocupación en relación con la brecha digital y la posible pérdida de interacciones humanas auténticas e intercambios culturales que tradicionalmente caracterizan al turismo.

Este estudio es uno de los pioneros en analizar cuantitativa y cualitativamente el creciente campo del turismo en el Metaverso. Amalgamando el análisis bibliométrico con una revisión sistemática de la literatura, desvela el potencial de las tecnologías relacionadas con el Metaverso para sacar a la luz los paradigmas turísticos convencionales, presentando una comprensión exhaustiva de sus implicaciones prácticas, de gestión y centradas en el consumidor.

The issue of quality assurance in vocational and technical education (VTE) programs identifies a perilous need to develop a conceptual framework for teaching and learning standards. This study aims to identify standard components for teaching and learning to ensure quality delivery for the achievement of VTE objectives. The quality assurance framework for teaching and learning is envisioned as a closed-loop management process that functions as an effective operational scheme to coordinate teaching processes that support the structure for quality assurance in VTE programs.

Survey data were collected through a questionnaire developed to examine the quality standards for teaching and learning in VTE from 259 respondents from colleges of education. The identified quality components for teaching and learning and their quality indicators were analysed.

The conceptual framework for teaching and learning with the 12 quality components and 62 quality indicators is the key standard for improving quality teaching and learning to meet the desired goals of VTE programs.

The framework proposed is flexible and can be applied to many other programs to ensure that teachers are professional enough to teach effectively to provide adequate learning outcomes.

This paper aimed to determine the self- and co-regulation influences on the community of inquiry (CoI) for collaborative online learning.

A quantitative survey was used on a sample of (N = 626) enrolled postgraduate students in a South African Open Distance and e-Learning (ODeL) university. The measuring instruments were the CoI and the shared metacognitive surveys. Correlation and multiple regression analyses were used to determine the association and influence of self- and co-regulation on the CoI.

The results indicated that self- and co-regulation related to the CoI (teaching, cognitive and social) presences. In addition, the results revealed that self- and co-regulation influence the CoI presences. Self-regulation had the highest influence on teaching and cognitive presence, while co-regulation influenced social presence.

The study’s convenience sampling method from a single university limited the applicability of the findings to other online learning environments.

Higher educational teachers who encourage student self- and co-regulation may enhance their online teaching, cognitive and social presence when studying online. The research’s findings may be valuable to teachers to enable them to provide a more collaborative and interactive online learning environment and promote productive online communities.

This study contributes to the body of knowledge about the relationship between teaching, social and cognitive presence and self- and co-regulation within the CoI framework. Furthermore, there has also been limited research focussing on the dynamics of shared metacognition within the CoI framework in an ODeL context.