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The purpose of this paper is to ascertain the perceptions of New Zealand high school and tertiary students regarding accounting and accountants, as well as the perceptions of high school accounting educators and career advisers who potentially influence these students.

The methodology used here is qualitative, including semi‐structured interviews and focus groups.

The paper finds that the majority of the high school students and first‐year tertiary students have little understanding of the tasks accountants perform, and their image of an accountant was the typical “boring” stereotype. However, the final year tertiary students have a good understanding of what accounting entails and do not have a negative image of an accountant. The high school accounting educators have a favourable view of accounting and are positive about a career in accounting, in contrast with the career advisers who view an accounting career as dull and boring or a backstop to other more exciting careers.

Recently, there has been a decline in the number of New Zealand accounting graduates, which may in part be caused by negative stereotyping and limited accurate knowledge about accountants. The challenge for the local professional accounting body is to attempt to change this stereotype and find new ways of promoting accounting careers to the current generation of New Zealand high school and tertiary students.

The paper integrates the study of students' perceptions of accounting in New Zealand with that of the high school accounting educators and career advisers to provide a comprehensive qualitative study of the current New Zealand situation.

The purpose of this paper is to examine the affordability of private tertiary education for households in Malaysia.

The relevant literature is reviewed to provide an overview of the affordability of private tertiary education. Data are obtained randomly from a private university in Malaysia and the results are analyzed using the one‐sample t‐test and one‐way ANOVA.

The proxy of affordability, which is the average household income, reveals the per capita average is more than three times the national average, which points out the non‐affordability of students from low and average earning households to afford private tertiary education in Malaysia. Financial assistance of students at the tertiary level is insufficient and may warrant further policy and administrative improvements to reach deserving students. There is also difference in income and hence affordability between urban‐rural households, a perspective that demands changes in the current income distribution policies. In order to address the issues highlighted in this study, salient suggestions have been proposed.

This paper reinforces the need to address the issue of affordability of tertiary education and its significant importance, especially to developing countries.

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.

The purpose of this paper is to gain a deeper insight on how education boosts economic progress in key emerging economies. This project is aimed at exploring the interactive dynamics between the tertiary education sector and economic development in BRICS countries. The author also aims to examine how the structure of higher education contributes to economic expansion.

The author uses the time series data of BRICS countries across approximately two decades to determine the statistical causality between the size of tertiary enrollment and economic development. The linear regression model is then used to figure out the different impact levels of academic and vocational training programs at the tertiary level to economic development.

Data from all BRICS countries exhibited a unidirectional statistical causality relationship, except the Brazilian data. The national economic expansion Granger Caused increased tertiary enrollment in Russia and India, while in China and South Africa, higher education enrollment Granger Caused economic progress. The impact from tertiary academic training is found to be positive for all BRICS nations, while tertiary vocation training is shown to have impaired the Russian and South African economy.

This project is based on a rather small sample size, and the stationary feature of the time series could be different should a larger pool of data spanning a longer period of time is used. In addition, the author also neglects other control variables in the regression model. Therefore, the impact level could be distorted due to possible omitted variable bias.

Tertiary academic study is found to have a larger impact level to all countries’ economic advancement, except for China, during the time frame studied. There is a statistical correlation between the education and economic progress. This is particularly true for BRICS countries, especially China. But the exception is Brazil.

The government should provide education up to the certain level, as there is a direct correlation to the job creation and economic progress. Furthermore, the government should also work closely with industry to ensure growth of industry and creation of new jobs.

The comparative analysis and evaluation of the dynamic interaction of tertiary enrollment and economic output across all five BRICS nations is unique, and it deepens the understanding of the socioeconomic development in these countries from a holistic management perspective.

This paper stems from a study which was conducted as a means to first, find out whether there is a gap between the secondary and tertiary education levels, second identify any existing gap in Science and Technology education, and third, examine the impact of the above upon students’ creativity and innovativeness at university level. The paper aims to discuss these issues.

As such, a group of teachers and students at both secondary and tertiary levels were selected as the sample of the study. Questionnaires were administered to trained secondary school teachers and to university students. Interviews were also conducted to triangulate data. These enabled an analysis of the current situation in terms of students’ engagement/creativity/innovativeness in Science and Technology at secondary and tertiary levels.

The findings reveal a problematic situation arising with respect to beliefs and what truly prevails in the education sector at secondary and tertiary levels. This study has revealed a number of salient issues related to the gap existing between the secondary and tertiary levels of education in Mauritius, with special bearing on creativity and innovation in Science and Technology.

Only three institutions were involved, with a small sample of students, so that the findings cannot be generalised. Moreover, gender is a variable that has not been taken into consideration.

The study has proposed a number of recommendations to enable Mauritian students (at secondary and tertiary levels) to develop creativity and hopefully become innovators. This leads us to believe that the recommendations emerging from this study will be beneficial to various stakeholders who wish to understand the gap existing between secondary and tertiary education in Science and Technology education.

This study takes a case study approach adopting a mixture of interviews, surveys and observations to understand the research problems with regards to the younger generations need to be equipped with scientific and technological advances in acquiring knowledge, new sets of skills and values. Therefore, this study endeavours to document the perceptions of learners and faculty staff.

Abandonment of construction projects is still a burning issue in Nigeria. Beside the poor financing of educational infrastructure, abandonment of construction projects remains a significant contributor to the inadequacy of facilities in Nigerian public tertiary educational institutions. The purpose of this paper is, therefore, to assess the causes of abandoned projects specific to public institutions of tertiary education in Nigeria, with a view to providing empirical data that are generalizable to enhancing successful delivery of teaching and research facilities.

Primary data used for the study were obtained through questionnaires administered to 47 professionals comprising 8 architects, 12 mechanical and electrical engineers, 15 civil/structural engineers, 4 builders and 8 quantity surveyors who were involved in physical development of construction projects in public tertiary educational institutions in Osun State. The data were analyzed using mean analysis, factor analysis and the Kruskal-Wallis (K-W) test.

The factors most significant to abandonment of tertiary educational institutional projects were delayed payments, fund mismanagement, inadequate budgetary allocation, inadequacy of finance, inflation and bankruptcy of the contractor. Findings also showed that not all factors causing abandonment were significant to tertiary institutional projects. The significant factors clustered under stakeholders’ response capacity, poor financial management, inadequate planning and monitoring, and unexpected occurrences. The K-W test showed significant differences among the categories of tertiary institutions on the ranking of the most significant causes of abandoned projects.

The study was limited to public tertiary educational institutions in Osun State. Further studies could focus on public health institution projects and private tertiary educational projects to improve the body of knowledge on the subject of causative factors for project abandonment.

The study provided implications for effective contract management of public tertiary educational institutional projects, which is a significant step to improving the available teaching and research facilities in Nigerian tertiary institutions.

The study provides implications for effective contract management systems of projects for public tertiary educational institutions, thereby improving the available teaching and research facilities.

Developing the health workforce is an ongoing concern, especially in New Zealand, where Māori and Pasifika populations are under-represented. Programme Incubator (PI) was developed by a health provider to raise awareness of careers in the health sector. The purpose of this paper is to report on a study undertaken in a tertiary institution which involved tracking and mentoring students who had been engaged in PI, and mentoring them through their tertiary studies.

In total, 40 students (n=40) were recruited into the four year study, which involved a survey and participating in focus groups.

PI was found to be an effective initiative of encouraging secondary students to enter a career in health, but more work is needed to facilitate students’ choice of tertiary provider and academic programme. Within the tertiary sector, mentoring was found to be lacking.

Group mentoring and peer mentoring are introduced to mitigate these concerns and provide students with the mentoring support they require.

Addressing the challenges of financial sustainability in tertiary institutions through the adoption of technology was the central motivation of this study. Hence, the authors assessed the direct effect of the adoption of electronic payment system (EPS) on financial sustainability and the indirect mediating influence of technological capabilities on this relation.

Sample of 223 non-academic employees in twelve higher institutions were selected. The authors used primary data through the use of a questionnaire for data collection. Partial least square structural equation model (SmartPLSv3) was used for the analysis of the study.

The adoption of electronic payment system was shown to have a significantly positive effect on financial sustainability of tertiary institutions. It was also found that technological capabilities affect financial sustainability of tertiary institutions and technological capabilities mediate the relationship between the adoption of electronic payment solution and financial sustainability of tertiary institutions.

The study advances the need for incorporating technology as a measure in advancing the internal financial management practices of tertiary institutions in developing economies.

The authors developed a model that advances a new perspective to higher education financial sustainability through advocating for technological capabilities development as a channel to ensure liquidity and solvency of higher education, most especially in developing economies.

This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an overview of their evolution. From 2000 to 2022, about 500 reviews have been published in the KM field, with most systematic studies compared to bibliometric or meta-analytic studies, and an absence of previous tertiary studies. Therefore, given the lack of previous tertiary research, this paper provides a complete picture of the evolution of review topics in the past and presents implications for both researchers and practitioners.

A classification scheme was defined to cluster and evaluate the literature reviews, both in terms of methodological approach and content. Regarding the content, the various secondary papers were classified according to the purpose of the research (state of the art, taxonomy, research agenda and research framework), the unit of analysis (small and medium enterprise, large company, start-up and university), the KM models adopted and the thematic areas addressed. Furthermore, a tertiary review methodology was identified integrating two main approaches: a bibliometric approach for cluster identification and a systematic approach for the discussion.

Two categories of contributions emerge from the results: those concerning research topics that have found a continuous interest over time and those that have not yet found a constant research interest. This latter aspect is relevant to help researchers conduct future literature analysis in KM research to bridge existing research gaps.

This paper provides a unique compendium of search directions to offer a comprehensive overview of the scientific debate about KM. This overview can also be used as a managerial panacea to identify best KM practice guidelines from existing reviews.

This is a unique attempt to conduct a tertiary study on KM for more than two decades by providing insights into the structural body of knowledge through academic progress in the subject of KM. Thus, this study expands the field of KM and provides original approaches for research in the field.

In recent years, economic, environmental and social sustainability has become one of the fastest-growing research fields. The number of primary and secondary papers addressing the triple bottom line is growing significantly, and the supply chain (SC) management discipline is in the same wave. Therefore, this paper aims to propose a novel tertiary systematic methodology to explore, aggregate, categorise and analyse the findings provided by secondary studies.

A novel tertiary systematic literature review approach, including 94 secondary studies, is proposed and used to analyse sustainable SC literature. The papers have been analysed using a research protocol, including descriptive and content analysis criteria.

This tertiary study does not only provide an overview of the literature on the topic of sustainability in SCs but also goes further, drawing up a categorisation of main research areas and research perspectives adopted by previous researchers. The paper also presents a rank of research gaps and an updated and a prioritised agenda.

This paper provides a novel interpretation of the research topics addressed by the secondary studies and presents a new classification of the literature gaps and their evolution. Finally, a dynamic research compass for both academicians and practitioners is presented.