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This research paper aims to evaluate the sustainability knowledge and background of students, staff and faculty regarding current university sustainability practices and individual behaviors at Central Michigan University (CMU); to compare sustainability background and knowledge based on academic discipline of enrollment or employment; and to assess sustainability awareness and interest of the campus community to guide future sustainability initiatives and resources at CMU.

An electronic cross-sectional survey was used to collect anonymous responses through Qualtrics, and then results were analyzed through SPSS. Analyses were performed based on the academic structures at CMU.

This research has found that students in STEM fields are more inclined to have pro-sustainability attitudes, knowledge and behaviors, compared to those studying the arts and business. Additionally, results indicate that there is a significant difference in knowledge between the students, and the staff and faculty respondents regarding sustainability knowledge and application, with the staff and faculty consistently demonstrating more pro-sustainability knowledge and behavior.

While research has previously been conducted on sustainability attitudes and behaviors, this research is unique because it ties sustainability knowledge to academic discipline. Additionally, it serves to gauge which sustainability programs and topics members of the campus community are most interested in, and which areas they are most willing to support.

This study of job advertisements for internal communication practitioners aims to investigate the signals that organisations are sending the profession about what is required of these roles. The concept of corporate voice – the “voice” of the organisation – is problematised to explore tensions in vocality. The aim is to support communication practitioners to navigate multi-vocality in the evolving professional context of digital communication technologies and changes in the workplace.

This qualitative study considers the role of voice in corporate communication practices and offers insights into “digital disruption” and the discursive pressure of employers' priorities on the profession and its practices. Job advertisements for internal communication practitioners were examined during 6-month periods in 2018, 2020 and 2022, which was a significant time of change for the profession with the global COVID-19 pandemic.

Qualitative content analysis of 514 internal communication job advertisements identifies that control and consistency are valorised, and continue to dominate descriptions of internal communication skills and responsibilities. The digital affordances that communication practitioners rely on has not changed significantly and a preference for “broadcasting” is evident.

This study provides insights into how Australian organisations shape and sustain univocal corporate communication practices, and the incompatibility of narrow configurations of voice with emerging organisational challenges such as social connectedness.

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of wrongdoing is often insufficient to remedy the situation. Thus, this chapter investigates auditors’ whistleblowing persistence, measured as the number of times an auditor is willing to repeatedly report the wrongdoing, if he/she is not satisfied with the initial and/or subsequent responses received. Specifically, this chapter examines auditors’ persistence when reporting the wrongdoing of a peer auditor on the same audit team. Results show communication medium utilized within the audit team (instant message vs video) and client importance (high vs low) influence persistence in a 2 × 2 experiment. The manipulation for communication medium uses actual prerecorded videos and instant messages. Results related to one of our four hypotheses show that whistleblowing persistence is affected by client importance; that is, auditors are more likely to persist in reporting when working on a less important client. Furthermore, the findings suggest that client importance and communication medium interact such that communication medium affects persistence on more important clients, but not less important clients. Specifically, when working on a more important client, auditors are more likely to persist in reporting when interacting with their peers via video compared to via instant message. Given that whistleblowing persistence is often necessary to obtain a satisfactory resolution to the issue at hand, our results suggest avenues to encourage whistleblowing persistence should be further explored.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This study aims to assess the digital literacy of African library and information science (LIS) professionals. Digital literacy skills are required in the digital library environment.

Relevant literature was reviewed on this topic; previous study questionnaires, various university LIS curriculum, content analysis and job advertising were used for preparing the survey questionnaire. This study used an ex post facto research design. Purposive sampling was adopted in this study, and data were collected from Google form by sharing the research questionnaire by hyperlink which was undertaken from March 15, 2022 to May 24, 2022. The data were collected by a structured questionnaire. A four-point Likert scale was used to measure how library professionals acquired digital literacy skills. Content analysis of more than 500 job vacancies over the past three years (2018–2022) of library job advertisements was taken randomly.

This study’s findings show that the majority of the good at basic level of digital literacy skills at the same time have less in advanced digital literacy skills. The finding of this study shows the majority of them have to upgrade and learn about advanced digital literacy skills.

This study recommends adopting a new syllabus and updating a LIS curriculum based on the library’s technological development. Furthermore, this study’s potential result suggests more practical classes instead of theoretical study and it is useful to the library schools, associations, MOOC providers and lifelong learners.

This study is conducted with 102 African library professionals from 13 countries. This study discusses futuristic digital literacy skills and basic literacy skills. This study is beneficial to those who are preparing a new curriculum in LIS fields.

Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through employers. As paramedics expanded their scope, role and range of employers, especially outside statutory agencies, there was increasing need to engage in professional regulation. Regulation is more than a legal and bureaucratic framework. The purpose of the paper states that the way paramedics interact with their new regulatory environment impacts and is influenced by the professionalisation of the discipline. Regulation also redefines their positionality within the profession.

Two mixed-method surveys were undertaken. A pre-registration survey occurred in the month prior to regulation commencing (N = 419) followed by the second survey 31 months later (N = 407). This paper reports the analysis of qualitative data from the post-registration survey and provides comparison to the pre-registration survey which has been previously reported. Analysis was undertaken using interpretive phenomenological analysis (IPA).

Themes from the pre-registration survey continued however became more nuanced. Participants broadly supported registration and saw it as empowering to the profession. Some supported registration but were disappointed by its outcome, others rejected registration and saw it as divisive and oppressive.

Paramedics are beginning to come to terms with increasing professionalisation, of which regulation is one component. Changes can be seen in professional identity and engagement with professional practice; however, this is nascent and is deserving of additional research to track the profession as it continues to evolve.

Drawing on information foraging theory and the SERVQUAL model, this study built a research model to investigate the roles of middle-aged and elderly short-video creators' online attributes in attracting short-video viewers to be their followers.

Taking Douyin (a famous short-video platform in China) as an example, this study used a sequential triangulation mixed-methods approach (quantitative → qualitative) to examine the proposed model by investigating both creators and viewers.

Viewers who clicked the “like” button for the middle-aged and elderly creators' videos are more likely to follow the creators. Viewers will believe that middle-aged and elderly creators who received more likes are more popular. Thus, middle-aged and elderly creators with more likes usually have more followers. Viewers usually believe that middle-aged and elderly creators who more frequently publish professional and high-quality videos have invested more effort and who have official verification also have a high level of authority and are recognized by the platform. Thus, middle-aged and elderly creators with more professional videos and verification usually have more followers. Moreover, verification, the number of videos and the professionalism of videos can enhance the transformation of viewers who liked middle-aged and elderly creators' videos into their followers, and thus strengthen the positive relationship between the number of likes and the number of followers; however, the number of bio words will have an opposite effect.

These findings have implications for platform managers, middle-aged and elderly creators and the brands aiming to develop a “silver economy” by attracting more followers.

This study researches short-video platforms by using a mixed-methods approach to develop an understanding of viewers' decision-making when following middle-aged and elderly creators based on information foraging theory and the SERVQUAL model from the perspectives of both short-video creators and viewers.

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.

The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption.

The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

Develop a comprehensive framework for assessing the knowledge organization systems (KOSs), including the taxonomy of Wikipedia and the ontologies of Wikidata, with a specific focus on enhancing management and retrieval with a gender nonbinary perspective.

This study employs heuristic and inspection methods to assess Wikipedia’s KOS, ensuring compliance with international standards. It evaluates the efficiency of retrieving non-masculine gender-related articles using the Catalan Wikipedian category scheme, identifying limitations. Additionally, a novel assessment of Wikidata ontologies examines their structure and coverage of gender-related properties, comparing them to Wikipedia’s taxonomy for advantages and enhancements.

This study evaluates Wikipedia’s taxonomy and Wikidata’s ontologies, establishing evaluation criteria for gender-based categorization and exploring their structural effectiveness. The evaluation process suggests that Wikidata ontologies may offer a viable solution to address Wikipedia’s categorization challenges.

The assessment of Wikipedia categories (taxonomy) based on KOS standards leads to the conclusion that there is ample room for improvement, not only in matters concerning gender identity but also in the overall KOS to enhance search and retrieval for users. These findings bear relevance for the design of tools to support information retrieval on knowledge-rich websites, as they assist users in exploring topics and concepts.