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This chapter offers Australian and international insights into leadership development and discusses how aspirant and current middle leaders can use leader and teacher professional standards to foster their professional growth. Standards help inform performance and development planning, and shape feedback and provide a framework for professional learning design. This chapter provides an overview of how systems such as New Zealand, Australia, and Scotland, among others, describe leadership in terms of standards. When used alongside an annual performance and development process, middle leaders can tap into the power of standards to continually sharpen their leadership practice and create a thriving career leading from the middle. Practical guidance is provided for middle leaders to engage with national teacher and leadership standards.

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.

This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.

In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.

Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.

The research aimed to explore the perceptions of aspiring future police officers studying at a university in relation to the actions to be taken with regards to typical posts on social media by a fictitious off and on-duty police officer. This in turn would inform future police workforce requirements.

Policing students who expressed their aspirations as future police officers were recruited. A total of 99 students studying the College of Policing licensed Professional Policing Degree at the University of South Wales, took part in Hydra Immersive Simulations to ascertain their perception of social media posts by a fictitious serving police officer. The students were asked to rate the appropriateness of the social media posts as groups, and as individuals.

The findings suggest that, whilst the majority of students identified misconduct issues in the social media posts, the response to how the fictitious police officer should be dealt with varied. In addition, it would appear that there may be a need for those involved in policing education to reinforce, in an ongoing basis, knowledge of the College of Policing Code of Ethics, misconduct rules, regulations and increase awareness of unacceptable social media posts.

The research was conducted with professional policing degree (PPD) students from one university.

It is important to reinforce The College of Policing Code of Ethics, expected professional standards and an understanding of what constitutes unacceptable social media posts throughout the education of aspiring police officers. As this has the potential, if recruited, to impact on the service.

Limited research has been conducted in relation to the College of Policing licensed higher education programme, the PPD, equipping aspiring police officers to successfully join the service and influence the cultural change.

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.

This paper explores the reasons why Indonesia must have legal regulations to provide protection and guarantees for health workers in carrying out the profession in overcoming corona virus disease (COVID-19). This paper also explains the legal regulations as the foundation for today’s medical workers’ protection. This paper also aims at providing an ideal legal construction that safeguards the rights and obligations of health workers in overcoming COVID-19.

In this paper, the author used qualitative research methods with a socio-legal approach. The data were obtained through literature study and analysis of laws and regulations through the socio-legal method.

Various challenges and professional risks taken by health workers in dealing with COVID-19 derive from several factors, such as shortage of personal protective equipment, ineffective implementation of informed consent from the patients and the negative stigma spreading in the community. Moreover, the current legal regulation has not particularly modulated the protection of health workers, relying only on available articles that are actually irrelevant to be applied in the COVID-19 pandemic.

This research is focused on problems faced by health workers in combating COVID-19 and law concessions to ensure their protection.

The final results of this research will be useful for The House of Representatives (DPR), the Ministry of Health of the Republic of Indonesia (Kemenkes RI) and the Indonesian Medical Association (IDI) in establishing legal and regulatory construction for the protection of health workers in tackling COVID-19.

This research aims at strengthening legal protections for the health workers so that their rights and obligations are well guaranteed.

This paper proposes an ideal legal construction for the protection of health workers during the COVID-19 pandemic, which is currently still not specifically and rigidly regulated, to realize a guaranteed and sustainable life for health workers.

This research examined the effects of information literacy on lifelong learning, creativity, and work performance among journalists in Pakistan.

Survey research design was applied to conduct this research. The participants were recruited through a stratified convenient sampling process from the press clubs of four provinces (e.g. Punjab, Sindh, Khyber Pakhtunkhwa, and Baluchistan) and the federal capital Islamabad with the consent of relevant authorities for data collection. An online questionnaire was distributed among these journalists and a total of 1,089 responses were received. The data were analyzed by applying descriptive and inferential statistics in SPSS.

The results revealed that these journalists perceived themselves as information literate. The information literacy (IL) skills of journalists appeared to have a direct and positive effect on their lifelong learning, creativity, and work performance. In other words, the lifelong learning, creativity, and work performance of journalists increase as their levels of IL skills increase.

These results generated useful insights for academicians and organizations about the importance of IL in the workplace and its influence on organizational effectiveness and performance in gaining a sustainable competitive advantage. This knowledge might be crucial for media employers to initiate training programs for journalists to impart IL education.

This research would be a worthwhile contribution to the existing research on workplace IL, particularly in the context of journalists' workplace as no such comprehensive study using these variables appeared so far.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-06-2022-0345.

This study aims to assess the impact of determinants on the effectiveness of internal audit (IA) within the banking industry of Bangladesh.

The data was obtained through 152 survey questionnaires from a total of 43 privately owned and six state-owned commercial banks in Bangladesh. The analysis was conducted using structural equation modeling.

The findings demonstrate that the independence of internal auditors and the quality of IA substantially impact enhancing the efficiency of IA. On the other hand, the competence of internal auditors and management support in IA functions do not significantly impact the effectiveness of IA.

The study’s findings may have significant policy implications for the government, regulators, internal auditors, management committees and other stakeholders in establishing programmes to enhance the efficacy of IA as a component of banking audit management reforms.

This study makes three distinct contributions to the existing literature. Firstly, previous literature focused on the determinants affecting the external audit efficiency of the public companies and banking sectors in Bangladesh (Hasan, 2018; M. M. U. Reza, 2021). In this study, the author enhances the research by presenting empirical findings on the IA effectiveness of banks. Secondly, the author expands the research by incorporating both private and state-owned commercial banks as samples. Thirdly, the study is unique given that it investigates the effectiveness of IA in response to the recent financial scandals in the banking industry of Bangladesh (The Daily Star, 2023).

This chapter explores middle leadership identity through the real-world accounts of how two middle leaders construct and develop their leadership identity and how this impacts the way their middle leadership is practiced. Leadership identity, an internal narrative of oneself as a leader which is practised professionally in context, represents a concept that is best understood as being unique to an individual, enduring over time, and a consequence of human experiences. Middle leadership is often the first promotion for teachers from teacher to leader and, as such, how middle leaders perceive themselves as a leader and how this formative process of leadership identity underpins middle leaders’ practices can make a significant impact on a leader’s decision making, professional relationships, behaviours, and actions. This chapter is co-authored by two researchers and two middle leaders with the intention of understanding middle leader identity development and its influence on middle leadership practices. Using interviews, middle leaders’ stories of identity were co-composed and re-storied to construct each middle leader’s narrative. This chapter concludes with a discussion on the influences of identity for middle leaders and considerations for leadership development.

This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.

A 1 × 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.

The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.

Considering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.

For manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.

This study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.