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This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

The purpose of this study is to test a model of healthcare professionals’ well-being seen as a consequence of a process of motivated professional identity construction, a variable that mediates the influence of the organizational identity (utilitarian or normative) and the perceived reputation of the profession on well-being.

Cross-sectional design, based on a survey of 384 healthcare professionals. Structural equation modeling with latent variables was used to test the model.

The data provide empirical evidence supporting the proposed model. We find that organizational identity (utilitarian and normative) and perceived professional reputation positively relate to professional identity, a variable that positively relates to well-being. Professional identity mediates the relationship between organizational identity (normative and utilitarian) and perceived professional reputation and well-being. Utilitarian organizational identity and perceived professional reputation are also directly related to well-being.

This research significantly departs from the current focus of explaining the well-being of healthcare professionals by resorting mainly to individual factors and introduces organizational and institutional determinants.

This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

Prior research finds that early-career professional accountants (early PAs) are generally dissatisfied with the learning and training opportunities offered during their early employment years, which impacts their career progression. This paper aims to examine whether different learning styles between these early PAs and their qualified accounting employers and trainers diverge.

Using Kolb’s learning styles inventory and interviews, this study explores the learning styles of early PAs and their employers, examining changes in these learning styles over time.

This research shows the necessity for different learning styles to be integrated into early PA training and learning, as research participants’ learning styles tend to prefer active experimentation requiring practical examples and self-learning opportunities. In contrast, their senior, qualified accounting employers prefer conceptualisation-based learning styles. As early PAs’ career progression requires them to succeed in employer-supported training, some early PAs change their learning style preferences to progress, whereas others with incompatible learning styles either moved to different employers or reassessed their choice of profession.

To reduce career dissatisfaction, develop and retain competent accountants, early PAs must be supported to learn effectively. By reducing early PAs’ dissatisfaction early PA educators and employers will potentially increase the attractiveness of accounting as a profession.

Few studies interrogate how accounting professionals utilise learning and training post-graduation nor do they examine the learning styles of workplace trainers and learners. This exploratory study uniquely analyses the learning styles of both early PAs and their employers.

The dynamic nature of the built environment and trending smart construction project complexities demand proactive needs tailored towards architecture, engineering and construction (AEC) education. It is a task for the built environment professionals (BEP) to prepare for the future, including the quantity surveying (QS) profession. Studies are scarce in preparing QS education from Nigeria’s stakeholders’ perspective regarding digital technology. Therefore, this paper aims to investigate how to improve QS education by continually updating curriculum digitalisation to meet the construction industry requirements.

Data were sourced from elite virtual interviews across Nigeria. A total of 40 key stakeholders knowledgeable in QS education, advocating a future template for the advancement of QS education in higher institutions, were engaged, and saturation was achieved.

Findings show that improving QS education through continually updating curriculum digitalisation to meet industry requirements cannot be over-emphasised in the 21st-century-built environment industry. The outcomes of the results led to the conclusion that the current QS education curriculum was not meeting the expectations of other BEP stakeholders. Thus, for competitiveness in the future, the QS education curriculum needs to infuse more related-digital technology modules/courses to assist in the sustainability and relevance of the profession within the BEP.

This paper focussed on improving Nigeria’s QS education using digital technologies via a qualitative approach. Future study is needed via a quantitative approach for broader coverage and validation.

The research revealed the need for designing QS programmes to provide for industry demands with emphasis on digital technologies modules/courses. Nigeria’s QS education stakeholders have been stirred up to embrace the curriculum review and make the profession digitalised and relevant within the BEP. The built environment sector is trending towards digitalisation, and the QS programmes cannot afford to be behind.

This research identified the current gap regarding digitalisation of the curriculum. This study will stir QS educational providers and regulators to improve future programmes via digital technologies. It would encourage the use of digital technologies with the right enabling environment. The outcome would mitigate the gap and improve Nigeria’s QS education in the future.

Student engagement evaluation is considered to be connected to many aspects of the management of higher education, but outside Western higher education, research and evaluation on student engagement and experiences has been limited so far. Our study focuses on the underexplored aspects of Palestinian higher education with the aim of gaining an actionable understanding from the overall student engagement situation to enhance the management and development of local teaching and learning practices.

A quantitatively oriented, sequential mixed-methods design was adopted. With the applied and validated engagement measurement we collected 946 engagement questionnaire responses from Palestinian university students. Quantitative data were analysed using structural equation modelling, K-means cluster analysis and chi-squared tests. Inductive and deductive thematic analysis was employed for the open answers.

With the three validated student engagement dimensions, the applied cluster analysis allowed three different engagement profile groups to be distinguished: strongly, moderately and loosely engaged. In the subsequent statistical and qualitative thematic analyses, these three engagement clusters differ in the degree to which they had a clear vision of a future profession or in their academic engagement with their studies. Moreover, qualitative analysis brought up many shared concerns regarding theoretically oriented studies and uncertain professional and career prospects in the Palestinian higher education context.

This study is one of the first attempts to develop tools for student engagement management in Palestinian higher education. The study findings are particularly significant for developing micro- and meso-level management practices in Palestinian higher education institutions.

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.

This chapter presents a study of ‘floral ethics’, defined as a set of standardized practices for handling flowers shared among members of the florist occupation. Drawing on 36 months of ethnographic fieldwork in flower shops in Switzerland and Chicago, it contributes to the sociology of work and professions by providing a nuanced understanding of the tensions that can arise between the professional expertise of florists and the aesthetic preferences of customers. The findings on the micro-level reveal that adherence to floral ethics serves as a strategy for protecting and maintaining occupational legitimacy. By uncovering divergent conceptions of what constitutes ‘work well done’ among florists, this chapter offers a broader argument on the power asymmetry inherent in service relationships.

The purpose of this study is to examine how former K-12 teachers’ perceptions of psychosocial support led to their decision to leave the profession.

The researcher conducted eight interviews with former teachers who had been in the profession for 1.5–26 years and asked them about their thoughts on mental health interventions, leadership and collegial support and the stressors of teaching. The data were analyzed by qualitative analysis.

Former teachers had varying responses, and some of the biggest takeaways were the importance of strong leadership support, the request for more time and overall changes to the system and how teachers are supported overall. Results indicate the ultimate impetus for exiting the profession was not directly the result of mental health support or the lack thereof, yet support for well-being did play a role in job dissatisfaction with the teaching role.

Teacher attrition is a significant issue in many countries. This study focuses on teachers in South Carolina, USA, yet the literature indicates similar problems across the USA and globally. The focus on former teachers was compelling, as most studies focus on current teachers.

The present study explores five Iranian English language teachers’ hopes by drawing on an ecological approach as its conceptual underpinning.

Data were collected from narrative frames and semi-structured interviews.

Analyses of our data highlighted how teacher- and student-related factors caused fluctuations in teachers’ hopes. In addition, our findings indicated that while teachers’ past teaching experiences increased their hope, teachers’ lack of agency and economic inflation were among the most significant factors that decreased teachers’ hope in their profession.

This study is one of the first studies in the field of language studies with an ecological perspective on language teachers' hope.