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This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

The paper redefines workplace spirituality (WS/WPS) by transcending the existential vacuum (in psychiatric terms a sense of lack of meaning of human existence and thus of work), leading to the development of workplace creativity, productivity and satisfaction, targeting operational profitability and organizational optimization.

Spirituality is analyzed philosophically, following the Nietzschean definition in response to Schopenhauer’s primordial suffering. Philosophical syncretism yields a viable organizational culture change model of spiritualizing the workplace. For this purpose, specific techniques are proposed which are combined with those already applied to various large companies and organizations.

Spirituality in the workplace acts as a catalyst for developing beneficial qualities by increasing employee job satisfaction, organizational efficiency and business profitability, when equally responding to stakeholders’ needs.

The suggested change model holistically fosters organizational, operational, individual and collective effectiveness through work place spirituality redefined.

For the first time spirituality in the workplace is discussed under a brand new perspective, resulting in an interdisciplinary emerging model, contributing to the field by providing guidance to academics and practitioners to its auspicious implementation through organizational culture change.

The study aims to identify the predictors of depression and anxiety among carers of hospitalized patients with mental illness in Eradah Complex for Mental Health Hospital.

A descriptive correlational study design was conducted using a convenient sample of family carers of patients with mental illness (N = 216). The study used the Beck Depression Inventory and Anxiety Inventory scales.

The results of regression models revealed that the socio-demographic characteristics of the family carers showed that age is a statistically significant predictor of family carers depression and anxiety scores. In addition, the age of the family carers explained 36% of the variance in the family carers depression and anxiety scores, while marital status explained 64% of the total variance in the family carers’ depression and anxiety scores. Furthermore, having received support in caring significantly predicted depression and anxiety scores, and this was the case for occupation status and being diagnosed with any form of chronic illness.

Based on the findings of this study, the authors opine that evaluations of carers’ cognitive strategies and social support are needed to determine the risk of depression in carers of mental patients.

This study is the one of the limited studies conducted in Saudi Arabia to identify predictor of depression and anxiety among caregivers of hospitalized patients with mental illness. The study has used a validated scales to assess the main study outcomes.

People with pre-existing mental health conditions are more likely to be affected by global crises. The Covid-19 pandemic has presented them with unique challenges, including reduced contact with the psychiatric rehabilitation and support systems. Thus, understanding the emotional experience of this population may assist mental health organizations in future global crises.

In this paper, researchers analyzed the discourse of the mentally ill during the Covid-19 pandemic, as reflected in Israeli Facebook groups: three private groups and one public group. Researchers explored the language, reactions, emotions and sentiments used in these groups during the year before the pandemic, outbreak periods and remission periods, as well as the period before the vaccine’s introduction and after its appearance.

Analyzing groups’ discourse using the collective emotion theory suggests that the group that expressed the most significant difficulty was the Depression group, while individuals who suffer from social phobia/anxiety and PTSD were less affected during the lockdowns and restrictions forced by the outbreak.

Findings may serve as a tool for service providers during crises to monitor patients’ conditions, and assist individuals who need support and help.

The study aims to optimize truck routes by minimizing social and economic costs. It introduces a strategy involving diverse drones and their potential for reusing at DNs based on flight range. In HTDRP-DC, trucks can select and transport various drones to LDs to reduce deprivation time. This study estimates the nonlinear deprivation cost function using a linear two-piece-wise function, leading to MILP formulations. A heuristic-based Benders Decomposition approach is implemented to address medium and large instances. Valid inequalities and a heuristic method enhance convergence boundaries, ensuring an efficient solution methodology.

Research has yet to address critical factors in disaster logistics: minimizing the social and economic costs simultaneously and using drones in relief distribution; deprivation as a social cost measures the human suffering from a shortage of relief supplies. The proposed hybrid truck-drone routing problem minimizing deprivation cost (HTDRP-DC) involves distributing relief supplies to dispersed demand nodes with undamaged (LDs) or damaged (DNs) access roads, utilizing multiple trucks and diverse drones. A Benders Decomposition approach is enhanced by accelerating techniques.

Incorporating deprivation and economic costs results in selecting optimal routes, effectively reducing the time required to assist affected areas. Additionally, employing various drone types and their reuse in damaged nodes reduces deprivation time and associated deprivation costs. The study employs valid inequalities and the heuristic method to solve the master problem, substantially reducing computational time and iterations compared to GAMS and classical Benders Decomposition Algorithm. The proposed heuristic-based Benders Decomposition approach is applied to a disaster in Tehran, demonstrating efficient solutions for the HTDRP-DC regarding computational time and convergence rate.

Current research introduces an HTDRP-DC problem that addresses minimizing deprivation costs considering the vehicle’s arrival time as the deprivation time, offering a unique solution to optimize route selection in relief distribution. Furthermore, integrating heuristic methods and valid inequalities into the Benders Decomposition approach enhances its effectiveness in solving complex routing challenges in disaster scenarios.

The outbreak of COVID-19 not only had serious negative impacts on the world economy but also on the global mental health because of the psychological disorders associated with the spread of the pandemic, the increased degree of uncertainty and the unprecedented measures taken by different countries to face the pandemic’s spread. This paper analyses the mental health well-being of individuals in selected MENA countries (Jordan, Morocco, Tunisia and Egypt) during the pandemic.

The study employs a pooled OLS model using the Economic Research Forum (ERF) COVID-19 MENA Monitor Survey panel dataset collected during 2020 and 2021.

The findings show that there is no association between the mental health of individuals in the selected countries and their age, gender, family size, marital status, receipt of social support and participation in care work. Mental health improved at higher levels of education, being employed, being a rural area resident and living in Morocco or Tunisia compared to living in Jordan while it worsened as income declined, food insecurity and anxiety about being infected with Covid-19 increased, being a resident in camps, and during waves 4 and 5. Based on these results, it is recommended that suitable financial, physical and human resources should be directed towards the provision of mental health care services in the region. Also, mental health care services should be accessible to different population groups, with a special focus towards the most vulnerable since they are more prone to mental illnesses, especially during health crises and economic shocks. This should be accompanied by increasing awareness about the provided services and reducing stigma against mental illnesses. Furthermore, introduction of policies targeted towards reducing food insecurity and income instability can play a key role in enhancing mental well-being.

Although few papers have previously investigated the impact of COVID-19 on mental health in MENA countries, most of them have focused on a country-level analysis and adopted a gender perspective. Hence, this paper aims at exploring the association between mental health well-being and socio-economic factors in selected MENA countries during the pandemic.

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

The study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.

Our findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.

The study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.

The measurement of women's economic welfare and exploring its underlying factors have been undervalued in the context of Khyber Pakhtunkhwa, Pakistan. This study addressed this gap by focusing on assessing women's subjective economic welfare and its socioeconomic and cultural determinants in the education and health sectors within Mardan, Northern Pakistan.

The study used stratified random sampling techniques for the selection of sample respondents and collected data through a well-structured questionnaire. To measure women’s economic welfare, the study utilizes Lorenz curves, the Gini index, the Sen Social Welfare function and an individual's gross monthly income. Furthermore, the ordinary least squares method was utilized to analyze the determinants of economic welfare.

The findings show greater income inequality and a lower welfare level for women in the education sector compared to the health sector. Likewise, the study identifies several key determinants, such as age, educational qualification, job experience, respect for working women, outside and work-place problems and the suffering of family members of working women for their economic well-being.

This study makes valuable contributions to the literature by focusing on the cultural perspective of Pakhtun women in Mardan and providing a context-specific understanding of subjective economic welfare. Additionally, the authors collected first-hand data, which gave an original outlook on working women's current economic welfare level. Furthermore, this study undertakes a comparative analysis of working women's welfare in the health and education sectors. This comparison offers a more accurate portrayal of the challenges and opportunities specific to these occupations.

The peer-review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0246

A limited number of empirical studies have indicated that individuals who experience workplace ostracism tend to engage in subtle and retaliatory behaviors as a means of seeking inner peace. However, research on organizational behavior and employee psychology in relation to ostracism is still in its nascent stages. Specifically, further investigation is warranted to explore how supervisor ostracism influences task procrastination (TP) through psychological processes such as self-efficacy, self-esteem and motivation. Notably, a significant gap exists in the ostracism literature, as it has yet to thoroughly examine employee behaviors related to knowledge hiding (KH) and TP in the context of individual or team-based work (Zhao et al., 2016; Brouwer and Jansen, 2019). Therefore, the present study aims to address this gap and expand the research stream within the education sector by introducing “threat to self-esteem” (TSE) as a mediating factor in the outcomes of ostracism.

The study employed a quantitative approach, using questionnaires to collect data and mainly focused on statistics and standards. The authors used SPSS and Smart-PLS to employ numerical values developed from questionnaire surveys. Likewise, we employed primary data collection tools, including mixed survey analysis (self-reported and peer-reported). The data were collected from middle-level managers working in three public sector universities. By using a three-wave research design with a two-week interval in each phase, we were able to separate the measurement of the predictor and moderator factor [supervisor ostracism (SO) and individual resilience (IR)], mediator (TSE) and outcome variables (KH and TP).

The study has discovered a substantial relationship between variables, and all hypotheses are accepted according to the data results and findings. The study measures the effects of supervisor ostracism on knowledge hiding and task procrastination through mediating effect of threat to self-esteem, which individual resilience moderates. This study adds a few contributions to the current literature, following the goals stated above. First, this attempts to highlight employee KH behavior and TP behavior by identifying SO as the primary predictor.

The organization should closely monitor the level of workplace ostracism. One strategy to accomplish this goal is to routinely gauge the extent of ostracism at work using targeted techniques like surveys and observation. The organization can also create an employee assistance program for the workers to assist them in coping with the mistreatment and better adjusting to the workplace culture. Furthermore, employee empowerment and collaborative decision-making can boost workers' self-esteem, eventually leading to diminishing knowledge-hiding and procrastination habits inside the organization.

There is a research gap regarding the barriers to KH from the perspective of team dynamics and interpersonal mistreatment at work because prior research has focused on knowledge sharing, organizational culture and organizational obstruction. Research on organizational behavior and employee psychology in relation to ostracism is still in its nascent stages. Specifically, further investigation is warranted to explore how SO influences TP through psychological processes such as self-efficacy, self-esteem and motivation. Notably, a significant gap exists in the ostracism literature, as it has yet to thoroughly examine employee behaviors related to KH and TP in individual or team-based work.

Groups of students were enrolled in a course that sought to produce a three-phase theoretical model over three semesters.

A design project to comprehensively address school violence was launched at a university in eastern Pennsylvania.

This article updates the recent and most critical finding of the project by illuminating specific implications of the importance of teacher training and the development toward competence in recognition of children who are emotionally and psychologically injured through proactive measures such as screening for emotional and psychological well-being.

Although the model has not been tested, screening to identify those in need of emotional support and training to support teachers is clear. Screening and training offer important opportunities to help learners build skills toward resilience to soften the effects of trauma.

A view of the “whole child” with regard to academic success could further foster social and emotional development.

Early intervention can prevent the onset of symptoms associated with posttraumatic stress and related disorders. This effort alone may significantly reduce the uncomfortable incidences and perhaps ultimate prevention of the violence that is perpetuated among children.

Preliminary research supports a continued conversation regarding effective tools to find children emotionally and psychologically at-risk, which allows teachers an opportunity for timely emotional and psychological interventions.