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This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

This study aims to examine the relationships among structured-on-the job training (ST), mentoring, job rotation and the work environment factors on tacit knowledge transfer from training.

This study used quantitative research techniques to examine the causal relationships among the key study variables. A questionnaire-based survey has developed to evaluate the research model by drawing a convenience sample includes 239 employees working in the Arab Potash Company located in Jordan. Surveyed data were examined following the structural equation modeling procedures.

The results revealed that adapting of the ST, mentoring and job rotation in industrial firms had direct effect on the employees’ abilities to learn and transfer tacit knowledge from training to the actual work, and how these learning strategies strengthen employees’ abilities in solving work problems, improving customers’ satisfaction and quality of products and services. As well as, it affirmed the strong direct effect of work environment factors such as supervisor and peer support on the employees’ abilities to learning and transferring tacit knowledge to their jobs. However, this study showed that work environment factors have no significant mediating role on the relationship among ST, mentoring, job rotation and the employees’ abilities to learn and transfer tacit knowledge to their jobs.

The study results are opening the doors for future studies to examine the relationships among the methods of training and learning in the workplace, the work environment factors and tacit knowledge transfer from training to the jobs as prerequisites for improving the employees and organization performance. These results would be validated by conducting future research, examining larger samples of industrial companies to give more accurate data and clear explanations to the relationships among the study variables. It also suggests to replace the characteristics of work environment (supervisor support and peer support) by trainees’ characteristics (self-efficacy and career commitment) to give a better understanding to the relationships among the key study variables.

With regard to improving the employees’ competency while doing their jobs, this study developed a conceptual framework that guides managers to recognize the importance of ST, mentoring and job rotation in increasing the employees’ learning together; and giving them the chance to use the new learned experiences and knowledge to improve the organization performance and its competitive advantage. This study helps managers build a positive work environment that encourages social interaction, respect and mutual interest among employees, and increases their sense of responsibility for learning and transferring skills and knowledge to the jobs.

The training methods in the workplace go beyond immediate work performance to act as a promising tool make employees’ learning more easily and faster, and help them to transfer and retain new skills and knowledge, adapt with changing environments, build stronger relationships with stakeholders and at the same time, make the organizations ensure that employees comply with their societal goals.

The authors have noticed that large portions of the studies on training and human resources development neglected the role effect of (ST, mentoring and job rotation) on the tacit knowledge transfer from training to the jobs. Hence, these gaps in researches have motivated to develop a theoretical model that helps to examine the relationship between the two constructs. This study also suggests to examine the mediating role effects of work environment factors on the relationships among (ST, mentoring and job rotation) and tacit knowledge transfer, as well as it extends to examine the mediating role of work environment factors on transferring knowledge to jobs, attributed to the demographic variables such as gender, age, work experience and education level.

This study aims to investigate the factors influencing consumer attitudes towards purchasing sustainable fashion. In particular, the authors examine the impact of self-transcendence and self-enhancement values on consumer attitudes towards purchasing sustainable fashion. The authors also examine the enablers (environmental concern, durability and fashion leadership) and barriers (fashion consciousness and price sensitivity) of sustainable fashion purchase behaviour.

The authors used a Web-based self-administered survey to collect data from 350 millennials. Partial least squares structural equation modelling was used to analyse data.

The findings indicate no substantial impact of self-transcendence values on attitudes towards sustainable fashion – while self-transcendence values exerted a notable effect on sustainable purchasing behaviour and environmental concerns. Furthermore, the results revealed no relationship between individuals’ attitudes towards sustainable fashion and their purchasing behaviour, whereas a strong relationship has been established between environmental concerns and attitudes towards sustainable fashion.

It provides empirical insights into factors that are pertinent in understating barriers and drivers of sustainable fashion behaviour among millennials.

This study uses the value-attitude-behaviour hierarchy to understand the purchase intentions of sustainable fashion, extending the range of sustainable consumption factors associated with attitudes and behaviour gaps.

Safety, one of the basic human needs for existence, is a very important factor in achieving a successful urban space. A lack of its presence could make it challenging for residents of a place to live and function effectively. Therefore, this study aims to identify the urban design attributes that would potentially enhance the perceived sense of safety, mainly focusing on two case studies in El-Sherouk neighborhood in Cairo. The two selected case studies are considered car-oriented due to their reduced levels of safety.

This study was conducted through a set of data collection phases from field surveys and survey questionnaires that infer the influence of the surrounding urban environment on a specific target group. Statistical Package for the Social Sciences (SPSS) statistical analysis tool was used to analyze data collected from survey questionnaires.

Finally, by the end of this research, a set of urban design qualities vital for achieving the desired levels of safety were introduced. The findings of this study revealed key urban design qualities that can potentially contribute to enhancing the perceived sense of safety as they showed a strong positive correlation: (1) imageability, (2) transparency, (3) complexity and (4) human scale and enclosure. Moreover, multiple linear regression indicates that urban design qualities are strong predictors of perceived safety.

This study presents a holistic approach to studying the relationship between urban design and perceived safety by examining two case studies located in El-Sherouk City in Cairo, Egypt. While previous research has focused on one theory of safety design such as crime prevention, defensible space theory, eyes on the street or safer city centers, this article tries to fill in the gap in the literature by analyzing all aspects of urban design and its correlation to an enhanced perceived safety. In addition, most of the previous studies have tackled the safety aspects of old urban settlements. However, this study tackles a new urban settlement.

The purpose of this paper is to explore the importance of personalisation in the relationship between the architectural design of homes and inhabitants’ psychological well-being.

This interdisciplinary mixed-method study first investigates the existence of a link between personalisation and users’ association with home through a quantitative study (n = 101) and then explores the nature of this relationship through qualitative interviews (n = 13) in a sequential explanatory approach.

The main findings of the study highlight the significance of personalisation in relation to the way people perceive home. A direct link was established between participants’ involvement in the transformation of the home and their satisfaction with the residence, as well as satisfaction with life in general. Further thematic analysis of the qualitative study revealed further conceptualisations of personalisation, which together form an umbrella concept called transformability.

The findings underscore the need for embedding flexibility as an architectural concept in the design of residential buildings for improving the well-being of occupants.

The design of homes has a great impact on inhabitants’ psychological well-being. This is becoming of greater importance in light of the global COVID-19 pandemic that has led to an increase in the amount of time spent in homes. This research contributes to this debate by proposing concepts for a deeper understanding of architectural influences on the psychology of the home.

This study aims to assess the knowledge of Amhara Sayint district community in Northeastern Ethiopia towards the health impacts of climate change.

A community-based cross-sectional study was conducted from 20 July to 5 September 2022, involving 605 randomly selected households in Amhara Sayint district, Northeastern Ethiopia. Data were collected through face-to-face interviews using a pilot-tested and content-validated questionnaire administered via Kobo Collect survey tool. The data were then exported to STATA for management and analysis. A proportional odds approach of ordinal logistic regression model was fitted with a 95% confidence level to identify factors associated with the community’s knowledge towards the health impacts of climate change.

Of the total respondents, 3.47% (95% confidence interval [CI]: 2.1, 5.3) and 42.98% (95% CI: 38.9, 47) had inadequate and medium levels of knowledge towards the health impacts of climate change, respectively. Proportional odds model analysis result indicated that gender (female) (adjusted odds ratio [AOR] = 1.49; 95% CI: 1.053, 2.13), wealth status (poorest) (AOR = 1.97; 95% CI: 1.01, 3.83), educational status (unable to read and write) (AOR = 4.13; 95% CI: 1.25, 13.68) and participation status in environmental protection activities (not) (AOR = 1.78; 95% CI: 1.17, 2.71) were factors that significantly associated with inadequate and medium levels of knowledge towards the health impacts of climate change.

The result of this research is not supported by qualitative methods.

Residents of the study area know the climate is changing; however, they lack adequate knowledge towards the health impacts of climate change.

Significant number of people have inadequate level of knowledge about health impacts of climate change so relevant health education is needed.

This research is original in its focus on assessing public knowledge about the health impacts of climate change in the Amhara Sayint district, northeastern Ethiopia, a perspective often overlooked in existing studies. Its findings are crucial for guiding future research and developing targeted public health strategies and educational initiatives.

This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question considers whether CEO busyness impacts the relationship between military-experienced directors and financial statement footnotes readability.

We use nonfinancial listed firms on the Indonesian Stock Exchange from 2010 to 2018, which amounted to 1,002 firm-year observations. We test the hypotheses and use fixed effects and Heckman's two-stage regression.

This study documents a negative relationship between military directors and financial statement footnote readability. We extend this relationship by factoring board busyness into the equation. We find that the presence of military-connected and busy CEOs negatively impacts the readability of financial statement footnotes. The results remain robust after additional analyses.

Future research should consider a more robust measure of military-experienced directors. A broader context of directors' busyness should be considered, such as including multiple directorships.

We revisit the literature on military-experienced directors by considering political connections as one of the proxies for military connections in Indonesia. The findings largely support the convergence of the political connections literature in which rent-seeking activities are prevalent and prevent sound financial reporting.

This study explores the concept of “workplace survivor syndrome” (WSS) using bibliometric analysis and literature review, thereby identifying the avenues for future research in business management.

The study adopted a methodological combination of bibliometric analysis and literature review. The methodological order is as follows: using the Scopus database and identifying 118 articles from ABDC listed journals, performance analysis by VOS viewer (citation analysis), science mapping analysis by Biblioshiny (visualisation and graphical presentation), and finally, the content analysis of the best 40 articles with a minimum of 50 citations and without any year restriction.

The bibliometric analysis reveals the most influential authors, articles, journals, countries, publication trends, impactful articles, and impactful authors of workplace survivor syndrome research, along with popular keywords used in this area. The content analysis identified three themes: emotional, cognitive, and behavioural syndrome. The content analysis reported the central mechanism adopted in 40 articles, including theories, methodologies, variables, sample size, etc. Additionally, the study explored the positive reviews on WSS.

The study considered only the articles from the ABDC journal quality list for the review.

The article is persuasively the first research to provide the intellectual structure and comprehensive bibliometric analysis of workplace survivor syndrome.

In recent years, gambling among university students has received significant focus as it may be viewed as an attractive and exciting form of income whilst studying. Given this, stakeholders in protection from gambling-related harm need to better understand student gambling behaviours. This understanding should include students on sports-based programmes given their closer connection to sporting events, and a heightened sense of competition among such often gendered cohorts. This study aims to provide greater insights into gambling behaviours among these cohorts.

The present pilot study comprised 210 university students on sports-based and non-sport-based programmes. Participants self-reported frequencies of gambling activity and expenditure via an online survey.

Results showed a significantly greater frequency of female student non-gamblers on non-sports-based degree programmes and a high frequency of male student gamblers on sports-based degree programmes (p = 0.02). Sports-based students also reported significantly higher scores on the Problem Gambling Severity Index (PGSI) than non-sports students (p < 0.01). Finally, gambling expenditure (p < 0.01) and regularity (p < 0.01) were significantly lower among students studying non-sports degree programmes.

The findings of the present study provide evidence to warrant further investigation into gambling perceptions and behaviours among students on sports-based programmes, with a view to assessing the potential need for targeted awareness, tailored support and how both can most effectively be provided.

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging interests of office workers for the purpose of addressing work ethical and business ethical issues of professional collaboration, competition, and power in future hybrid work models.

Based on 28 qualitative interviews conducted between November 2020 and June 2021, and through the theoretical lens of phenomenology, the study develops explanatory hypotheses conceptualising four basic intentions of professional interaction and their corresponding preferences for video conferences and working on site.

The four intentions developed on the basis of the interviews are: the need for physical proximity; the challenge of collective creativity; the will to influence; and control of communication. This conceptual framework qualifies a moral ambivalence of professional interaction. The authors identify a connectivity paradox of professional interaction where the personal dimension remains unarticulated for the purpose of maintaining professionality. This tacit human connectivity is intertwined with latent power relations. This plasticity of both connectivity and power in direct interaction can be diminished by transferring the interaction to video conferencing.

The application of phenomenology to a collection of qualitative interviews has enabled the identification of underlying intention structures and the system in which they affect each other. This research identifies conflicts of interests between workers relative to their different self-perceived abilities to persevere in competitive professional interaction. It is therefore able to address consequences of future hybrid work models at an existential and societal level.