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This study aims to present the development and validation of a scale to measure the attitudes of Latin American business students toward sustainable management practices in the economic, social and environmental dimensions.

Using a nonprobabilistic sample, the appreciation for sustainable practices in students (ASP-S) scale was administered to a total of 653 undergraduate and graduate business students in Argentina, Colombia, Mexico and Peru. A range of psychometric validity (construct, convergent and discriminant) and reliability criteria were applied.

Construct, convergent and discriminant validity was obtained from the ASP-S scale across all samples. During the internal validation process, two factors were found: systemic consciousness (ten items) and sustainable business leadership (nine items), both of which obtained acceptable reliability indices. The resulting structure is equivalent in all four countries.

The instrument can be applied by educators and learning assurance areas to diagnose and measure the effectiveness of pedagogical strategies used in sustainability courses taught at Latin American business schools. As a result, it has applications for curriculum design. As a valid and reliable instrument set in the context of regional business praxis, it can promote an understanding of sustainable behaviors and practices in future Latin American leaders.

The informal sector contributes significantly to the growth of the Nigerian economy, accounting for over 40 percent of the annual growth of the gross domestic product and employing a majority of the nation's workforce. Indigenous manufacturing in the informal sector, which affects all spheres of the economy, can be deployed to promote sustainable development in Nigeria. Nigerian informal manufacturing is largely based on the use of indigenous technology, and as a result, this provides an opportunity for such players in the sector to consider the role their operations could play in promoting sustainable development in the country. This, they can realize by keying into the principles of sustainability and moderating the impact of their operations on the environment, society, and the economy at large. Nigeria, among other African countries, has persistently suffered the adverse effects of pollution and abuse of the environment in terms of flooding, deforestation, and desertification, among others. Those employing indigenous technology in manufacturing in the informal sector should therefore be encouraged to take the lead in Africa in order to promote and guarantee environmental sustainability, biodiversity and sustainable development in general by imbibing the culture of waste recycling, waste reduction, waste conversion, using green energy and the application of environmental and related resources with moderation, taking into consideration the interests of the future generation. In general, efforts should be made towards modernizing the application of indigenous technology in informal manufacturing in order to enhance sustainability in the country.

Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local community drought levels on audit pricing. Additionally, it explores the moderating effects of high-tech industries, auditor busyness and the level of local community concern regarding the drought crisis.

This study employs a mixed-methods approach to rigorously test the research hypotheses. The quantitative phase of the study utilizes a sample of 1,278 firm-year observations from Iran’s capital market. For the analysis of the quantitative data, ordinary least squares regression with clustered robust standard errors is used. Additionally, this research supplements its quantitative findings with qualitative evidence obtained through semi-structured interviews with 19 Iranian audit partners.

The results suggest that firms operating in provinces facing severe droughts experience notably higher audit fees. Furthermore, the positive relationship between drought and audit fees is weakened when auditors are busy, local community concern regarding the drought crisis is high or the firm operates within high-tech industries. These findings are supported by a range of robustness checks and qualitative evidence gathered from the field.

This research contributes to the growing literature on climate change by examining the influence of local community drought levels on audit pricing within an Iranian context. Additionally, our study sheds light on how high-tech industries, auditor workload and the level of local community concern regarding the drought crisis moderate the relationship between drought and audit fees. Importantly, our study pioneers in providing mixed-methods evidence of the association between drought severity and audit fees.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

The purpose of this study is to investigate the dynamics of capillary underfill flow (CUF) in flip-chip packaging, particularly in a multi-chip configuration. The study aims to understand how various parameters, such as chip-to-chip spacing (S12), chip thickness (tc) and others, affect the underfill flow process. By using computational fluid dynamics (CFD) simulations and experimental studies, the goal is to provide insights into understanding the dynamics of CUF in heterogeneous electronic packaging.

The paper introduces a CFD analysis and experimental study on CUF in a multi-chip configuration, aiming to understand underfill flow dynamics. A 3D geometry models of multi-chip arrangement are created using computer-aided design (CAD) software. After that, the CAD models are meshed and simulated in Ansys Fluent using incompressible and non-Newtonian fluid properties. The study maintains S12 of 2.86 and tc of 22.29 between experimental and simulation data for results validation. Next, a various of S12 values (1.14, 2.86, 5.71, 8.57, 14.29 and 20) which focus on tc of 22.29 have been investigated. Further studies have been conduct using S12 of 5.71 and tc of 8.00, 14.29 and 22.29.

Results show a strong correlation between simulation and experiment which validate the correctness and robustness of simulation. Further parameter’s studies using simulation for various of S12 indicated that higher S12 values lead to faster flow. This effect is due to large underfill weight from reservoir able to flow into S12 region which contributed to higher mass momentum movement. Furthermore, the effect of various of tc shows that the thicker the chip the faster the underfill to flow in S12 region.

The intentional exclusion of solder bump pattern arrangements from the experiment and simulation may limit the study's ability to fully understand the impact of solder bump patterns on underfill flow. Therefore, more parameters can be investigated such as solder bump pattern, underfill weight and dispense pattern in the future using CFD.

The manuscript provides a comprehensive examination of the contributions of CFD to the advancement of knowledge regarding CUF phenomena in heterogeneous electronic packaging assemblies. Moreover, it delineates the utilization of CFD methodologies to assess the influence of chip-to-chip spacing (S12) and the thickness of the chip (tc) on the underfill flow characteristics.

This paper fulfills an identified need of computational fluid dynamics method to study capillary underfill flow dynamics in heterogenous electronic packaging.

This narrative literature review examines intersectional employee voice inequalities in a non-Western, high power distance context to develop a multilevel conceptual framework.

The authors use Leininger's (1997, 2002) culture care model to explore multilevel influences on intersectional voice inequalities. The article applies insights from a review of 31 studies to the specific challenges of migrant palliative care (PC) nurses in Saudi Arabia.

The themes identified in the review indicate how better transcultural communications might mitigate voice inequalities that influence migrant employee wellbeing and intentions to quit which result from cultural incongruities.

The impact of national culture differences and intersectional inequalities on employee voice has largely been ignored in academic research. This paper offers unique insights drawing on culture care theory into intersectional voice challenges from a non-Western perspective in the underresearched setting of Saudi Arabia which is mid-way through a national transformation program. It starkly contrasts policy ambitions for advancing healthcare with discriminatory practices based on conservative attitudes which stifle migrant worker voices.

The study assessed the role of entrepreneurial self-efficacy (ESE) in the performance of graduate-owned small and medium-sized enterprises (SMEs). Specifically, the paper focused on how graduate owners’ confidence in identifying and commercializing new business opportunities and create new commodities according to the market demand influences both, the financial and non-financial performance of graduate-owned SMEs.

The study employed a cross-sectional survey design, in which 228 SME graduate owners majored in entrepreneurship were involved through online structured questionnaires. The relationship between the variables was determined by using partial least squares structured equation modeling (PLS-SEM).

The results indicate that entrepreneurial self-efficacy of graduate SME owners influence the financial and non-financial performance of their SMEs. Specifically, financial performance values have a ß-value of 0.576 and a p-value of <0.0001, non-financial performance values have a ß-value of 0.275 and a p-value of <0.0001.

In order to improve the performance of graduate-owned SMEs, universities should strive to equip graduates with self-confidence, which will enable them to utilize their entrepreneurial competences acquired through the entrepreneurship course programs. This will enable them to tackle business environmental challenges and be able to run successful businesses.

The results of this study extend the use of the self-efficacy theory in explaining the performance of graduate-owned SMEs in Tanzanian. Further, the study focused on ESE as a specific domain developed from entrepreneurship learning for entrepreneurial outcomes. Therefore, the study engaged graduate entrepreneurs who majored in entrepreneurship, which has not been the focus in most studies.

To map nurses’ actions performed during the care transitions from hospital to home of Covid-19 patients.

A scoping review based on the Joanna Briggs Institute guidelines was carried out. We searched in seven databases: PubMed/MEDLINE, BDENF, LILACS, SciELO, Embase, Scopus, Web of Science and Google Scholar. A two-step screening process and data extraction was performed independently by two reviewers. The findings were summarized and analyzed using a content analysis technique.

Of the total 5,618 studies screened, 21 were included. The analysis revealed nurses’ actions before and after patient’ discharge, sometimes planned and developed with the interprofessional team. The nurses’ actions included to plan and support patients’ discharge, to adapt the care plan, to use screening tools and monitor patients’ clinical status and needs, to provide health orientation to patients and caregivers, home care and face-to-face visiting, to communicate with patients, caregivers and other health professionals with phone calls and virtual tools, to provide rehabilitation procedures, to make referrals and to orient patients and families to navigate in the health system.

The results provide a broader understanding of the actions taken and challenges faced by nurses to ensure a safe care transition for Covid-19 patients from hospital to home. The interprofessional integration to discharge planning and the clinical nursing leadership in post-discharge monitoring were highlighted.

The nurses’ actions for Covid-19 patients performed during care transitions focused on coordination and discharge planning tailored to the needs of patients and caregivers at the home setting. Nurses monitored patients, with an emphasis on providing guidance and checking clinical status using telehealth tools.

The study aims to estimate the short- and long-run effects of monetary policy on residential property prices in South Africa. Over the past decades, there has been a monetary policy shift, from targeting money supply and exchange rate to inflation. The shifts have affected residential property market dynamics.

The Johansen cointegration approach was used to estimate the effects of changes in monetary policy proxies on residential property prices using quarterly data from 1980 to 2022.

Mortgage finance and economic growth have a significant positive long-run effect on residential property prices. The consumer price index, the inflation targeting framework, interest rates and exchange rates have a significant negative long-run effect on residential property prices. The Granger causality test has depicted that exchange rate significantly influences residential property prices in the short run, and interest rates, inflation targeting framework, gross domestic product, money supply consumer price index and exchange rate can quickly return to equilibrium when they are in disequilibrium.

There are limited arguments whether the inflation targeting monetary policy framework in South Africa has prevented residential property market boom and bust scenarios. The study has found that the implementation of inflation targeting framework has successfully reduced booms in residential property prices in South Africa.