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This research highlights age-specific barriers to employment for older workers and the gap between activation policy design and implementation, focusing on difficulties in extending working life under employment support services.

This research employed a qualitative approach, utilizing semi-structured interviews to gather perspectives on extending the working lives of older adults. Eighteen experienced social workers who worked in employment support services for older workers who aged fifty-five and above participated in the study.

This study underscores the importance of comprehensively understanding the heterogeneity of individuals' circumstances and emphasizes the impact of intersectionality on the development of extending working life. It incorporates individual and familial difficulties, including considering caregiving responsibilities, health issues and housing challenges before exploring employment-related concerns. The study also highlights external factors influencing older workers' employment prospects, including employer perspectives, government support levels and public recognition of the necessity to extend working life.

This research sheds light on the impact of welfare-related stigma, which imposes obstacles and inflexibility on older workers seeking employment. It ultimately contributes to the sustainability and dynamism of the Asia–Pacific workforce while also informing regional discussions on social security and welfare services.

It uniquely employs the perspectives of social workers providing employment support services to highlight challenges and policy gaps in extending the working lives of older workers in Hong Kong. It also provides practical insights into strategies and mechanisms for extending working life across diverse social contexts.

This opening chapter outlines the background and focus of this book and conceptualises our key terms, such as ‘international development’ and ‘crises’. This chapter explains that by examining the relationship between education and international sustainable development in the context of crises, this book aims to provide a more comprehensive understanding of the role that education can play in international development and how international developments can shape education. The structure of this book is outlined as well at the end of the chapter.

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.

Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.

The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.

The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.

Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

The purpose of this study is to inquire about the structural possibility of “fair value” accounting being used to commit and conceal financial crimes such as fraud, theft, money laundering, tax evasion and corruption.

This study builds on the embezzler test, a recently developed test that examines whether normative architectures are sufficiently well equipped to cope with illicit financial flows that cross the boundaries of organizations and countries. This test was applied to both the entire “fair value” system and the “fair value” accounting that have been gradually introduced in modified historical cost accounting systems.

“Fair value” accounting is formulated in such a manner that it does not provide a means of detecting and penalizing potential criminals. Therefore, owing to the malfunctioning of its normative architecture, evidence of criminal wrongdoing that could be associated with “fair value” accounting systems is difficult to find because of the deprivation of mechanisms for detection and subsequent disciplining. Indeed, rather than reduce financial crime, “fair value” accounting reduces the possibility of finding criminal evidence.

A new research field can explore how “fair value” accounting allows financial crimes such as fraud, theft, money laundering, tax evasion and corruption to remain undetected and unpunished.

Unless private accounting standard setters as IASB and FASB can solve this fundamental problem regarding financial crime detection and penalizing, the case can be made for the phasing out of “fair value” accounting systems. The return of accounting norms to the government sphere may be a necessary pathway. This can only happen if policymakers produce necessary legislation.

To present a new research argument against “fair value” accounting systems, which demonstrates the limitations and fragilities of this accounting system regarding illicit financial flows and other financial crimes that rely on illicit financial flows.

The purpose of this study is to explore the relationship between gender inequality and energy poverty in Southeast Asian countries from 2000 to 2020. The study aims to assess the long-term impact of gender inequality on energy poverty by considering factors such as per capita gross domestic production (GDP), population growth and gross capital formation. By analyzing these variables, the research seeks to shed light on the disproportionate burden women face in energy-poor regions and to provide insights into how addressing energy poverty can promote gender equality and sustainable development in the region.

This study uses a dynamic generalized method of moments (GMM) model to analyze the long-term cointegration between gender inequality and energy poverty in Southeast Asian countries. The data, sourced from World Data Indicators, spans from 2000 to 2020, including variables such as GDP, population growth and gross capital formation. Proxy measures for energy poverty and gender inequality were developed using access to electricity, clean cooking technologies and female employment statistics. Stationarity tests and cointegration analyses were conducted to ensure the validity of the results, confirming the relationships among the variables for the region studied.

The study finds a significant positive relationship between gender inequality and energy poverty in Southeast Asian countries. Higher levels of gender inequality are associated with increased energy poverty, with women disproportionately affected due to reliance on traditional cooking methods. The dynamic GMM model confirms this long-term cointegration, showing that economic growth initially increases energy poverty but reduces it as nations invest in sustainable energy. Population growth has a negative association with energy poverty, suggesting that development and infrastructure improvements mitigate its effects. These findings highlight the need for gender-sensitive energy policies in the region.

This study offers a novel contribution by empirically examining the long-term relationship between gender inequality and energy poverty in Southeast Asian countries, an underexplored area in existing literature. Using a dynamic GMM approach, it highlights the disproportionate burden women face due to energy poverty, particularly through traditional cooking methods. The research provides valuable insights into how addressing energy poverty can promote gender equality, offering practical policy recommendations for sustainable development. Its findings serve as a foundation for policymakers to craft gender-sensitive energy interventions that enhance both social equity and economic growth in developing regions.

This paper examines how rank-and-file practitioners react to and negotiate uniformized professional standards imposed by the elites of their profession in order to embody their professional ideal.

We explore this topic through the specific case of the Canadian independence rule. We mobilize Freidson’s and Becker’s conceptual tools to make sense of our data, generated through 55 interviews with rank-and-file practitioners.

We found that most rank-and-file practitioners override the (spirit of the) independence rule and engage in a process of secret deviance to pursue their professional ideal of accompanying their client in their business. Specifically, our analysis underlines how they find pleasure in fulfilling their professional ideal, seek to protect the secrecy that allows them to pursue this ideal while avoiding sanctions, and convince themselves of the morality of breaking the (spirit of the) rule in order to embody their conception of professionalism.

Our analysis expands fieldwork on rank-and-file practitioners by offering an analysis of struggles they experienced in their daily practice and by bringing to light their path to secret “professional” deviance.

Our study points to the necessity for better consideration of the realities of professional segments when developing rules or standards.

Our study develops a distinctive conceptual construct – the professionalism conception gap – to explain how secret “professional” deviance can unfold within a profession. This construct could be mobilized to further understand the divergences that can exist within broader professional spheres.

The purpose of this paper is to provide trilogy in the emerging market for the establishment of business, economy and environment which is the new word for the development of any nation to attain sustainable development. This research explores the prospective crowdshipper's willingness to participate in crowdshipping services through a motivational factor.

To understand the trend and future of this concept, Google Trends Analysis (GTA) has been used. The theoretical model has been validated empirically using a survey of 287 Indian (Generation Y and Z) urban participants, but focused is on Generation “Z” participants and subsequent analysis have been carried out using structural equation modelling.

A theoretical framework has been developed connecting the various factions of the crowdsourcing process thus providing an overall view of the process strategy for logistics start-ups. This conceptual framework of sharing economy in emerging market can benefit the prospective suppliers and their target receivers. Particularly trust in crowdshipper plays a significant mediating role between subject factors and next generation user willingness to participate in crowdshipping services for sustainable last-mile delivery.

The present theoretical foundations and frameworks have been studied to get an idea of the main aspects of the field. It has the potential to provide the impetus for collaboration with the various stakeholders thus achieving the sustainable development process. The practical inference of this study is the usability in terms of the plugin application for e-retailer in emerging markets.

Due to dynamic work contexts, mid-level managers struggle to advance their careers in contemporary organisations. Literature has consistently showcased that leadership style and gender significantly impact subordinates’ career and work-related outcomes. This study investigates the relationship between authentic leadership, gender, perceived career barriers and occupational well-being.

Using self-report questionnaires, we collected data from 198 mid-level managers employed in the information technology (IT) sector in Delhi-NCR. We tested two mediation models simultaneously, investigating the mediation of perceived career barriers on occupational well-being. Authentic leadership and gender were the predictors of the first and second models, respectively.

Authentic leadership was positively associated with occupational well-being but negatively with perceived career barriers. Perceived career barriers partially mediated the link between authentic leadership and occupational well-being. Gender had a significant impact on perceived career barriers. Finally, perceived career barriers fully mediated the association between gender and occupational well-being.

The study showed that perceived career barriers were predicted by authentic leadership perception. In the face of career-related obstacles, managers with authentic leaders tend to have better well-being at the workplace. Further, perceived career barriers are essential in the relationship between gender and occupational well-being. However, the context of India’s IT sector is unique; therefore, caution must be practised when generalising.

Organisations must promote authentic leadership at the upper echelons. Such a leadership style helps reduce the hurdles for managers and improves their well-being. Furthermore, addressing gender-specific career barriers, such as lack of cultural fit, is the key to enhancing female managers’ well-being.

We turned towards positive psychology and utilised the construct of authentic leadership to address the issues of career barriers and diversity in IT organisations.

Leadership is a key factor that shapes an athlete’s development, also within team sports; most of this responsibility falls on the coaches. The purpose of this paper is to provide insight into the relationship between a coach’s reputation and athlete creativity as perceived by athletes within team sports.

The paper examined the reputational construct of coaches vis-a-vis athlete creativity. The researchers surveyed athletes from a variety of team sports and professional levels (N = 203). Structural equation modelling was utilised for testing the hypotheses.

Findings suggest that a coach’s reputation has a significant influence on the development of an athlete’s creativity. Coach reputation affects the creative development of an athlete, with knowledge sharing and openness to experiences being the principal means of influence.

Our study (1) examines the influence of a coach’s reputation on an athlete’s creativity, (2) tests the role of knowledge sharing in the influence on an athlete’s creativity and (3) considers openness to experiences in the development of an athlete’s creativity.