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The purpose of this paper is to examine the impact of mayors’ corruption on the municipal interest rate set by lenders.

The sample consists of a panel data for all the Spanish cities with population over 50,000 for 2002–2013 (130 municipalities). In line with previous literature and the structure of the panel data, the authors use a generalized method of moments equation to the main model and three robustness checks.

The results, robust to different specifications, indicate that banks do not take mayors’ corruption as a significant risk component of the municipal solvency. The data show a “corruption premium” ranging from −1 to 33 basis points, which aligns with the size of the “corruption premium” found by the literature, but the significance is low. This finding is connected, on the one hand, with the rigid, thorough Spanish legal framework ruling municipal financial management, and on the other hand, with the characteristics of mayors’ corruption. Robust evidence shows that key financial indicators influence interest rates: current saving, with a strong influence, and level of indebtedness, to a lesser extent. Besides, more populated cities pay lower interest rates.

The main limitation stems from the calculation of interest rate, because but sharp debt changes may decrease the accuracy.

The data prove that banks value this surplus as a sign of solvency and set lower interest rates. Considering that this financial indicator is key for setting the interest rate, as a point for practitioners, current saving should be monitored by the municipal financial officer, as a way to reduce the financial cost. Besides, legislation should consider current saving as a benchmark to set balanced budget rules or to establish conditions for municipalities to get into greater indebtedness.

This is the first research on municipal interest rate premium due to corruption in Spain.

This paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions.

Moving from the papers in this special issue, the authors draw on the literature on the social construction and reflective approaches to understand pre- and post-COVID-19 events and the role of accounting therein.

The “new normal” may exacerbated the difficulty of public sector organizations to manage the uncertainties and risks associated to the new context. While “old” wicked issues remain, such as social inclusion, poverty and corruption, new ones come. The authors speculate on the “new” and “old” roles accounting and accountability can play to support governments.

The paper contributes by setting new research avenues for future studies in a post-COVID-19 era.

This paper analyzes the impact of economic, social and political factors on municipal debt behavior. With this aim, we have obtained a stratified random sample of 130 cities during a five-year period. These data have been used to configure a micro panel to obtain accurate estimates and to control for problems such as unobserved heterogeneity. The main conclusion obtained from this process is that non-financial surplus/deficit, financial independence, capital expenditures, and capital revenues are the variables that best explain the indebtedness of this type of entities.

This study aims to explore the factors that influence job satisfaction among women in Jordan and contribute to the growing interest in women’s workplace happiness in the context of the Middle East.

The authors used an explanatory sequential mixed-method approach. During the first phase, 250 female respondents were surveyed from the private sector in Jordan. The authors analyzed the impact of various employment-related attributes and other variables, including educational level, position, work experience, daily work hours, income level, relationships with colleagues and supervisors and internal career opportunities on job satisfaction. During the second stage, the authors interviewed 23 supervisor female respondents and conducted a thematic analysis to explore in more depth the determinants of job satisfaction of females working in the private sector in Jordan.

The quantitative findings of this study indicate that job satisfaction is positively influenced by education level and income, while notably, it was negatively impacted by work experience and daily work hours. Relationships with colleagues and supervisors, as well as internal career opportunities, positively affect job satisfaction. The qualitative findings of the study indicate that positive corporate culture, developing subordinates, financial independence, self-worthiness, work-life balance, internal career opportunities and factors that spillover from the personal life domain contributed highly to job satisfaction.

The findings of this study can help employers in gaining a deeper understanding of the needs and behaviors of female workers in the Middle East, potentially resulting in decreased job turnover and heightened productivity.

This study offers valuable insights into the cultural dynamics at play and sheds light on the psychology of the Arab female workforce. Given the limited research on job satisfaction among women in the Middle East and the Arab world, this study holds significant importance for practitioners.

The main goal of this study is to develop accounting students’ solidarity with and sensitivity to cooperation for sustainable development. This study also aims to analyze the role of participatory learning activities in developing the dimensions of involvement, critical reflection and thinking analysis.

This empirical study analyzes a case study activity conducted in accounting seminars with students from different universities in Spain. After completing the activity, the students completed a questionnaire divided into four areas: sociodemographic information, involvement, critical reflection and creativity. Students also answered an open-response question that asked them to propose new activities to enhance their learning experience and contribute more to sustainable development. The study thus used mixed methods, complementing quantitative analysis with qualitative data.

The multivariate analysis obtained significant results showing that female students were more willing to help and that most students said they were more sensitive to these issues after the participatory learning activity. Furthermore, the items and dimensions analyzed revealed a positive impact of involvement, critical and creative thinking and participatory learning on accounting students’ commitment to cooperation for sustainable development. When students answered the open-response question, they proposed more activities to enhance their learning and improve the functioning of the Non-Governmental Organization’s (NGO’s) beneficiary. HEIs must design more transversal courses aligned with the Sustainable Development Goals in their social science degrees.

The study not only examines university education in sustainable development but goes a step further in trying to involve students in a real development project from a financial and accounting point of view. The study also focuses on education for sustainability, and the project invites the students to think critically, reflect and assess real situations.

The issues of women empowerment and gender equality have gained the increased attention of scholars and policymakers in Western societies. Gender diversity and the professional participation of women are increasingly acknowledged as transversal drivers for economic development. However, in less developed countries, research and evidence are still accumulating. Thus, this study aims to explore actors and factors empowering female talent to work and achieve managerial positions and run their businesses in two countries with patriarchal social and cultural norms, Saudi Arabia and Kazakhstan. Based on the qualitative interview data collected from 15 female managers and entrepreneurs working in the healthcare sector, we explore the conditions under which women can start their businesses and get promoted to managerial positions in the organizations. Our findings indicate that individual agencies and structural factors in female talent capacity building and empowering women to achieve higher hierarchical positions in organizations form together important dynamics that foster more inclusive practices and internalized schemes. Furthermore, the findings also demonstrate the importance of female talent empowerment in achieving gender diversity in managerial positions in healthcare organizations. Hence, by stating that increased female talent participation in the upper-echelons of the organization and entrepreneurship contributes to the decent employment of women in countries with male-dominated social and cultural norms and promotes the more inclusive and sustainable economic growth of these countries, our research contributes to United Nations (UN) Sustainable Development Goals (SDG) #5.5, #8.5 and #10.2.

This study aims to examine the phenomenon of digital nomadism within the broader context of digital global mobility, namely through the identification and analysis of existing investigations, shedding light on the social implications and growing impacts of digital nomadism on society.

A systematic review was conducted on publications available in Scopus and Web of Science databases from 2001 to 2023, covering various disciplines such as computer science, business and economics, social sciences and more. Following defined guidelines, 1047 papers were selected for analysis.

The review reveals insights into the social implications and impacts of DN, proposing a framework based on a Bibliographic mapping, including four clusters: DN dimensions, digital nomads context, balance work–life leisure and impacts. With these findings, the paper highlights research gaps and guides future investigations at the intersection of new work models, business and society.

Limitations include the specific scope of the review and consequently limited the selection of papers. The results provide directions for a future conceptualization and investigation of several shades of DN, helping scholars improve their understanding of this field progress and reflect on it from multiple perspectives.

This study is beneficial for policymakers to prepare or adapt changes in labor or tax law as well as employers managing digital nomads and co-working spaces.

DN has significant social implications, influencing work practices, societal norms and community dynamics. Understanding these implications is crucial for addressing the evolving nature of work and society.

This research contributes to a better understanding of DN and provides valuable insights for future studies and interventions aimed at addressing the impacts of this transformative social phenomenon. Additionally, using bibliometric analysis and science mapping tools adds originality to the study, offering a visual representation of the DN research landscape, culminating in a complete DN framework.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

The study investigates the motivations, learning experiences and impacts of Chilean student mobility in China, focusing on postgraduate students. It analyzes how this education has influenced their professional trajectories and Sino-Chilean relations.

The methodology employs a qualitative approach, based on 13 semi-structured interviews, with an analysis covering aspects such as the reasons for studying in China, the acquisition of Mandarin Chinese, the academic experience and professional projections.

The research concludes that these students, trained in China, significantly contribute to strengthening bilateral ties in various fields, highlighting cultural diplomacy as a key factor in expanding collaboration between the two countries.

Additionally, it underscores the need to consider student mobility as an essential component of relations between Chile and China, in particular, and among different Global South countries in general, transcending the limitations of financing criteria and the Eurocentric orientation that predominates in the internationalization policies of Chilean higher education.