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Shows how the US economy has witnessed both a massive influx of immigrant workers and a sharp decline in organized labour. Examines the struggles of Latino workers in Los Angeles, USA and shows just how immigrant workers and labour unions have a complicated relationship there. Explains how the problems were eventually eased.

Teacher morale in Singapore is investigated by a validated questionnaire of 20 items. Low morale in Singapore is exaggerated by a shortage of teachers, especially graduates. Government efforts to remedy this are described: better pay and non‐monetary incentives. The factors causing low morale are within the locus of control of school administrators.

To describe the introduction of a collaborative, user‐initiated, unmediated, interlibrary loan service for returnables between initially three and then all eight universities in Hong Kong.

Historical narrative combined with user and staff evaluation.

The introduction of the service has been a great success.

This article describes in detail the introduction of a service that will be of interest and relevance to many other libraries facing declining budgets and the need to share resources in an efficient and effective way.

The consequences of electronic publishing continue to manifest themselves in the 110 journals scanned for this literature review. Pricing, access, e‐books and e‐journals are amongst the issues considered in this issue’s literature review. Further criticism of the publishing sector is identified and the potential for micro payments.

I suppose that most noticeable of all the changes in our profession since I came into it has been the multiplicity of the methods by which one can become a librarian. A. E. Standley says in a recent article in the L.A.R., in 1970: “The term librarian includes the Library Association chartered librarian, the graduate with a degree in librarianship, the scholar librarian, the information and intelligence officer, the translator, the abstracter, the non‐library‐qualified subject expert”.

The purpose of the study is to examine the psychological impact of COVID-19 on health workers' career satisfaction and intention to leave the health profession, with neurotic personality type as a moderator.

A total of 277 health workers in two public hospitals in Ghana were included in this study. Purposive and convenience sampling techniques were adopted for the study, focusing on eight departments that were involved in the management of COVID-19 cases. Validated instruments were used to measure burnout, intention to leave, neurotic personality and career satisfaction. Using AMOS and partial least squares structural equation modeling (PLS-SEM), various techniques were employed to analyze mediating and moderating mechanisms.

The departments had staff sizes ranging from 19 to 40, with 67% female and 33% male, with an average age of 31. Nurses accounted for the majority of responses (67.8%), followed by physicians (13.9%), sonographers (0.9%), lab technicians (0.9%) and other respondents (16.5%). The study found that health workers’ level of burnout during COVID-19 had a positive effect on their intention to leave the health profession. Career satisfaction does not mediate this relationship; however, career satisfaction negatively influences the intention to leave the health profession. A neurotic personality does not moderate this relationship.

This study provides validation of burnout and intention to leave among health workers in Ghana during COVID-19 and supports the proposition that threats to resources (burnout) and having a resource (career satisfaction) have effects on the intention to leave one’s profession.

This paper aims to examine the economic rationale for the COVID-19 wage subsidy and grants related to assets and the accounting for these wealth transfers under NZ IAS 20 Accounting for Government Grants and Disclosure of Government Assistance. The principal contribution is presenting an economics–accounting nexus for government assistance to firms during a pandemic and for the nation’s economic development.

This is a descriptive study that draws on the economic theory of regulation to understand the rationale for wealth transfers, then examining the accounting for the wealth transfers by analyzing the financial statements of NZX 50 companies that received the wage subsidy and SkyCity and Chorus that received substantial grants to develop and operate the New Zealand International Convention Centre and building a large part of New Zealand’s Ultra-Fast Broadband fiber optic network, respectively.

First, the 10 NZX 50 companies that received the government’s wage subsidy were justified to receive it from the legal, ethical and moral perspectives. However, some non-NZX 50 companies, while legally entitled to the wage subsidy, took advantage of the wealth transfer when they were profitable and paid dividends. This latter group of companies was not seen as behaving ethically and morally. Second, the government granted millions of dollars to SkyCity and Chorus for building critical infrastructures that are economically beneficial for the nation and that are unlikely to attract private investment, and these companies accounted for the grants related to assets in accordance with NZ IAS 20.

The financial statement impacts of the wage subsidy are based on a subset of NZX 50 companies with available information at the time of writing. However, they do not compromise the external validity of the findings because the wage subsidy applies to all businesses. Similarly, the manner in which SkyCity and Chorus accounted for the grants related to assets would apply equally to any entity that is a recipient of such a grant.

This paper presents an economic understanding for the existence of government grants and how the accounting mirrors the economic rationale for the “grants related to income” and “grants related to assets.” This paper demonstrates the importance of the economics–accounting nexus.

This paper aims to contribute to the emerging literature on accounting education in the COVID-19 context. It proposes expanding the literature in its methodological, geographical and conceptual components.

This paper is a qualitative study that used a survey as the method. A total of 122 instructors answered the survey from 22 accounting programmes offered in 11 Colombian cities. The dialogic education model of Paulo Freire is the framework for analysis.

The accounting instructors’ response was to move from face-to-face classrooms to online classrooms, using widely known platforms. The instructors quickly learned to use tools that enabled new dialogue mechanisms with the students. The result was, paradoxically, closer communication at a distance.

The COVID-19 lockdown accelerated the changes in teaching, learning, contextualisation, use of “new” technologies and, above all, practising Freirian dialogue. There is a need to research longer periods and use more data collection and analysis tools.

Evidence of how to teach accounting en masse from online classrooms in a developing country could accelerate the expansion of virtual accounting programmes.

The new context allows increasing the number of students because it does not require travel to large cities.

This paper makes three contributions to the literature on accounting education in the COVID-19 context as follows: it describes the phenomenon in Colombia, a context little studied in the international accounting literature; transcends autoethnographic studies, as it is based on a qualitative survey of national scope and analyses the phenomenon based on Paulo Freire’s complete model, which includes context, educational process design and action process.