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International Financial Reporting Standard (IFRS) 15 required credit card rewards programmes (CCRPs) to reconsider their accounting practices. While Brink and Steenkamp (2023a, 2023b) developed a theoretical accounting model for CCRP transactions after the effective date of IFRS 15, this model should be validated and finalised as an accounting framework. Thus, the purpose of the present paper was to examine the validity of Brink and Steenkamp’s (2023b) model by interviewing CCRP managers and obtaining the opinions of experts in the field, and then develop a framework for accounting for CCRP transactions after the effective date of IFRS 15.

A qualitative exploratory approach within an interpretive paradigm was applied. Fifteen semi-structured interviews were conducted with South African CCRP managers, after which the Delphi technique (with 22 experts) was used. All data collected were analysed using thematic analysis, after which the CCRP accounting framework was finalised.

The study confirmed parts of the theoretical model, updated the model for what was evident in practice (e.g., not identifying interest as a relevant revenue stream, not differentiating between an open-loop and closed-loop structure and not including interest in the interchange fee) and improved the model by including alternative accounting treatments and additional guidance (e.g., to determine how the CCRP transaction should be viewed and to determine the value of award credits without an observable value).

The CCRP accounting framework provides practical guidelines for CCRP accounting and will assist managers of CCRPs in their decision-making processes and the application of judgement.

The study developed a CCRP accounting framework embedded in a decision tree and included all possible alternatives for accounting for CCRP transactions, which is a novel contribution to the field.

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

The objective of the study was to explore which COVID-19 teaching and learning methods, that enhanced accounting students' learning experience, should be applied at a residential university after the pandemic.

A qualitative exploratory approach within an interpretive paradigm was applied. A total of 15 semi-structured interviews were conducted with accounting students and the data were analysed using thematic analysis.

This study shows how pre-COVID-19 accounting education can be adapted by learning from the teaching and learning experiences gained during the pandemic and that there are various teaching and learning methods that can be applied in the post-COVID-19 period to enhance students' learning experience. These blended active teaching and learning methods include: the flipped classroom, discussion forum, electronic platform (to ask questions during class), key-concept videos and summary videos. Introducing these teaching and learning methods comes with challenges and the study provides recommendations on how to overcome foreseen obstacles. The contribution of the research is that it informs accounting lecturers' decision-making regarding which teaching and learning methods to apply in the aftermath of COVID-19 to enhance students' learning experience.

It is uncertain which teaching and learning methods employed during the COVID-19 pandemic should be applied at a residential university to enhance the teaching and learning experience after the pandemic. Accounting lecturers might return to their pre-COVID-19 modus operandi, and the valuable experience gained during the pandemic will have served no purpose.

This study's first objective is to experimentally examine the effect of brand‐cause fit and campaign duration on company and brand image, commercial objectives and buying intention as perceived by Japanese consumers. Second, the study aims to evaluate the moderating role of gender and participation in philanthropic activities on the impact of cause‐related marketing (CrM) programs in Japan.

An experimental design was used with 196 Japanese subjects completing a survey online.

A high brand‐cause fit was found to elicit more positive attitudes toward the CrM program than campaign duration. Japanese female respondents were showing more favorable attitudes than men, confirming results in previous research studies conducted in the West. Previous participation in philanthropic activities was also found to increase positive attitudes especially when brand‐cause fit and duration were high.

The experiment relied on fictitious advertising materials. Many respondents were students from the greater Tokyo area. This may make it difficult to generalize findings to a broader population.

Results show that CrM campaigns in Japan are viewed more positively when consumers perceive a good match between the brand and the cause. Japanese marketers targeting women and consumers with philanthropic experience are likely to benefit by supporting matching social causes.

This paper is the first to contribute to better understanding of the impact of CrM in Japan. It does confirm the gender effect previously observed in western countries.

In many countries, including Greece, women are underrepresented in school management positions. Modern societies recognize sex inequalities in management as a significant social problem and implement human resource policies intended to reduce such problems. The purpose of this paper is to assess the level of gender inequality in the recent selection procedure for public school advisors in Greece and to compare the performance of women and men on the different selection criteria.

The paper compares the scores of male and female teachers in the national assessment of the Greek Ministry of Education, during the 2007 secondary education selection procedure. The data for the 2007 assessment procedure for the selection of secondary education school advisors were obtained. There were 1,137 candidates of whom 404 were selected as school advisors. These groups were analysed and grouped according to different criteria: sex, postgraduate qualifications, work experience, and score in a written examination. The differences in scores between groups were tested for statistical significance using a one‐way analysis of variance. A regression analysis was conducted to investigate the possible relationship between the score before the interview of female and male candidates and the score in the interview process.

The results indicate that the number of women candidates is lower than the expected number according to the proportion of women and men teachers in secondary education in Greece. Both men and women candidates appear to have scored the highest percentage of their credit points from the interview and not from the other selection criteria. Women achieved significantly better scores in knowledge of foreign languages and the scientific criteria, whereas men scored better in the publication of educational books. Prior to the interview assessment, women scored better than men. After the interview assessment, there were no gender‐related differences. For both men and women, the interview score was not related to the score on the other selection criteria. There is no evidence that women do not posses the average qualifications or merit to be selected as school advisors.

This paper is the first to investigate the elements of gender inequality in the selection procedure for secondary education school advisors in Greece.

This study aims to identify and critically appraise literature exploring the effectiveness of psychological interventions in improving borderline personality disorder (BPD) symptomatology for individuals who misuse substances.

Systematic searches across six databases (PsycINFO, Embase, Scopus, Medline, CINAHL and ProQuest), hand searching and citation chaining were conducted between June and August 2021. Key search terms included BPD, substance use, therapy and effect. Study and sample characteristics, interventions, outcome measures and key findings were extracted. Quality assessment and a narrative synthesis approach were used to explore strengths, limitations and relationships between and within studies.

Seven eligible reports were included and showed mostly adequate quality. Mixed samples, designs, outcomes, definitions and implementation varied. Treatment completion did not differ significantly between those who did and did not misuse substances. Interventions demonstrated effectiveness in relation to psychiatric symptoms, hospital admissions, self-efficacy and impulsive and self-mutilating (cutting, burning, etc.) behaviours. No effects were found for suicidal or parasuicidal (threats, preparation and attempts) behaviours.

This review only considers individuals with diagnoses of BPD who are not accessing substance misuse treatment. Radically open dialectical behaviour therapy (DBT), therapeutic communities and other interventions are available as interventions for substance misuse (Beaulieu et al., 2021). Based on the findings of this review, it should not be assumed that such interventions affect substance misuse rather than BPD symptomatology. Therefore, future research might explore the effectiveness of these interventions on BPD symptomatology despite this not being the primary target for intervention.

Despite McCrone et al. (2008) noting the cost of this population’s difficulties to both themselves and services, the limited number of studies in this area is astonishing. Despite a lack of quality in the data available, there i some evidence to support the use of DBT and general psychiatric management (GPM) interventions for those with BPD and concurrent substance misuse. It is therefore of principal importance that health and social care services action Public Health England’s (2017) recommendations. Individuals with coexisting BPD and substance misuse would then receive support from any professional they see, who could then refer for psychological therapies.

Although the reports appear to show that DBT, integrated therapies and GPM may be effective for this population, conclusions cannot be drawn with high levels of confidence due to heterogeneity among studies. The findings indicate that future, high-quality research is needed to test the effects of interventions on BPD symptomatology for those who misuse substances. Randomised controlled trials with sufficient statistical power, homogeneous outcomes and standardised methodological approaches are needed.

This study aims to delve into entrepreneurs’ perceptions and interpretations of short video marketing on TikTok.

In light of the study’s exploratory nature, a qualitative approach was used. The authors conducted in-depth interviews with 17 entrepreneurs to uncover their insights on short video marketing via TikTok. Data analysis was carried out using thematic analysis and NVivo, and rigorous measures were in place to ensure the quality of the study.

This study’s findings suggested that entrepreneurs’ usage of TikTok is customer-oriented, with the purposes of promoting their businesses, generating word-of-mouth and managing customer relationships. As such, the gratification of connection with their audience, entertainment and information provision needs motivate entrepreneurs’ use of TikTok for social media marketing. Additionally, entrepreneurs’ use of TikTok may also contribute to their gratification of creativity and spontaneity needs, which may otherwise be limited in the context of other social media platforms.

This study expands the previous literature on entrepreneurship, social media marketing and the uses and gratification approach by revealing the specifics, nuances and dynamics of TikTok marketing from the entrepreneurs’ emic perspective.

The purpose of this paper is to explore how and why teachers use historical fiction in their classroom (e.g. selection and instruction) through the lenses of their pedagogical content knowledge (Shulman, 1986) and pedagogical tools (Grossman et al., 1999).

The authors explored the following questions: In what ways do elementary school teachers, more specifically fifth grade teachers responsible for early US history as part of their social studies curriculum, use historical fiction in their classrooms? and What factors do elementary school teachers consider when they select historical fiction to use in their classrooms? In order to explore these questions, the authors interviewed eight fifth grade teachers. The authors describe the ways in which these teachers use historical fiction as part of their social studies instruction by employing collective case study (Stake, 1994).

This study has reified this notion that historical fiction is widely used by fifth grade teachers. The authors identified that these teachers are choosing texts that allow them to integrate their language arts and social studies instruction in effective and engaging ways. Many participants described choosing the texts purposefully to address social studies standards during their language arts time. Despite many of these teachers using prescribed curricula for language arts instruction and following state standards for social studies, the teachers in this study felt free to make curricular decisions related to integration. Most importantly, when given this freedom, they chose to integrate purposefully with quality texts.

The primary limitation of this research study is the small sample size (n=8). However among the eight teacher participants, there are two states are represented, varied teaching contexts (e.g. departmentalized, self-contained classrooms), and many years of classroom social studies teaching experience.

The Common Core State Standards for English Language Arts (CCSS) (Council of Chief State School Officers and the National Governors Association, 2010) have prompted teachers to present both informational text and literature in equal balance in upper elementary grades. Little research has been done in the last decade about the ways in which historical fiction addresses these standards.