Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.
This study assesses the implementation of socioformation in Public Higher Education Institutions (HEIs) in Mexico, exploring its impact on the quality of education in the knowledge society. With a sample of 150 educators, gender-balanced (44.7% female, 55.3% male), and an average age of 43.7 years, the research employed a validated socioformative rubric. Significant progress was observed in analytical and creative thinking, while areas related to living conditions and entrepreneurship education showed slower development. The findings highlight the advancements in socioformation but advocate for further research, including classroom observation and student evidence collection. Gender differences, communication, and leadership emerged as critical factors influencing socioformation implementation. Women demonstrated deeper comprehension of the educational model, willingness to adopt innovative strategies, and emphasis on socioformation axes. As educators gain experience, their adaptability to new pedagogical approaches increases. The study underscores the universal relevance of effective communication, leadership, and stakeholder involvement in successful educational model implementation. The research contributes valuable insights, emphasizing the importance of openness to new approaches and collaboration to prepare students for the challenges of the evolving knowledge society.
This study explored the relationships between college students’ indecisiveness, anxiety, and career decision-making ability. Using the convenience sampling method, 1072 college students at a college in Hunan Province, China completed a questionnaire online that included the Indecisiveness Scale, Career Exploration and Decision Self-Efficacy Scale, and Generalized Anxiety Scale-7. Participants reported their gender and place of origin (rural or city). They indicated whether they were an only child, were left behind, and liked the major they were studying. The t-test was used to identify differences in indecisiveness, career decision-making ability, and anxiety according to demographic characteristics. Correlations were calculated between the main variables of interest. Regression analysis was conducted to test the mediation model. Participants who liked their major were significantly more indecisive than those who did not like their major. Career decision-making ability was significantly higher among men than women, participants from urban areas than those from rural areas, participants who were an only child than those with siblings, and among non-left-behind participants than those who were left behind. Anxiety was significantly lower in participants who liked their major than those who did not like their major. In addition, anxiety partially mediated the relationship between indecisiveness and career decision-making ability. College students’ indecisiveness and career decision-making ability are affected by sociocultural background, gender, family background, and career interest. Anxiety partially mediates the relationship between indecisiveness and career decision-making ability. Implications of the findings for counseling college students are discussed.
Local community members play a critical role in the success of conservation projects, which in turn have the potential to influence the perceptions of local people. Relationships matter when it comes to sustainable long-term conservation and community well-being. The study aims to establish the relationship between local communities and wildlife conservation organizations in the context of Phinda Private Game Reserve and the Mnqobokazi community, located in South Africa. Data was collected using the qualitative methods of interviews and focus group discussions. The findings show that a symbiotic relationship between conservation organizations and local community members is critical in conserving the environment. The research indicates that both participation and benefits result in improved perceptions towards the protected area and a strong positive relationship. The accrual of benefits also appears to result in pro-environmental consciousness amongst community members. Several existing studies examine participation or benefit-sharing in community-based tourism in developing nations. However, less is known about the relationships between local communities and conservation organizations and the effect of participation and beneficiation on these relationships. This research narrows this gap in the body of knowledge by qualitatively examining a single case study. The findings add value to global collaborative efforts aimed at achieving positive relationships between communities and conservation management.
This study investigates non-academic employees’ perceptions of their line managers’ leadership styles at a private university in Malaysia and how these perceptions influence their intention to remain employed. Employing a qualitative approach and the path-goal theory as a theoretical framework, data were collected through purposive sampling from 10 non-academic employees and analyzed thematically using NVivo 12 software. The findings reveal that a supportive and participative leadership style fosters an informal leadership dynamic between line managers and subordinates. Informal leadership behaviors encompass affective qualities and effective communication that enable the development of close relationships outside the workplace, facilitating increased employee engagement and motivation levels. Consequently, this approach notably improves employee retention. This study offers a comprehensive understanding of informal leadership styles contributing to enhanced human resource management at the private university while providing an inclusive perspective on employees’ perceptions and their intention to remain employed. Finally, we propose a model of employees’ perception of leadership styles as the main driver that better serves their intention to stay in organizations.
This study investigates the impact of tourism and institutional quality on environmental preservation, utilizing principal component analysis to generate three composite indices of environmental sustainability for 134 countries from 2002 to 2020. The results reveal that environmental sustainability indices have generally improved in lower- and middle-income nations but have declined in certain high-income countries. The findings also underscore the critical role of institutional quality—particularly regulatory standards, government effectiveness, anti-corruption efforts, and adherence to legal frameworks—in promoting environmental sustainability. However, the study shows that both domestic and international tourism expenditures can have adverse effects on environmental sustainability. Notably, these negative effects are exacerbated in countries with well-developed institutions, which is an unexpected outcome. This highlights the need for careful, thoughtful policymaking to ensure that the tourism sector supports sustainable development, rather than undermining environmental objectives.
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