This study investigates the multifaceted challenges and barriers to implementing public auditor recommendations in Ghana’s public sector over an eighteen months period, aiming to enhance governance and accountability. Utilizing a qualitative research approach, the study involved semi-structured interviews with key stakeholders, including officials from the Ghana Audit Service, government ministries, and civil society organizations. The findings reveal a complex interplay of organizational, political, and attitudinal factors that impede effective implementation. Key challenges identified include the lack of clear implementation plans, insufficient resources, weak political commitment, and a pervasive culture of mistrust towards audit recommendations. The research underscores the necessity for a comprehensive and holistic approach to address these barriers, advocating for strengthened political leadership, enhanced accountability mechanisms, and improved stakeholder coordination. Additionally, fostering a sense of ownership and buy-in among implementation stakeholders is crucial for successful reform. The study contributes valuable insights into the systemic issues affecting public sector governance in Ghana and offers practical recommendations for overcoming the identified challenges, ultimately aiming to empower citizens and enhance governmental accountability. By addressing these barriers, the research highlights the potential for transformative change in the governance landscape of Ghana’s public sector.

Sustainability has turned into a critical focus for businesses, drawing considerable interest from the commercial sector and scholarly environments. While empirical investigations have been conducted regarding sustainability reporting within small and medium enterprises, only a limited number of companies are subjected to increased pressure to adopt sustainability reporting practices, thereby ensuring enhanced transparency and disclosure in their financial and sustainability disclosures. This research, framed by Institutional Theory, delves into how challenges in sustainability reporting obstruct organizations from properly evaluating and sharing their progress on sustainability aims. With an explanatory research framework in place, we circulated survey questionnaires to 400 participants, who were randomly drawn from a population of 28,927 registered SMEs in Metro Manila, Philippines. The application of Interpretative Structural Modelling and MICMAC Analysis revealed that the absence of regulatory frameworks, governmental assistance, and sustainability infrastructure constitutes the most critical obstacles impacting other determinants. In contrast, neither the deficiency in sustainability awareness nor the inadequacy of training and skills demonstrated a considerable impact on the other identified barriers. This study clarifies the complex interactions and interrelations among the obstacles to sustainability reporting, thus providing significant perspectives for organizations aiming to overcome these difficulties. The findings suggest that business leaders and stakeholders can formulate targeted strategies and interventions to facilitate the adoption of sustainability reporting practices within organizations. The application of the institutional theory framework highlights that pressures arise from a diverse array of institutional actors, including regulators, customers, and local communities, which collectively shape corporate behavior and reporting methodologies.

Given the issues of urban-rural educational inequality and difficulties for children from poor families to succeed, this study explores the impact mechanism of internet usage on rural educational investment in China within the context of the digital divide. Using data from the 2019 China Household Finance Survey (CHFS), this study analyzed the educational investment decisions of 2064 rural households. Results indicate that in the Eastern region, a high level of educational investment is primarily influenced by the per capita income of the family, with social capital and internet usage also playing supportive roles. In the Northeastern region, the key factor is the diversity of internet usage, specifically using both a smartphone and a computer. In the Central region, factors such as the diversity of internet usage, subjective risk attitudes, the appropriate age of the household head, and per capita income of the family contribute to higher levels of educational investment. In the Western region, the dominant factors are the diversity of internet usage, subjective usage and per capita income of the family. These factors enhance expected returns on the high level of educational investment and boost farmers’ confidence. High internet usage rates significantly promote diverse and stable educational investment decisions, providing evidence for policymakers to bridge the urban-rural education gap.

Background: In healthcare, research is essential for improving disease diagnosis and treatment, patient outcomes, and resource management, while fostering evidence-based practice. However, conducting research in this sector can be challenging, and healthcare workers may face various obstacles while engaging in research activities. Therefore, understanding healthcare workers’ attitudes toward research participation is essential for overcoming barriers and increasing research engagement. In this study, these aspects are examined through the analysis of survey data from a tertiary healthcare institution in Saudi Arabia. Method: Data obtained via a survey conducted between April and November 2022 among the healthcare workers and employees at a tertiary care hospital in Saudi Arabia were analyzed using descriptive and bivariate statistics. Results: The study sample comprised 713 respondents, 61.71% of whom were female, 58.06% were 26–41 years old, and 72.93% had not undertaken any research as employees or affiliates. A significant association was noted between age group and time constraints (p = 0.004) and lack of opportunity for research (p = 0.00), which were among the identified barriers to research participation. A significant association was also found between gender and barriers to pursuing research (p = 0.012). When the 193 (27.07%) participants who conducted research were asked about the challenges they encountered during this process, gender was significantly associated with difficulties in allocating time for conducting research (p = 0.042) and challenges in accessing journals and references (p = 0.016). Conclusion: The study findings highlight the importance of addressing the barriers and challenges in promoting positive attitudes toward research participation among healthcare workers considering their gender and age. In this manner, healthcare institutions can adopt an environment conducive for professional research engagement.

This study examines the impact of innovation governance and policies on government funding for emerging science and technology sectors in Saudi Arabia, addressing key bureaucratic, regulatory, and cultural barriers. Using a mixed-methods approach, the research integrates qualitative insights from stakeholder interviews with quantitative survey data to provide a comprehensive under-standing of the current innovation landscape. Findings indicate a high level of policy awareness among stakeholders but reveal significant challenges in practical implementation due to bureaucratic inefficiencies and stringent regulations. Cultural barriers, such as a risk-averse mindset and traditional business practices, further impede innovation. Successful initiatives like the National Transformation Program (NTP) demonstrate the potential for well-coordinated efforts, highlighting the importance of regulatory reform and cultural shifts towards entrepreneurship. Strategic recommendations include streamlining bureaucratic processes, enhancing policy coordination, and fostering a culture of innovation through education and stakeholder engagement. This study contributes to the existing literature by offering actionable insights to enhance innovation governance, supporting Saudi Arabia’s Vision 2030 goals.

Rural tourism, which offers authentic cultural and nature-based experiences, is increasingly recognized as a vital tool for sustainable development. Ethiopia, with its rich rural landscapes and cultural heritage, holds immense potential for rural tourism, but the sector remains underdeveloped. This study assesses the facilitating conditions and challenges of rural tourism in Ethiopia using a mixed-methods approach. Results indicate that Ethiopia’s economic growth, improved rural infrastructure, large rural population, higher ethnic and religious diversity index, and 11 UNESCO World Heritage Sites provide strong foundations for rural tourism. However, significant challenges such as inadequate infrastructure, limited marketing, restricted access to financing, ethnic conflicts, environmental degradation, and insufficient stakeholder cooperation hinder its growth. To address these barriers, the study proposes a model encompassing strategic investments in infrastructure, enhancing marketing and promotion, access to finance initiatives, conflict resolution strategies, sustainable tourism practices, enhancing stakeholder coordination, and supportive policy frameworks. By employing these strategies, Ethiopia can harness the full potential of its rural tourism sector, contributing to economic development and community well-being while promoting cultural preservation and environmental sustainability. Also, the proposed model is highly applicable to other developing economies that share similar contexts. Besides, given the importance of the seven fundamental pillars of the model, it remains relevant across tourism types like coastal destinations.