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This chapter reviews the need for accounting education change in selected countries to determine whether commonalities exist. Beginning with the need for accounting education change in the United States and the promotion and acknowledgment of the Accounting Education Change Commission (AECC) initiatives in that country, the chapter proceeds to examine the accounting education reforms in three selected English-speaking countries with developed accounting systems. I find that in these selected countries, the emphasis, like the United States, was also on the nurturing of generic skills as opposed to acquiring just technical knowledge. These countries were leaning toward implementation of changes based on the philosophy of the AECC initiatives, although some were initiated prior to the formation of AECC. Hence, for any accounting education change in developing countries, these initiatives are highly recommended as a basis for accounting curriculum development and pedagogical considerations.

Despite the many international claims that accountants and auditors are positioned to play a pivotal role in the design and conduct of environmental audits, empirical studies have indicated that in the early 1990s few, if any, accounting professionals in New Zealand were actively involved in the conduct of independent external environmental audits. As the extent of environmental management practices adopted by organisations can be expected to have increased substantially since this time, there is reason to anticipate that the engagement of financial auditors with environmental audits may also have changed over the last decade. In order to examine the nature and extent of such potential changes, this article reviews the involvement of financial auditors in the conduct of environmental audits in New Zealand in 2001.

This study aims to identify the barriers that prevent community nurses in Israel from reporting cases of child maltreatment.

A qualitative study included interviews of 20 community nurses using questions that focused on the following subjects: knowledge of the law and reporting methods, barriers to reporting and the nurses’ outlook on child abuse.

Nurses felt they have a lack of the professional knowledge needed to identify suspicious signs. Furthermore, finding indicates that there is a lack of understanding regarding the term “reasonable suspicion” under the law among nurses, and a lack of familiarity with the postreporting procedure. The duty to report is not, by itself, sufficient to increase the rate of reporting. The training in this area is insufficient.

Policymakers must formulate clear rules to identify various forms of harm in children and determine the existence of a “reasonable basis” to believe that a crime has been committed among community nurses in Israel so that they can fulfill their legal and moral duty.

Reporting abuse is a professional duty enshrined in law. The enactment of this law in Israel in 1989 created a new reality, designating a legal and moral obligation, on the part of society in general, as well as professionals, to break the code of silence surrounding child abuse. However, the present findings suggest that the rates of reporting among community nurses remain low. As of yet, no research has been conducted as to why nurses are not reporting suspected cases of abuse in Israel, despite the continued existence of this law.

Hawker Siddeley Aviation Ltd. have announced the appointment to the Board of Mr G. C. I. Gardiner, C.B.E.,M.I.Mcch.E.,F.R.Ac.S.,asTcchnicalDircctor (Guided Weapons).

This paper aims to focus on the issue of high employee turnover in the Indian tech industry. An integrative review is conducted to analyse the past and current state of literature, as well as prepare a research agenda for future studies.

A pool of 72 articles published between 2010 and 2022 is reviewed with a special focus on Indian tech employees. This study elucidates the extent and impact of employee retention strategies through content analysis.

Two broad perspectives have been established in the literature: the reasons for quitting and the explanations for staying. By means of a comprehensive review, this paper combines these two aspects of literature and suggests factors under organization’s control to retain competent tech employees.

The study is designed to integrate the two theoretical viewpoints of employee turnover literature by consolidating the reasons behind quitting behaviour and staying intention. Codes combining the two aspects are presented as a valuable resource to retain tech talent.

Avoidable voluntary turnover negatively impacts an organisation’s workforce and decreases its sustainability and productivity. His Majesty’s Prison and Probation Service’s (HMPPS) leaving rates are among the highest in the public sector. The purpose of this study is, thus, to support HMPPS in improving Band 3 prison officers’ (POs) retention and in developing an effective employee retention strategy.

Grounded in retention literature, the present study uses a mixed-methods, cross-sectional, phenomenological research design. Primary data was gathered using an online qualitative survey, which was sent to POs working at a public sector prison in the Northwest of England with less than five years of work experience.

The results highlight the impact of career development and training and development due to their importance to POs in comparison to the POs’ dissatisfaction with HMPPS’ performance in both factors. Furthermore, most expectations of retention factors were only partially met, illustrating the need to reform the existing recruitment process and the translation of expectations into the reality of the role. In conclusion, HMPPS should focus attention on performance-improvement, especially in relation to career development and training and development, as well as investigating and reforming the current recruitment processes.

Recommendations to improve the retention of POs include the improved management of career plans, an increased selection of managers based on their management abilities, increasing training opportunities and equating staff's access to them, and evaluating the effect of payment boosts.

The role of POs and their professional environment has not previously been combined with contemporary retention literature. To the best of the authors’ knowledge, this research paper is the first of its kind using qualitative data to understand retention in the English and Welsh prison service.

The purpose of this paper is to address the factors influencing the performance and productivity of Qatari citizens in organizational settings, with specific aims to maintain a high-quality performance standard in Qatar's labor market.

The author applies job performance theory to explain the dynamics within organizational settings. Primary sources were utilized, and data was collected from a 2017 Qatari national survey using simple random sampling.

The results indicated associations between sociodemographic characteristics and work-related factors and job performance. As compared to their male counterparts, female employees reported lower job performance. Working in a private organization was associated with lower job performance as compared to working in the government sector. An older age (>50 years) and working in a family friendly organization was associated with higher job performance.

The approach used in this study contributed to a richer understanding of employees' positions in the Qatar workforce; yet, there are several methodological limitations in cross-sectional survey design. Further contributions to this research gap could include a wider scope of geographical locations within the Arab Gulf states with diverse industries; employing a robust experimental investigation, thus creating causation between the intervention and research outcomes.

The originality of this article lies in the micro-level model that recommends state-directed interventions to create family-friendly organizational cultures to assist in the retention of high-performing employees.

Healthcare management efficiency has become a golden goal in the operations of modern healthcare organisations across zones and cultures. This study aims to investigate five dimensions of Ouchi’s theory Z approach, mutual organisational trust, long-term employment/job security, employee participatory decision-making, employee well-being and generalised career path, concerning healthcare efficiency in government tertiary hospitals during COVID-19 period.

The probability sampling strategy was adopted among 300 participants of the hospitals in the healthcare workforce of the study population. The study adopted multiple scales on the identified variables of theory Z and employed principal component analysis to evaluate the components of Ouchi’s Theory Z in relation to healthcare efficiency among the workforce of tertiary hospitals in Lagos State, Nigeria.

The outcome of this study shows that all the dimensions were significantly related to healthcare efficiency in the study hospitals. It depicts that mutual trust among employees has a positive influence on the efficiency of healthcare management in government tertiary hospitals, and long-term employment opportunity has a significant impact on the efficiency of healthcare management in government tertiary hospitals. Employee participatory decision-making is essential to the efficiency of healthcare management in government tertiary hospitals. Employee well-being is fundamental to the efficiency of healthcare management in government tertiary hospitals. Generalised career path of healthcare personnel has a tremendous impact on the efficiency of healthcare management in government tertiary hospitals.

This study is limited to healthcare employees in Lagos State, Nigeria. The implication is that as old as Ouchi’s theory, its relevance remains green in the heart of contemporary organisations today even in healthcare facilities in Nigeria which aids the management of the global pandemic, COVID-19 outbreak.

The study shows that Ouchi’s theory Z approach that combines the Japanese and American patterns of organisational management is highly relevant in the operations and management of government hospitals in Nigeria to date even in the era of COVID-19, the global pandemic season.

The purpose of this paper is to characterize the relationship between adverse childhood experiences (ACEs) and substance use among people incarcerated in a county jail.

A questionnaire was administered to 199 individuals incarcerated in a Southwest county jail as part of a social-epidemiological exploration of converging comorbidities in incarcerated populations. Among 96 participants with complete ACEs data, the authors determined associations between individual ACEs items and a summative score with methamphetamine (meth), heroin, other opiates and cocaine use and binge drinking in the 30 days prior to incarceration using logistic regression.

People who self-reported use of methamphetamine, heroin, other opiates or cocaine in the 30 days prior to incarceration had higher average ACEs scores. Methamphetamine use was significantly associated with living with anyone who served time in a correctional facility and with someone trying to make them touch sexually. Opiate use was significantly associated with living with anyone who was depressed, mentally ill or suicidal; living with anyone who used illegal street drugs or misused prescription medications; and if an adult touched them sexually. Binge drinking was significantly associated with having lived with someone who was a problem drinker or alcoholic.

The findings point to a need for research to understand differences between methamphetamine use and opiate use in relation to particular adverse experiences during childhood and a need for tailored intervention for people incarcerated in jail.

Significant associations between methamphetamine use and opiate use and specific ACEs suggest important entry points for improving jail and community programming.

China represents around 20% of the world's population, and her economy is still performing well under economic crisis. Historical events have shaped different parts of China with different economic developments and cultural encounters. The most prominent difference is between Hong Kong and the Mainland. This chapter would like to examine the development and issues of fashion retailing in China. For better understanding, this chapter starts with a brief discussion on apparel industry development and fashion culture in Hong Kong and the Mainland, follows by historical development and then presents systems of fashion retailing in both Hong Kong and the Mainland. Desktop research and exploratory research techniques were employed. Stores of international fashion luxury brands in Hong Kong, Shanghai and Beijing were visited. Comparison of branding issues, particularly for luxury market in Hong Kong and the Mainland are discussed, so are future directions of fashion retailing in these places.