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Purpose: This study examines the competencies delineated by the Chartered Professional Accountants (CPA) in Canada and explores the gap between what universities provide, represented by the students' confidence in the knowledge acquired—and what the accounting profession in Canada requires and deems necessary. Design/methodology/approach: Using the 44 sub-competencies listed under the main seven competencies set by CPA, a pair of questionnaires were drafted. The first questionnaire asked post-secondary accounting students to rate their perceived confidence in these 44 sub-competencies and received 105 responses. The second questionnaire asked accounting professionals to rate the frequency and degree of use of each sub-competency in their workplace and received 72 responses. The responses to the two questionnaires were used to compare perceived student competencies with industry expectations. Findings: The study suggests an industry-neutral framework that employers and post-secondary institutions (PSIs) can use to determine where knowledge gaps exist between students' qualifications and professionals' requirements. The paper concludes that while there are synergies in many competencies in the accounting field in Canada, there are also areas of discord. Research limitations/implications: The study relies on one accredited PSI. Relying on one case study limits the ability to generalize the findings. Nevertheless, the in-depth nature of the study allows it to shed light on many key issues related to accounting education and the profession in Alberta, Canada. Originality/value: This paper adds to the existing literature by exploring the gap between what students learn and what the profession needs in the accounting field in Canada. Studying Canada adds to the accounting knowledge and draws attention to gaps that could exist in other countries. To the authors' knowledge, this is the first paper to focus on Canada from this perspective. The paper also proposes a curriculum development model that is based on market needs and applicable to all fields of knowledge. [ABSTRACT FROM AUTHOR]

Purpose: Canada's population is aging and there are concerns that the welfare system may not support the increased demands on it. Integrated health and social care (IHSC) produces positive health and system outcomes but it needs to be better understood within a Canadian context. The purpose of this collective case study of three IHSC initiatives in Alberta, Ontario and Nova Scotia was to determine the factors that support successful services integration among different healthcare and social services organizations serving older adults within a Canadian context. Design/methodology/approach: This study used the Cheng and Catallo (2020) IHSC conceptual framework (CF) to guide the research. Primary data were based on key informant interviews of representatives from organizations that comprised each case and focus groups. A cross-case analysis was undertaken to determine common themes. Findings: The cross-case analysis revealed that the three cases shared common integration and external influence factors based on the Cheng and Catallo (2020) CF. Some new factors were identified. Originality/value: The study revealed that the Canadian context was important in influencing integration in the three cases and that there is a unique Canadian aspect to IHSC. The study offers up practical insights for government leaders and service administrators to improve IHSC for older adults. The study also identifies how the Cheng and Catallo (2020) IHSC CF can be enhanced and points to research opportunities to test the framework. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to describe a comparative study of the perceptions of users and non-users of an early contact tracing application helping to prevent the spread of the COVID-19 pandemic. The unprecedented incidence of this disease warrants investigating theoretically the use of mobile contact tracing applications as a promising approach to curtail its transmission. Design/methodology/approach: A consumption value-based model of the adoption and use of a contact tracing mobile application was built and tested through a cross-sectional survey conducted with 2 samples (of 309 already users and 306 non-users) in the Province of Alberta, Canada. Findings: Utilitarian and social values together with health information seeking and perceived critical mass drive the use of the application while perceived privacy risk is an obstacle to usage for both users and non-users. Research limitations/implications: Study participants self-assessed their risk category of potential exposure to the COVID-19 virus, and this was a subjective measure including an emotional component. Practical implications: No major differences in the approaches targeting users and non-users of a mobile contact tracing application to encourage its adoption and use are necessary. Social implications: Additional efforts are required to convey to people information on the benefits and current rate of use of such an application and to mitigate privacy risk concerns. Originality/value: Overall, the study offers theoretical and practical contributions that may help improve the adoption and usage of contact tracing applications addressing the COVID-19 pandemic or other possible public health crises. [ABSTRACT FROM AUTHOR]