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This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

Worldwide, innovation in education is highly perceived as an effectual approach to promote awareness for sustainability. International organizations interested in education, research and training support projects seeking modernization of Higher Education (HE) and put much emphasis on developing new curricula, teaching methods or materials to respond to current needs. Building ties and promoting cooperation between institutions around the world through Universities and academic arenas are central in innovative educational approaches. This paper reflects on one of such projects; the Center for Natural Resources and Development (CNRD) which aims at supporting achieving the Millennium Development Goal (MDG) 7. Eleven University faculties in Brazil, Chile, Egypt, Germany, Indonesia, Jordan, Mexico, Mozambique, Nepal, and Vietnam form part of the CNRD, covering natural, engineering, and social sciences disciplines. To develop solutions for one of the most pressing problems of today; creating sustainable cities, students, teachers and researchers work together in a trans-disciplinary approach. The paper principally deals with the question of how international research and education networks can narrow the distance between countries and promote awareness of sustainability. It discusses approaches in joint education, using modern media and e-learning activities and their contribution to raise awareness of sustainability among young researchers. (Contains 3 tables, 1 figure, and 4 notes.)

This article synthesises findings from two systematic reviews that examined evidence of the link between large-scale assessments (LSAs) and education policy in economically developing countries and in countries of the Asia-Pacific. Analyses summarise evidence of assessment characteristics and policy goals of LSAs that influence education policy, when LSAs are used in the policy-making cycle and types of education policies impacted, and factors that influence the use of LSAs in policy-making. Results show national assessments conducted at both primary and secondary school levels to have an impact on education policy. LSAs are used more often for monitoring education quality and equity purposes followed by accountability purposes. International assessments are more often used to leverage policy priorities than other assessment types. LSAs feature mainly at the monitoring and evaluation stage of the policy cycle. The education policies impacted by LSAs relate considerably more to curricular reforms and performance standards as well as assessment bodies and activities and far less to resource allocation and teaching and learning policies. Finally, whereas the quality of assessment programmes facilitate impact, financial constraints and uncertainty as well as weak assessment bodies hinder the impact of LSAs on education policy.

Although a great deal of time, resources and effort goes into the education of potential or existing entrepreneurs, our knowledge of the effects of this education is still rather limited. It can be argued that an imbalance exists between the substantial amount of finance and manpower invested in entrepreneurship education programmes and the very limited amount of resources invested in the evaluation of these programmes (that is, in analyses of their impact). Based on intercultural research and the personal experiences of the author in the evaluation of entrepreneurship education programmes (EEPs) in developing countries, this paper analyses competing approaches of entrepreneurship education; develops a methodological framework for evaluating these approaches; discusses the main findings of EEP evaluation studies carried out in Brazil, Chile, Kenya, the Philippines and Vietnam; presents "lessons learned" with respect to theoretical and methodological foundations of EEP evaluations and practical problems concerning their implementation; and draws general conclusions for future research and practice. The intercultural evaluations are based on a "most different systems" approach, applying a mix of quantitative (questionnaires with open and closed questions) and qualitative (in-depth interviews, on-site-visits, focus-group discussions) tools of social research. (Contains 1 note, 5 tables, and 3 figures.)

Financing the implementation of the seventeen Sustainable Development Goals (SDGs) has been a development challenge since the establishment of the 2030 Agenda — especially under the unequal circumstances imposed by COVID-19. This paper aims to better inform this debate by highlighting the nature of Subnational Development Banks (SDBs) in the context of sustainable finance and how they operate within development networks. To this end, the research method addresses a comparative study among countries that stand out for the number of subnational institutions in their development systems, Brazil and Vietnam. After comparing the Brazilian and Vietnamese particularities, we present concrete examples of SDBs working to connect local needs to the 2030 Agenda investments. As final conclusions, the study allows to demonstrate that, by being the last mile specialist on the ground, in different localities with particular backgrounds and contexts, SDBs could be available channels to international resources to address the financial needs of local firms and governments, improving both efficiency and effectiveness of development programs and funds. Highlighting the potential of SDBs, this analysis leaves possibilities for a future research agenda on more integrated national development finance systems focused on local impact. [ABSTRACT FROM AUTHOR]

• We explore stakeholders perceptions on REDD+ finance in Brazil, Indonesia and Vietnam. • Actors agree that the lack of finance is not the most significant challenge. • Addressing funding gaps alone will not help to advance REDD+ policies. • Effective REDD+ implementation requires improved forest governance. • Recognizing and addressing drivers of deforestation are essential for REDD+ success. Financing REDD+ is complex, due to the need to seek answers not only to the question of who should finance REDD+, but also who should benefit from it. This paper examines the perceptions of REDD+ stakeholders in Brazil, Indonesia and Vietnam on different aspects of financing: who should finance REDD+ and who should receive REDD+ benefits for what. Our findings show these issues are political, driven by economic considerations at national level and – despite the narrative of inclusive, participatory decision making – are largely determined by governments. Lack of finance was thereby not always considered by national policy actors to be the most significant challenge during 2010–2019; rather other issues – like lack of knowledge on REDD+ by relevant actors; ineffective coordination between state agencies, the private sector and civil society; unclear tenure rights; ineffectively addressing the main deforestation drivers; low law enforcement capacity; and unclear benefit-sharing mechanisms – have also been perceived to impede REDD+ implementation and payment distributions. [ABSTRACT FROM AUTHOR]