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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.

This article maps the scientific production and the contents associated with the sustainable development goals and their integration with universities during the past 21 years. Although many of the topics related to sustainable development goals (SDGs) have been addressed in different studies for decades, it is since 2015 onwards that they gained greater prominence due to the inclusion of higher education as an important actor in the fulfillment of the 2030 agenda and the United Nations SDGs. For the purpose of this paper, a bibliometric analysis of 871 papers, 535 documents in Scopus, and 336 in Web of Science (WoS) from 1998 to 2019 was performed, and the Bibliometrix analysis tool was used. The objective of this mapping is to answer the following research question: Is the integration of the Sustainable Development Goals and Universities a field of study? An analysis of the network of collaborators and trend topics in Scopus and WoS allows us to identify the concurrence and relationships of some keywords, such as sustainable development, sustainability and planning, and some background words, such as humans and global health. In another analysis, the word "higher education" is related to change. This article suggests that the integration of the Sustainable Development Goals in Universities is becoming a field of study under exploration, with a peak of production in 2016 and that has remained stable in the last three years, but thanks to the leading role assigned to Universities, intellectual production should increase in the following years.

In this study, the variables having impact on the student motivation have been analyzed based on the articles, conference papers, master's theses and doctoral dissertations published in the years 2000-2017. A total of 165 research papers were selected for the research material and the data were collected through qualitative research techniques through document review and content analysis. According to the research results, the most important factors affecting student motivation are the fields of teacher, teachers' classroom management skills and their teaching methods. In this research, factors having less influence on the student motivation are parental communication, student characteristics and study fields. In addition, relational search type was used more than others, mostly students were selected as the study group and most researches were conducted in USA and Turkey.

For those receiving funding from the UK HEFCE-funded Open Educational Resource Programme (2009-2012), the sustainability of project outputs was one of a number of essential goals. Our approach for the hosting and distribution of health and life science open educational resources (OER) was based on the utilisation of the WordPress.org blogging platform and search engine optimisation (SEO) techniques to curate content and widen discovery. This paper outlines the approaches taken and tools used at the time, and reflects upon the effectiveness of web strategies several years post-funding. The paper concludes that using WordPress.org as a platform for sharing and curating OER, and the adoption of a pragmatic approach to SEO, offers cheap and simple ways for small-scale open education projects to be effective and sustainable.

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.

Reflective practice is at the core of teacher education programmes and is highly regarded as an essential component in the education of new and experienced teachers. Given the recent interest in language use and the role of discourse in articulating knowledge of one's practice, this paper focuses on how two groups of early career teachers from distinct teaching contexts engage in reflection. The study aims to (i) investigate how they reflect and (ii) explore to what extent their reflections may be influenced by their contexts. The paper mines two small written sub-corpora, which are part of the larger 200,000-word Corpus of Reflective Practice (CoRP). Using corpus-based tools and methodologies, the paper identifies distinct trends which reveal insights into different conceptualisations of reflective practice. As a result, the paper raises awareness of the need to consider (inter)national cultural sensitivity, and questions the assumption that early career reflective practice is flexible enough to work across cultural, social and institutional differences and influences without more careful guidance and consideration. The paper also highlights a predominant shared trait across the data which signals the need to see reflective practice as a process and to value the kind of reflective practice in which early practitioners engage as being reflective of their stage in the process.

Cross-border higher education institutions are considered a main way to fulfill the educational internalization in Mainland China; to some extent they represent the attitude of entering the international market. In this paper, the history, status quo, and future of Chinese-foreign cooperatively-run schools are analyzed and discussed. Cross-border higher education institutions in Mainland China have experienced the process from accidental and disorder to a systematic and quality orientation.

This systematic review is built on the seminal work by the New London Group in 1996. Few endeavours have synthesized findings of empirical studies pertaining to the effects and challenges of multiliteracies practices in various schooling and geographical contexts. Through a five-point Likert scale and a deductive and inductive thematic analysis, we conducted a systematic review of 66 multiliteracies articles from the ProQuest® database. These studies were empirical, qualitative/mixed-method, and ranged from 2006 to 2015. Findings show a burgeoning number of multiliteracies studies occurring in 15 countries, with Canada being the most prominently involved. Our evaluation of the reviewed studies was generally favourable with strengths identified in researchers' articulation of pertinent theoretical frameworks and connections to existent literature. Our findings refer to insufficient information of data collection and data analysis in a certain number of papers. We also elaborate on major affordances, challenges, and oversights of the multiliteracies practices as reported by the reviewed studies and discuss implications for future multiliteracies research, policies on literacy education, and teacher education in diverse contexts.

The Changing Academic Profession (CAP) international survey was designed in part to consider the effects of globalization on the work context and activities of academics in 19 countries or regions around the world. This paper draws from a subset of these data to explore the extent to which academics are globally connected in their research and teaching, and the ways this connectedness relates to global migration. Across multiple measures, immigrant academics (i.e., academics working in countries where they were not born and did not receive their first degree) were more globally connected than national academics (i.e., those working in the countries of their birth and first degree). Global migration by academic staff is clearly a major contributor to the internationalization of higher education institutions, yet there was no evidence these contributions led to enhanced career progress or job satisfaction for immigrant academics relative to national academics. The international expertise and experience of immigrant academics may not be sufficiently recognized and valued by their institutions.

Higher Education is experiencing an increasingly diverse student population. Students bring a range of skills and experiences to their courses; they have different backgrounds and different needs. This fluidity requires an approach to teaching that encompasses the social aspects of learning. It has been suggested that authentic approaches to teaching and learning can assist in offering a perspective on learning which views learning as "enabling participation in knowing". We propose that the authentic learning practices developed in The Gift design project, discussed in this paper, constituted approaches which acknowledged that students' interests and experience are intrinsically bound up with motivation and engagement and, as such, have a major influence on the ways in which learning is constituted and developed. The Gift project has developed a range of innovative formative strategies which have provided both students and tutors with opportunities to become involved in peer assessment and review, peer feedback and reflection on learning outcomes. This re-conceptualisation of the assessment process has provided valuable insights into the development of learning skills such as problem solving, critical analysis, and the development of creativity and learner autonomy.

Background: Media education is the study of the media with the aim of cultivating people's media literacy. In the past four decades, media education has rapidly developed in school systems and communities all over the world. Each country has its own developmental trajectory. With the rise of the interactive new media, media education is going to have a paradigm shift, bringing media education study into a new era. Goals: This paper discusses the rationales, definitions and approaches of media education. It also provides an overview about the global development of media literacy training. Results: Although different countries define media education in different ways, they share the common goal of training media literate people to deal with the media in an intelligent and responsible way. Media education has been well developed in the West but in recent years Asia regions such as Hong Kong, Taiwan, Mainland China and Japan are gaining their momentum. With the emergence of various new media devices, media education is regarded as playing a more important role in cultivating wise prosumers in the 21st century.

Background: The Project Yi Jin (PYJ), an alternative pathway for secondary school leavers and adults to further their education, has been receiving full support from the government, the Federation for Continuing Education in Tertiary Institutions (FCE) in Hong Kong and the public. Graduates of PYJ have the equivalent academic status of their counterparts in the main stream education. It was first implemented in 2000/01 by the FCE and has been offered to more than 35,000 students by 2006/07. With the success of the programme as a safety-net for a mass education system, it should continue to function more vigorously as new reforms are being implemented in the Hong Kong education scene in the future. The Chief Executive in his 2004 Policy Address has set out the direction to develop a new secondary and university system, i.e., (3+3) for secondary + 4 (tertiary) [the old one is (3+2+2)+3], to be launched in 2010/11, that will effectively prepare the next generation to cope with the challenges of the 21st century and the demands of the rapidly developing knowledge-based society. The new system, together with substantial modified curricula including the newly developed applied learning courses (ApL), is supposed to be able to look after all secondary students. Aims and focus of discussion: This paper aims to argue the necessity of launching a new version of Project Yi Jin (nPYJ) concurrently together with the new 3+3+4 academic system. In light of the contemporary global educational systems as compared to that of Hong Kong, it is postulated that the launching of nPYJ as a continuation of the successful PYJ is both legitimate and indispensable with regard to the carefully observed current global fashion of lifelong learning and continuing education in which diversity, equity, and flexibility are highly valued. Method: A comprehensive comparative review was carried out on eleven selected oriental and occidental countries and regions, namely, Australia, Canada, Germany, Japan, South Korea, United Kingdom, United States, China, Taiwan, Singapore and Macao, focusing on the worldwide trend of constant high school drop-out rate as well as the mentioned countries' respective senior secondary schooling articulation policy leading to higher education, in particular shedding light on the establishment of alternative pathways towards tertiary education alongside the conventional educational track. Conclusion: With the literature backdrop and empirical support, it is shown that high school drop-outs are inevitable no matter how well-defined an education system may be. Thus this is where the "safety-net" contingency plan is found essential. A new version of Project Yi Jin (nPYJ), to be offered in parallel with the Hong Kong's new 3+3+4 secondary academic curricula, is indispensable to the new educational structure in the territory which fundamentally helps transform the conventionally somewhat segregated and elite educational system into a mass one. Regarding the curricular design, both PYJ and nPYJ will focus on generic skills and a wide range of electives will be offered as well to arouse students' interest of study. (Contains 1 figure, 1 table and 5 footnotes.)

This paper empirically examines the impact of academic research on high-tech manufacturing growth of 28 Organisation for Economic Co-operation and Development (OECD) and emerging countries over the 1991-2005 period. A standard research and development (R&D) expenditure based measure is found to be too general to capture the input in high-tech research. To overcome this problem, a novel proxy for high-tech research investment--the supercomputer capacity--is proposed. Empirical evidence strongly supports this choice of variable. It is also found that academic R&D exerts a larger growth effect on high-tech output than its industry and government counterparts, but only the impact differential between academic and government R&D is statistically significant.

Today's children may be exposed to violence in their environment, through the media, at home, and in school. Some children live in countries at war, while others survive in neighborhoods where street gangs prevail. Most parents and children used to assume they could depend upon schools to be safe places, free from abuse and violence. Now it seems that schools are not the safe places everyone thought them to be, and so it is not surprising when the media turns its attention to school violence and bullying. These news stories do make parents and the general public wonder, "Who is responsible for the children's safety at school?" In this paper, the author examines the issues of bullying and violence in schools and suggests the need for a strong, consistent coalition of students, parents, teachers, administrators, community activists, physicians, and legislators to assemble the resources and join forces to ensure each child's safety and protection. Brief overviews of eight articles about bullying and violence in children's lives are also presented.

Based on data from 700 companies in 20 countries, this paper records the research that investigates the contribution of organisational and technological practices to speed up New Product Development (NPD). The organisational practice is found positively correlated with the speed of NPD. However, no significant direct relationship was found between technology practice and the speed of NPD. The organisational and technological practices are found to be in balance, which may be a new input to explain how technology helps NPD. The implication is that organisational practices such as team, continuous improvement and Total Quality Management (TQM) philosophy are needed in order to implement technologies successfully. This result supports the simultaneous theory on innovation, which is especially important in developing countries. (Contains 1 figure and 4 tables.)