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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.

Aims: This paper presents updated prevalence estimates of awareness, ever‐use, and current use of nicotine vaping products (NVPs) from 14 International Tobacco Control Policy Evaluation Project (ITC Project) countries that have varying regulations governing NVP sales and marketing. Design, Setting, Participants and Measurements: A cross‐sectional analysis of adult (≥ 18 years) current smokers and ex‐smokers from 14 countries participating in the ITC Project. Data from the most recent survey questionnaire for each country were included, which spanned the period 2013–17. Countries were categorized into four groups based on regulations governing NVP sales and marketing (allowable or not), and level of enforcement (strict or weak where NVPs are not permitted to be sold): (1) most restrictive policies (MRPs), not legal to be sold or marketed with strict enforcement: Australia, Brazil, Uruguay; (2) restrictive policies (RPs), not approved for sale or marketing with weak enforcement: Canada, Malaysia, Mexico, New Zealand; (3) less restrictive policies (LRPs), legal to be sold and marketed with regulations: England, the Netherlands, Republic of Korea, United States; and (4) no regulatory policies (NRPs), Bangladesh, China, Zambia. Countries were also grouped by World Bank Income Classifications. Country‐specific weighted logistic regression models estimated adjusted NVP prevalence estimates for: awareness, ever/current use, and frequency of use (daily versus non‐daily). Findings NVP awareness and use were lowest in NRP countries. Generally, ever‐ and current use of NVPs were lower in MRP countries (ever‐use = 7.1–48.9%; current use = 0.3–3.5%) relative to LRP countries (ever‐use = 38.9–66.6%; current use = 5.5–17.2%) and RP countries (ever‐use = 10.0–62.4%; current use = 1.4–15.5%). NVP use was highest among high‐income countries, followed by upper–middle‐income countries, and then by lower–middle‐income countries. Conclusions: With a few exceptions, awareness and use of nicotine vaping products varied by the strength of national regulations governing nicotine vaping product sales/marketing, and by country income. In countries with no regulatory policies, use rates were very low, suggesting that there was little availability, marketing and/or interest in nicotine vaping products in these countries where smoking populations are predominantly poorer. The higher awareness and use of nicotine vaping products in high income countries with moderately (e.g. Canada, New Zealand) and less (e.g. England, United States) restrictive policies, is likely due to the greater availability and affordability of nicotine vaping products. [ABSTRACT FROM AUTHOR]

This paper reports preliminary findings on students enrolled in a massive open online course, who were also assigned to work in groups. Part of a larger study on the effect of groups on retention and completion in MOOCs, the paper provides students' demographics (i.e., location, gender, education level, and employment status), and motivation for taking the course. Findings show that women outnumbered men and that students mostly enrolled into the course because of a friend. Indeed, research on MOOCs demonstrates that men outnumber women and that educational pursuit and professional development are the main motivators for taking MOOCs. Yet, this paper shows that when group work is included in a MOOC, women participate more. Furthermore, for students assigned to groups in a MOOC, friends are the principal incentive for enrolling into the course. These results are discussed in light of previous research, and implications for teaching and learning in online environments addressed.

In this paper, the author analyzes 89 studies published from 1990 through 2020 that focused on literacy preservice teachers' involvement in action research as part of learning to teach. In doing so, the author provides an example of why critical reflexivity is necessary in qualitative literature review methods. The author relies on a social practice view of race and uses activity theory to answer the questions: How have researchers considered race as a factor in research on literacy preservice teacher education? How can preservice teachers' experience with research be (re)designed to help develop their racial literacy? Findings demonstrate that in the reviewed studies, 51% of researchers addressed preservice teachers' race, and 34% addressed K-12 students' race. Far fewer studies, however, acknowledged their own race or that of field supervisors and mentor teachers, which ultimately minimized their roles. Findings also emphasize four design principles for literacy teacher education programs that aim to include research: collaboration between K-12 partners and universities; selective teacher educator scaffolding; engagement with diverse communities; and extensive time spent as part of the pathway toward racial literacy. The implications and uses of an existing literature base that reflects shifting reporting standards related to race are also examined.

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.

This paper reports a phenomenographic study exploring diverse understandings and experiences of teacher leadership among 12 members of the International Study of Teacher Leadership research team comprised of 20 academics located in 10 countries. Mind mapping and semi-structured, online interviews were used to explore the ways that the participants related with the phenomenon of interest: 'teacher leadership'. Phenomenographic analysis of interview artefacts revealed nine qualitatively different conceptions of teacher leadership in the study's outcome space across three broad domains: A: The school, school community and formal education system; B: The teacher leader's professional self; C: The broader historical, socio-political and global contexts of teacher leadership. In addition to providing a 'touchstone' for the team's ongoing research, these findings serve as an experiential framework for thinking about teacher leadership, potentially encouraging more inclusive, more complete and richer understandings of the phenomenon.

Purpose: This paper aimed to examine moderate-to-vigorous physical activity (MVPA) levels in physical education. Method: A review of reviews was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. The screening process, data extraction, assessment of the risk of bias, and analysis of the results were carried out independently by two reviewers. A total of eight systematic reviews from six databases, which included 224 studies, involving more than 80,000 students (elementary, middle, and high school), enrolled in more than 450 schools worldwide were unpacked. Results: Students fail to meet the 50% recommendation of MVPA lesson time, irrespective of country, school stage, gender, or MVPA measures. Physical education-based interventions increased students' MVPA during lessons (range 14.3%-24%) compared with control groups. Conclusion: Physical education is uniquely positioned to provide physical activity opportunities for students, but teachers must target the provision of adequate MVPA levels, which is not currently happening.

Age group typically identifies millennials – those born between 1982 and 2004. Yet our research challenges the designation based on age group by considering this population in the context of an individual's citizenship or culture. Based on tenets of social identity theory, we explore a citizen's personal value orientation and cognitive moral reasoning to discover commonalities or differences across individuals from eight countries. We report wide variations among citizens' personal value orientations and principled moral reasoning despite being borne within an identified age group. We conclude that an individual's geographic context is a stronger classification descriptor based on values and moral reasoning than their age-based generational categories. Implications for business practice and scholarly research are discussed. [ABSTRACT FROM AUTHOR]

Background: Implementing effective antenatal care models is a key global policy goal. However, the mechanisms of action of these multi-faceted models that would allow widespread implementation are seldom examined and poorly understood. In existing care model analyses there is little distinction between what is done, how it is done, and who does it. A new evidence-informed quality maternal and newborn care (QMNC) framework identifies key characteristics of quality care. This offers the opportunity to identify systematically the characteristics of care delivery that may be generalizable across contexts, thereby enhancing implementation. Our objective was to map the characteristics of antenatal care models tested in Randomised Controlled Trials (RCTs) to a new evidence-based framework for quality maternal and newborn care; thus facilitating the identification of characteristics of effective care.Methods: A systematic review of RCTs of midwifery-led antenatal care models. Mapping and evaluation of these models' characteristics to the QMNC framework using data extraction and scoring forms derived from the five framework components. Paired team members independently extracted data and conducted quality assessment using the QMNC framework and standard RCT criteria.Results: From 13,050 citations initially retrieved we identified 17 RCTs of midwifery-led antenatal care models from Australia (7), the UK (4), China (2), and Sweden, Ireland, Mexico and Canada (1 each). QMNC framework scores ranged from 9 to 25 (possible range 0-32), with most models reporting fewer than half the characteristics associated with quality maternity care. Description of care model characteristics was lacking in many studies, but was better reported for the intervention arms. Organisation of care was the best-described component. Underlying values and philosophy of care were poorly reported.Conclusions: The QMNC framework facilitates assessment of the characteristics of antenatal care models. It is vital to understand all the characteristics of multi-faceted interventions such as care models; not only what is done but why it is done, by whom, and how this differed from the standard care package. By applying the QMNC framework we have established a foundation for future reports of intervention studies so that the characteristics of individual models can be evaluated, and the impact of any differences appraised. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine parental and students' decisions regarding participating in K-12 level study abroad programs in Manitoba, Canada. Design/methodology/approach: The study reports on data collected through document analysis and semi-structured interviews with 18 international students and 14 parents. Findings: The findings suggest that the key factors influencing decisions are perceptions of enhanced career prospects, changing global environments and broadened post-secondary education choices. Country-specific factors include quality and safety of the learning environment, multiculturalism and reputation associated with the country and people. Research limitations/implications: The participants were primarily students and parents from the EU countries associated primarily with horizontal mobility. Experiences of students from the main sending countries (China, South Korea and Japan) might differ. Practical implications: The results are relevant to educational managers in designing high-quality international programs and recruitment agents. Originality/value: The study adds important empirical evidence to the limited research that has been conducted on study abroad experiences at the K-12 level. It is one of the first in the Canadian context. It provides unique perspectives in USA and Canada comparisons for study abroad of school-aged children.

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.

The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of 2005, 2007 and 2009. We also examine the percentage of SEI coverage in accounting courses between 2007 and 2009. Our findings suggest that there was not an appreciable increase in the number of accounting courses dealing with SEI between 2005 and 2007, but that the increase was significant during the period from 2007 to 2009. Further, the increase over the four-year period from 2005 to 2009 was also significant. In addition, there is a significant increase in the percentage of SEI coverage in accounting courses between 2007 and 2009. Implications of these findings are discussed.

Purpose: Depression is a leading cause of disability worldwide. Research suggests that by far, the greatest contributor to the overall economic impact of depression is loss in productivity; however, there is very little research on the costs of depression outside of Western high-income countries. Thus, this study examines the impact of depression on workplace productivity across eight diverse countries.Methods: We estimated the extent and costs of depression-related absenteeism and presenteeism in the workplace across eight countries: Brazil, Canada, China, Japan, South Korea, Mexico, South Africa, and the USA. We also examined the individual, workplace, and societal factors associated with lower productivity.Results: To the best of our knowledge, this is the first study to examine the impact of depression on workplace productivity across a diverse set of countries, in terms of both culture and GDP. Mean annual per person costs for absenteeism were lowest in South Korea at $181 and highest in Japan ($2674). Mean presenteeism costs per person were highest in the USA ($5524) and Brazil ($5788). Costs associated with presenteeism tended to be 5-10 times higher than those associated with absenteeism.Conclusions: These findings suggest that the impact of depression in the workplace is considerable across all countries, both in absolute monetary terms and in relation to proportion of country GDP. Overall, depression is an issue deserving much greater attention, regardless of a country's economic development, national income or culture. [ABSTRACT FROM AUTHOR]

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.

The linkages between changing Mexican and Chinese market shares in US import markets and changes in Canadian market shares in those same markets is investigated using finely detailed US import data from 1996–2007. While lost Canadian market share was most frequent for product groups in the Low Skilled and Medium Skilled Blue Collar categories, the evidence was weakest for these same two categories that Mexico was a meaningful competitor displacing Canadian market share. Instead, product groups in the Agricultural, High Skilled, and Medium Skilled White Collar categories had outcomes most consistent with Mexico as a competitor to Canada in US import markets. Product groups in these same three categories also showed Canadian market share to be more at risk from rises in Mexican market share than from rises in Chinese market share. [ABSTRACT FROM PUBLISHER]

In De-Westernizing Media Studies, Curran and Park (2000) offer a typology to examine media policies and systems. We apply their work to five disparate countries-Mexico, Zimbabwe, New Zealand, China, and Canada-and the entrance of a transnational corporation-Viacom as represented by Nickelodeon-into those countries. Since its US launch in 1979, Nickelodeon has become a dominant transnational children's media brand and our findings indicate that Nickelodeon has a growing presence in each of the five countries either through relaxed regulation or technological exploits. Based on our five case studies, we argue that while the nation state is still important in regulating the children's media environment, the policies are, as argued by Curran and Park, increasingly replaced by market control and the will of the consumer. [ABSTRACT FROM AUTHOR]

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.)

This paper contributes to the growing literature regarding the role of Information and Communication Technologies as well as Innovation on driving the level of carbon dioxide emissions and economic growth in context of the 21st conference of the Parties to the Climate convention (COP21). Drawing the data from 13 selected G-20 countries (including Argentina, Canada, China, France, Germany, Italy, Japan, Mexico, Republic of Korea, Russian Federation, Turkey, United Kingdom, United States) during the period of 15 years, our study achieves significant results. First, only five factors impede the carbon emissions namely energy price, foreign direct investment, technology, spending on innovation and trade openness while the remainder of determinants contribute to contamination of environment, including financial development. Second, when it comes to economic growth, information and communication technological and financial development are positive driving factors. Our results do reject the absence of Environmental Kuznets Curve (EKC) from our sample. Finally, our study empirically suggests that the work of controlling consumption of oil and environmentally friendly process including manufacture-trading in these economies will limit the amount of pollution., (Copyright © 2020 Elsevier Ltd. All rights reserved.)