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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.

Background/objectives: Sedentary behavior (SB), defined as sitting (nonexercising), reclining, and lying down (posture), or by low energy expenditure, is a public health risk independent to physical activity. The objective of this systematic literature review was to synthesize the available evidence on amount of SB reported by and measured in older adults. Data source: Studies published between 1981 and 2014 were identified from electronic databases and manual searching. Large-scale population studies/surveys reporting the amount of SB (objective/ subjective) in older adults aged ≥ 60 years of age were included. Appraisal and synthesis was completed using MOOSE guidelines. Results: 349,698 adults aged ≥ 60 within 22 studies (10 countries and 1 EU-wide) were included. Objective measurement of SB shows that older adults spend an average of 9.4 hr a day sedentary, equating to 65-80% of their waking day. Self-report of SB is lower, with average weighted self-reports being 5.3 hr daily. Within specific domains of SB, older adults report 3.3 hr in leisure sitting time and 3.3 hr watching TV. There is an association with more time spent in SB as age advances and a trend for older men to spend more time in SB than women. Conclusion/ implications: Time spent sedentary ranges from 5.3-9.4 hr per waking day in older adults. With recent studies suggesting a link between SB, health, and well-being, independent of physical activity, this is an area important for successful aging. Limitations: Different methodologies of measurement and different reporting methods of SB made synthesis difficult. Estimated SB time from self-report is half of that measured objectively; suggesting that most self-report surveys of SB will vastly underestimate the actual time spent in SB. [ABSTRACT FROM AUTHOR]

Older people who live in nursing homes commonly suffer from pain. Therefore, relieving suffering among older people that stems from pain demands knowledge improvement through an integration of international knowledge. This study aimed to integrate current international findings and strengthen the understanding of older people's experiences of and perspectives on pain and pain management in nursing homes. A meta-synthesis study using Noblit and Hare's interpretative meta-ethnography approach was conducted. Empirical research papers from journals were collected from various databases. The search process and appraisal determined six articles for inclusion. Two studies were conducted in the US and one each in Iceland, Norway, the UK, and Australia. The older people's experiences of pain as well as perspectives on pain management from all involved (older people, their family members, and healthcare staff) were integrated into a theoretical model using three themes of "identity of pain," "recognition of pain," and "response to pain." The metaphor of "normalizing suffering" was devised to illustrate the meaning of pain experiences and pain management in nursing homes. Society's common attitude that pain is unavoidable and therefore acceptable in old age in society--among older people themselves as well as those who are responsible for reporting, acknowledging, and relieving pain--must change. The article emphasizes that pain as a primary source of suffering can be relieved, provided that older people are encouraged to report their pain. In addition, healthcare staff require sufficient training to take a person-centered approach towards assessment and management of pain that considers all elements of pain. [ABSTRACT FROM AUTHOR]

Background and purpose: Social engagement is an important active aging strategy to promote older adults' mental health. The purposes of this study were to compare social engagement in older populations around the world and explore associations with mental health outcomes. Materials and methods: An international cross‐sectional survey was conducted from 2017 to 2019. Data were retrieved from The International Social Survey Programme for a secondary data analysis across 30 countries. This study applied the Taxonomy of Social Activities and its six levels as operational definitions for a consistent concept of social engagement for international comparisons. Results: In total, 9403 older adults with a mean age of 72.85 ± 6.40 years responded. The highest levels of older adults' social engagement were found in Switzerland, Thailand, and New Zealand. Older adults of a higher age, with a lower educational level, who were permanently sick or disabled, who had no partner, who were widowed or whose civil partner had died, who lived alone, and who had lower self‐placement in society had significantly lower social engagement than did their counterparts. In the regression model, older adults' social engagement positively predicted general health, self‐accomplishment, and life satisfaction, but negatively predicted loneliness and depression. Conclusions: In aging societies worldwide, encouraging older adults' social engagement would be beneficial to promote mental health. Implications for nursing practice and health policies: Community professional nurses can develop strategies of social engagement based on the needs and sociodemographic factors of older adults to improve their mental health. Developing efficient strategies and local policies by learning from successful experiences in other countries is important to promote social engagement in aging societies. [ABSTRACT FROM AUTHOR]

Education is the core of the factors that improved people for a better lifestyle and increases the level of society' development. Quality education is one of the most vital goals of Sustainable Development Goals (SDGs) due to actualizing these factors. Using relational network data envelopment analysis (DEA), which have three interrelated substages, this current paper computes the educational economy efficiency of the Organisation for Economic Co-operation and Development (OECD) countries bearing in mind the characteristics related to SDGs. The contribution of our study is the use of a novel approach to computing the educational economy efficiency using relational network DEA with GAMS. Even though some interesting differences reveal in the efficiency of the countries, the findings show that countries with high-efficiency scores are clustered around countries like Latvia, Slovenia, and Korea.

Higher education systems globally have seen major increases in women's participation and the overall trend in OECD countries has been a transition from the traditional male majority in enrolments to a substantial female majority. Prompted by a recent reversal of this trend, this paper explores gender differences in participation in higher education in 27 OECD countries between 1971 and 2015. While increased participation by women was thought to be part of the solution to persistent gender inequalities we argue that this is not an inevitable outcome. Our argument is based on an analysis of changes in the gender composition of the student population, using available secondary data. We explore how changing gender differentials are linked to the concurrent massification of HE, changing distribution of enrolments by field of study, changes in sex segregation by field, features of national education systems and wider social structural differences related to gender. Our analysis examines the complex interaction between discipline-specific levels of sex segregation and overall levels of gender parity. We argue that that sex segregation needs to be considered alongside women's long-standing higher participation rates to understand why the latter has not triggered a transformation in the gendered division of labour.

This article disaggregates high- and low-status care work across eight liberal welfare regimes: Australia, Canada, Iceland, Ireland, Israel, Switzerland, the United Kingdom and the United States. Using Luxembourg Income Study data, descriptive and multivariate analyses provide support for a 'migrant in the market' model of employment, notwithstanding variation across countries. The data demonstrate a wage penalty in both high- and low-status care employment in several liberal welfare regimes, with the latter (service jobs in health, education and social work) more likely to be part-time and situated in the private sector. Migrant care workers are found to work disproportionately in low-status, low-wage types of care and, in some cases, to incur additional wage penalties compared to native-born care workers with equivalent human capital. [ABSTRACT FROM AUTHOR]

In this paper, we develop an information distortion model (IDM) of social class differences in self-beliefs and values. The IDM combines psychological biases on frame-of-reference effects with sociological foci on ability stratification. This combination is hypothesized to lead to working-class children having more positive math self-beliefs and values than equally able salariat children. We further suggest that the same conditions that give rise to the working-class benefit in self-beliefs and values are associated with signaling effects that suppress educational aspirations and attainment. These hypotheses are tested in 1 cross-sectional multinational and 1 longitudinal study. The results in favor of the IDM challenge cultural models of social class differences and have implications for rational action theory.

This paper reports findings from six field courses about student's perceptions of iPads as mobile learning devices for fieldwork. Data were collected through surveys and focus groups. The key findings suggest that the multi-tool nature of the iPads and their portability were the main strengths. Students had some concerns over the safety of the iPads in adverse weather and rugged environments, though most of these concerns were eliminated after using the devices with protective cases. Reduced connectivity was found to be one of the main challenges for mobile learning. Finally, students and practitioners views of why they used the mobile devices for fieldwork did not align.