/library/oar/handle/123456789/119130 Mon, 22 Jun 2026 02:43:42 GMT 2026-06-22T02:43:42Z /library/oar/handle/123456789/106039 Title: The mediating role of loneliness on the relationship between internet addiction and burnout levels : a PLS-SEM approach Authors: Kuzey, Cemil; Dinc, Muhammet Sait; Güngörmüş, Ali Haydar; Antony, Solomon Abstract: PURPOSE: The aim of this study is to examine the mediating role of loneliness between the internet addictions of accountants with their burnout levels.; METHODOLOGY: Using the survey method, 231 responses were solicited from accountants in Turkiye. A partial least squares structural equation model was constructed in order to test both the reliability and the validity of the measurement, as well as the structural model.; FINDINGS: The results indicated that loneliness partially mediated the relationship between internet addiction with emotional exhaustion and depersonalization, and reduced personal accomplishment levels of burnout.; ORIGINALITY/VALUE: This empirical study investigates the mediating role of loneliness between internet addiction and burnout levels among accountants, using the Partial Least Squares (PLS) regression analysis approach. Sun, 01 Jan 2023 00:00:00 GMT /library/oar/handle/123456789/106039 2023-01-01T00:00:00Z /library/oar/handle/123456789/105988 Title: Expectations gap, market skills, and challenges of accounting education in Saudi Arabia Authors: Alsughayer, Sulaiman A.; Alsultan, Nuha Abstract: PURPOSE: This study investigates accounting graduates' skills gap and the required market skills from the perception of accounting faculty and professionals in accounting firms in Saudi Arabia. It also explores the challenges accounting programmes and faculty face in due rapid changes.; METHODOLOGY: The research uses a combination of methods and data sources.; FINDINGS: The findings show a gap between accounting education and the labour market demands. Accounting programs focus on technical skills and less on other general skills. Accounting graduates lack interpersonal, dialogue, and language skills. These employability skills should be integrated into accounting education to narrow the gap. The results show that the accounting graduates' willingness to learn beyond classrooms and university is one of the critical challenges to equip them with the required skills.; ORIGINALITY/VALUE: The study contributed to the understanding of the accounting education. Understanding the graduate skills gap and the challenges will be helpful to professional bodies, university administrators, business school deans, accounting faculty, careers guidance professionals in Saudi Arabia. Sun, 01 Jan 2023 00:00:00 GMT /library/oar/handle/123456789/105988 2023-01-01T00:00:00Z /library/oar/handle/123456789/105987 Title: The usefulness of local government annual reports for decision-making and accountability purposes in South Africa Authors: Radebe, Nkosinathi E.; Razak, Mahomed; Nomlala, Bomi C.; Mvunabandi, Jean D. Abstract: PURPOSE: To analyze the usefulness or quality of annual reports formulated by the municipalities in the context of decision-making and accountability in the KwaZulu-Natal province in South Africa.; METHODOLOGY: In this study, we employ a 21-index research tool designed by Beest, Braam, and Boelens (2009).; FINDINGS: The results of the study indicate that the quality of the KwaZulu-Natal municipalities' annual reports is quite satisfactory. However, there is scope for enhancement as far as the quality of the annual reports is concerned.; ORIGINALITY/VALUE: This study contributes to the current body of knowledge and further contributes to the enhancement in the usefulness and quality of financial reporting in public sector and belyond. This study has also provided a very robust plan for future researchers. Sun, 01 Jan 2023 00:00:00 GMT /library/oar/handle/123456789/105987 2023-01-01T00:00:00Z /library/oar/handle/123456789/105982 Title: Influence of financial literacy on micro-credit accessibility among rural households in Tanzania Authors: Mwombeki, Frank; Magwana, Ibrahim Abstract: PURPOSE: Microcredits will remain crucial to rural households over a long period as they provide small loans to the needy, making it an essential aspect of rural finance. Due to the rural credit market's structure and financial inclusion problem, rural households often have trouble accessing microcredit. This paper analyzes the influence of financial literacy (FL) on microcredit accessibility in rural households in Tanzania.; METHODOLOGY: Using a large dataset of Finscope households survey in Tanzania, a binary logit estimation technique was utilized to determine the influence of financial literacy on credit accessing decisions of rural households. In addition, a descriptive analysis was done from the selected sample.; FINDINGS: Generally, the analysis showed that financial literacy had a negative and significant effect on the micro-credit accessibility decision of rural households in Tanzania. Education level has a significant positive influence on micro-credit attaining decisions.; PRACTICAL IMPLICATION: The outcome of this research is helpful to policymakers and micro-credit institutions as they provide an insight into the influence of financial literacy on microcredit accessibility. The study recommends financial literacy programmes be established in rural areas to enlighten the citizens about the benefit and proper uses of borrowed money.; ORIGINALITY/VALUE: This paper used actual surveyed data from Tanzanians in all regions. The results are robust to different categories of households and control variables that can also affect micro-credit accessibility decisions. Sun, 01 Jan 2023 00:00:00 GMT /library/oar/handle/123456789/105982 2023-01-01T00:00:00Z