Dr Shahadat Hossain

This study responds to calls for embedding sustainability into higher education by exploring the integration of sustainability into an existing management accounting module. Using a case study approach, the paper reflects on the efficacy of a pragmatic strategy described as ‘adding’ or ‘piggybacking’ sustainability content onto current teaching. While transformational change in curricula is often advocated, this work demonstrates the potential of a more incremental approach, particularly in contexts where time and structural constraints exist. The findings suggest that this method is time-efficient, enables the contextualisation of sustainability within an established discipline, and promotes innovative teaching practices. However, several challenges have been identified, including the limited time to address a complex subject such as sustainability in depth, the development of only a ‘weak form’ of sustainability understanding, and a lack of integration with other accounting modules across the programme. Moreover, the success of such initiatives often depends heavily on the enthusiasm and commitment of individual tutors. This case study contributes to the growing body of literature on sustainability in higher education by offering practical insights and critical reflection on early-stage implementation. It highlights the value and limitations of pragmatic approaches, underscoring the importance of further embedding sustainability in a more integrated and systemic manner.

Emerging technologies have the potential to enhance business operations, and the audit profession today faces a range of challenges that audit firms, as business entities, can address. This research evaluates the impact of emerging technologies, such as blockchain, big data, and machine learning, on auditing methods and processes, examining how auditors may adapt to an evolving landscape. Through semi-structured interviews and a qualitative approach, this study provides an in-depth analysis of the effects of contemporary technologies on the audit profession. The findings offer valuable insights into the opportunities and challenges auditors face in an era of rapid technological advancement, along with recommendations for the future direction of the audit profession. The study also explores the expectations gap and the role of technology in bridging this gap. The results align with existing literature, revealing that integrating new technologies into auditing enhances effectiveness and efficiency. Consequently, auditors must broaden their skill sets and adapt to an ever-changing environment to remain competitive despite ongoing technological advancements.

This study examined the ways in which the Brexit deal and the GBP-EUR exchange rate affected the performance of the FTSE-100 between 1 January 2018 and 31 December 2022. An MGARCH (1,1) model was used in the study to evaluate statistical processes using pre- and post-tests. According to the ARCH effect test, the regression analysis was not as good as this model. The findings showed that the moderating variables of Brexit and the GBP-EUR exchange rate, which were all statistically significant at the 1% level, significantly impacted FTSE-100 returns. In addition, the investigation assessed how the COVID-19 pandemic affected the index’s performance and found that despite the continued influence of FOREX and Brexit, COVID-19 significantly increased volatility. Two scenarios related to Brexit have been studied in this research: soft Brexit, which has a good impact on the pound and UK financial firms, and hard Brexit, which may result in economic difficulties and currency depreciation. The study has made important information available to investors predicting UK stock values. It has acknowledged certain shortcomings, though, like its emphasis on the FTSE-100 and its exclusion of other macro and microeconomic factors. Further research into the long-term effects of Brexit and other economic issues affecting market performance is recommended.

Qatar National Vision 2030 underscores the pivotal role of women in national development and promotes initiatives to enhance gender diversity. Given Qatar’s distinctive religious, social, and cultural context, pursuing gender parity invites broader discourse. While gender diversity is recognised nationally for its significance and benefits, its implementation across all sectors remains uncertain. This exploratory study investigates gender diversity within Qatar’s higher education workforce. A review of existing literature and a qualitative, interpretivist approach involving semi-structured interviews with purposively selected participants inform the research. Findings indicate widespread support for gender diversity; however, equitable representation remains elusive. Thematic analysis highlights legal frameworks and institutional policies alongside cultural and societal influences. Despite anti-discrimination laws, persistent barriers include cultural norms, implicit biases, and limited institutional and societal support. The study advocates for increased awareness and collective action, offering a foundation for future research to develop impactful strategies toward gender equity in Qatar’s higher education sector.

Online education has seen substantial growth over the last few years, particularly in the context of the COVID-19 pandemic. The objective of this study was to investigate the impact of pre-recorded lecture duration and the availability of captioning on student engagement and learning effectiveness during the pandemic. Data was collected through a survey of both undergraduate and postgraduate business students at a British university’s partnership campus in Qatar. The results show that students prefer shorter recordings and perceive them as more useful for their learning. Furthermore, students indicated that captions are a very useful addition to pre-recorded video lectures, and that they use both video and captions together to enhance their learning experience. The findings offer valuable insights into the preferences and experiences of students within the context of an online learning environment. Pre-recorded short lectures with captions offer an advantageous learning environment for students, which educators can consider adopting in post-pandemic teaching practices as a more permanent feature.