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The main purpose of this paper is to explore access to full-text documents in libraries through Sci-Hub and consider whether it is a blessing in disguise to library users.

Sci-Hub has been a valuable resource for accessing full-text documents. Sci-Hub is potentially problematic from a legal standpoint but has provided a “blessing in disguise” to library users who lack access to academic resources. Sci-Hub has gained significant popularity among scholars and researchers; it has democratized access to academic research. The ability to access scholarly publications for free has provided an important avenue for research and has allowed for greater efficiency and effectiveness in research projects. The legality of the service, concerns about the quality and accountability of the available materials, and the unclear long-term sustainability of the service are some of the challenges associated with using Sci-Hub in libraries.

This paper highlights how the Sci-Hub improves access to full-text scholarly publications for library users. The blessings and challenges associated with using Sci-Hub in libraries and recommendations are discussed.

The current scourge of COVID-19 in educational enterprise requires that libraries tame the wave of the pandemic through effective leadership. This paper aims to investigate library leadership in Nigeria and COVID-19 pandemic.

Descriptive research design was used for the study. A structured questionnaire designed with Google Form and administered online was used to elicit data from 137 heads of academic and public libraries and their deputies in South West, Nigeria.

It was found that transformational and transactional leadership styles were more effective than laissez-faire style in managing libraries during crisis. Library operations were reduced during the COVID-19 era, and communication and meetings were conducted via social media. The spread of the pandemic was curtailed through enforcement of the use of face mask and nose covers and awareness campaign through posters and handbills.

It is the library heads with effective leadership styles that will be productive in the face of the COVID-19 pandemic.

This study is novel, as it approaches the handling of COVID-19 in libraries from the perspective of the leadership styles of the library leaders. No studies have emanated from Africa in this area. The few available narratives are centred around the Western countries. Meanwhile, managers of libraries in Nigeria are not immune to leadership crisis in the handling of the COVID-19 in their respective libraries.

The objective of this research was to propose and validate a holistic framework for information security culture evaluation, built around a novel approach, which includes technological, organizational and social issues. The framework's validity and reliability were determined with the help of experts in the information security field and by using multivariate statistical methods.

The conceptual framework was constructed upon a detailed literature review and validated using a range of methods: first, measuring instrument was developed, and then content and construct validity of measuring instrument was confirmed via experts' opinion and by closed map sorting method. Convergent validity was confirmed by factor analysis, while the reliability of the measuring instrument was tested using Cronbach's alpha coefficient to measure internal consistency.

The proposed framework was validated based upon the results of empirical research and the usage of multivariate analysis. The resulting framework ultimately consists of 46 items (manifest variables), describing eight factors (first level latent variables), grouped into three categories (second level latent variables). These three categories were built around technological, organizational and social issues.

This paper contributes to the body of knowledge in information security culture by developing and validating holistic framework for information security culture evaluation, which does not observe information security culture in only one aspect but takes into account its organizational, sociological and technical component.

The paper aims to describe the construction of this AAAJ special issue as an exercise in creating and consolidating social space for innovative accounting research.

A review of prior literature and the events leading to this AAAJ issue are used to provide a context for the articles appearing in the issue.

The paper suggests that accounting research is implicated in subalternity in complex ways, both through its construction of the subject of research and in its attempts to reproduce accounting researchers habituated to Western academic norms and practices.

The paper sets out some conditions for innovative accounting research on less developed countries and indigenous peoples.

This journal issue is an attempt to expand research space by bringing together authors from different areas of accounting research, as well as a consolidation of vibrant existing streams of research. The paper introduces the special issue.

The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression.

This is a desk based study of existing literature analysed through a framework of management control transformation in developing countries derived from the authors' research.

Research is growing, especially on accounting in state‐owned and privatised enterprises but more is needed on small and micro enterprises, agriculture, non‐governmental organisations, and transnational institutions.

This is the first review of this area and thus should help intending and existing scholars.

The index case of COVID-19 in Nigeria was reported on 27 February 2020. Subsequently, the exponential increase in cases has brought about the partial and total lockdown of cities, the closure of all schools and the shutdown of government offices in order to curtail the spread of COVID-19. COVID-19 and its subsequent drastic curtailment policies have implications on vulnerable groups, especially, informal workers who constitute about 70% of the active working population in Nigeria. This reflective discourse critically engages the plight of informal workers in the context of the COVID-19 pandemic in Nigeria.

The research was guided by the epistemology of pandemic interpretationism. It engages contextual reflections of the plight of economically vulnerable informal workers in Nigeria. Data were collected from secondary sources while rapid case studies were conducted with ten informal workers in Lagos and Ibadan. Afterwards, data were contextually analysed.

Economically vulnerable informal workers in Nigeria have contextually interpreted COVID-19 as an elite disease, imported into Nigeria by the wealthy. In addition, the mass population views COVID-19 containment measures such as lockdowns, movement restrictions and stay-at-home orders as elitist policies, which are aimed at protecting the wealthy and frustrating the poor and economically vulnerable who live on the fringes of poverty. Many informal workers have slipped below the poverty line while struggling to supply livelihood needs, as they were unable to earn daily income and cannot access palliatives. Consequently, they are of the opinion that “Hunger Virus is deadlier than Corona Virus”.

This paper is a contextual reflection on the plight of economically vulnerable informal workers during the COVID-19 pandemic lockdown and movement restrictions in Nigeria. It presents pandemic interpretationism as an epistemological guide and reflectively examines the poverty impact of COVID-19 on the Nigerian informal sector via contextual analyses of secondary data and rapid case studies. The paper uncovers various COVID-19 livelihood experiences and the responses of the informal workers; furthermore, it provides policy recommendations.

The purpose of this study is to evaluate the quality and sensory properties of cookies produced from wheat flour using avocado puree as fat substitute.

Cookies were produced from wheat flour using avocado puree as fat substitute in ratio 0%, 25%, 50%, 75% and 100%, respectively. The formulation of margarine and avocado puree blends was done by using D-Optimal Mixture Design. In all, 20 samples were produced from each substitution level and analyses were done in triplicates to obtain mean values using standard methods. Means were separated by Duncan’s multiple range test, and significances were accepted at less than 5% confidence level (p < 0.05). Proximate and functional analyses were conducted on the flour samples, while cookie samples were subjected to proximate and sensory analyses.

The results of this study revealed that the values of loose bulk density, packed bulk density, oil absorption density, water absorption capacity, swelling power, solubility and dispersibility of the flours at p < 0.05 are 0.3–0.4 g/ml, 0.5–0.7 g/ml, 16.9%–94.0%, 39.7%–80.6%, 461.2%–618.2%, 6.0%–29.8% and 69.0%–82.8%, respectively. The moisture, protein, fat, total dietary fiber, total ash and carbohydrate contents of the cookies at p < 0.05 are 3.6%–16.7%, 6.5%–9.9%, 2.5%–19.2%, 1.7%–1.9%, 1.1%–3.0% and 65.0%–70.7%, respectively. The taste, color, crispiness, texture and overall acceptability of the cookies at p < 0.05 are 7.4–7.8, 6.9–7.5, 7.2–7.9, 7.3–7.7 and 7.4–8.3, respectively. The sensory scores showed that panelists preferred the taste, crispiness and texture of the cookies produced from wheat flour using avocado puree as fat substitute at varying proportion. The sensory characteristics of sample WF⁴ (100% avocado puree) were rated overall best in all the parameters tested followed by sample WF³ (75% avocado puree). Hence, this study established the possibility of producing cookies from wheat flour using avocado puree as fat substitute without a negative impact on the sensory characteristics and the consumers’ acceptability.

The cookies produced from this study are not meant for vegetarians because eggs were added in the formulations and recipes but could be valuable to ovo-vegetarians that may take food with eggs without restriction. The major challenge of this study was that avocados are very expensive in much of the world, so this is only suitable and viable where there is an excess of the fruit.

This study examined the use of avocado puree as fat substitute in cookie production. Effects of avocado puree on proximate composition and functionality of cookies produced from wheat flour were also determined. This approach was novel, and it will encourage the use of avocado for value-added in industrial food production.

This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies.

The study uses a sample of 150 firm-year observations of listed financial sector companies in the Muscat Securities Market, Oman, from 2014 to 2018. Flesch Reading ease and Flesch Kinkaid Index are used as proxies for annual report readability. As part of sensitivity analysis, the study also uses the natural logarithm of annual report pages as alternative readability measures. The investigation is conducted using random effects regression analysis and supported with system GMM estimation for robustness.

The findings of this study demonstrate a decrease in intellectual capital efficiency associated with better readability of annual reports for the financial sector firms. Alternatively, banks report a positive association of intellectual capital efficiency with the Flesch Reading ease score of the annual report. The structural capital and capital employed efficiency are also found to be negatively associated with annual report readability. Corporate governance mechanisms such as dispersed ownership and audit committee size also result in easy-to-read annual reports that support agency theory.

The research was conducted for financial firms of Oman, and thereby the findings can be generalized to the financial sector of countries with similar settings, such as the Gulf Cooperation Council (GCC) region.

The policy implications arising from this study suggest a strengthening of the intellectual capital efficiency and corporate governance mechanisms to improve the readability of the firms and thereby increase investor confidence.

This paper's uniqueness is in the model used to investigate the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of an emerging market.

This paper aims to examine the association between corporate sustainability commitment and cash holding and whether the board’s leadership competency moderates the association.

The sample consisted of Islamic banks in Malaysia from 2017 to 2019. The sustainability commitment was measured based on the dimensions of the economic, social and environment of the Sustainable Development Goals (SDG).

The sustainability commitment of the Islamic banks are low. The regression results are not supportive of the hypotheses on the association between corporate sustainability commitment and cash holding and the moderating effect of board’s leadership competency.

The Islamic banks in Malaysia are still in their early stages to achieve the SDGs, but the trend of disclosure suggests that they are gradually embracing the commitment to sustainability practices. It is in support of the agency theory, with findings indicating greater agency cost that is perceived upon companies with greater sustainability commitments.

This paper integrates the dimensions of the SDG with the value-based intermediation guideline by Bank Negara Malaysia in measuring sustainability commitment of Islamic banks.