Program Management Research Articles

Do We Contribute to Women's Empowerment? Insights From a Nutrition-Sensitive Agriculture Project Implemented in Nong, Laos.

The gender-gap in power is still persistent around the globe. Nutrition-Sensitive Agriculture (NSA) interventions have been implemented to increase women's empowerment as a goal in itself, and as a pathway to food and nutrition security (FNS). However, contradicting evidence exists on whether the interventions, besides food security, realize women's empowerment. Furthermore, the concept of women's empowerment has different meanings across different cultures, regions, and countries. To assess the understanding of, and perspectives on, women's empowerment among different stakeholders in the context of an NSA project in Laos, and to assess whether this project contributes to women's empowerment and FNS. Semistructured interviews were conducted with local implementers of NSA interventions (n = 13) and senior program managers and advisors (n = 5). Six focus group discussions were conducted with community members (n = 46). Our findings reveal that community members had a materialistic understanding and local implementers an instrumental understanding, in contrast to senior program managers and advisors, who had an egalitarian understanding of women's empowerment. The level of women's empowerment in Nong was considered low by all respondents. Furthermore, respondents reported that the NSA interventions had a positive impact on FNS, but not on women's empowerment. In a community in which both women's empowerment and FNS are low, working with women may contribute to FNS, but not necessarily contribute to women's empowerment. Nevertheless, from an emic perspective, women do feel more empowered as the interventions contributed to increased household capacity to address FNS.

Strategic program management: Performance accountability driving use in national governments

AbstractStrategic program management (SPM) is an approach for advancing the aspirations of programs and their impact. While programs are omnipresent in government, concerns exist that they are not always strategically managed. Studies that examine SPM are lacking. This study defines and conceptualizes SPM, examines it in two national governments (Brazil and Indonesia), and focuses on felt performance accountability as a driver of SPM use. SPM use is highly uneven, and despite concerns about the effectiveness of performance accountability in the public sector, a key finding is that program managers' felt performance accountability is associated with increased SPM use by program officials. Managers' performance accountability also increases political appointees' support for programs and decreases their interference with program priorities. These findings are important because they provide a means for program officials, typically civil servants, to strengthen the strategic direction of public programs. Recommendations are made for strengthening the performance accountability of managers.

Bridging the "know-do" gap to improve active case finding for tuberculosis in India: A qualitative exploration into national tuberculosis elimination program staffs' perspectives.

In 2022, India's national tuberculosis (TB) elimination program (NTEP) commissioned a national level evaluation of active case finding (ACF) for TB to guide evidence-based strategic planning. As part of this evaluation, based on secondary data analysis we observed that the quality of ACF was suboptimal in 2021. Hence, this study aimed to understand the enablers, barriers, and suggested solutions to improve ACF for TB in India from NTEP staff (provider) perspective. This was a descriptive qualitative study involving key informant interviews from six districts and eight states, conducted between February and August 2023. We purposively selected key state- district- and sub-district-level program managers and implementers who were experienced and vocal. The interviews were audio recorded and transcribed verbatim by research interns and investigators. Two investigators independently did manual descriptive thematic analysis, and a third investigator resolved inconsistencies. The themes and categories emerged by collating together the results of the coding process. A total of 34 key informant interviews were conducted and of these, four were repeat interviews. Adequate budgets for ACF including incentives, performance review mechanism, engagement of all stakeholders, adopting a community friendly approach, use of rapid diagnostic tests and digitalization were the perceived enablers. In some states ACF was implemented in general population (not restricted to high-risk population) following directives at state level. There were limited mechanisms to ensure ACF quality indicators were met before disbursing incentives and cross-verification of the aggregate ACF care cascade numbers that were reported in Ni-kshay (electronic TB information management system under NTEP). In addition to the state and district level implementers having limited understanding of concepts around ACF (quality indicators, number needed to screen and yield), we also inferred the presence of a 'know-do' gap for many activities under ACF. The suggested solutions were around capacity building and quality improvement strategies. The existing national ACF guidance should be revised to emphasize capacity building, need to carry out ACF in high-risk (not general) population, quality control-linked incentives, and regular implementation monitoring of the activities. This should contribute towards better coverage and improved quality translating into better ACF outcomes.

Development method in a large-scale public sector IT programme

The Norwegian parental benefit programme started as a large-scale information technology operation to automate and provide self-service solutions for parental benefit applications. This benefit replaces lost salaries for about 100,000 parents every year while parents are home with new-born children. A previous programme to modernize IT solutions was stopped. The new programme replacing legacy solutions from the 1970s was seen as a large, complicated, and risky undertaking with a cost limit of USD 130 million. Initially, this programme had three main releases based on an internal development method combining project management and agile methods. During the second release, the programme experienced challenges with coordinating work across the business and development projects. The programme manager established a task force to propose changes in the development method for the last release. We then ask the question: If you were part of this task force, what should the programme manager do to remedy the coordination challenges for the last release? This teaching case is based on a longitudinal case study and is relevant for graduate or continuing education courses in information systems development or IT project management during which students learn how to organize efficient software development at scale.

Impact of School-Based Feeding Program on Pupils Reading Performance in San Gabriel Elementary School

This study examines the impact of a school feeding program on the reading skills of Grade IV pupils. The research hypothesizes that a well-structured and effectively implemented feeding program can enhance pupils' reading performance. Specifically, the study aims to determine how the school feeding program influences the reading performance of Grade IV pupils at San Gabriel Elementary School during the 2022-2023 school year. The study sougth to address several key questions: What is the socio-demographic profile of the pupils (age, sex, parents’ education, family income, and BMI)? What is the impact level of the school feeding program in terms of physical facilities, fund management, paraphernalia, and food preparation? What is the reading performance of the pupils? Is there a significant relationship between the pupils’ socio-demographic profile and the effectiveness of the school feeding program? Lastly, is there a significant relationship between the feeding program’s impact and reading performance? The research employs a descriptive-correlational design and involves 32 Grade IV pupils from San Gabriel Elementary School, selected through purposive sampling. Data collection instruments included a modified pupil profile survey and a school feeding program assessment, with responses measured using a 5-point Likert scale. The data were analyzed using frequency, percentage, mean, standard deviation, Biserial Correlation, and Pearson r. Findings reveal that the pupils, all aged 9, consist of an equal number of boys and girls. Most parents had completed high school, and family incomes were typically below 9,000 pesos. Pupils generally had a normal BMI. The school feeding program was found to have an outstanding impact on both nutritional support and reading performance, with a significant correlation between program management and pupils' reading improvement. A significant relationship was also found between the socio-demographic profile and program effectiveness.

The Management of Sports-Oriented Physical Education Program in China

This quantitative research determines perceptions students on the sports-oriented physical education program in a selected university in China in terms of Seasons, Team Affiliation, Formal Competition, Record Keeping, Culminating Events, and Festivity. Mean scores of each construct were used to determine satisfaction levels overall and assess differences by demographic factors, including sex and year level, through a quantitative analysis approach. Students overall rated the program highly, expressing that it is generally well-run across all dimensions. Festivity received the highest scores, highlighting students' appreciation for community development and the celebratory aspects of the program. No statistically significant differences were found by sex or year level, suggesting the program is perceived as accessible and fair for all students. Some areas for improvement were identified, such as competition fairness and record-keeping practices. Recommended adjustments include increased transparency in competition guidelines, comprehensive record-keeping practices, and introducing flexible team roles to better meet student expectations for engagement, skill development, and satisfaction within the PE program. These findings suggest that the physical education program is organized effectively to accommodate diverse student abilities, fostering an inclusive environment.

The Role of Program and Project Management in Increasing the Competitiveness of Russian Universities: A Comparative Analysis Including China and India

The Role of Program and Project Management in Increasing the Competitiveness of Russian Universities: A Comparative Analysis Including China and India

Determinants Influencing Utilization of Antenatal Care Services in Tabora Region, Tabora Municipality, Tanzania

This study examines the determinants influencing the utilization of antenatal care services (ANC) in in Tabora region with a particular focus on Tabora Municipality, Tanzania. The study used both quantitative and qualitative methods to analyze the problem. The study uses primary and secondary data obtained from the field. Tools used for data collection were questionnaires, interviews, and observation. This study employed a cross-sectional research design. This design was preferred because the design allowed the collection of data from different groups of respondents at one point at a time. Similarly, the design had a greater degree of accuracy and precision in the data collected and used for statistical description and interpretation. The study found that there was low utilization of antenatal care services in Tabora Municipality. The study revealed that the low utilization of ANC in Tabora Municipality can be solved by addressing the determinants that are responsible for the low use of ANC services. The study identified a number of determinants that influence ANC visits such as spousal involvement in antenatal clinics, the attitudes of health service professionals, clinic opening days for the antenatal care services by client satisfaction and integrated approach to antenatal care services. The determinants that affect the use of ANC visits are not only many and complex, but they play different roles in different situations. The study revealed that men and the whole community should be included in the ANC campaign so that they understand more about potential risks for pregnant women. This would increase the level of ANC use and thus reduce the high incidence of maternal and neonatal death in Tanzania including the Tabora region that results from poor utilization of ANC services. Also, this study adds knowledge to health service providers in understanding the determinants that limit pregnant women’s utilization of antenatal services finding ways to improve the services and encourage women to utilize ANC services. The study findings will enable programme planners, policymakers, implementers and managers to come up with strategies for interventions that will enable pregnant women to start seeking and utilizing ANC services early in pregnancy and to have fewer pregnancy complications that lead to maternal and neonatal deaths

Re-engineering Agricultural Innovation in Southeast Asia (RAISE-Asia)

Feeding the growing global population and reducing poverty require innovative approaches in agriculture and food systems to sustain the planet’s health and food requirements. Sustainable development can be achieved by generating new knowledge and translating them into use through innovation process. A customer-oriented technology readiness level (COTRL) tool is presented to re-engineer agricultural innovation by systematically assessing new agricultural technologies with customer input and ensuring that the early design of the scientific research already has the end-products in mind. The COTRL methodology will integrate research, prototyping, and commercialization efforts and facilitate a disciplined and impactful innovation process. It will guide researchers and scientists, research managers and coordinators, funding agency program managers, policymakers, and other personnel involved in bringing scientific discoveries to market for societal impact. The COTRL framework can be used to strengthen the collaboration among academia, research institutions, networks of excellence, and the private sector in the ASEAN to create an effective ecosystem for manpower and structural capability development, knowledge sharing, and business development within and across member states.

The Adaptation of Executive Education Programs in Thailand during the COVID-19 Pandemic

This study explores the factors influencing the management of an executive education (EE) program in Thailand during COVID-19. The pandemic caused significant disruption, necessitating a rapid shift to online learning and curriculum reassessment. This case study focuses on the redesign of a Thai business school's EE program. Data was collected through semi-structured interviews with participants and program managers. Key preliminary findings highlight the importance of C-level guest speakers, project-based learning, and a balance of practical and theoretical approaches. The study also underscores the value of online networking, strong alumni networks, and using COVID-19-related content as learning tools. The results suggest that business schools should integrate learning theories to foster innovation and adaptability, ensuring dynamic curricula and impactful research to meet the evolving global landscape.

The Icehearts Europe Implementation Guide to promote a mentoring programme for youth mental health

Abstract Issue/problem In Europe, 9 million young people (10-19) suffer from mental disorders and 70% of children and adolescents with mental health problems do not receive appropriate interventions at a sufficiently early age. Moreover, during the Covid-19 pandemic a high prevalence of depressive symptoms, anxiety and sleep disorders was observed in the population aged 4-19 years. The Icehearts Europe project (funding: EU4Health 2022 Programme) aims to disseminate at EU level a long-term programme for supporting health and wellbeing of disadvantaged children and adolescents. It is inspired by the Finnish best practice Icehearts, a 12-year long mentoring programme. Five pilot countries (Italy, Denmark, Spain, Slovenia, Estonia) will test the model to raise European awareness of how it works and to get more countries and organisations involved. Description of the problem Icehearts Europe is a preventive mentoring programme based on team sports, recreation and school support activities, with a child-centred community approach. To facilitate its implementation, a practical guide has been developed for grassroots sport and social promotion organisations to help them implement the model in their own contexts. The guide is the result of both a multisectoral cooperation between grassroots sport, health, universities, NGOs, and qualitative study activities (bibliographic research, study visit, group work, analysis of the situation and needs of local contexts). Results From February 2024 the Icehearts Europe Implementation Guide is available in six languages at https://www.icehearts.eu/resources. It is now being adapted by the Icehearts Europe partners into an online training programme for managers. Lessons The guide has incorporated lessons learnt from the Finnish model, considered as an evidence-based approach. It contains several operational tools to implement Icehearts Europe and can be adopted using different approaches: there is no one-size-fits-all solution. Key messages • Developed as a support to the Icehearts Europe piloting partners and as a basis for a fully-fledged online training programme for future Icehearts Europe managers. • To facilitate the implementation of early interventions to promote health and wellbeing of children and adolescents and enable them to cope with disadvantaged conditions.

Identifying the zero-dose and under-immunized children in Bangladesh: Approaches and experiences.

This paper presents and elaborates on empirical methods and approaches used to identify Zero-Dose (ZD) and Under-immunized (UI) children as well as the communities that these children reside in within Bangladesh. This paper also describes demand- and supply side-barriers that lead to children being ZD and UI in the country. Time period for the study was December 2022-May 2023. The study methodology encompassed secondary data analysis using data from national surveys, primary data collection and analysis via a lot quality assurance sampling (LQAS) survey and also, qualitative data collection and analysis. Study population included caregivers of children aged 4.5 months (4 months 15 days) to 23 months for the LQAS survey. The qualitative component included policymakers, program managers and service providers working in immunization as well as mothers in the selected study areas who had a living child aged less than 2 years as the study population. Our data analysis confirms existence of ZD and UI children in areas which were categorized into haor (wetlands), hilly, char (sandy/silty land surrounded by water), coastal, plain land and urban slums. Determinant analysis showed that the mother's level of education, antenatal visits made, and access to media were significantly associated with children being ZD or UI. Reproductive autonomy emerged as a key factor that had prominent impact on a child being ZD. The qualitative analysis indicated the importance of population migration, health workforce shortages and lack of access to transportation as prominent barriers to immunization. Notably, the methods and approaches used in this study are both effective and easily replicable to identify ZD and UI children. The drivers of ZD and UI along with the barriers to immunization provide potential areas for intervention by policy-makers and can apprise about interventions to be tested in future implementation research.

Understanding smoking cessation process in Tunisia from 2020 to 2023: description of quit attempts

Abstract Background Many smokers attempt multiple cessation methods before seeking specialist intervention. This study aims to describe these prior cessation attempts and identify relapse factors to enhance support for these individuals. Methods Data from 440 patients consulting the Department of Epidemiology Statistics at Abderrahman Mami Hospital from 2020 to 2023 were analyzed. It included information on previous quit attempts, methods used, longest duration of abstinence, number of attempts, reaction to cessation, and reasons for relapse. Statistical description was conducted using IBM SPSS 25. Results Among participants, More than half of the smokers had previously attempted to quit smoking 63,4%, with an average of 2 attempts ± 1,7 (0-10 attempts) per patient. The majority of patients (86.8%) quit smoking without using substitution methods. Among those who resorted to substitution, nicotine replacement therapy was the most frequently used method (n = 30; 6.8%). The longest duration of abstinence averaged 8 years. The main reaction to smoking cessation among patients was an improvement in their health (9,1%). The most common reasons for relapse were psychosocial problems (5.5%), followed by relapses during social events (4.3%), and withdrawal symptoms (3%). Conclusions This study emphasizes the importance of considering each patient’s journey during their smoking cessation process. Analyzing these factors will enable better management of the cessation program with the patient, as well as a deeper understanding of their feedback regarding our program, ensuring long-term cessation success. Key messages • Failed spontaneous quit attempts prior to NRT initiation are prevalent among smoking patients. • Understanding failed spontaneous cessation attempts can guide the development of more effective strategies.

Optimizing Colorectal Screening in Portugal with Process Mining

Abstract Background Efficient healthcare screening programs management influences patient outcomes. Process mining has emerged as a powerful tool to enhance these programs by refining complex workflows and pinpointing operational deviations. Objectives This study utilizes process mining techniques to analyze the colorectal cancer screening program in Northern Portugal, focusing on detecting deviations and performance bottlenecks in process models. Methods This screening program started in March 2018, but process mining was only used on data posterior to 2020. Over 1 million case observations from administrative data were included in the process model analysis, involving more than six key process activities and numerous resources. We used new software and statistical tools for process mining to rapidly compute observations and filter for different operational needs and monitor interventions. Results The discovery analysis identified deviations, such as unexpected performance issues and irregular activity sequences. Although over 100 traces were identified, fewer than five traces accounted for more than 90% of all case paths, indicating the most common traces that have a true impact in participation rates, referral rates, and treatment rates. Notable differences in resource performance during specific periods, such as COVID-19 or seasonal events, were also observed. These findings provided insights for adjusting resource allocation and improving coordination, with impact in minimizing seasonal phenomena or peak production periods. Lessons Process mining offers actionable insights for effective health program coordination, enabling the monitoring and timely response to process deviations. With key areas for action identified in a more timely and precise manner, we can enhance efficiency, and expand population coverage and treatment referral. Future initiatives will focus on further process optimization and national coverage expansion using these management tools. Key messages • Process mining revolutionizes healthcare by enabling the strategic management of complex oncological screening program workflows. • Comprehensive data analysis across the patient pathway enhances program efficiency and expands treatment access.

Handling client financial insolvency in maternity services: An occurrence, experience and policy gap qualitative analysis among healthcare stakeholders in North-Central Nigeria.

To assess the occurrence of client financial insolvency, experiences of key healthcare stakeholders, and policy gaps on handling the situation during maternity services. A qualitative study was conducted in North-Central Nigeria. Participants were key healthcare stakeholders including healthcare workers from private, primary, secondary, and tertiary facilities, healthcare administrators/facility-heads, program managers and policy makers at local and state government levels through In-depth and Key Informant interviews. Identified themes were occurrence, experiences of stakeholders, and prevention of client financial insolvency. Data were analyzed with the Nvivo statistical package. Participants confirmed the occurrence of client financial insolvency. Clients' inability to pay hospital bills was due to being indigent, awaiting support from relations, or clients who were uncommitted to the payment. Health facilities lack guiding policy documents; potential cases are referred from private to public or from primary to secondary/tertiary facilities. Methods of handling financial insolvency included healthcare worker-related (staff scavenging for needed consumables, fund-raising among facility staff), facility-related (revolving fund, medical social welfare, welfare committee, discharge with re-payment plan, fee-waiver), community-related (ward development committee, religious organizations/philanthropists) interventions, or hospital detention of insolvent clients. Although clients' bills did not increase during detention, many clients did not honor post-discharge re-payment agreements. Participants suggested a client-friendly billing system, early initiation of birth preparedness, partner involvement, and a rapid scale-up of health insurance for pregnant women to curb financial insolvency. Tackling client financial insolvency requires policy documents, support to private facilities, effective debt-recovery mechanisms, and scale up of health insurance for pregnant women.

Wasting coexisting with underweight and stunting among children aged 6‒59 months hospitalised in Garissa County Referral Hospital, Kenya.

Management of undernourished children depends only on wasting yet it can coexist with underweight and/or stunting. Among children admitted to hospital with acute illness, we determined the proportion with wasting coexisting with underweight and/or stunting and their risk factors. A retrospective review of hospital records of children 6‒59 months old admitted at Garissa County referral hospital, Kenya, from January 2017 to December 2019 was conducted. Using World Health Organization 2006 growth standards, undernutrition were defined: wasting as Weight-for-height Z-score < -2, stunting Height-for-age Z-score < -2 and underweight Weight-for-age Z-score < -2. We studied wasting coexisting with underweight and/or stunting. Among 624 children recruited, 347 (56%) were males and 511 (82%) <24 months old. Diarrhoea 210 (34%) and pallor/anaemia 310 (50%) were the most frequent admission diagnosis. HIV infection was present among 8 (1.3%) children. Wasting, underweight and stunting were present among 595 (95%), 518 (83%) and 176 (28%) children respectively. 161 (26%), 506 (81%) and 161 (26%) children had wasting coexisting with stunting, underweight and both stunting and underweight respectively. In the multivariable regression, diarrhoea was positively associated with wasting coexisting with stunting (adjusted risk ratio [aRR = 2.96] [95% CI = 2.06‒4.23]) and anaemia with wasting coexisting with underweight (aRR = 1.23) (95% CI = 1.03‒1.47). Overall, 343 (55%) children were discharged alive, 67 (11%) absconded from the wards, 164 (26%) were transferred to another hospital and 50 (8.0%) died before discharge. The risk of inpatient death was 10.3%, 7.9%, 8.4% and 6.8% among children not wasted, wasted only, wasted & underweight, and wasted and underweight and stunted respectively (Chi-square p = 0.60). The study reports an unacceptably high levels of undernourishment, including coexisting forms of undernutrition among hospitalised children. This highlights a public health priority for current nutrition therapeutic care and need of continuity of care among those children discharged alive in the community-based management of acute malnutrition programmes.

Adult day programs and their effects on individuals with dementia and their caregivers (ADAPT-DemCare): a realist synthesis to develop program theories on the how and why

BackgroundAdult day programs aim to facilitate aging in place by supporting the health and well-being of persons with dementia and providing respite to their caregivers. However, studies on the effects of day programs are inconclusive, and we especially lack insights into the context conditions and mechanisms of day programs that may produce different outcomes for different groups of persons with dementia and their caregivers. Our objective was to conduct a realist review, synthesizing research on day programs to develop program theories explaining how and why day programs do or do not produce positive or negative outcomes for different groups of persons with dementia, and caregivers.MethodsWe identified 14 literature reviews (including 329 references published between 1975 and 2021) on adult day programs. From this initial pool of studies, we will include those that focused on day program attendees with dementia or meaningful cognitive impairment, and/or their caregivers, and that report how day program contexts (C) and mechanisms (M) bring about outcomes (O) for attendees and caregivers. We will extract CMO statements (i.e., narratives that explain how and why day programs do or do not bring about certain outcomes for whom and under what circumstances). Using additional focused searches, citation mapping, citation tracking, and discussions with our researcher and expert team members, we will identify additional references. CMO statements will be synthesized, transformed into hypotheses, and linked and visualized to form program theories. Using focus groups and the James Lind Alliance Priority Setting Partnership method, we will discuss and prioritize our CMO statements and refine our program theories with 32 experts (older adults, caregivers, Alzheimer societies, caregiver organizations, day program staff and managers, and health system and policy decision makers). DiscussionBy identifying essential elements and processes of day programs and related knowledge gaps, this study will generate much-needed knowledge to leverage the full potential of day programs so they can provide appropriate care, preventing premature institutionalization, and unnecessary acute and primary care use. This will ultimately improve the quality of life of persons with dementia and their caregivers, alleviate caregiver burden, and reduce social costs. Systematic review registrationPROSPERO CRD42024504030

Dr. Meena and mission maternal health: building allies in the government hospital

Research methodology The case study is based on field data, including in-depth semi-structured interviews with the main protagonist and related stakeholders of a large government hospital in Western India. After informed consent, the interviews with the stakeholders were conducted, transcribed and analyzed verbatim. In addition, secondary data from policy reports, newspaper articles and government websites was used to create the case. Since the protagonist works in the government system, her identity and other identifying information are disguised to maintain confidentiality. Case overview/synopsis The case study investigates the leadership challenges in a healthcare facility/hospital in public health. It traces the evolution of Dr Meena Sharma (Dr Meena), a leader in the government hospital ecosystem facing challenges such as infrastructural deficiencies, manpower deficit, healthcare bureaucracy and heavy patient load. This first-generation medical practitioner who transitioned from a private practice to a governmental one juggles balancing her demanding clinical practice, administrative responsibilities and teaching in the government hospital with her family responsibilities setup. However, in the wake of the upcoming LaQshya – Labour Room Quality Improvement Initiative by the Ministry of Health &amp; Family Welfare, she strives to put together and motivate her team to work toward improving the quality of care during delivery and the immediate postpartum period at her hospital. Various issues arise in the organizational leadership for a woman leader such as adopting appropriate leadership style and using appropriate motivation and communication strategies for optimal performance. Complexity academic level The case study is aimed at teaching/training a) departmental heads of public and private hospitals, b) health program managers at higher and middle-level leadership roles, c) health policymakers at various levels in the government and other organizations and d) graduate and postgraduate students of public health, hospital management/administration. In addition to this, it can also be used for general management programs to teach organizational behavior, communication and leadership courses.

The ups and downs of managing study abroad: Insights from Spanish higher education

This study delves into the experiences with managing study abroad reported by two mobility programs stakeholders: the vice-dean of International Relations and an Erasmus coordinator at a Faculty of a Spanish University. By means of content analysis of semi-structured interviews, this article aims to shed light on the intricacies of study abroad management in Spain, focusing on: 1) the types of study abroad programs that they are in charge of and their peculiarities, 2) the evolution of study abroad management in their institution, taking into account the pre- and post-pandemic period, and 3) the constraints and improvements to study abroad programs management that they are cognizant of. By approaching two types of stakeholders, considered to represent top-down and bottom-up study abroad management, the present study aims to triangulate perceptions from different actors that participate in the governance and guidance of study abroad in Spanish higher education.

Developing illustrative examples for revenue recognition in credit card rewards programmes

Orientation: The literature does not provide illustrative examples of specific credit card rewards programme (CCRP) transactions.Research purpose: The objective of the research was to develop and confirm illustrative examples for co-brand CCRPs, complex CCRPs and CCRPs offering cash rewards after the effective date of International Financial Reporting Standard (IFRS) 15.Motivation for the study: Credit card rewards programme management in practice acknowledged the need for illustrative examples of accounting for CCRP transactions.Research approach/design and method: This qualitative study used document analysis to develop the illustrative examples; and to confirm the examples, the Delphi technique was applied.Main findings: Illustrative examples were developed (based on existing literature, including IFRS) that show the differences in accounting treatment based on the type of CCRP. The initial recognition of the award credits liability, the proportionate derecognition of the liability when award credits are redeemed, and a change in the expected redemption rate are included in the examples. The study also clearly indicates the differences in the structure and functioning of each type of CCRP that support the different accounting treatments suggested.Practical/managerial implications: This study contributes to practice by providing CCRPs with illustrative examples that could reduce uncertainty and inconsistencies in practice. The illustrative examples developed make the theory – specifically principle-based IFRS – more practical and could improve faithful representation, as well as make transactions easier to verify (audit).Contribution/value-add: This study underscores the need for educators to train students in applying principle-based standards like IFRS 15 to complex transactions, fostering critical thinking and workplace readiness.