Standard Set Research Articles

Transparent Banking: Unveiling the Drivers of Online Circular Economy Disclosure in European Banks

ABSTRACTIn response to global efforts to address climate change, biodiversity loss, and ecosystem degradation, the transition to a circular economy (CE) has emerged as a key strategy for achieving sustainable development. Financial institutions, particularly banks, play a pivotal role in this transition by supporting companies through financial and legal frameworks, network development services, and advisory support, while also adopting internal sustainable practices. Given their central role in the CE, banks are also expected to enhance transparency by clearly communicating their CE initiatives and raising awareness. Despite this, CE disclosure (CED) practices among banks have received limited attention in academic literature. This study, through the lens of legitimacy theory, aims to address this gap by examining the level of CED in European banks and the impact of certain bank characteristics—such as size, age, Internet visibility, and internationalization—on the amount of CE information disseminated through their official websites. The econometric analysis, conducted on a sample of 107 European banks, reveals that size, Internet visibility, and internationalization positively influence the amount of CE information disclosed, while age has no significant effect. The findings enhance the knowledge of how banks manage and communicate their CE efforts, providing valuable insights for banks, policymakers, and standard setters.

Technology Transformation, Implementation of Accrual Accounting, and Compliance with PPh Article 23 at Pt. Media Pressindo: An Ethnomethodological Study

This study uses a qualitative ethnomethodology approach to explore the technological transformation, accrual-based accounting implementation, and compliance with article 23 Income Tax at PT Media Pressindo. The research employs observation, direct fieldwork, and in-depth interviews to understand employees' social, cultural, and behavioral dynamics in adapting to accrual-based technology systems. The study is grounded in theories of post-implementation changes in accrual accounting, the accountant’s role as a standard setter, consultant, business catalyst, and organizational locomotive. The findings indicate that employees’ interactions with accounting technology are more habit-driven than efficiency-oriented, with minimal understanding of accrual concepts at the operational level. A lack of innovation-driven work culture further challenges the transformation. Shifts in work patterns require cultural adjustments and targeted management support, including enhanced tax literacy to ensure compliance with Article 23 Income Tax. This study introduces a new theory, Subjective Value-Based Accounting Transformation Theory, which highlights that the success of accounting technology implementation depends not only on technical systems but also on technical systems and subjective values reflecting social interactions, trust, and organizational culture. These findings underscore the importance of improving efficiency, fostering innovation, and strengthening tax literacy as part of accounting technology transformation strategies.

Assessment of Child Care Institutions in India: Perspectives from Children Who Have Transitioned From Institutions

ABSTRACTThis study focused on assessing the former residents' perspectives of the quality of care provided in child care institution in India, particularly those rehabilitated from the facilities in the Manipur region. With a large share of the world's children population, India takes up the responsibility of bringing care to millions of children who are orphaned or destitute. The Juvenile Justice (Care and Protection) Act sets standards for protection of the welfare of children in institutional care; however, concerns of poor care quality as well as abuse and trafficking continue to be raised. The methodology applied in this study uses a qualitative technique with a fundamental interpretative design to explore the lived experiences of children who have exited these institutions. Findings from the study illuminate large discrepancies between children's need for independence and their ability to thrive independently after care, including insufficient post care preparation, inconsistent levels of emotional support, and meagre educational and skill building opportunities. These findings contrast previous studies that tend to focus on pervasive structural and regulatory shortcomings in child care institutions, while neglecting to consider the relational lived experiences of children in the aftermath of institutional care. This study stresses the need for a thorough nurturing approach to care that not only supplies children with the practical essentials to live independently but additionally handles their emotional needs. As such, this study provides important recommendations for governments, child welfare practitioners and organizations that wish to improve the institutional care and the long‐term trajectories of children leaving care.

Assessment Implementation Measures (AIM): The Journey Towards the Tool Validity.

To establish the construct validity of the Assessment Implementation Measures (AIM) tool to accurately assess faculty perspectives on implemented assessment systems, facilitating the alignment with set standards. Qualitative Study. Place and Duration of the Study: The study was carried out at RIPHAH International University and data were collected from participants (senior faculty members) involved in teaching and assessment of undergraduates from various medical and dental colleges in Pakistan. Google form questionnaire was distributed using email and WhatsApp. The data were analysed using IBM AMOS SPSS version 24. It was a 30-item tool. The sample size was calculated using 1:10 item-to-participant ratio. Hence data were collected from 313 participants. Confirmatory factor analysis was done to establish construct validity. The indices of confirmatory factor analysis of the tool showed a discrepancy. To remove this discrepancy, items with weak item-loading values were removed. In the end, the tool was reduced to 13 items belonging to three domains. The final model was improved by excluding items from the original model. A re-validation study with a careful selection of experienced participants from various institutional backgrounds having baseline knowledge of medical education is suggested to improve the results. AIM Tool, Confirmatory factor analysis, Medical education, Assessment.

Analysis of Homestay Development Potential in the Marine Tourism Area of Sanrobengi Island, Takalar Regency

This study aims to evaluate homestay standards in community houses on Sanrobengi Island, Boddia Village, Takalar Regency, with reference to the Minister of Tourism Regulation No. 9 of 2014. The methods used include qualitative and quantitative approaches, including surveys, interviews, and secondary data analysis, to analyze homestay assessment indicators as well as identify factors that influence their development potential. The results show that although some homestays have not fully met the set standards, there are great opportunities for development, supported by the uniqueness of the local culture, the friendliness of the community, and the potential for natural tourism. The findings provide important insights for stakeholders in designing sustainable development strategies and enhancing the attractiveness of homestays on Sanrobengi Island.

Post COVID-19: Advancing medical laboratory service integration in nigeria and progress towards establishing integration guideline

BackgroundThe Nigerian healthcare system, including medical laboratories, operates in a three-tiered structure across public and private sectors. Lessons from COVID-19 show the urgent need for a guideline to drive medical laboratory service integration. ProblemLack of operational guideline to drive the integration of laboratory services has resulted in siloed operations across different medical laboratories causing duplication of resources, coordination issues, and inefficiencies. AimTo highlight the development processes of medical laboratory service integration guideline and discuss its key provisions. MethodThe Medical Laboratory Services Division (MLSD), Federal Ministry of Health (FMoH) initiated the development of a national guideline for integrating medical laboratory services. Partnering with stakeholders and engaging two consultants, a technical workshop was facilitated in January 2024. The Consultants garnered the initial inputs stakeholders made at the five-day meeting. The inputs were collated and organized to produce the guideline. The guideline was circulated to participants and other stakeholders for review and feedback received was used to finalize the document. The MLSD with support from partners further held a three-day stakeholders’ meeting in May 2024 to validate the document before submitting it to the Health Minister for endorsement. ResultThe guideline sets standards for achieving medical laboratory services and systems integration across different medical laboratories. The contents of the guideline are enumerated and respective recommendations made under each element are highlighted. ConclusionThe implementation of the guideline will help harmonize services, improve access to diagnostics, streamline processes, reduce redundancies, optimize resource utilization, enhance communication, data sharing, and pandemic preparedness.

The Challenges to Provide Qualified Healthcare, Role of Human Capital, Job Performance Job Satisfaction and the Impact on the Economic Growth. A Review of Literatures

Healthcares prevention and treatment services quality is provided by qualified human capital that has good employee performance and good empoloyee satisfaction. Human capital is the main source of the economic and it has an important role as an economic asset that produce productivity, that is important for developing economic growth and prosperity of the country. The quality of healthcare prevention and treatment services is the service products that also can be the part of the economic and economic growth, that is produced by qualified human capital as human and management resources as the subject that can be supported by good employee performance & satisfaction and good hospital structures, infrastructures, technology and services. Quality of healthcare is patient oriented highest level of healthservice and treatment to provide safe, informative, efficacious, effective, fast-accurate and reliable healthcare services according to WHO updated clinical guidelines and standards of structures (management, system,policy) & infrastuctures (building etc) that have been adjusted by the time and adapted to the environment & cultures, which meet patient needs & demands with good performance and satisfied provider. Quality of healthcare provides a consistent delightfully and satisfactorily feeling of the patient and healthcares provider. Healthcare quality definitions common to all stakeholders involve offering patient oriented cares that contributes to patient well being satisfaction (known as patient satisfaction) and that is provided by good and satisfied employees performance as human capital resources that supported by good stuctures and infrastructures. Human capital is an economy asset, its is defined as the capacity and the stock of ability of human being to produce an income that important as fundamental source of economic growth. Human Capital refers to people knowledge-training-education, skill-ability-experiences, leadership-organization-motivation. creativity, innovation (organization, marketing, service & technology adoption) and health of individual in workforce. Job performance is an employee aptitude/ability in the accomplishment of a given task that are determined in their job description. that is measured against pre set standards of accuracy, completeness, cost and speed. Job satisfaction measure the personal pshycological effect .Job satisfaction is a pleasurable or positive emotional state resulting from the assessment/evaluative of people job or job experiences, that can be measured as cognitive (knowledge), affective (emotional) and behavioral components.

The intersection of artificial intelligence and rehabilitation sciences: promoting originality and integrity in research

Artificial Intelligence (AI) as a scientific discipline is an exciting opportunity for the development of a new direction in rehabilitation sciences and the improvement of patient care and research approaches [1]. Nevertheless, this integration brings a lot of problems to the issue of credibility and novelty around the processes of researching practices. Thus, this editorial is devoted to these questions, stressing the importance of a strong ethic compared to the standards for research in this shifting context. AI technologies have started influencing Rehabilitation sciences by offering individualized intervention, patient tracking, and optimization of the results by using big data analytics [2, 3]. For example, the machine learning approach may retrieve an avalanche of data to predict rehabilitation strategies that may be effective for patients with particular characteristics [4]. Nonetheless, as more developments are created through the utilization of artificial intelligence, the likelihood of ethical concerns and questions regarding originality in research rises as well [5]. Scientific practice requires creativity and any utilization of AI needs to hold to this regulated element of advancement. Investigators should implement specific precautions to avoid plagiarism or the unauthorized borrowing of concepts through the use of AI tools [6]. This requires policies and procedures that define how the use of AI in production can be realized without compromising the research process domain [7]. AI practice must be brought into the open through mandatory reporting obligations that compel institutions to declare the use of AI throughout research processes It is equally important in all fields especially those which have the potential to endanger the lives of patients. As noted in various studies, the principles of ethical practice like candor, accountability, and transparency are critical in developing public confidence in science [8]. That means the rehabilitation sciences community must embrace the operational and best use of AI and ensure that researchers learn the ethics of using them and the importance of following the set standards. There is a need to ensure institutional commitment to the training of consciousness on responsible conduct of research and the use of AI [7]. Key factors touched upon here include bias that exists in the AI systems they develop and the kind of data they produce [9, 10]. To this end, researchers should be compelled to specify the strategies they have applied AI in their research; the database they have utilized; the algorithm they have employed; and the reasons as to why they selected such choices [11]. This transparency is necessary to make methods reproducible and trustworthy [12]. There was a proposal that enhancing the elements of interdisciplinary interaction would increase the yield of their work [13]. There is also the concern that the ethical standards followed should not be overlooked in the peer review processes thus the procedures should be changed to allow for the review of the implementation of AI [6]. Universities and research centers need to develop strong guidelines to prevent researchers from engaging in wrongdoing; this can involve developing and providing procedures for reporting research misconduct [14-16]. AI in the domain of rehabilitation sciences has the potential to take the specialty to the next level. However, this potential has to be controlled and balanced by the goals of novelty, as well as the ethical course of the research. By keeping the emphasis on ethical behavior and core principles of the rehabilitation sciences the community can embrace the attributes of AI while at the same time preserving the integrity of science. It will increase the quality of work done while also making new technologies in rehabilitation it is useful and beneficial for society. artificial intelligence integrity rehabilitation sciences

Direct and indirect effects of unconditional conservatism on investment efficiency

PurposeThis study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing on both its direct and indirect effects.Design/methodology/approachWe conduct multiple regression analyses on a sample of nonfinancial companies listed on the New York Stock Exchange from 2010 to 2018.FindingsWe provide evidence that conditional conservatism plays a central role in mediating the indirect effects of unconditional conservatism on investment efficiency. This is because a decrease in conditional conservatism, following an increase in unconditional conservatism, leads to reduced investment efficiency.Research limitations/implicationsThis study offers valuable insights for the growing body of literature on the relationship between accounting conservatism and investment efficiency while emphasizing the critical role of conditional conservatism in mediating the relationship between unconditional conservatism and investment efficiency.Practical implicationsThis study has several implications. Practitioners can make informed decisions regarding accounting policies, predict the potential effects of these choices and mitigate the negative impact of unconditional conservatism on investment efficiency. Investors can make more informed decisions by understanding how unconditional and conditional conservatism affect investment efficiency. Standard setters can guide user behavior toward more efficient investment decisions.Originality/valueConsidering the lack of comprehensive understanding in prior literature regarding the underlying mechanisms through which unconditional conservatism influences investment efficiency, this study investigates the direct and indirect effects characterizing this relationship. We provide evidence supporting a new explanation for the relationship between unconditional conservatism and investment efficiency.

Evaluasi Program Kelas Tahfizh Al-Qur’an dengan Model CIPP di Pondok Pesantren Tahfidz Muhammadiyah Al Fattah Malang

This research aims to evaluate the Qur'an memorization (Tahfizh) program at Pondok Pesantren Tahfidz Muhammadiyah Al Fattah Ngantang, Malang Regency, using the CIPP model (Context, Input, Process, Product). With the increasing number of pesantren (Islamic boarding schools) in Indonesia and the growing public interest in Tahfizh Qur'an programs, this research is relevant to review the effectiveness and sustainability of such programs. This study employs a qualitative approach by collecting data through interviews, observations, and document reviews. The data is then analyzed through data collection, data condensation, data presentation, and conclusion drawing. The results of this study indicate that the program overall achieves good outcomes. The context evaluation shows alignment between the program’s vision and mission and the institution’s guidelines, but there is a gap between the memorization targets and actual achievements. The input evaluation highlights the need for improvement in recruiting teachers and paying more attention to the students' memorization abilities. The process evaluation indicates that the schedule, teaching methods, and student motivation are well-organized. The product evaluation reveals that memorization achievements are still below the set standards. Therefore, this research emphasizes the importance of enhancing various aspects of the program to improve the quality and sustainability of Qur'an memorization in the future.

The legitimation of private net zero emission building standards in the context of global decarbonization goals

Since the Paris Agreement – where nations committed to decarbonizing their economies – private net zero standards have proliferated. Yet, their limited scope and ability to deliver tangible change threatens their legitimacy. For some scholars, this reflects societies’ limited capacity to envision pathways towards a fossil-free future. This raises questions about how private net zero standards are legitimised. Combining insights from the literature on legitimation, discourse analysis, and sociotechnical transitions, we analyse the legitimation of Net Zero Carbon Buildings by the World Green Building Council, the strongest global sustainable construction network. We find that net zero standard legitimation is a dynamic multilevel, multistakeholder process based on three strategies: vertical nesting, ambivalence, and conflict avoidance. This process perpetuates assumptions about growth, authority, and appropriate scales of action. This incremental, emission-focused approach to decarbonization is shielded from critique through claims that it contributes to broader sustainability objectives. By reproducing institutionalized narratives, global standard setters create a sense of consensus. However, this perception of consensus fails to address the complexities of implementation, contextualization, and integration of broader environmental and social concerns. These findings raise doubts in both theory and practice about the capacity of the construction sector to decarbonize through current strategies.

Analysis and spatial mapping of antimicrobial prescription completeness and legibility in a public community pharmacy

Objective The phenomenon of resistance of antimicrobials is associated with inappropriate use. The analysis of antimicrobial prescriptions, evaluating their legibility and completeness, is interesting because it aims to identify possible errors that may compromise the proper use. This study aims to evaluate the completeness and legibility of antimicrobial prescriptions in a municipality in southeastern Brazil. Methods The antimicrobial prescriptions retained at the Community Pharmacy in the municipality of Alegre, from March 2018 to February 2019, underwent a simple random sampling process to obtain the sample for analysis. In addition, data on the origin of the prescription were georeferenced, generating a map correlating the evaluation of the legibility of the prescriptions with the health units of the municipality. This study was approved by the Research Ethics Committee of the Administrative Coordination of Southern Espírito Santo (CASES) with the CAAE number: 13586319.6.0000.8151. Results The sample comprised 359 prescriptions containing 373 antimicrobials. The majority of prescriptions (97.2%) contained complete data from the prescribing professional, and 70.2% presented the patient’s identification without abbreviations, although 44% showed legibility problems in this parameter. In 35.4% of the prescriptions, there were legibility problems and no data in the joint evaluation of the prescribed antimicrobial, concentration, quantity, pharmaceutical form, dose, frequency, and duration of treatment. In the evaluation of the posology (dose and frequency) and duration of treatment, complete data were found in 82.3% and 71.8%, respectively. Most of the antimicrobials prescribed, 95.4% and 93% respectively, were listed in the National List of Essential Medicines (Rename) and were in the Brazilian Common Denomination (DCB) format. The most prescribed antimicrobial was Cephalexin 500mg. Conclusion The study indicated the presence of antimicrobial prescriptions that do not comply with legislation and may compromise patient safety. These findings highlight the need for targeted interventions to improve prescription legibility and adherence to the regulatory standards in public health settings.

Optimizing Retail Employee Performance through Organizational Justice and Culture Factors

Human resources play a crucial role in organizational progress, with employee performance often measured against set standards. This study investigates the impact of organizational culture and justice on employee performance through job satisfaction at PT. Lion Superindo, a retail company in Sidoarjo. Using quantitative methods, surveys were conducted across three branches, analyzing validity, reliability, and regression. Findings indicate a significant relationship between positive organizational culture, fair treatment, job satisfaction, and enhanced employee performance. These insights emphasize the importance of fostering a positive work environment and fairness to improve employee satisfaction and overall organizational performance. Highlight: Relationship: Unveils significant ties between organizational factors and employee performance. Methodology: Quantitative approach employs surveys and statistical analysis for robust investigation. Implications: Highlights importance of organizational culture and fairness for enhanced performance. Keywoard: Organizational Culture, Organizational Justice, Employee Performance, Job Satisfaction, Retail Industry

The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms

In 2014, all Swedish small private firms (legal entities) were required to choose between an external reporting-oriented standard (K3) based on IFRS for SMEs (2009 version) and a simplified reporting standard designed to minimize tax-accounting differences (K2). Using this shock to the reporting environment, we study firms’ reporting choices in the context of competing tax and external reporting preferences. We provide direct evidence of the role these preferences play in firm-level reporting and, in several ways, highlight the importance for such firms to be able to report internally generated intangible assets. Our results also suggest that these reporting choices are oriented towards stakeholders other than credit providers. We present important insights for standard setters and regulators reviewing the reporting requirements applicable to private firms.

Self-Regulation as an Alternative Mechanism of Private Governance and Dispute Resolution in Russia and Kazakhstan

The article seeks to explore self-regulation as an innovative, effective legal mechanism of private governance of any economic or professional activity and dispute resolution, which aims to substitute state regulation and thereby limit state interference in the economy. The research methodology consists of the critical analysis of scholars’ publications, different legislative acts and judicial practice of their enforcement in the Russian Federation and the Republic of Kazakhstan as well as finding legal uncertainties and gaps and making solutions for their settlement in the sphere in question. Special attention is paid to the comparative method. On the examples of the law of these two countries, it is argued that self-regulation as such lays down the freedom of economic activity guaranteed in the constitutional, business and other legislative provisions and stipulates uniting the subjects of economic or professional activity within a self-regulatory organization mainly under the scope of corporate law. It includes (a) setting standards and other rules for pursuing any economic or professional activity by members of a self-regulatory organization; (b) monitoring compliance with such requirements and applying different alternative methods of resolution of legal disputes with the participation of its members. Such corporate normative acts adopted by non-governmental actors are suggested to be recognized as a specific type of source of private law to be clearly enshrined in the present legislation of the Russian Federation and the Republic of Kazakhstan. Unlike recommendatory documents of most non-profit organizations, they are mandatory and can be enforced through legal instruments determined in the special legislation on self-regulation. It allows the proper balance of private and public interests under the joint state and private governance of economic and professional activities. The article also stipulates enlarging the application of self-regulation to digital and other new spheres, which require a lot of rules to be adopted.

Developing standard criteria for robotic process automation candidate process selection

<p>Robotic process automation (RPA) is a cutting-edge technology that provides software robots to repeat and mimic the repeatable tasks that a human user earlier performed. The use of software robots is encouraging because of their cost efficiency and easy implementation. Selecting and prioritizing a candidate process for automation is always challenging as all the business processes in an organization are not equally suitable for RPA implementation. Various studies have highlighted several criteria found in the literature for determining, prioritising, and selecting a business process for RPA. Nevertheless, there are no set standards for evaluating and analyzing a certain process or its tasks to determine whether they may be automated to use RPA. This paper aims to develop standard criteria and propose a consistent model to select and prioritize candidate process for RPA projects. To assess these criteria's applicability in the context of RPA, surveys among subject matter experts (SMEs) are used to validate them. Principal component analysis (PCA) and correlation are used to identify the top 20 criteria. Naïve Bayes algorithm is applied on the collected data for decision-making. The developed multi-criteria model exhibits strong precision and recall measures, with training and validation accuracy of 96% and 90%, respectively.</p>

Provision of Services for People with Vascular Disease 2024

Provision of vascular services The allied Vascular Societies of Great Britain and Ireland promote world class care for people with vascular disease. Provision of Vascular Services (POVS) defines the vision, sets standards and recommends improvements The principles set out in POVS 2021 have not changed in 2024: • Care should be patient centred and integrated into local healthcare systems. • Most treatments are ‘time critical’. • Achieving best outcomes requires a MDT approach with specialists and sufficiently high annual case volumes. • Vascular specialists regularly assist colleagues in other specialities.

Identity Does Matter: A Comparative Study of Turkey�Bulgaria's Accession into the European Union

The European Union�s enlargement process, guided by the Copenhagen Criteria, is a multi-faceted exercise influenced by both technical and socio-cultural factors. While the Criteria set standards in political, economic, and legal spheres, the accession of nations often hinges on deep-rooted perceptions of identity and cultural congruence. using the contrasting cases of Bulgaria and Turkey, this article explores the nuances of EU accession. Bulgaria�s relatively smooth accession, despite its initial economic and political challenges, stands in stark contrast to Turkey�s prolonged and complex negotiation process. Although Turkey has made significant reforms aligning with EU standards and showcased impressive economic growth, underlying factors such as historical tensions, cultural differences, geographical concerns, and human rights issues have impeded its membership. This comparative analysis underscores the interplay of objective criteria and subjective notions of European identity in the EU enlargement process.

Collaboration between Local Government, Schools, and Community in an Effort to Eradicating Quranic Illiteracy through The Sekolah Mengaji Program in Bandung Regency

Quranic illiteracy is a serious challenge in many communitues, affecting religious understanding and practice. This study aims to analyze the Collaboration between Local Government, Schools, and Communities in an Effort to Eradicating Quranic Illetracy Through the Sekolah Mengaji Program in Bandung Regency. This study used a descriptive qualitative methode involving research subjects consisting of documents from the local government, PAI teachers, students, and quran recitation teachers at SDN Cangri and SDN Magung 3. The data collection techniques were document study, interviews, and field observations. This research identifies the role of each party in the implemtation of the program. The result show that the local government has commited by allocating a budget and setting standards for Sekolah Mengaji teachers. School function as education providers that integrate religious values into the curriculum, while the community participates in supporting learning activities, both as parents and as communiti members. While the program shows potential for succes in reducing qur’an illiteracy still need to be overcome. The conclution of this study emphasizes the importance of Collaboration berween Local Government, Schools and Communities in creating a more qualified generation in the field off religious education in Bandung Regency.

Exploring pre-requisites for clinical learning indicators: A scoping review.

Understanding how clinical learning takes place and what could stand as an indicator of clinical learning is crucial. There are existing challenges in the clinical learning environment that require clinical indicators. These serve as accountability standards in settings that have challenges of human resources and material poverty. Thus, clinical indicators are pre-requisites for self-regulation and self-directedness to promote lifelong learning. The reality that exists in today's Malawian health education institutions and clinical settings requires that those in training receive support and guidance on how essential competencies and skills can be acquired during training. The objective of this scoping review was to identify current literature on clinical learning indicators among health professional students. The Joanna Briggs Institute's (May 2020) standards for scoping reviews including narrative synthesis were followed in the conduct of this review. The protocol was registered in the Open Science Frameworkhttps://osf.io/yj9nr. The results generated seven themes on clinical learning process and these are (1) planning for learning, (2) awareness of self-directedness in clinical learning, (3) knowledge of achievement of learning outcomes, (4) educators' evidence of students' clinical learning, (5) students' perspective on clinical learning, (6) students' knowledge of achievement in practice and (7) impact of prior knowledge on clinical learning. Clinical learning indicators among undergraduate health professionals are essential and clinical learning should be a planned endeavour by the students before the clinical placement settings.Contribution:This study contributed to understanding clinical learning indicators and self-regulated learning practices among healthcare students.