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This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Educators need to engage in continuous learning to ensure that their knowledge and practice responds to the changing needs of society and students. Collaborative approaches, in which social capital resource is exchanged, can serve as an effective way of facilitating such learning. With this systematic review, the authors identify the opportunities and benefits inter-school social capital networks might bring by exploring: (1) what inter-school networks are available internationally for primary and secondary schools, (2) the features and activities present within inter-school networks and (3) evidence of impact of inter-school network activities.

For this study, the authors employed a systematic review methodology. The review comprised the five stages of the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses: PRISMA, 2021) protocol. The study findings derived from 111 research outputs (from a total of 1,221 originally identified).

The review highlights a number of different inter-school networks and their diverse purposes as well as key network features, such as the actors present in networks and the activities network participants engage with. At the same time, however, the authors only identify limited reliable evidence of the impact of inter-school networks.

The study fills a knowledge gap by exploring, for the first time, the presence, features of inter-school social capital networks available to school leaders as well as investigating the impact of these networks.

Continuity of care and access to primary care have been identified as important contributors to improved health outcomes and reduced reincarceration among people who are justice-involved. While the disproportionate burden of health concerns among incarcerated populations is well documented, less is known about their health service utilization, limiting the potential for effective improvements to current policy and practice. This study aims to examine health status and health care utilization among men recently released from a superjail in a large metropolitan area to better understand patterns of use, risk factors and facilitators.

Participants included adult men (n = 106) matched to a general population group (n = 530) in Ontario, Canada, linked to medical records (88.5% linkage) to examine baseline health status and health utilization three-months post-release. The authors compared differences between the groups in baseline health conditions and estimated the risk of emergency department, primary care, inpatient hospitalization and specialist ambulatory care visits.

Superjail participants had a significantly higher prevalence of respiratory conditions, mental illness, substance use and injuries. Substance use was a significant risk factor for all types of visits and emergency department visits were over three times higher among superjail participants.

This empirical case is illustrative of an emerging phenomenon in some regions of the world where emergency departments serve as de facto “walk-in clinics” for those with criminal justice involvement. Strategic approaches to health services are required to meet the complex social and health needs and disparities in access to care experienced by men released from custody.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Ireland’s ageing population has resulted in an increasing number of older adults living with frailty. Despite growing attention towards older adults’ and health professionals’ perspectives of frailty, occupational therapy research is limited. This study aims to explore occupational therapists’ perceptions of frailty and how their perceptions impact their approach to the assessment and management of frailty.

Using qualitative descriptive design, 19 occupational therapists working with older adults participated in online focus groups. Data were analysed using thematic analysis.

Perceptions of occupational therapists were constructed into three main themes: conceptualising frailty; management of frailty; and advancing frailty practice. Findings indicate that occupational therapists perceived frailty as a multidimensional concept but highlight a reluctance to use frailty terminology with patients. Findings also suggest that although occupational therapists are involved in provision of care for older adults living with frailty, the profession’s scope is not optimised in the assessment and management of frailty.

Findings provide insight into occupational therapists’ perceptions of frailty. Development of a shared understanding of frailty between clinicians and patients and enhancement of undergraduate frailty education are recommended to progress occupational therapy’s role in frailty management.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This paper reflects on antecedents that may cause academic fields to decline or stagnate. It uses a hermeneutic review to consolidate and critique the Internal Marketing (IM) field. Seminal studies of IM and its related construct Internal Marketing orientation (IMO) are identified. IMO is then juxtaposed with contemporary studies from a communications journal identified as core as part of the hermeneutic process.

This study critiques the IMO literature in a hermeneutic review. It draws on the auto-ethnographic tradition to compare IMO with contemporary, related communications articles.

Two antecedents are addressed. There is interest in IM but less so in IMO. Aspects from the IMO literature align with two broad areas, namely customer-centric and company-centric communications. Some IMO aspects have been developed further therein.

This paper recognizes further research opportunities for IMO and communications scholars with a greater focus on boundary spanning employees in national, sectoral and organizational settings. Being conceptual means it lacks empirical testing; being hermeneutic means it contributes to methodological plurality.

Despite having potentially profound organizational effects, IMO lacks awareness and adoption. Recommendations are made throughout to facilitate the adoption of improved communications apropos improving IMO.

The paper identifies employee/employer benefits of adopting good internal communications (IC). IM(O) provides a rationale for sound IC practices.

This paper partially addresses the paucity of research into IMO including BSEs. It improves conceptualization by consolidating the key IMO research on the development and measurement of the construct, highlighting the strengths and weaknesses within the literature.

In the multilayered capability framework the authors integrate two layers, namely functional level production capabilities and shop floor-level production routines (PRs). The authors examine how these two layers are interlinked, and additionally, they explore how these layers contribute to firm performance.

The authors tested the hypotheses using structural equation modeling (SEM) on a sample of manufacturing firms.

Regarding the capability layers, the authors found that at the functional level, production dynamic capabilities (PDCs) drive the renewal of production ordinary capabilities (POCs), and that at the shop floor level, deployment of Industry 4.0 (I4.0) is influenced by lean production. Regarding the direct links between capability layers, the authors showed that PDCs and POCs have different roles in shaping shop floor PRs: PDCs is linked to I4.0, and lean methods is impacted by POCs. Concerning performance implications, only PDC and POC have significant impact on firm performance (the latter is negative), while PRs do not.

Although, contextual factors (e.g. technology intensity, size) do not influence our findings, the potential country-effect and the dominance of medium-sized firms offer future research directions.

If production managers want to contribute to business performance, they should be more susceptible to resource renewal (PDCs) than to their general (POCs) or specific (PRs) exploitation efforts. As they exploit current resource stocks, they face a trade-off: they must consider that beyond their positive impacts on operational performance, their implications on business performance will be controversial.

Scholars usually examine one layer of capabilities, either capabilities or routines, and associate that with one dimension of performance, either financial and market measures or operational indicators. The authors propose a multilayered capability framework with a complex view on performance implications.

Supply chain resilience and knowledge management (KM) processes have received increasing attention from researchers and practitioners. Nevertheless, previous studies often treat the two streams of literature independently. Drawing on the knowledge-based theory, this study aims to reconcile these two different streams of literature and examine how and when KM processes influence supply chain resilience.

This research develops a conceptual model to test a sample of data from 203 Chinese manufacturing firms using a structural equation modeling method. Specifically, the current study empirically examines how KM processes affect different forms of supply chain resilience (supply chain readiness, responsiveness and recovery) and examines the moderating effect of blockchain technology adaptation and organizational inertia on the relationship between KM processes and supply chain resilience.

The findings show that KM processes positively affect three dimensions of supply chain resilience, i.e., supply chain readiness, responsiveness and recovery. Besides, the study reveals that blockchain technology adoption positively moderates the relationships between KM processes and supply chain resilience, whereas organizational inertia negatively moderates these above relationships.

This research linked the two research areas of supply chain resilience and KM processes, further bridging the gap in the research exploration of KM in the supply chain field. Next, this study contributes to supply chain resilience research by investigating how KM systems positively impact supply chain readiness, responsiveness and recovery. In addition, this study found a moderating effect of blockchain technology adaption and organizational inertia on the relationship between KM processes and supply chain resilience. These findings provide a reference for Chinese manufacturing firms to strengthen supply chain resilience, achieve secure supply chain operations and gain a competitive advantage in the supply chain. This studys’findings advance the understanding of supply chain resilience and provide practical implications for supply chain managers.