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The study aimed to address how recruits perceive their roles and develop professional identities during in-classroom and in-field training.

This study explored the professional identity formation process by analysing asynchronous surveys with recruits from 13 municipal police departments in British Columbia, Canada. The participants were surveyed twice: after classroom-based training following Block I at the British Columbia Police Academy (BCPA) and after their departmental field training following Block II.

The analysis revealed that police recruits lacking public safety experience transformed their occupation and lifestyle. The training at the police academy helped develop recruits' muscle memory as they applied their knowledge to the situation through hands-on practice. Moreover, teamwork at the police academy and during field training allowed recruits to form their police identity. The study was conducted between 2020 and 2021 during the COVID-19 pandemic, thus revealing how the recruits learnt effectively whilst facing continuous challenges and adjusting.

This study relied solely on the respondents' language in text-based answers; therefore, it was not possible to ask follow-up questions or seek clarification. Consequently, several inputs were excluded from the analysis. This would not have been the case if a quantitative method, where answers can be selected accurately, had been used.

This study demonstrates that police recruits acquire diverse competencies and skill sets through rigorous formal requirements, nuanced informal aspects and comprehensive training at the BCPA and during field training, all of which pivotal in shaping their professional identities.

This study attempts to answer the question: “how are the two drivers, accountability focus and organizational learning, independently and interactively associated with public agencies’ proactive policy orientation?” The first driver is the multiple accountabilities that public agencies pursue: (1) bureaucratic, (2) legal, (3) professional and (4) political. The second driver is the organizational learning activities of public agencies: (1) socialization, (2) externalization, (3) combination and (4) internalization.

For data, 800 respondents from the public agencies in South Korea were surveyed.

The analysis provided several findings: (1) the discretionary accountabilities (professional and political) have a greater positive influence on the proactive policy orientation; (2) the conventional accountabilities (legal and bureaucratic) tend to have negative impacts on the proactive policy orientation and (3) among the four types of accountability, legal accountability can be more significantly complemented by organizational learning activities, which can enable both visionary and realistic administration in a balanced manner.

This study provides a unique insight on how organizational proactivity can be ensured through the interactions of organizational accountabilities and organizational learning.

This article reviews 69 press releases published by the Norwegian Økokrim from June 2022 to November 2023. The presented research applies the theory of focal concerns to identify the main themes in the press releases.

Serious fraud offices such as the Norwegian national authority for investigation and prosecution of economic and environmental crime (Økokrim) are facing many challenges when combating white-collar and corporate crime. Press releases represent an element of facing such challenges, as the messages are an important vehicle for the organization to disclose organizational activities to the public.

Three themes emerged: offender conviction, impression management and crime deterrence. Offender prosecution followed by offender conviction is at the core of Økokrim's business. Impression management serves the purpose of emphasizing the important role of the national authority in society. The subjective perception of detection and prosecution by potential offenders can be influenced by crime deterrence messages.

Press releases are signals that may be interpreted in other ways.

When politicians are to review national authorities, they may want a slightly different serious fraud office.

The deterrence effect is often not real for alleged white-collar crime.

Understanding a national authority in terms of its focal concerns based on press releases from the authority.

This study aims to examine how different uses of performance measurement systems (PMS) enable or hinder organizational ambidexterity (OA), intended as the simultaneous pursuit of exploitation and exploration.

Following a qualitative research design, we gathered data through semi-structured interviews, observations and reviews of documents at four departments of an automotive firm.

We contribute to operations management research and practice by demonstrating how PMS, which are typically associated with exploitation, can also foster exploration and enable organizations to become ambidextrous. Specifically, we show how PMS can be structured and used in more agile ways and, in relation to innovation, we identify which PM practices should be introduced and with what effects and those that should be avoided. We also contribute to organization theory by highlighting how a single management tool can promote the achievement of both exploration and exploitation.

In investigating PMS uses and their effects, we identify several positive practices. For example, we show how managers can use PMS more effectively and how targets could be deployed to stimulate creativity and innovation. We also emphasize the need for managers to opt more often for team incentives rather than individual ones to encourage the collaboration needed for OA.

We provide in-depth insight into how PM tools affect an organization’s ability to pursue exploitation and exploration, thus contributing to research in operations, innovation and organization theory.

This study aims to assess the effectiveness of forensic accounting techniques to prevent and detect fraudulent activities in firms in Pakistan.

A descriptive research approach has been adopted in this study. Primary data has been collected through structured questionnaires distributed to professionals from investigating firms, professional bodies and field researchers. The independent variables that were analyzed included fraud investigation, litigation support and dispute resolution, whereas the dependent variables were fraud detection and prevention. The Statistical Package for Social Sciences has been used for data analysis to derive objective results.

This research reveals that forensic accounting techniques such as fraud investigation, litigation support and dispute resolution have a positive impact on fraud detection and prevention in Pakistani firms.

Firms should train staff on forensic accounting techniques, implement fraud risk management and anti-corruption policies, conduct regular financial statement audits and develop a whistleblower protection program to encourage employees to report fraudulent activities. The government should develop regulations and guidelines to promote the use of forensic accounting in firms.

This study is covering the gap in literature on financial fraud and forensic accounting practices concerning emerging economies such as Pakistan. This study can serve as a valuable resource for firms and policymakers to strengthen their fraud prevention efforts and build a more robust culture of financial integrity.

This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure.

This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE).

The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship.

Research limitations are presented in the conclusion section.

The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions.

While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies.

The purpose of this study is to examine the relationship between pollutant emissions, financial development and IFRS in developed and developing countries between 1998 and 2022.

Data were obtained from World Development Indicators and World Governance Indicators of the World Bank.

Using FGLS and GMM estimators, the results provide evidence that financial development has a significant positive impact on a variety of pollutant emissions. However, this positive impact is moderated by IFRS for the overall sample and country income groups.

Governments and regulatory organizations should support companies’ investments in clean energy and technologies to slow down environmental degradation. Tax credits and subsidies may be helpful to achieve this goal. Also, governments may encourage companies to cooperate with universities and research institutions to develop environment-friendly production and distribution methods to reduce pollution. Although stakeholders may obtain information about environmental issues in financial statements that are prepared in accordance with IFRS, there is a need for standardization of their contents.

Greenhouse gases are major contributors to climate change and global warming. In addition to private costs borne by producers, the production and consumption of products have social costs arising from pollution that affects air, water, and soil. Pollution adversely affects people's physiological and psychological health, which decreases labor productivity, thereby leading to a decrease in economic growth.

According to the author’s knowledge, this is the first study that examines the impact of IFRS on the relationship between financial development and pollutant emissions.

In this article, we examine the historical and cultural foundations of Nordic states’ strong contemporary social indicators to understand whether their successes can be replicated in other contexts.

We draw on a range of academic literature to frame a comparison of two regions’ cultural and theological roots, identifying contrasts to make arguments about prescriptions for contemporary welfare policy.

We find Nordic history contributes to a duty-based culture with strong cohesion and social trust. These cultural norms make palatable welfare policies with strong activation measures, while the US model prefers to avoid the latter because of its strong cultural orientation to rights and autonomy.

To mitigate differences between the Nordic states and other cultural contexts, policymakers seeking to replicate Nordic welfare successes should consider welfare programming that combines stronger activation policies with oversight and relational components that mitigate gaps in social cohesion.

We uniquely bring together the literature on comparative welfare policy and on religion and culture to understand the precursors of contemporary attitudes and their implications for welfare policy prescriptions.