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This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This study aims to address the question of what coordination mechanism can be used for cultural production and, in particular, for the governance of music culture production. The authors locate their reflection within the specific institutional innovations introduced in Italy in 2017, focusing on the idea of shared administration and the public–private collaboration instituted in Trentino (a province located in northern Italy) in support of its cultural policy.

This study focusses on the Trentino’s music school system. This includes 13 organisations (musicians’ cooperatives as well as associations of musicians and students, plus one municipal school which do not overlap with the public school system). To analyse shared administration features, the authors rely on selected information from 50 interviews with Trentino Music Schools (TMS) teachers and administrators, and on the proceedings of the 1994 music school conference organised by the schools at the time when this novel educational system was created.

To offer an innovative educational service, the public actor (Provincia Autonoma di Trento [PAT]) and the schools (TMS) have developed a strong interdependence at the different levels of decision-making: PAT needs organisations that are sufficiently structured and organised to respect requirements of transparency and accountability, as well as educational standards, whereas TMS need public funding to maintain their service accessible for users, good labour conditions and be financially sustainable. Likewise, the success of TMS in educating thousands of students every year, including additional teaching programmes funded by PAT within general public schools, has contributed to decrease the exclusion from music education, raise interest in young people for music and fed enrolment in TMS as well as in the public schools related to the conservatoire filière. Conclusions emphasise the existence of a polycentric system of music culture production which needs to acknowledge the risk of being trapped in a static disequilibrium, while recognising change and the need to support and promote a culture of cooperation among schools and across layered institutional levels over time.

Further research can observe this system of cultural production over time, to appreciate changes and organisational tranformations, while introducing comparative analysis with other systems in different regions.

The relationship between the public and private sectors to design, organise and manage activities of collective interest (in the social, cultural, sporting and other fields) can increasingly become an effective and efficient alternative to the traditional bureaucratic as well as to the competitive method. For this to happen, however, all actors involved must be aware not only of areas of efficiency but also of inefficiency. To remedy the latter, corrective measures will have to be introduced. For example, fostering and improving “co-programmazione” and “co-progettazione” means giving all stakeholders involved the opportunity to actively participate. Should the number of participants increase, more discussion fora could be set up because one alone may not be sufficient to foster maximum involvement, to enhance different points of view, to allow for intersectoral and multidisciplinary interpretations and responses.

The system governance based on co-programming and co-design has allowed – despite limitations – to pursue educational purposes and thus well-being for the users, as well as for the teachers and the community as a whole. The continuity of this educational and cultural action has been guaranteed by the economic and financial sustainability of the schools, which is highly dependent on the public actor funding personnel costs, and in turn tied to the number of students (demand) attending each school. Actors embedded in the system need to build awareness of industry and cultural changes and knowledge of how to introduce more adaptive capacity. This points towards the need for strengthening networking capacity and collaboration among schools and other relevant stakeholders.

The case presented is a unique system of music culture production in Italy, and its governance has never been addressed by previous studies. It provides an application of shared administration to which public administrations and communities can learn to improve access to music culture and education. For public and private organisations to take advantage of the method of “co-programmazione” and “co-progettazione”, to make the production of a meritorious good more efficient and to favour its maximum accessibility, this study considers the strengths and weaknesses of this approach, or the areas of efficiency and inefficiency, for which new measures will have to be introduced.

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

In recent years, the public sector has faced the challenge of digitalisation. This has significantly impacted the relationships between citizens and public organisations and, thus, it widely affects participatory processes, such as participatory budgeting (PB); in fact, digital tools (DTs) have emerged as a solution, increasing citizen engagement whilst improving efficiency, reducing costs and saving time. This contribution analyses PB in Rome, which is also implemented with DTs, seeking to understand how DTs impact citizens’ role in creating public value.

The study is based on a qualitative approach, precisely by analysing a descriptive and exploratory single case study of PB’s first adoption in Rome in 2019. The information is obtained from multiple sources and examined through document analysis.

In the Roman context, DTs in PB primarily facilitated cost-effective information sharing, offering citizens basic participation. Unfortunately, the potential for more interactive DTs was overlooked, failing to enhance citizen engagement in critical phases like deliberation, evaluation or monitoring. Therefore, the tools did not fully support citizens becoming co-creators of public value instead of just users in governance.

The novelty of this study lies in exploring the difference between the use of DTs that assist citizens/users in improving service quality and those that support citizens in creating a public and shared value. It ventures further to assess various tiers of participation, meditating on the digital elements that stimulate active engagement and value creation instead of simply expanding the participant pool or process efficiency.

Mapping and Geographic Information Systems (GIS) are widely used in disaster research and practice. While, in some cases, these practices incorporate methods inspired by critical cartography and critical GIS, they rarely engage with the theoretical discussions that animate those fields.

In this commentary, the author considers three such discussions, and draws out their relevance for disaster studies: the turn towards processual cartographies, political economy analysis of datafication and calls for theorising computing of and from the South.

The review highlights how these discussions can contribute to the work of scholars engaged in mapping for disaster risk management and research. First, it can counter the taken-for-granted nature of disaster-related maps, and encourage debate about how such maps are produced, used and circulated. Second, it can foster a reflexive attitude towards the urge to quantify and map disasters. Third, it can help to rethink the role of digital technologies with respect to ongoing conversations on the need to decolonise disaster studies.

The paper aims to familiarise disaster studies scholars with literature that has received relatively little attention in this field and, by doing so, contribute to a repoliticisation of disaster-related maps.

This article examines the ways in which the popular music industry markets artists through integrated transmedia marketing campaigns. These campaigns unfold across multiple media and create multiple pathways for audience engagement, particularly fan engagement, across social media platforms. The purpose is to further theorise the relationship between artists, the music industry and audiences.

The study used digital ethnography to scrutinise the activities within a contemporary music transmedia marketing campaign, focusing on the release of Taylor Swift's album Reputation as an illustrative case.

The study demonstrates how strategically curated activities encompass platforms' affordances and industry events by making use of fan engagement across social media platforms and streaming services. Fans shift through platforms, as well as across digital and physical spaces, through defined marketing activities at specific times. This article proposes the concept of choreographed engagement to specifically address the ways in which the temporal and spatial aspects of social media marketing are used at the intersection of platform logic, algorithm economy and fan engagement to reach wider audiences.

By proposing the concept of choreographed engagement, the authors bridge the gap between fan practices and marketing practices, providing insight into how commodification of fan engagement is utilised spatially and temporally within the contemporary platform economy. Choreographed engagement constitutes a significant aspect of strategic communication and marketing. The term expands the vocabulary used in the debate on the commodification of artistic work, and audience engagement in the platform era.

This study aims to provide a cutting-edge evaluation of the sharing economy's impact within the realm of tourism and hospitality. The primary objectives guiding this research are as follows: to uncover the prevalent discussions and debates within the tourism and hospitality sector concerning the implications and effects of the sharing economy on urban destinations; and to analyse how scholarly inquiries and empirical investigations have contributed to a comprehensive comprehension of the intricate theoretical foundations and practical intricacies inherent in the sharing economy. This exploration takes place within the extensive expanse of existing literature.

The study used the non-conventional method for data mining. An artificial intelligence (AI) tool called www.dimensions.ai was used to mine data between the year 2002 and 2021. After which the data was analysed, using Citespace software that assisted in building themes for answering the research questions.

The sharing economy has multifaceted implications for rural and urban destinations. For instance, the findings demonstrated that emotional solidarity fosters community bonds between tourists and residents, enhancing authenticity. While, management firms optimise short-term rentals, boosting revenue and occupancy rates despite capped at 20%. It further demonstrated that the sharing economy disrupts traditional accommodations, especially hotels, impacting rural and urban destinations differently based on location and regulatory flexibility. Technological advancements would shape the digital future, transforming the resource in sharing and connectivity in urban settings.

Management firms or agents significantly enhance property facilities, revenue and occupancy rates. Properties managed by professionals perform better in terms of revenue and occupancy; furthermore, traditional accommodations need innovative strategies to compete with sharing economy platforms. Policymakers must consider location-specific regulations to balance sharing economy impacts. Embracing technological advancements ensures urban destinations stay relevant and competitive.

Emotional solidarity fosters bonds between residents and tourists, contributing to a sense of community. Management firms contribute to local economies and stability. However, Airbnb's impact on traditional accommodations raises concerns about the effect on residents and communities.

The study incorporates classical sociology theory to understand emotional solidarity and extends the concept of moral economy to guide economic behaviour in the sharing economy. The analysis also underscores the influence of technological trends such as mobile technology, Internet of Things, AI and blockchain on sharing practices in reshaping existing theoretical frameworks in the sharing atmosphere. Furthermore, the co-creation of value theory highlights collaborative interactions between hosts and guests, shaping the sharing economy experience. Consumer segmentation and choice theories shed light on sharing economy dynamics. Institutional and location-based theories provide insights into regulatory and location-specific impacts.

This research contributes by comprehensively exploring the multifaceted implications of the sharing economy on a tourist destination. It delves into emotional solidarity, management firm roles and location-specific impacts, enriching the understanding of the sharing economy's effects. The application of co-creation of value theory and examination of platform technologies offer fresh perspectives on value creation and user engagement. The study's focus on practical dimensions guides stakeholders in optimising the benefits and addressing challenges posed by the sharing economy in urban contexts. The exploration of moral economy and its relevance to the sharing economy provides a novel perspective, while the examination of technological influences on sharing practices contributes to understanding the digital future of the sharing economy.

The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.

A qualitative methodological approach was applied. Data were collected from 29 semi-structured interviews with public sector auditors in Ukraine’s central government; secondary data analysis was also performed.

IAs’ role in Ukraine’s central government has changed significantly, with reforms attempting to move to performance auditing. Consequently, Ukrainian central government IAs appeared in the multi-expectation situation, due to the division of the role senders into two different areas. On one hand, IAs are expected to perform new roles set by the Ministry of Finance of Ukraine, while their traditional role as “watchdogs” is still expected by managers (heads of institutions). Diverging expectations resulted in the role conflict that impedes the change in IAs’ role and performance auditing introduction in the Ukrainian central government. Moreover, we identify factors that motivate IAs to prioritise managers’ expectations, while trying to cope with the existing role conflict in Ukraine’s central government.

This study makes a threefold contribution by enriching the understanding of auditors’ roles, role conflicts that public sector auditors may experience and factors that influence how auditors cope with such conflicts, through the lenses of role theory; exploring the change in roles with the emergence of performance auditing; and shedding light on public sector auditing in the less explored context of a post-Soviet country.

Agricultural and food systems in the Mekong Region are undergoing transformations because of increasing engagement in international trade, alongside economic growth, dietary change and urbanisation. Food systems approaches are often used to understand these kinds of transformation processes, with particular strengths in linking social, economic and environmental dimensions of food at multiple scales. We argue that while the food systems approach strives to provide a comprehensive understanding of food production, consumption and environmental drivers, it is less well equipped to shed light on the role of actors, knowledge and power in transformation processes and on the divergent impacts and outcomes of these processes for different actors. We suggest that an approach that uses food systems as heuristics but complements it with attention to actors, knowledge and power improves our understanding of transformations such as those underway in the Mekong Region. The key transformations in the region include the emergence of regional food markets and vertically integrated supply chains that control increasing share of the market, increase in contract farming particularly in the peripheries of the region, replacement of crops cultivated for human consumption with corn grown for animal feed. These transformations are increasingly marginalising small-scale farmers, while at the same time, many other farmers increasingly pursue non-agricultural livelihoods. Food consumption is also changing, with integrated supply chains controlling substantial part of the mass market. Our analysis highlights that theoretical innovations grounded in political economy, agrarian change, development studies and rural livelihoods can help to increase theoretical depth of inquiries to accommodate the increasingly global dimensions of food. As a result, we map out a future research agenda to unpack the dynamic food system interactions and to unveil the social, economic and environmental impacts of these rapid transformations. We identify policy and managerial implications coupled with sustainable pathways for change.

There is an increasing need for greater awareness and understanding of the risks climate change poses to farming communities so as to inform appropriate adaptive responses. The purpose of this study is to investigate farmers’ climate change impacts, awareness, risk perception and current adaptation strategies adopted to deal with the impacts of climate change on their livelihood.

This research was undertaken with 67 farmers in Bayelsa State, Nigeria. This study used a combination of focus group discussion and quantitative survey to obtain data. Surveyed farmers were invited to an initial workshop and asked to take photos of climate change impacts on their land and the adaptation strategies being adopted. The photos were analysed and discussed with the farmers in a second workshop. Then, in a third workshop, farmers and other stakeholders came together to rank the most important consequences of climate change and shared knowledge on adaptation strategies. The survey and photovoice data were analysed using descriptive and inferential statistics.

The results of this study showed that a majority of the farmers were knowledgeable of climate change, mostly got climate information through media. Floods and high temperatures were perceived as the most occurring climate change-related disaster risks. Majority of the farmers perceived climate change as high risk and have taken up multiple adaptation strategies in response to it, including changing planting times, mulching their land and digging irrigation pits. Farmers’ responses indicated that they want to do more but are restricted by financial resources.

This study outcomes provide evidence for a need to consider stakeholders’ participation in planning climate change responses to effectively address the challenges posed by climate change, particularly in coastal agricultural communities. Government and relevant agencies as recommended need to support farmers to undertake needed adaptive strategies to adapt with future flooding, high temperature and drought, providing them with necessary facilities to enhance their adaptive capacities.

To the best of the authors’ knowledge, this was one of the first studies to use photovoice to investigate climate change awareness, impacts and adaptations strategies with majority female farmers in west Africa. This study highlights the importance of participatory approaches to capture grassroots climate adaptation approaches.