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Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

There is a gap in understanding with regards to the discrimination and prejudice experienced by gay entrepreneurs. To address this, an intersectional perspective is adopted to facilitate a better understanding of how lesbian and gay entrepreneurs may experience heterosexism.

This qualitative study uses semi-structured interviews to explore the experiences of 14 lesbian and gay entrepreneurs as they navigate homophobia and heterosexism.

The study contributes novel insights to the field of entrepreneurship, extending the study of lesbian and gay entrepreneurs to include gender and a fine-grained analysis of the experience of heterosexism. Its inclusion of an intersectional perspective of the lesbian-female entrepreneur expands the emerging body of literature examining intersectional identities of minority entrepreneurs.

The authors provide a more nuanced understanding of the impact of heterosexism on LGBT+ entrepreneurial activities. This is facilitated by the authors' adoption of an intersectional perspective which shows how the different axes of identity influenced gender identity performance in relation to the model of perceived neutrality in LGBT+ entrepreneurship. The authors also make an original contribution to minority stress literature through the authors' exploration of one facet of minority entrepreneurship, namely the impact of heterosexism on LGBT+ entrepreneurial activities.

Soil quality is in decline in many parts of the world, in part due to the intensification of agricultural practices. Whilst economic instruments and regulations can help incentivise uptake of more sustainable soil management practices, they rarely motivate long-term behavior change when used alone. There has been increasing attention towards the complex social factors that affect uptake of sustainable soil management practices. To understand why some communities try these practices whilst others do not, we undertook a narrative review to understand how social capital influences adoption in developed nations. We found that the four components of social capital – trust, norms, connectedness and power – can all influence the decision of farmers to change their soil management. Specifically, information flows more effectively across trusted, diverse networks where social norms exist to encourage innovation. Uptake is more limited in homogenous, close-knit farming communities that do not have many links with non-farmers and where there is a strong social norm to adhere to the status quo. Power can enhance or inhibit uptake depending on its characteristics. Future research, policy and practice should consider whether a lack of social capital could hinder uptake of new practices and, if so, which aspects of social capital could be developed to increase adoption of sustainable soil management practices. Enabling diverse, collaborative groups (including farmers, advisers and government officials) to work constructively together could help build social capital, where they can co-define, -develop and -enact measures to sustainably manage soils.

This integrative literature review aims to explore themes within higher education that may be applicable to leadership education including: descriptions of trauma, trauma-informed practices and trauma-informed practitioners.

Integrative, systematic literature review.

The results suggest that trauma and trauma-informed practices may have a place in leadership education pedagogy.

There is no work being done in trauma informed practice in leadership education. This study provides future direction for both research and practice.

This paper aims to investigate the direct and combined impacts of entrepreneurial orientation (EO) and conservative orientation (CO) on perceived business performance (PBP) of small- and medium-sized enterprises (SMEs) under strategic-hybrid orientation (SHO) theory.

The data collected from the SABI NEO international database has 90 companies in 13 medium-to-high and high-tech activity sectors. The authors used partial least squares structural equation modelling to test the research model.

Business strategies match a SHO that includes both orientations, i.e. EO and CO. Moreover, as expected, the authors found evidence that each orientation produces performance-related sign-opposite significant impacts. Finally, the hypothesis regarding the positive synergistic effect of both orientations (EO and CO) on PBP was also supported.

One stems from the study’s cross-sectional nature, requiring a longitudinal approach. Another one resides in the absence of further examinations concerning multigroup analysis. Another restraint is the limitedness of data, focused on firms with med/high-tech intensity. For last, while the use of results in the initial stages of theory development can be beneficial, it is important to note that such results cannot be simply extrapolated or generalized to other industrial sectors without careful consideration of the contextual factors at play.

This study humbly endeavours to contribute to the finality of SMEs’ more steady and prosperous existence concerning the consciousness of the need to improve labour stability and wage fairness, conditions such as requiring a continuous commitment.

In this study, the authors aimed to investigate the impact of SHO on SMEs’ PBP. To this end, the authors simultaneously used two different strategic orientations (SOs): EO, which is widely studied in the literature, and CO, which has been less researched. The authors also examined their synergistic effects on PBP. The authors’ approach is based on Venkatraman’s strategic orientation of business enterprises model and the comparative paradigm of SOs.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

Knowing the students' readiness for the fourth industrial revolution (4IR) is essential to producing competent, knowledgeable and skilled graduates who can contribute to the skilled workforce in the country. This will assist the Higher Education Institutions (HEIs) to ensure that their graduates own skill sets needed to work in the 4IR era. However, studies on students' readiness and preparedness for the 4IR in developing countries such as the Sultanate of Oman are still lacking. Therefore, this study investigates students' readiness level and preparedness for the 4IR. The findings of this study will benefit the HEIs policymakers, administration, faculties, departments, industries and society at large since they will be informed of the student's readiness and preparedness toward industry 4.0.

The authors adopted the measures from the same context as previous studies in this study. The questionnaire was divided into three sections; the first part described the purpose and introduction of the search with the surety to keep the data confidential. The second part consisted of demographical information like gender, education. The last parts consisted of four subsections, question items in these parts are based on the related previous study. Characteristics consisted of 14 items, knowledge consisted of 18 items related to 4IR technologies, Organizational Dimension comprised of four items related to academic programs, curriculum and training. Preparedness contained two items. The participants have rated all the items in 5-Likert scale.

Results from structural equation modeling showed that students' characteristics, knowledge of 4IR technologies and organizational dimensions significantly impact their preparedness for the 4IR. The study also found that organizational dimensions have the highest impact on students' preparedness. Furthermore, the organizational dimension significantly influences students' knowledge of 4IR technology. Moreover, students' characteristics related to 4IR are significantly affected by their knowledge of 4IR technology and organizational dimension. The findings suggest that HEIs are responsible for increasing the adoption of 4IR, and therefore organizational dimensions such as the academic programs, training, technological infrastructure and others are all critical for preparing students for a better future and should be given a priority.

This study has used academic programs and training to measure the organizational dimension. However, other important factors should be considered, such as technological infrastructure and leadership and governance of HEIs. Second, the current research depends on quantitative data, so future research should implement a mixed methodology (questionnaires, depth interviews, document analysis and focus group) to understand the factors affecting students' readiness for 4IR clearly. Finally, although the 4IR has numerous benefits, it also has challenges in its implementation, so future studies should focus on challenges encountered by different stakeholders in implementing 4IR-related technologies.

The curriculum must include mandatory courses related to IT infrastructure design, user experience programming, electronic measurement and control principles, and programming for data science. HEIs should also foster interdisciplinary knowledge by integrating IT, Engineering, Business and Sciences. Furthermore, the HEIs should develop their infrastructure to have smart campuses, labs, classrooms and libraries to make HEIs a space where knowledge can be generated and innovative solutions can be proposed. This entails HEIs offering necessary hardware, software and technical support because if the HEIs improve their technological resources, students will be capable of using 4IR-related technologies effectively.

The advancement of technology has resulted in the emergence of the Fourth Industrial Revolution (4IR), such as artificial intelligence, blockchain, robotics, cloud computing, data science, virtual reality and 3D printing. It is essential to investigate students' readiness for 4IR. However, there is no study as per researchers' knowledge talked about students readiness in HEIs in the Arab world. This study could be a basis for more research on students' perception of the 4IR covering students from various backgrounds and levels.

In order to mitigate the effects of climate change, the UK government has set a target of achieving net zero greenhouse gas (GHG) emissions by 2050. Agricultural GHG emissions in 2017 were 45.6 million tonnes of carbon dioxide equivalent (CO₂e; 10% of UK total GHG emissions). Farmland hedgerows are a carbon sink, storing carbon in the vegetation and soils beneath them, and thus increasing hedgerow length by 40% has been proposed in the UK to help meet net zero targets. However, the full impact of this expansion on farm biodiversity is yet to be evaluated in a net zero context. This paper critically synthesises the literature on the biodiversity implications of hedgerow planting and management on arable farms in the UK as a rapid review with policy recommendations. Eight peer-reviewed articles were reviewed, with the overall scientific evidence suggesting a positive influence of hedgerow management on farmland biodiversity, particularly coppicing and hedgelaying, although other boundary features, e.g. field margins and green lanes, may be additive to net zero hedgerow policy as they often supported higher abundances and richness of species. Only one paper found hedgerow age effects on biodiversity, with no significant effects found. Key policy implications are that further research is required, particularly on the effect of hedgerow age on biodiversity, as well as mammalian and avian responses to hedgerow planting and management, in order to fully evaluate hedgerow expansion impacts on biodiversity.

This study aims to uncover the ongoing discourse on generative artificial intelligence (AI), literacy and governance while providing nuanced perspectives on stakeholder involvement and recommendations for the effective regulation and utilization of generative AI technologies.

This study chooses generative AI-related online news coverage on BBC News as the case study. Oriented by a case study methodology, this study conducts a qualitative content analysis on 78 news articles related to generative AI.

By analyzing 78 news articles, generative AI is found to be portrayed in the news in the following ways: Generative AI is primarily used in generating texts, images, audio and videos. Generative AI can have both positive and negative impacts on people’s everyday lives. People’s generative AI literacy includes understanding, using and evaluating generative AI and combating generative AI harms. Various stakeholders, encompassing government authorities, industry, organizations/institutions, academia and affected individuals/users, engage in the practice of AI governance concerning generative AI.

Based on the findings, this study constructs a framework of competencies and considerations constituting generative AI literacy. Furthermore, this study underscores the role played by government authorities as coordinators who conduct co-governance with other stakeholders regarding generative AI literacy and who possess the legislative authority to offer robust legal safeguards to protect against harm.

The purpose of this study is to identify and synthesise the best evidence on health-care leaders’ and professionals’ experiences and perceptions of compassionate leadership.

A mixed-methods systematic review was conducted in accordance with the Joanna Briggs Institute methodology for mixed-methods systematic reviews using a convergent integrated approach. A systematic search was done in January 2023 in PubMed, CINAHL, Scopus, Medic and MedNar databases. The results were reported based on Preferred Reporting Items for Systematic Reviews and Meta-analyses. The data was analysed using thematic analysis.

Ten studies were included in the review (five qualitative and five quantitative). The thematic analysis identified seven analytical themes as follows: treating professionals as individuals with an empathetic and understanding approach; building a culture for open and safe communication; being there for professionals; giving all-encompassing support; showing the way as a leader and as a strong professional; building circumstances for efficient work and better well-being; and growing into a compassionate leader.

Compassionate leadership can possibly address human resource-related challenges, such as health-care professionals’ burnout, turnover and the lack of patient safety. It should be taken into consideration by health-care leaders, their education and health-care organisations when developing their effectiveness.

This review synthesised the knowledge of compassionate leadership in health care and its benefits by providing seven core elements of health-care leaders’ and professionals’ experiences and perceptions of compassionate leadership.