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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 study aims to address customer focus as an important component of total quality management (TQM) and explore the key drivers of member satisfaction in tennis clubs via a novel theory-based member satisfaction index (MSI) model with high explanatory and predictive power. Furthermore, the study aims to investigate the relationship between satisfaction and behavioral intentions (willingness to stay; WTS) with consideration of the mediating effect of identification with the club.

This study uses variance-based partial least squares structural equation modeling (PLS-SEM) to estimate the MSI model, which was tested in a leading tennis club in Germany (n = 185).

The results reveal that club atmosphere, club facilities and the price/quality ratio of the membership fee are the most important drivers of member satisfaction in tennis clubs. Member satisfaction has a large influence on the WTS of tennis club members. Identification with the club, when included as a mediator in the model, increases the variance explained in WTS considerably.

The small sample limits the generalizability of findings, and further research is recommended.

The MSI model is a useful benchmark tool for club managers who want to quantify the satisfaction and WTS of their club members. In addition, because of the integrated formative measurement models, the PLS-SEM results show which indicators can be used to positively impact satisfaction with each of the service quality dimensions, overall member satisfaction and WTS. The most important of these results are discussed in an importance-performance map analysis.

The MSI model is a multi-attribute index model through which members' evaluations of various dimensions of service and value are derived through multivariable linear function with each dimension weighted according to its importance in one holistic model. The model shows the strong impact of satisfaction on WTS of sports club members and reveals that findings of previous research on the relationship between fan and spectator identification and loyalty are transferable to sports club members. The MSI represents a new contribution to the literature; it was applied here to tennis clubs but is also suitable for application to other sports clubs.

The purpose of this study is to begine to address this question. The concept of the ideas-informed society (IIS) represents a desired situation in which citizens actively and critically engage with new ideas, developments and claims to truth. Its successful actualisation is dependent on high-quality educational opportunity at all stages of the life course. Social networks represent our connections to one another. Features of our social networks impact on how we engage with ideas. For instance, homophily dictates that individuals form networks with others seen as being like themselves. A key question, however, is whether there are forms of homophily that, by the nature of those they bring together, promote ideas engagement by individuals and the implications of consequent networks for the IIS?

This study re-analysed survey data from 1,000 voting-age citizens in England. Focusing on friendship networks, the authors used a structural equation model approach to explore the existence and potency of homophilic friendship networks; whether such networks drive respondents’ ideas-engagement with friends; and whether ideas discussions with friends impacts on the importance respondents place on staying up to date.

Political homophily has the strongest influence on whether people discuss new ideas with their friends (ES = 0.326, p < 0.01). In turn, ideas discussion has a significant impact on the extent to which people value engaging with ideas (ES = −0.345, p < 0.01).

The authors consider whether ideas-related discussion within politically homophilous networks is problematic for the IIS and what is required from education systems if we are to build individuals’ capacity to engage with ideas while escaping echo chambers.