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This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.

This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.

Findings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.

The case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

Reusable takeaway food containers (RTFCs) are a newly emerging green packaging choice for the takeaway industry that can effectively reduce campus solid waste but are not yet well accepted. Therefore, this study aims to identify the key factors influencing university students’ intention to choose RTFCs, seeking to enhance RTFC project management practices and contribute to developing a sustainable “green university.”

In total, 316 valid respondents from a Chinese university were surveyed for data collection. A multivariate ordered logistic regression model was used to conduct empirical analysis.

The results of this study underscore the crucial role of perceived value in the relationship between perceived green attributes and students’ intention to choose RTFCs. The positive impacts of perceived green attributes on intention are direct and indirect, through the lens of perceived value. When the value is substantial, it significantly boosts the student’s intention to choose RTFCs. Conversely, the perception of lower hygienic quality or higher returning time cost dampens this intention, with a more pronounced effect than perceived green attributes. Notably, perceived publicity activities have the most significant impact on student’s intention to choose RTFCs.

This study contributes to the understanding of promoting RTFCs, a key strategy for reducing plastic waste on campuses. The findings provide actionable recommendations for the project company and the university, offering practical ways to encourage students to use RTFCs and contribute to plastic waste reduction.

This study aims to deeply explore the factors influencing mobile game players' willingness to make in-game purchases, providing references for game developers and marketers to formulate effective strategies.

This research integrates the coolness factors and hedonic motivation system acceptance model to construct a comprehensive theoretical model analyzing mobile game players' willingness to make in-game purchases. The framework includes multidimensional variables such as joy, coolness, immersion, and game experience. Using data from 392 surveys collected from mobile game forums and social networks, the study employs structural equation modeling to analyze the factors and mechanisms influencing players' willingness to make in-game purchases and to verify the related research hypotheses.

The findings reveal that coolness factors have a significant positive impact on game experience and immersion, which in turn affect players' willingness to make in-game purchases. Game experience has a significant positive impact on both immersion and purchase willingness. A good game experience not only increases players' immersion but also directly enhances their willingness to make in-game purchases. Immersion plays a mediating role in the influence of coolness factors and joy on purchase willingness.

By integrating coolness theory with the hedonic motivation system acceptance model, this study constructs a comprehensive model to explore mobile game players' willingness to make in-game purchases. The combination of variables, including personal psychological and social psychological factors, provides a thorough analysis of the factors influencing mobile game purchase willingness, enriching existing research.

This paper aims to cover mental health research related to tourism and hospitality, starting in 1984, and track its development until 2020. Relevant research published between 2020 and 2023 during the COVID-19 pandemic is also reviewed to determine how this research stream is evolving.

A detailed search of Scopus and Google Scholar yielded 4,790 mental health studies in tourism and hospitality; 102 were ultimately retained for systematic review. VOSviewer was used to visualize cluster analysis results.

Research on mental health in the context of tourism and hospitality is limited and can be classified into four themes. The most prominent involves mental health in relation to COVID-19. Thematic differences between studies published before and after the onset of the pandemic are also specified. The findings inform a critical reflection on the conceptual framework linking tourism and mental health, as well as potential research avenues, covering research populations, topics, methods, data sources and outcome measures.

This in-depth analysis of the extant literature provides a foundation for stakeholders to better understand, address and promote mental health in tourism and hospitality. Such insights can steer future research and enlighten industry practitioners, thus contributing to sustainable industry development.

This paper represents a pioneering effort to systematically review mental health studies in tourism and hospitality. It offers a holistic perspective and unique insights, bridging substantial knowledge gaps. This paper is also meant to prompt academics and practitioners to contemplate mental health-related research and practice.

本文系统性地回顾了自1984年以来与旅游和酒店业相关的心理健康研究, 以追踪该领域在2020年之前的研究进展。本研究还审视了在2020年至2023年COVID-19大流行期间发表的相关文章, 以洞察这一研究流派的演变趋势。

通过对Scopus和Google Scholar数据库进行详尽的搜索, 我们发现了4,790篇有关旅游和酒店业的心理健康研究。经过严格筛选, 我们最终保留了102篇文章进行系统性综述。为了更清晰地呈现聚类分析的结果, 我们采用了VOSviewer对相关研究主题进行可视化。

目前有关旅游与酒店业心理健康的研究十分有限, 主要分为四个主题。其中, 与COVID-19相关的心理健康研究是最突出的主题。此外, 本文还详细比较了大流行病爆发前后发表的相关研究之间存在的主题差异。我们创造性地提出了连接旅游和心理健康的概念模型, 并对未来研究方向进行了批判性反思, 涉及研究人群、主题、方法、数据来源和测量指标等方面。

本文对现有文献的深入分析为关键利益相关者更好地理解、应对和促进旅游和酒店业中的心理健康提供了基础。这些见解可以指导未来的学术研究, 并启示业界从业者, 从而促进行业的可持续发展。

本文是旅游和酒店业心理健康研究的一项开创性工作。它通过系统的文献回顾提供了全面的视角和独特的见解, 填补了这一领域的重要知识空白。本文还旨在促使学术界和从业者思考与心理健康相关的研究和实践。

Esta revisión sistemática abarca la investigación en salud mental relacionada con el turismo y la hostelería, a partir de 1984, para seguir su evolución hasta 2020. También se revisan las investigaciones pertinentes publicadas entre 2020 y 2023, durante la pandemia de COVID-19, para determinar cómo evoluciona esta corriente de investigación.

Una búsqueda detallada en Scopus y Google Scholar arrojó 4.790 estudios sobre salud mental en turismo y hostelería; finalmente se seleccionaron 102 para la revisión sistemática. Se utilizó VOSviewer para visualizar los resultados del análisis de conglomerados.

La investigación sobre la salud mental en el contexto del turismo y la hostelería es limitada y puede clasificarse en cuatro temas. El más destacado se refiere a la salud mental en relación con COVID-19. También se especifican las diferencias temáticas entre los estudios publicados antes y después del inicio de la pandemia. Los resultados aportan una reflexión crítica sobre el marco conceptual que vincula turismo y salud mental, así como posibles vías de investigación, que abarcan poblaciones de investigación, temas, métodos, fuentes de datos y medidas de resultados.

Este análisis en profundidad de la bibliografía existente sienta las bases para que las partes interesadas comprendan, aborden y promuevan mejor la salud mental en el turismo y la hostelería. Estos conocimientos pueden orientar futuras investigaciones e ilustrar a los profesionales del sector, contribuyendo así al desarrollo sostenible de la industria.

Este artículo representa un esfuerzo pionero por revisar sistemáticamente los estudios sobre salud mental en el turismo y la hostelería. Ofrece una perspectiva holística y una visión única, cubriendo importantes lagunas de conocimiento. Este artículo también pretende incitar a académicos y profesionales a contemplar la investigación y la práctica relacionadas con la salud mental.

The purpose of this study is to examine research on academic libraries and the social web published from July 1, 2019, to June 30, 2023.

The article search and filtering procedures mirrored those of Choi and Harper (2020) and Carlsson (2015), resulting in a total sample size of 93 articles. These articles underwent examination based on the same eight variables (i.e. journal outlet, research theme, publication year, social web type, method, keyword, study participant type and study country) as employed by Choi and Harper (2020) and Carlsson (2015), with the addition of two new variables (i.e. research purpose and the impact of COVID-19).

The research article volume has consistently maintained a stable trend. A notable difference from Choi and Harper (2020) and Carlsson (2015) is the rise of “user perspectives” as the second most prevalent theme. Unlike Choi and Harper (2020), the “survey” method is predominant. Many research purposes, excluding “marketing and promotion,” lack attention. Additionally, there’s a dearth of studies on the impact of COVID-19.

The findings from the study not only offer a snapshot of the current research landscape on academic libraries and their engagement with the social web but also offer insights for future scholarly endeavors.

There is a limited effort in exploring the recent literature regarding the role of the social web in academic libraries. This study serves as a valuable guide for contributing to this dynamic research stream and provides various up-to-date implications.

This paper aims to evaluate Ghana's National Health Insurance Scheme (NHIS) on healthcare utilisation by exploring its heterogeneous effects based on residential status and wealth.

The study used the Ghana Socioeconomic Panel Survey (GSPS) datasets. An instrumental variable strategy, specifically the two-stage residual inclusion (2SRI), was employed to control endogenous NHIS membership.

Generally, the results show that NHIS improves healthcare utilisation (i.e. visits to a health facility and formal care). Concerning the heterogeneous effects of health insurance on healthcare utilisation, the results revealed that NHIS members are more likely to seek care, irrespective of their residence status. The results further indicate that the probability of visiting a health facility and utilising formal care increases for the poorest NHIS participants. Based on these, the authors conclude that NHIS provides equitable healthcare access and utilisation for its vulnerable populations, who are beneficiaries.

To the best of the authors' knowledge, this paper is the first to explore the heterogeneous effects of NHIS on healthcare utilisation across residential and income subpopulations. Splitting the dataset by residential status to examine healthcare utilisation inequality is worthwhile. In addition, analysing utilisation in terms of health care type would show whether Ghana's NHIS may be viewed as welfare-enhancing through increased formal health care utilisation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-05-2023-0330

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.

The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.

The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.

The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.

The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.

This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.