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Currently there is a widespread movement, not only amongst practitioners but also managers, purchasers and policy makers, to promote evidence‐based health care. There is therefore a growing concern that practitioners should be able to efficiently access and appraise evidence. This paper discusses some of the requirements which are necessary to enable nurses to achieve this goal. It is based on three sources of evidence: the evaluation of a workshop which was designed to facilitate practitioners' appraisal and use of research; a qualitative study of practitioners' and managers' attitudes to research; and the authors' experience of working in this field. A framework is suggested whereby not just the accruement of skills, but other requisites such as a positive culture, an appreciation of the wide range of research methodologies which might inform nursing, and an exploration of sources of evidence other than research, require attention.

This paper describes a recent study which investigated the research culture of 21 nurses, midwives and health visitors and their nine managers in three Trusts in England. Data were collected through in‐depth interviews and analysed using an adaptation of Colaizzi's framework. The results presented in this paper describe the opportunities for, and barriers to, research‐based practice within the three cultures. These findings emphasize the complexity of creating and sustaining a research culture within NHS Trusts.

The evaluation of emotional management in police environments has impacts on their health and on their interventions (Monier, 2014; Van Hoorebeke, 2003). There are significant costs related to occupational diseases in the police force: absenteeism, turnover, deterioration of the work climate (Al Ali et al., 2012). Considering that policing involves a high level of emotional control and management (Monier, 2014; Al Ali et al., 2012; Dar, 2011) and that no study has yet examined the relationship between police officers’ emotional competencies and their psychological health at work (PHW), the purpose of this paper is to explore the relationship and influence of emotional self-efficacy (ESE) on PHW in policing.

PHW results from psychological distress at work (PDW) (irritability, anxiety, disengagement) and psychological well-being at work (PWBW) (social harmony, serenity and commitment at work) (Gilbert et al., 2011). ESE is defined as the individual’s belief in his or her own emotional skills and effectiveness in producing desired results (Bandura, 1997), conceptualized through seven emotional skills: the use of emotions; the perception of one’s own emotions and that of others; the understanding of one’s emotions and that of others; and the management of one’s emotions and that of others (Deschênes et al., 2016). A correlational estimate was used with a sample of 990 employed police officers, 26 percent of whom were under 34 years of age and 74 percent over 35. The ESE scales (a=0.97) of Deschênes et al. (2018) and Gilbert et al. (2011) on PWBW (a=0.91) and PDW (a=0.94) are used to measure the concepts under study.

The results of the regression analyses confirm links between police officers’ emotional skills and PHW. The results show that self-efficacy in managing emotions, self-efficacy in managing emotions that others feel, self-efficacy in using emotions and self-efficacy in understanding emotions partially explain PWBW (R²=0.30, p<0.001). On the other hand, self-efficacy in perceiving the emotions that others feel, self-efficacy in using emotions and self-efficacy in managing emotions partially explain PDW (R²=0.30, p<0.001).

This study provided an understanding of the correlation between police officers’ feelings of ESE and their PHW, particularly with PWBW. Beyond the innovation and theoretical contribution of such a study on the police environment, the results reveal the scope of the consideration of emotional skills in this profession.

Mesdames et Messieurs les invités, Chers membres, Il m'a rarement été possible d'ouvrir un de nos Congrès en un endroit aussi riche en traditions que celui où nous nous trouvons aujourd'hui. Rempli d'émotion, je vous souhaite la bienvenue à Athènes.

The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies.

A survey of accounting professionals in Canada (chief financial officers/finance directors) was conducted to ask them about their organization's CSR position, their openness to CSR, involvement in related activities, the codified knowledge they use and their organizational and professional commitment.

The results show the dominance of normative commitment to the profession or organization and its relationship with professional CSR training. Professional CSR training and organizational and other CSR training activities are also related to the professional's openness to CSR.

The study's main limitation is the small number of participants. Future research is needed to investigate the conditions under which normative commitment is developed.

The results make a practical contribution by suggesting that organizations seeking to involve accounting professionals in CSR activities might want to consider encouraging them to get CSR training using professional resources because of its link to both forms of normative commitment. Further, the findings indicate that the profession could integrate CSR issues more extensively in its accreditation process to enhance its role as a resource provider in the construction of accountants' CSR competencies.

To the authors' knowledge, the study is the first one to investigate the relationship between organizational and professional commitment and accountants' construction of CSR competencies.

Social needs of local community are highly essential in the context of public infrastructure and have an impact on their performance. This paper explores the local community subjectivity in interaction with primary stakeholders to deepen our understanding of social value and this category of misunderstood stakeholders.

The paper presents a partnership framework that aims to help stakeholders be reflexive and construct knowledge about social value of the infrastructure. The empirical material includes an extensive review of the public infrastructure documents published between 1981 and 2021 and 13 interviews with key members of local community.

The main contribution of this study is an integrated model to study the social value of an infrastructure and a dynamic approach to study how a local community engages and enacts social value. The dynamic approach highlights three plans of stakeholder’s subjectivity, which are relational, representational and operational plans to promote inclusive stakeholder’s management (“of” and “for”).

The study combines an analytical and a theoretical framework to investigate the enactment of social value.

The main purpose of this research is to establish the relationships between emotional self-efficacy and workplace psychological health for emergency dispatchers.

A correlational design was used to validate results of the study. Between December 2018 and February 2019, a secure online questionnaire was sent to dispatchers through four emergency call centers. Participation was voluntary. A total of 257 emergency dispatchers participated in this study. Gilbert et al.’s (2011) scale of workplace psychological health and Deschênes et al.’s (2019) scale of emotional self-efficacy were used. Multiple linear regression and Pearson's correlation tests were run using the SPSS 25 program in order to establish relationships between the two variables.

A total of three emotional competencies positively affect workplace psychological well-being (PWB), i.e. self-efficacy beliefs on managing one's own emotions, on managing other people' emotions and on using one's own emotions. As regards to psychological distress (PD), it is negatively correlated to self-efficacy beliefs on managing and using one's own emotions.

One of the study's theoretical contributions is to broaden the scientific knowledge of emergency service dispatching, in addition to opening up a new field of study in workplace people management.

These scientific findings therefore show the importance of emotional self-efficacy in the workplace. The manager or the dispatch leader should focus on developing the following three emotional skills: self-efficacy in managing emotions, managing the emotions felt by others and using emotions. Training allowing the development of these emotional skills should be considered and would be beneficial for emergency dispatchers to maximize their well-being at work.

To the best of the authors’ knowledge, no other study has focused on emergency dispatchers and included the emotional self-efficacy and workplace mental health variables.

The purpose of this paper is to revisit the foundations of profit and then consider the central role of the profit in the society inspired by the accounting practice, through its influence in the social construction of the accountant's competency, and of the use accounting profession itself.

Inspired largely by the sociology of the professions, this paper also borrows from classical economic theory to understand the contradictory role and functioning of the conventional notion of profit in the society.

The paper presents the accountant as the master and great academic of this convention, and the profit as constituting for him a key resource in establishing an undisputed consensus around his competency based on a social valorization. This sacralization originates from the emptying of the economic concept while referring constantly to it. Therefore, the meaning is noisy and then, can be manipulated.

The profit is the main product sell by the accounting profession and the accounting notion most widely discussed in the society. Therefore, to understand its social functioning is essential to understand the social role of accounting and the social statute of accountants.

The purpose of this paper is to examine small and medium-sized enterprises’ (SMEs) level of participation in human resource development activities during a labor shortage. Drawing on human capital theory, it examines whether SMEs’ profiles, determined according to their participation in different types of training activities, relate to perceived benefits of training, barriers to participation in training and learning culture.

This study applies latent profile analysis (LPA) to 10 training practices of 427 SMEs in Quebec, Canada.

The LPA distinguished four profiles of SMEs, reflecting differing capacities for mobilizing training resources during a labor shortage. These four profiles show differences with regard to perceived training benefits, barriers to participation in training and learning culture.

To the best of the authors’ knowledge, this study is among the first to focus on the specific ability of SMEs to invest in their human capital in the unique and recent context of a labor shortage.

The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.

The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.

The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.

The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.

The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.

Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.

Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.