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This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance of managers, and employees and can be enabled by sufficient use of management controls. The purpose of this paper is to address this issue.

Based on bibliometric analyses and a structured literature review of academic research studies from the organizational, management and accounting literature, the authors develop a conceptual model of the relationship between the use of management controls and the perception of meaningful work.

First, the authors propose that the use of formal management controls in a system (i.e. the levers of the control framework) is more powerful than using unrelated formal controls only. Second, they suggest that the interaction of a formal control system together with informal controls working as a control package can even stretch the perception of meaningful work. Third, they argue that the intensity of the control use matters to enhance the perception of meaningful work (inverted u-shaped relationship).

This study presents the first conceptual model of the relationship between the use of management controls and the perception of meaningful work. It provides valuable implications for practice and future research in the field of performance management.

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.

This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.

The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.

The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.

This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.

Many countries have a renewed focus on health inequalities since COVID-19. In England, integrated care systems (ICSs), formed in 2022 to promote integration, are required to reduce health inequalities. Integration is supported by population health management (PHM) which links data across health and care organisations to inform service delivery. It is not well-understood how PHM can help ICSs reduce health inequalities. This paper describes development of a programme theory to advance this understanding.

This study was conducted as a mixed-methods process evaluation in a local ICS using PHM. The study used Framework to analyse interviews with health and care professionals about a PHM tool, the COVID-19 vaccination uptake Dashboard. Quantitative data on staff Dashboard usage were analysed descriptively. To develop a wider programme theory, local findings were discussed with national PHM stakeholders.

ICS staff used PHM in heterogeneous ways to influence programme delivery and reduce inequalities in vaccine uptake. PHM data was most influential where it highlighted action was needed for “targetable” populations. PHM is more likely to influence decisions on reducing inequalities where data are trusted and valued, data platforms are underpinned by positive inter-organisational relationships and where the health inequality is a shared priority.

The COVID-19 pandemic accelerated a shift toward use of digital health platforms and integrated working across ICSs. This paper used an evaluation of integrated data to reduce inequalities in COVID-19 vaccine delivery to propose a novel programme theory for how integrated data can support ICS staff to tackle health inequalities.

Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health officials were concerned with the relatively lower rates of uptake among certain racial/ethnic minority groups. We suggest that this may also be patterned by racial/ethnic residential segregation, which previous work has demonstrated to be an important factor for both health and access to health care.

In this study, we examine county-level vaccination rates, racial/ethnic composition, and residential segregation across the U.S. We compile data from several sources, including the American Community Survey (ACS) and Centers for Disease Control (CDC) measured at the county level.

We find that just looking at the associations between racial/ethnic composition and vaccination rates, both percent Black and percent White are significant and negative, meaning that higher percentages of these groups in a county are associated with lower vaccination rates, whereas the opposite is the case for percent Latino. When we factor in segregation, as measured by the index of dissimilarity, the patterns change somewhat. Dissimilarity itself was not significant in the models across all groups, but when interacted with race/ethnic composition, it moderates the association. For both percent Black and percent White, the interaction with the Black-White dissimilarity index is significant and negative, meaning that it deepens the negative association between composition and the vaccination rate.

The analysis is only limited to county-level measures of racial/ethnic composition and vaccination rates, so we are unable to see at the individual-level who is getting vaccinated.

We find that segregation moderates the association between racial/ethnic composition and vaccination rates, suggesting that local race relations in a county helps contextualize the compositional effects of race/ethnicity.

This study aims to explore the underlying mechanisms of the less studied relationship between perceived corporate social responsibility (CSR) (both internal and external) and creative deviance (CD). Based on the signalling and social capital (SC) theories, this study proposes that the relationship between CSR and CD is mediated by both the prosocial motivation and SC of the employees.

This study conducted a survey approach to gathering data and implemented a structural equation modelling technique for analysis.

Data collected from telecom employees supported the sequential mediation of both SC and prosocial motivation on the relationship between internally and externally perceived corporate social responsibility and CD.

The in-depth analysis of the similarities and differences in the internal and external dimensions of CSR is valuable for understanding the antecedents of CD.

The in-depth analysis of the similarities and differences in the internal and external dimensions of CSR is valuable for understanding the antecedents of CD. Managers can use this knowledge to improve their performance by following better CSR practices that in turn foster SC and CD. By supporting SC, companies will be able to increase their intellectual capital (IC), which is necessary to compete in today's markets.

The present literature is mostly silent on the differences and similarities between perceived CSR and employee creative behaviour: CD. The present study fills this gap by investigating this important relationship and testing its underlying mechanisms for internally and externally perceived CSR separately. The paper puts forward the key role of SC, which is part of IC, in reinforcing the relationship between CSR and CD.

This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.

This paper uses thematic analysis to analyse 90 ‘leaders’ letters' (the letters that many charities include at the beginning of their Annual Reports and Accounts), published by 39 INGOs between 2015 and 2018.

This paper argues that within the Annual Report letters under consideration, INGOs' accountability practices focus on quantitative, process-driven, output reporting. In doing so, it is the actions and agency of INGOs that are primarily emphasised. INGO constituents are largely excluded from representation. Donors are presented only as contributors of financial capital. Drawing on field theory, the paper argues that this representational practice means INGO constituents are almost irrelevant to INGOs' representational and accountability communication practices.

This paper is indebted to previous important work and, building on such scholarship, seeks to contribute to the ongoing conversation about INGO accountability. While reinforcing some prior knowledge, the findings here also differ in the understanding of how donors are portrayed. The paper extends previous analyses by using field theory to show that the INGO field as considered here is a space in which representations of accountability are based on organisational and transactional factors, and does not value the humanity of INGOs' constituents. This connects to operations of power, between donors, INGOs, and constituents, and reinforces inequitable power within the development system.

This paper aims to develop a deeper understanding of what (un)sustainable food behaviours and values are transmitted across generations, to what extent this transference happens and the sustainability challenges resulting from this for individuals and households.

A total of 25 semi-structured in-depth interviews are analysed regarding the value of inherited food, family food rituals, habits and traditions, aspects of food production and understanding of sustainability.

Intergenerational transferences are significant in shaping (un)sustainable consumption throughout life, and those passed-on behaviours and values offer opportunities for lifelong sustainable change and food consumption reappraisal in daily life, beyond early years parenting and across diverse households.

Participants were limited to British families, although the sample drew on multiple ethnic heritages. Future research could study collectivist versus more individualistic cultural influence; explore intergenerational transference of other diverse households, such as multigeneration or in rural and urban locations, or whether sustainable crossover derived from familial socialisation continues into behaviours and values beyond food.

The findings show the importance of families and intergenerational transference to the embedding of sustainable consumption behaviours. Mundane family life is a critical source of sustainable learning, and marketers should prioritise understanding of the context and relationships that drive sustainable consumer choices. Opportunities for intentional and unintentional sustainable learning exist throughout life, and marketers and policymakers can both disrupt unsustainable and encourage sustainable behaviours with appropriate interventions, such as nostalgic or well-being communications. The paper sheds light on flexible sustainable identities and how ambivalence or accelerated lives can deflect how policy messages are received, preventing sustainable choices.

The findings provide greater understanding about the mechanisms responsible for the sustainable transformation of consumption habits, suggesting intergenerational transferences are significant in shaping (un)sustainable food consumption throughout life. The study shows secondary socialisation can play a critical role in the modification of early behaviour patterns of food socialisation. The authors found individuals replicate food behaviours and values from childhood, but through a process of lifelong learning, can break formative habits, particularly with reverse socialisation influences that prioritise sustainable behaviours.