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We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

A viable framework has been proven to reduce operational and institutional inefficiencies in the urban water supply sector. The absence of drivers necessary to develop a framework may have hindered institutional development and effective Ghanaian urban water supply management. Thus, the research aims to identify the drivers and develop a framework for effectively managing the urban water supply in Ghana.

The study utilised a qualitative research design approach and analysed collected data to proffer answers to the research questions. The research sampled 19 participants, and saturation was achieved.

Findings identified drivers for developing Ghana's urban water supply framework. They categorised them into the availability of water supply resources, the level of professionalism of the personnel, the provision of accessible quality water, the efficient management system of water supply, prudent financial management, ethics for managing water supply and the culture of managing water supply. These pertinent constructs form components of Ghana's urban water sector framework.

Besides supporting transformation and sustainability to develop a framework for managing Ghana's urban water supply sector, policymakers may utilise the developed model to evaluate public urban water supply compliance with Ghana's water sector performance.

The purpose of this paper is to set forth a conceptual model describing the actors and roles in ecosystems created to enable productive black entrepreneurship in the USA.

This paper provides a systematic literature review of entrepreneurship ecosystems. It further leverages such literature review by using an autoethnographic approach recommended by Guyotte and Kochacka (2016), drawing on the authors’ practical experience in studying, owning, educating or consulting employer businesses owned by persons of color in the USA and abroad.

Each actor in the ecosystem has practical wisdom and assets that can be shared and leveraged through interacting with the other actors either as role model institutions or capacity development institutions, thus mitigating social inequalities and boosting economic progress by extending entrepreneurial opportunities beyond those that are greatly resourced.

Our literature review is based on selected samples of relevant articles on entrepreneurship ecosystem research and ethnic minority entrepreneurship, and thus, is not exhaustive. The selection was partly influenced by the authors’ opinion of whether a given study was relevant or not to a black entrepreneurship ecosystem. There is the possibility that some relevant studies were excluded. Thus, other actors are encouraged to revise or adapt this model to inform their distinct roles and goals.

The proposed model can help actors involved in the operation or support of a black-owned business make optimal business decisions, enabling each actor to be instrumental in another’s understanding of how to facilitate the success of black American entrepreneurs and business owners and thus, deploy marketing campaigns to boost the visibility and role of each actor. These campaigns play a role in their entrepreneurial marketing efforts.

Responding to Gines and Sampson’s (2020) call, to the best of the authors’ knowledge, this paper is the first to explicitly provide a comprehensive black entrepreneurship ecosystem model that identifies the actors, roles and activities that can help black Americans address social inequalities that limit their ability to become a successful employer business. The proposed model may aid in deepening the theoretical discussion on entrepreneurial ecosystems and be of inspiration for the future works of scholars and practitioners interested in the entrepreneurship and marketing interface.

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.

Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.

This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

The purpose of this study is to explore the synthesis of novel conductive photo-resins to produce flexible conducting composites for use in additive manufacturing. By using direct ink writing (DIW) additive manufacturing, this study aims to explore the fabrication of multimaterial devices with conductive and insulating components. Using digital light processing (DLP) additive manufacturing, this study aims to fabricate detailed objects with higher resolution than material extrusion 3D printing systems.

In this paper, several photocurable conducting resins were prepared for DIW and DLP additive manufacturing. These resins were then cured using 405 nm near UV light to create intrinsically conductive polymer (ICP) composites. The electrochemical properties of these composites were analysed, and the effect of co-monomer choice and crosslinking density was determined. These results determined a suitable resin for subsequent additive manufacture using DIW and DLP. These 3D printing techniques were used to develop flexible conducting devices of submillimetre resolution that were fabricated with unmodified, commercially available 3D printers.

Cyclic voltammetry and volume conductivity analysis of the conducting resins determined the most conductive resin formula for 3D printing. Conductive devices were fabricated using the two 3D printing techniques. A multimaterial soft conducting device was fabricated using DIW, and each conducting component was insulated from its neighbours. DLP was used to fabricate a soft conducting device with good XY resolution with a minimum feature size of 0.2 mm. All devices were prepared in unmodified commercially available 3D printers.

These findings have value in the development of soft robotics, artificial muscles and wearable sensors. In addition, this work highlights techniques for DIW and DLP additive manufacturing.

Several original conducting resin formulae were developed for use in two 3D printing systems. The resulting 3D-printed composites are soft and flexible while maintaining their conductive properties. These findings are of value to both polymer chemists and to the field of additive manufacturing.

The article aims to identify the determinants of the urbanization process given the magnitude of this phenomenon and also its economic, social and environmental implications and pressure on public authorities to find viable solutions in the context of sustainable development.

The research is based on regression analysis with urbanization growth being the dependent variable and enrollment in higher education, GDP, value added by industry and female labor force as independent variables.

The main factors that favor urbanization are the increase in population, industry value-added and the female labor force. Urbanization is an objective that must be pursued differently by public authorities in developed and developing countries, given the different realities they face-population growth in developing countries, and population aging and international migration in developed countries.

The present research has limitations generated by the selection of independent variables, which is why in future directions, the research will consider the use of other indicators such as the number of graduates, exports as percent of GDP or migrations as a percentage of the total population. Given the complexity of the phenomenon of urbanization, future research will focus on groups of countries as they resulted from the clustering made by this article.

The impact of higher education on urbanization is low, which is why the intensification of partnerships between municipal authorities and universities could be a solution that ensures not only the transfer of knowledge from academia to the public sector but also from entrepreneurs increasingly aware of the importance of promoting SDGs for urban development in the context of the challenges posed by global warming. The involvement of women in the labor market is essential for the intensification of the urbanization process. The increasing presence of women in the labor market generates an increase in the income of families, an increase in the level of education and an intensification of national and international migration. The research findings can be used by policy and decision-makers to develop appropriate urbanization and education policies and strategies.

The existence of inhomogeneous clusters is noticeable, which demonstrates the complexity of the urbanization phenomenon that is present in all countries around the world, but under the influence of different factors such as the export of natural resources (mainly oil) or the intensification of industrial activity. Taking into account the variables used, this study stands out in the multitude of articles published in the international mainstream.

Adolescent mental health is a global concern. There is an urgent need for creative, multimedia interventions reflecting adolescent culture to promote mental health literacy and well-being. This study aims to assess the impact of a film-based intervention on adolescent mental health literacy, well-being and resilience.

A pretest-posttest intervention with a multi-methods evaluation was used. A convenience sample of ten schools facilitated students aged 15–17 years to engage in an online intervention (film, post-film discussion, well-being Webinar). Participants completed surveys on well-being, resilience, stigma, mental health knowledge and help-seeking. Five teachers who facilitated the intervention participated in post-implementation interviews or provided a written submission. Analysis included paired-t-test and effect size calculation and thematic analysis.

Matched pretest-posttest data were available on 101 participants. There were significant increases in well-being, personal resilience and help-seeking attitudes for personal/emotional problems, and suicidal ideation. Participants’ free-text comments suggested the intervention was well-received, encouraging them to speak more openly about mental health. Teachers similarly endorsed the intervention, especially the focus on resilience.

Intinn shows promise in improving adolescents’ mental health literacy and well-being. Film-based interventions may encourage adolescents to seek professional help for their mental health, thus facilitating early intervention.

This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk disclosure concerning climate change.

Drawing on a triangulated approach for collecting data from multiple sources in a longitudinal study, we perform a panel regression analysis on a sample of multinational firms between 2007 and 2021. Inspired by the Global Reporting Initiative (GRI) principles, our innovative and inclusive model of measuring firm-level climate risks underscores the urgent need to redefine materiality from a broader value creation (rather than only financial) perspective, including the impact on sustainable development.

The findings of this study provide evidence of limited corporate climate risk disclosure, indicating that organisations have yet to accept the reality of climate-related risks. An additional finding supports the existence of a nexus between higher corporate environmental disclosure and higher corporate resilience to material financial and environmental risks, rather than pervasive sustainability risk disclosure.

We argue that a mechanical process for climate-related risk disclosure can limit related disclosure variability, risk reporting priority selection, thereby broadening the short-term perspective on financial materiality assessment for disclosure.

This study extends recent literature on the adequacy of corporate risk disclosure, highlighting the importance of disclosing material sustainability risks from the perspectives of different stakeholder groups for long-term success. Corporate management should place climate-related risks at the centre of their disclosure strategies. We argue that reducing the systematic underestimation of climate-related risks and variations in their disclosure practices may require regulations that enhance corporate perceptions and responses to these risks.

This study emphasises the importance of reconceptualising materiality from a multidimensional value creation standpoint, encapsulating financial and sustainable development considerations. This novel model of assessing firm-level climate risk, based on the GRI principles, underscores the necessity of developing a more comprehensive approach to evaluating materiality.

This paper aims to introduce the Platt 3p model (P3p), an innovative framework aiming to address the mental health needs of young people. The model comprises three dimensions: past, present and potential, on which any mental health intervention should act to improve mental health outcomes.

A conceptual analysis is made that uses an interdisciplinary approach to draw on existing research and theories from psychology, developmental science and educational interventions to create the P3p model.

The P3p model presents a multi-layered approach that considers subjective, individual and group-level variables that should be considered in comprehensive mental health interventions. It accommodates systemic barriers and individual differences, thus creating the potential for more targeted, effective interventions.

Though every effort has been made to provide a robust theoretical foundation, the model has yet to be empirically validated. Future research is taking place to apply the model in school settings to assess its practical efficacy.

The P3p model is novel in its integrative approach, fusing elements from disparate theories into a singular framework. This flexibility allows for person-centred, adaptable interventions that are tailored to individual needs.

This paper aims to explore the pathways of carbon transfer in 200 US corporations along with the motivations that drive such transfers. The particular focus is on each firm’s embeddedness in the global value chain (GVC) and the influence of environmental law, operational costs and corporate social responsibility (CSR). The insights gleaned bridge a gap in the literature surrounding GVCs and corporate carbon transfer.

The methodology comprised a two-step research approach. First, the authors used a two-sided fixed regression to analyse the relationship between each firm’s embeddedness in the GVC and its carbon transfers. The sample consisted of 217 US firms. Next, the authors examined the influence of environmental law, operational costs and CSR on carbon transfers using a quantitative comparison analysis. These results were interpreted through the theoretical frameworks of the GVC and legitimacy theory.

The empirical results indicate positive relationships between carbon transfers and GVC embeddedness in terms of both a firm’s position and its degree. From the quantitative comparison, the authors find that the pressure of environmental law and operational costs motivate these transfers through the value chain. Furthermore, CSR does not help to mitigate transfers.

The findings offer insights for policymakers, industry and academia to understand that, with globalised production and greater value creation, transferring carbon to different parts of the GVC – largely to developing countries – will only become more common. The underdeveloped nature of environmental technology in these countries means that global emissions will likely rise instead of fall, further exacerbating global warming. Transferring carbon is not conducive to a sustainable global economy. Hence, firms should be closely regulated and given economic incentives to reduce emissions, not simply shunt them off to the developing world.

Carbon transfer is a major obstacle to effectively reducing carbon emissions. The responsibilities of carbon transfer via GVCs are difficult to define despite firms being a major consideration in such transfers. Understanding how and why corporations engage in carbon transfers can facilitate global cooperation among communities. This knowledge could pave the way to establishing a global carbon transfer monitoring network aimed at preventing corporate carbon transfer and, instead, encouraging emissions reduction.

This study extends the literature by investigating carbon transfers and the GVC at the firm level. The authors used two-step research approach including panel data and quantitative comparison analysis to address this important question. The authors are the primary study to explore the motivation and pathways by which firms transfer carbon through the GVC.