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The association of calling with burnout is not well understood. This study investigates how calling influences burnout and what the roles of social worth and career stage are in this relation. Drawing from the Conservation of Resources Theory, we expect that calling may be negatively associated with burnout through increased social worth and that career stage moderates these relationships.

Based on a sample of 566 healthcare professionals, we conducted regression analyses with bootstrapping procedures to test the proposed hypotheses.

The findings show that social worth mediates the negative relation between calling and burnout. Additionally, the positive relation between calling and social worth was more pronounced for late-career employees; yet, the negative relation between social worth and burnout was stronger for early-career employees.

The findings suggest that searching and pursuing a professional calling is beneficial for individuals. Additionally, social worth is crucial in this relation and could be used to actively prevent burnout.

The study advances our understanding of the consequences of calling for employees by explaining the underlying mechanism between calling and burnout and its importance at different career stages.

Literature on cultural districts has repeatedly pointed out the role of place branding as a tool to upgrade the image of urban environment as an indicator of meaning and significance. Throughout the case of UNESCO’s mining heritage district in Sardinia (Italy), the purpose of this paper is to investigate on the role that Place Branding Organizations (PBOs) has and/or may have in the construction of coherent images for landscape and cultural heritage in the design of “sustainable” cultural districts in connection with local authorities’ agenda. At this purpose, the authors propose an operative definition of “partnership building strategy” and a new analytic framework to evaluate PBO’s activity within place branding theory.

Considering what recently expressed by UNESCO about the integration between spatial and cultural planning, the authors focus the research on cultural heritage districts protected by this organization. Starting from the definition of strategy proposed by Anholt (2011) and the participation-based approach outlined by Hankinson (2010), the authors propose a new analytic framework to evaluate PBO’s activity and the authors try to apply it to the experience of mining heritage in Sardinia (Italy), comparing the activity of local PBOs (the Consortium for the UNESCO’s Sardinian Geo-mining Park and the Local Tourism System) with the Development Plan of the Carbonia-Iglesias Province. In the final part of the work, the authors discuss the outcomes of the comparative analysis in terms of partnership building strategy and its influence on cultural heritage district design.

The experience of the Sardinia district proves that partnership building strategy has a relevant role both in place branding and cultural heritage district design but it is not sufficient to make this letter really functioning. It confirms also that a place brand can survive to political regime changes on a periodic basis only if the PBO establishes an appropriate institutional framework for the creation of a cooperative network that can take the branding process forward. The research finding about place branding of UNESCO’s mining heritage sites, outline the demand for a new and more integrated approach in the district design, inspired to the geographic studies on “cultural basin.”

The analytical framework which the authors provide on the basis of a new operative definition of partnership strategy building, has proved to be a useful tool to assess PBO’s activity but, despite this, it represents only a partial result because the theoretical model of the relationships between PBOs, local and supra-local actors requires further developments to describe the effective type and nature of this links.

The research finding about place branding of UNESCO’s mining heritage sites, outline the demand for a new and more integrated approach in the district design, inspired to the geographic studies on “cultural basin.” To achieve a real sustainable development and a shared enhancement of identity and landscape, the authors propose as a possible solution the abandonment of administrative boundaries in cultural planning through a correspondence between cultural district and historic region, this latter defined according to the methods and tools developed by the geographical sciences for the “cultural basin.” At this scope the authors propose a new methodological framework which takes the participation-based place branding into the “cultural heritage chain” for the district design, setting a future research agenda.

The authors propose an operative definition of “partnership building strategy” for the participation-based approach outlined by Hankinson (2010) and, on this base, the authors test a new analytic framework to evaluate PBOs’ activity which combines the traditional activities of promotion and marketing with PBOs’ partnership strategies. Finally, the authors propose a methodological frame which brings the participation-based place branding into the “cultural heritage chain” setting a future research agenda in cultural heritage district’s design.

Within the interface between power and charity, the purpose of this paper is to enhance an understanding of the role of charities in the administration of poor in local government and to explore how accounting operates in such a context. In this investigation, the paper considers accounting, referring to both financial and non-financial information, inserted in a complex of technologies accomplishing the “government of poverty”.

The paper is based on a historical study referring to the case of MIA, an Italian charity, investigated during the sixteenth-seventeenth centuries, adopting Foucault's “governmentality” framework in a diachronic perspective. This approach, coordinating views coming from Anglo-Foucauldian scholars with alternative Foucault effects expressed in Dean's works, represents a novelty of this investigation.

The paper shows the interface of power (municipality) and charity (MIA) in the “government of poverty”, in a context of ancien regime, pointing out how this interplay was a key element within the “discourse of poor”. The pivotal function of MIA as an “agency of police” and the constitutive role of accounting as a technology of “government of poverty”, representing a social practice able to allow the preservation of the social equilibrium, emerge.

The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the interface of power and charity in ancien regime contexts, as well as in contemporary situations of crisis or emergencies.

For the first time in the accounting history literature, the work presents an extension of “governmentality” analysis into the domain of the “government of poor” through a series of Municipality Orders and their operationalisation by a charity, which adopted accounting to realise a control on people and resources contributing to reach local government equilibrium aims. The work also offers a reference within the contemporary accounting literature in relation to the debate about the role of charities or similar non-profit organizations in the context of the current financial crisis affecting the world, or in situations of emergencies.