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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.

Hearing aid (HA) using is an option for enhancing the sound transmission. It effectively improves hearing ability during communication. In Thailand, two-third of hearing impaired persons were elders, while the utilization of an HA was low. This study aims to explore how the decision was made on the use of HA among the hearing impaired elderly.

Mixed-methods sequential explanatory design was used by starting with a retrospective study to identify the prevalence of HA use and influencing factors including demographic and clinical data. Total, 199 elders with moderate to severe hearing impairment were enrolled. Qualitative data collection for thematic analysis was conducted by interviewing 28 participants to reveal elders’ subjective reasoning.

It was found that 25.63% of elders used an HA, whereas age, types of health insurance and disability registration were significant influencing factors. Six themes of subjective reasoning emerged including social activities, disability perspective, social support, medical and personnel, rights and accessibility and benefit of HA, which determined the elders’ decisions on HA use.

This study broadened insights of the elders’ decision process on HA use, which was mutually made by both health-care professional and care recipients. The elders themselves would make the final decision. Not only objective indications but also subjective reasoning of users played significant roles on HA acquisition. To enhance HA use among hearing impaired elders, patient engagement in decision-making was crucial while hearing counselling and elimination of reimbursement barriers became essential.

This study examines the relationship between entrepreneurial passion, entrepreneurial support programs and entrepreneurial intention, and the moderating role of entrepreneurial support programs in the relationship between entrepreneurial passion and entrepreneurial intention, among students with physical disabilities in Nigerian tertiary institutions.

This study used a closed-ended questionnaire survey, composed of previously validated scales, to sample 209 students with physical disabilities at tertiary institutions in Nigeria. Hierarchal regression was performed to assess the relationships between the variables and test the hypotheses.

Both entrepreneurial passion and entrepreneurial support programs were found to be significantly positively related to entrepreneurial intention, and entrepreneurial support programs also moderated the relationship between entrepreneurial passion and entrepreneurial intention.

This research paper identifies that developing entrepreneurial passion and providing accessible and inclusive entrepreneurial support programs are valuable in supporting and facilitating a passage into entrepreneurship for those with disabilities.

This research paper addresses calls for further understanding of how those with disabilities can be supported into entrepreneurship, by identifying supporting factors. The research paper provides further understanding of the entrepreneurial passion and intention nexus by exploring the relationship within those with a physical disability, where significant barriers exist and within a developing country context where entrepreneurship might be a necessity rather than driven by passion.

Mainland Tanzania has seen two decades of significant social policy reforms and transformations in its social and economic structures, whilst the country continues to grapple with persisting gender inequalities. This article examines Tanzania's social policy developments from a gender perspective. The authors analyse the level, reach and quality of social policy delivery to working-age women across the areas of health policy, social protection and employment policy during 2000–2021.

The article draws on qualitative research deploying the scoping review method. The data consist of diverse secondary materials, including academic publications, government policy documents, relevant statistics and other types of “grey” literature.

Tanzania has made significant advancements in the legal frameworks around welfare provision and has instituted increasingly gender-responsive government policy plans. The health and social protection sectors, in particular, have witnessed the introduction of large-scale measures expanding social policy implementation. However, social policy delivery remains two-tiered, with differences in provisions for women in the formal and informal sectors.

Social policy delivery and implementation have increased and diversified in Sub-Saharan Africa (SSA) during the new millennium, with a growing integration of gender-specific policy objectives. However, limited social policy scholarship has focused on the gendered effects of broader social policy models in SSA. The article remedies the concomitant knowledge gaps by examining various social policies and their impacts on working-age women in Mainland Tanzania. The authors also engage with the theoretical welfare regime literature and present an analytical framework for gender-sensitive assessment of emerging social policy models in the Global South.

This paper aims to explore challenges and opportunities associated with young carers' employment in Australia.

Using a multi-stakeholder approach, this study captures the reflections of stakeholders (n = 8) and young carers (n = 10) about opportunities for, and experiences of, paid employment for young carers.

Despite many organisations internationally increasingly pushing diversity agendas and suggesting a commitment to equal opportunity experiences, this study found that young carers' work opportunities are often disrupted by their caring role. For young carers to be successful in their careers, organisations need to provide further workplace flexibility, and other support is required to attract and retain young carers into organisations and harness their transferrable skills for meaningful careers.

The paper highlights important implications for human resource management practitioners given the need to maximise the participation of young carers as workers, with benefits for young carers themselves, employers and society.

The research adds to the human resource management and work–family conflict literature in examining young carers through drawing on Conservation of Resources theory to highlight resources invested in caring leads to loss of educational and work experience resources. This leads to loss cycles and spirals, which can potentially continue across a lifetime, further contributing to disadvantage and lack of workplace and societal inclusion for this group of young people.

Studies on the work integration of persons with disabilities (PwD) and the role of social dialogue therein are scarce. The study examines how the different systems of workers’ representation and industrial relations in Slovakia and Norway facilitate PwD work integration. Taking a social ecosystem perspective, we acknowledge the role of various stakeholders and their interactions in supporting PwD work integration. The paper’s conceptual contribution lies in including social dialogue actors in this ecosystem.

Evidence was collected via desk research, 35 semi-structured in-depth interviews with 51 respondents and stakeholder workshops in 2019–2020.

The findings from Norway confirm the expected coordination of unions and employers in PwD work integration. Evidence from Slovakia shows that in decentralised industrial relations systems, institutional constraints beyond the workplace determine employers’ and worker representatives’ approaches in PwD integration. Most policy-level outcomes are contested, as integration occurs predominantly via sheltered workplaces without interest representation.

This paper identifies the primary sources of variation in the work integration of PwD. It also highlights opportunities for social partners across both situations to exercise agency and engagement to improve PwD work integration.

By integrating two streams of literature – social policy and welfare state and industrial relations – this paper examines PwD work integration from a social ecosystem perspective. Empirically, it offers novel qualitative comparative evidence on trade unions’ and employers’ roles in Slovakia and Norway.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

Governments worldwide seek to optimize value in public project bids. Social procurement (SP) has become a global tool for achieving project goals. The purpose of this study is to assess the understanding of SP among contractors and identify its drivers to optimize the value associated with public projects.

A total of 15 major contractors were interviewed to obtain their views on SP, appreciate their current practices and identify the main drivers of SP in projects. A semistructured interview was used to gather relevant data. Neo-institutional theory is the lens of the study used to provide the focus of the research. The collected data were analyzed using the thematic data analysis technique.

The study found that SP is understood as corporate social responsibility and is not handled in a structured manner guided by policies or clearly defined procedures. Additionally, research has shown that compliance requirements, rather than value and goodwill, are the main inspiration for SP practices.

The study’s limitation is the fact that it was conducted in the context of Botswana and only used the interview technique as the solo data collection method. The other limitation is the lack of empirical literature on SP concerning the lack of SP policy in Botswana.

This study raises awareness of the concept of SP among contractors in Botswana and eases its implementation within the industry.

Continuity of care and access to primary care have been identified as important contributors to improved health outcomes and reduced reincarceration among people who are justice-involved. While the disproportionate burden of health concerns among incarcerated populations is well documented, less is known about their health service utilization, limiting the potential for effective improvements to current policy and practice. This study aims to examine health status and health care utilization among men recently released from a superjail in a large metropolitan area to better understand patterns of use, risk factors and facilitators.

Participants included adult men (n = 106) matched to a general population group (n = 530) in Ontario, Canada, linked to medical records (88.5% linkage) to examine baseline health status and health utilization three-months post-release. The authors compared differences between the groups in baseline health conditions and estimated the risk of emergency department, primary care, inpatient hospitalization and specialist ambulatory care visits.

Superjail participants had a significantly higher prevalence of respiratory conditions, mental illness, substance use and injuries. Substance use was a significant risk factor for all types of visits and emergency department visits were over three times higher among superjail participants.

This empirical case is illustrative of an emerging phenomenon in some regions of the world where emergency departments serve as de facto “walk-in clinics” for those with criminal justice involvement. Strategic approaches to health services are required to meet the complex social and health needs and disparities in access to care experienced by men released from custody.

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

This study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.

The literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.

Our literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.

This paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.