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The commentary examines the possible rational for Federation Internationale de Football Association(FIFA) sending a series of tweets on the Russian invasion of Ukraine.

The commentary counts and analyses the number of tweets sent by FIFA media between 1 February and 1 March, 2020 and indicates that these concerning the war in Ukraine represent a radical departure from past topics. Stakeholder engagements with the tweets on the war were recorded and these far surpassed other regular topics.

FIFA's stance in condemning the war and taking direct action against Russia was effective in generating far greater stakeholder engagements in Twitter than other football-related posts. While the tweets were favourably received by many fans, not all of that response was positive, and in fact, some were extremely hostile.

An analysis of tweets and their responses provides a relatively new and powerful mechanism for gauging stakeholder engagements. The authors also contribute to the literature on communication strategies of sporting bodies by demonstrating how the integration of social issues into social media posts is likely to exhibit a strong response, albeit not always favourable. When sporting bodies (such as FIFA) depart from their core mission, they risk alienating some stakeholders when they delve into controversial social and/or political issues.

The purpose of this study is to analyse the characteristics of all the referrals to the forensic MHIDD service over the past five years and to compare these characteristics to the cohort of service users attending the three general MHID services based in Dublin which are Service 1, Service 2 and Service 3.

This is a cross-sectional study of adults attending the three generic MHID services and the national forensic MHIDD service. The medical files of service users attending the MHID services were reviewed, and data such as age, gender, level of intellectual disability and psychiatric diagnoses were extracted and compiled into a database. The forensic MHIDD service has since its inception maintained a database of all referrals received and reviewed. The characteristics data needed were extracted from the forensic MHIDD database. All these data were then analysed using the Statistical Package for Social Sciences (SPSS).

The majority of the three MHID service users were in the moderate to profound range of intellectual disability, while the majority of the cases assessed by forensic MHIDD had normal IQ, borderline IQ and mild intellectual disability with 66.1%. The prevalence of neurodevelopmental disorder, schizophrenia and emotionally unstable personality disorder in the forensic MHIDD is comparable to the three MHID services. The prevalence of depression, bipolar affective disorder (BPAD), anxiety disorder and obsessive-compulsive disorder (OCD) is higher in the three MHID services than in the forensic MHIDD service.

The FHMIDD received referrals at a greater level of overall ability, with two-thirds of the service users having mild intellectual disability to normal IQ. The prevalence of neurodevelopmental disorder such as ASD and schizophrenia is comparable between the forensic MHIDD and the three MHID services. There is a higher prevalence of depression, BPAD, anxiety disorder and OCD in the three MHID services as compared to the forensic MHIDD service.

The authors' study aims to examine to what extent managerial religiosity does influence human resource (HR) managers' attitudes towards women as managers (ATWM), and whether such posi(nega)tive attitudes can facilitate or impede the adoption of supportive HR practices (SHRP).

This study empirically examines a theoretical model by employing partial least squares-based structural equation modelling (PLS-SEM) using quantitative survey data from 182 HR managers in Bangladesh.

The authors' findings reveal that individual religiosity may adversely affect HR managers' attitudes towards recognising women as managers, and such stereotyped attitudes, in turn, may attenuate the adoption of supportive HR practices in organisations operating particularly in highly religious socio-culture environments.

The findings of the authors based on self-report, cross-sectional survey data collected from HR managers/equivalent working in the Bangladeshi organisations may unlikely to predict the ATWM held by the top leaders in organisations and other employees in similar socio-cultural settings.

The authors' findings suggest that religiosity cannot be ignored in management development and recruitment processes for HR managers, particularly in a society characterised by relatively weaker formal institutions and people with a higher degree of religiosity.

To the best of the authors' knowledge, this study is the first attempt explicating how top management's religiosity interacts with the attitudes towards the acceptance of women as managers and how such attitudes can influence the adoption of supportive HR practices.

In this study, the authors look at the case of Ferdinand Marcos, President of the Philippines between 1965 and 1986. Documenting the life and career of Marcos on Wikipedia provides an excellent example of the pitfalls confronting those seeking to address disinformation without first reflecting deeply on the reasons why people subscribe to views deemed outlandish by the intellectual or cultural mainstream.

The authors sampled the version of the Marcos article on Wikipedia as it existed after the first edit of each year since its inception (2002). This resulted in 22 texts for analysis. Content and thematic analyses were conducted on these texts as well as on the entire body of talk page comments for the article.

The authors' work suggests that the basic elements of responsible encyclopedic writing have prevailed in the case of Wikipedia's biography of Marcos. However, this is not an unalloyed victory, as issues of polarization remain unaddressed.

Underlying revisionist or distorted claims about Ferdinand Marcos (and other controversial topics) lie very real grievances that give these claims traction for many people. Hence, it is not enough to “just present the facts” to readers. Rather, the authors argue that what is needed is a synthesis of positions that would allow for common ground to be found between them. This could be done in the case of Wikipedia by cultivating editors who are capable and willing to engage with the subject literature in a deeper and richer fashion.

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

The paper examines the content moderation practices and related public disclosures of the World's most popular social media organizations (SMOs). It seeks to understand how content moderation operates as a process of accountability to shape and inform how users (inter)act on social media and how SMOs account for these practices.

Content analysis of the content moderation practices for selected SMOs was conducted using a range of publicly available data. Drawing on seminal accountability studies and the concepts of hierarchical and holistic accountability, the authors investigate the design and appearance of the systems of accountability that seek to guide how users create and share content on social media.

The paper unpacks the four-stage process of content moderation enacted by the World's largest SMOs. The findings suggest that while social media accountability may allow SMOs to control the content shared on their platforms, it may struggle to condition user behavior. This argument is built around the limitations the authors found in the way performance expectations are communicated to users, the nature of the dialogue that manifests between SMOs and users who are “held to account”, and the metrics drawn upon to determine the effectiveness of SMOs content moderation activities.

This is the first paper to examine the content moderation practices of the World's largest SMOs. Doing so extends understanding of the forms of accountability that function in the digital space. Crucial future research opportunities are highlighted to provoke and guide debate in this research area of escalating importance.

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Social franchise chains have social goals rather than – or in addition to – commercial or profit-making goals. But are these social goals, disclosed by social franchisors, aligned with the Sustainable Development Goals (SDGs) and, if so, which ones?

The authors examine the disclosure of SDG-related information on websites of 69 social franchise chains operating in Africa.

The authors' main findings show that social goals disclosed by social franchisors are aligned with certain SDGs that are general in nature and not just sector-dependent, except in the case of education.

The authors' paper contributes to the practice by providing examples of the types and varieties of social goals social franchisors can pursue. Moreover, entrepreneurs might be encouraged to launch their franchise concept as franchisors who contribute to SDGs at an international, national or regional level or to join franchise chains as franchisees who contribute to SDGs at the local level.

The authors' findings show the potential for social franchise chains in developing countries to target and contribute to achieving SDGs.

The authors' paper adds to the limited literature on SDGs and, more specifically, on the role of the private sector, in particular social franchisors, in targeting and achieving SDGs.