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This study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques.

Semi-structured interviews were held with five dairy farmers in the South Island of New Zealand (NZ).

Dairy farmers perceive environmental sustainability in dairying as being able to feed people while protecting the environment so that future generations can also enjoy the natural world. Recognising the need to alter their practices to reduce environmental damage they have produced, dairy farmers use some EMA techniques, but the primary motivation is compliance with government regulations. Other motivations for using EMA techniques are high economic returns, maintaining their reputation and self-satisfaction. Barriers to implementing EMA techniques are primarily due to lack of clarity and feasibility of regulations, coercion and inadequate communication by regulators and high compliance costs.

The findings contribute to the current EMA literature by providing a better understanding of EMA practices of dairy farmers in NZ, barriers to implementing EMA and how those barriers could be reduced. It may also help NZ central and local government in developing environmental strategies and policies. Furthermore, this research is expected to help people in the dairy industry to find ways to educate farmers about how the measures that are required can help them to reduce both the environmental impacts and the costs of dairying, thus contributing to sustainable development globally.

Grounded in dynamic capabilities theory, this study aims to examine how dynamic capabilities and a transactive memory system (TMS) can build the resilience of service organizations and improve their financial performance. Limited studies examine the link between a TMS and organizational resilience.

The authors test a theoretical model on a sample of 350 UK service firms that were impacted by the COVID-19 pandemic and analyze the data using partial least square structural equation modeling.

Results highlight the positive effects of a TMS and dynamic capabilities on organizational resilience. Only a TMS and organizational resilience have direct positive effects on financial performance.

To the best of the authors’ knowledge, this is the first study to ascertain the influence of a TMS on organizational resilience in service firms following adversity.

The purpose of this paper is to consolidate and evaluate the available research on animal abuse recidivism.

A narrative review of the animal abuse literature was conducted. Articles were included if they provided data/estimates of the rates of recidivism, findings regarding the static, dynamic and/or protective factors associated with animal abuse recidivism and available risk assessment tools, specifically for use with individuals who have a history of animal abuse.

The literature review highlighted high rates of reoffending amongst those who have harmed animals. Many risk and protective factors associated with animal abuse were common to the wider offending behaviour literature (e.g. antisocial attitudes, relationship issues), but more robust research is needed to highlight any distinct characteristics. Lastly, the review reports two risk assessment tools designed specifically for this offending group.

Clinicians and criminal justice personnel base their sentencing, detention and treatment decisions, at least in part, on the recidivism literature. This review provides a consolidation of the evidence base as an aide memoire for practitioners.

History of animal abuse is a risk factor for future animal harm specifically, and interpersonal violence more broadly. To the best of the authors’ knowledge, this is the first literature review that presents the key research evidence on risk/protective factors and relevant risk assessment tools that can inform intervention planning to reduce risk of reoffending towards animals and humans alike when practitioners encounter clients who have a history of harming animals.

Food is a key element in tourism experiences. This study aims to investigate the interplay of sensory and non-sensory factors in food tourism experiences and models their influence on satisfaction and behavioural intentions.

The study focuses on the culinary experiences of 304 tourists dining at ethnic restaurants and uses causal relationship discovery modelling to analyse data.

Sensory factors are important in tourists’ culinary experiences with cleanliness, noise levels and room temperature at the top of the causal chain. Results also indicate the interplay between sensory and non-sensory factors to explain overall satisfaction, intention to return and intention to say positive things.

Using embodied cognition theory, the study offers novel insights into the role of senses in food tourism experiences at rural destinations.

美食是乡村旅游的主要吸引物之一。本研究的目的是调查游客在用餐体验中感官和非感官因素的相互作用, 以及这些因素如何影响游客的满意度和行为意愿。

本研究使用因果关系建模的方法来分析 304 名在某地方特色餐厅用餐的游客的问卷数据。

结果显示, 对于游客的用餐体验而言, 感官和非感官因素具备同等的重要性。此外, 结果发现, 游客感知到的噪音水平、适宜的室内温度及清洁度在与其他因素的相互作用中非常重要, 并能激发游客的满意度和重游意愿。

基于认知理论, 本研究为更好地理解感官因素和非感观因素在乡村旅游情境下的游客用餐体验中的作用提供了新的知识。

La comida es un elemento clave en las experiencias turísticas. Este estudio investiga la interacción de factores sensoriales y no sensoriales en las experiencias de turismo gastronómico y modela su influencia en la satisfacción y las intenciones de comportamiento.

El estudio se centra en las experiencias culinarias de 304 turistas que cenan en restaurantes étnicos y utiliza modelos de descubrimiento de relaciones causales para analizar los datos.

Los factores sensoriales son importantes en las experiencias culinarias de los turistas con la limpieza, los niveles de ruido y la temperatura ambiente en la parte superior de la cadena causal. Los resultados también indican la interacción entre factores sensoriales y no sensoriales para explicar la satisfacción general, la intención de regresar y la intención de decir cosas positivas.

Utilizando la teoría de la cognición incorporada, el estudio ofrece nuevos conocimientos sobre el papel de los sentidos en las experiencias de turismo gastronómico en destinos rurales.

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.

Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.

The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.

The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.

The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.

The purpose of this study is to explore the support needs surrounding intimate relationships and sexuality of autistic adults accessing funded social care in England.

Semi-structured interviews with 15 autistic adults who were accessing funded social care examined their support needs surrounding intimate relationships and sexuality, with subsequent data analysis using reflexive thematic analysis.

Four themes were generated: Help at hand, but not too close for comfort, No “cookie-cutter rules”: personalised, inclusive approaches, Playing it safe, not leaving it too late, and Autism-informed education and support.

The authors produced an online learning module for social care staff in England on best practice in supporting autistic adults without learning disabilities with relationships and sexuality.

To the best of the authors' knowledge, there has been no other UK-based research published to date on the social care support needs of autistic adults without learning disabilities surrounding relationships, gender and sexuality.

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is to explore how institutional forces influence the social sustainability approaches of logistics service providers (LSPs) in high terrorism-affected regions (HTAR). This then leads to investigating how the key factors interact with Institutional Theory.

An exploratory multiple-case study research method was used to investigate six cases of different-sized logistics LSPs, each in an HTAR. The data was collected using semistructured interviews and triangulated using on-site observations and document analysis. Thematic analysis was used in iterative cycles for cross-case comparisons and pattern matching.

The findings interact with Institutional Theory and the three final-order themes. First, management processes are driven by coopetition and innovation. Second, organizational resources, structure and culture lead to an ineffective organizational design. Finally, a lack of institutionalization creates institutional uncertainty. These factors are rooted in many other first-order factors such as information sharing, communication, relationship management, capacity development, new process developments, workforce characteristics, technology, microlevel culture and control aspects.

This study answers the call for social sustainability research and enriches the literature on social sustainability, Institutional Theory and LSPs in HTARs by providing illustrations showing that institutional forces act as driving forces for social sustainability initiatives by shaping the current management processes. Conversely, the same forces impede social sustainability initiatives by shaping the current organizational designs and increasing institutional uncertainty.

Good ethnographic work produces stories. Stories are told to us by our interlocutors. We record them in our fieldnotes and read about them in archival or policy documents. We see and hear them occur around us, we participate in them, and they become a core part of our memories of the field. Given that ‘telling stories is one of the fundamental things we do as human beings’ (Falconi & Graber, 2019, p. 1), stories are perhaps the most crucial resource by which we as ethnographers make sense of a field, allowing us to translate what happened to others so that they might be able to vicariously travel through the fields which we studied.

Yet when we look at the ethnographies published in leading management and organization studies journals, stories are increasingly hidden from view. We argue in this short chapter, for a return to storytelling at the centre of the production of ethnography. We seek an opening of the closed world of academic storytelling to those audiences excluded from such networks, including those whom we ethnographers are writing about. We retell nine short stories from an ethnography of Traffic Officers and the breakdowns they encounter on the strategic road network. These vignettes form a non-linear narrative of some of the most emotive and embodied encounters in our fieldwork in transport and mobility spaces between 2018 and 2019. We leave our readers to draw conclusions, implications, and linkages from these stories and offer an invitation to debate and conversation on the themes encountered therein.

The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. As the importance of sustainability reporting continues to grow, this study aims to critically analyse the benefits and pitfalls of automated text generation and processing.

This study develops a conceptual framework to delineate the field, assess the implications and form the basis for the generation of research questions. This study uses Alvesson and Deetz’s critical framework, considering insight (a review of literature and practice in the field), critique (consideration of the influences on the production and use of non-financial information and the implications for assurers of such information) and transformative redefinition (considering the implications of generative AI for sustainability reporting and proposing a research agenda).

This study highlights the implications of generative AI for sustainability accounting, reporting, assurance and report usage, including the risk of AI facilitating greenwashing, and the importance of more research on the use of AI for these matters.

The paper highlights to stakeholders the implications of AI for all aspects of sustainability reporting, including accounting, reporting, assurance and usage of reports.

The implications of AI need to be understood in society, which this paper facilitates.

This study critically analyses the potential use of AI for sustainability reporting, construct a conceptual framework to delineate the field and develop a research agenda.

This paper examines the theoretical issues and research themes of business and management impact. Our empirical setting is the UK Research Excellence Framework 2014 (REF 2014) and the focus is on the nature of research impact. Stakeholders, including Governments, now expect academic outputs to translate to real world benefits beyond the narrow bibliometric type metrics.

Despite decades of academic literature devoted to business and management research impact, current theories cannot explain the apparent disconnect between academic, economic and societal practice. Adopting a UK Business and Management perspective to frame our investigation, we consider the highly contested rhetorical question – What are the current themes and impacts of Business and Management research?

We propose a definition for research impact and consider its measurement. Then, using the 410 Impact Case Studies submitted to REF 2014 #x2013; Unit of Assessment 19, business and management, we examine how high impact unfolds. The implications for business and management research impact from the perspectives of economic, knowledge and responsibility impacts are considered.