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The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

The purpose of this study is to explore the effects of followers’ perceptions of their leaders’ authentic leadership behaviors on how followers become motivated to develop moral intention.

Using field survey data (n = 337), exploratory factor analysis and multiple regression, the authors suggest that perceived authentic leadership positively affects followers’ moral intent. The authors tested a self-determination theory-based model to explain the mediations.

The authors found that perceived authentic leadership is related to employees’ autonomous moral motivation through basic psychological need satisfaction, which in turn predicts their moral capacities and moral intent.

This study is unique in that it has examined various motivational variables to explain the mechanism by which authentic leadership influences morality. In addition, this is also novel in empirically using the autonomous motivation construct in the moral domain to explain how employees may develop moral capacities over time, impacting their moral intent. This research is also unique in testing the relationship between all moral capacities proposed in the literature and moral intent. The theoretical implications, practical implications and avenues for further research are also discussed.

In view of the significance of intangible organizational resources and firm sustainability, this study investigates the mediating role of ambidextrous green innovation and the moderating effects of resource orchestration capability in the relationship between green entrepreneurial orientation and green performance.

The research employed a quantitative analysis technique using hierarchical linear regression and a moderated mediation approach on a sample of 409 managers from UAE manufacturing firms to investigate the proposed relationships among the variables.

The research results show that a firm’s green performance is influenced by its green entrepreneurial orientation. Green innovation, both exploratory and exploitative, mediates the link between green entrepreneurial orientation and green performance. Moreover, the association between green entrepreneurial orientation and exploitative green innovation, as well as between exploitative green innovation and a firm's green performance, is strengthened by resource orchestration capability. The findings of the moderated mediation show that when resource orchestration capacity is high, exploitative green innovation has a greater mediating effect on green entrepreneurial orientation and green performance.

This study provides valuable insights for manufacturing firms to achieve sustainable performance and reduce their environmental impact. Firms should adopt proactive environmental strategies and innovative approaches to achieve sustainable green performance by adopting green entrepreneurship and establishing ambidextrous green innovation.

This study contributes to the literature on GEO, ambidextrous green innovation, resource orchestration capability, and green performance. These results provide insight into fostering green innovation in the manufacturing industry, deepen the theoretical foundation for green entrepreneurship, and advance the field of green entrepreneurship study.

The purpose of this paper is to examine prominent issues and contributions from extant research and explore the literature on the services provided by Knowledge-Intensive Public Organizations (KIPOs) and its pursuit to achieve the United Nations (UN) 2030 Sustainable Development Goals (SDGs) (hereafter referred to as the UN 2030 SDGs agenda) amidst the challenges represented by COVID-19 pandemic. It emphasizes the crucial role of accounting in dealing with techniques and social and moral practices concerned with the sustainable utilization of resources. This paper also provides an overview of the other papers presented in this JPBAFM Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

The design consists of a review and examination of the prior relevant literature and the other papers published in this JPBAFM Special Issue.

The paper identifies and summarizes three key research themes in the extant literature: the growth in the types of KIPO; the rise in the research approaches to study the provision of public services by KIPO in pursuit of the UN 2030 SDG agenda and the consequent call for developments in the accounting field; and unintended consequences during COVID-19 pandemic. It draws upon work within these research themes to set out four broad areas for future impactful research.

The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO and in prompting future extensions of this work through setting out areas for further innovative research within the field.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, research centers and the UN. The focus on accounting and accountability towards a broader spectrum of stakeholders calls for new avenues of study in the accounting field. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, universities, research centers and the UN. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

This paper adds to vibrant existing streams of research in the area of KIPO by bringing together authors from different areas of accounting research for this JPBAFM Special Issue. In scoping out an agenda for impactful research approaches used to study the provision of public services by KIPO, this paper also draws attention to underexplored issues pertaining to extents such as the “lived experience” of personnel in the KIPO and envisioning what a future system of governance, management and accounting of SDG might look like.

This paper aims to examine the impact on diverse students’ social equity outcome measures that result from incorporating social justice education and inclusive practices into an introductory course on sustainability offered online asynchronously, online synchronously and in-person.

From fall 2020 to fall 2021, 706 students took “Introduction to Sustainability” at Michigan State University. A revised curriculum increased inclusive practices and social justice content centered on race and other social identities; institutional, individual and implicit bias; interrupting bias; socialization; and spheres of influence. Students’ self-reported change was examined using a retrospective pre/post survey.

Students reported significant growth in social equity understanding and practice across teaching modes with in-person instruction associated with the largest reported growth. Students reported growth regardless of their racial/ethnic identity or gender, with instructor effects varying in expected ways. The gap in social equity understanding between students with low precourse ratings (on outcome measures) and those with high precourse ratings was significantly smaller after the course.

This study is not without limitations. First, the authors were limited in the student-specific information that they could collect. Second, the authors did not have access to an alternative course that could serve as a control. Third, the authors did not have the resources to also conduct an in-depth, thorough qualitative study. Furthermore, the authors did not conduct their investigation during “normal” campus life because it took place during the height of the COVID-19 pandemic. The pandemic was a factor that could not be accounted for and might have impacted the outcomes.

This study is novel in identifying and incorporating specific social justice education material, tools and practices for improved teaching of social equity components of sustainability.

In this experimental investigation, the behavior of strengthened/repaired heat-damaged one-way self-compacted concrete (SCC) slabs with opening utilizing near-surface-mounted-carbon fiber reinforced polymers (NSM-CFRP) strips was explored.

CFRP strip configurations, number of strips and inclination were all investigated in this study. For three hours, slabs were exposed to temperatures of 23°C and 500°C. Four-point load was applied to control slabs, enhanced slabs and repaired slabs.

The results indicate that exposing the slabs to high temperatures reduces their load capability. The number of strips and angle of inclination around the slab opening have a considerable impact on the performance of the strengthened and/or repaired slabs, according to the experimental results. The load capacity, toughness and ductility index of a strengthened and/or repaired slab with opening increase as the number of CFRP strips increases by 143.8–150.5%, 137.3–149.9% and 122.3–124.5%, respectively. The use of NSM strips around the opening with zero inclination showed higher load compared to the NSM strips around the opening with other angles.

It is frequently important to construct openings in the slabs for ventilation, electrical supply, and other purposes. Making openings in slabs might affect the structure’s performance since the concrete and reinforcing would be cut off. SCC is a new type of concrete mixture that can fill in all the voids in the formwork with its own weight without the help of external vibration.  As a result, it is necessary to reinforce the slab under flexure and increase the flexural strength of the SCC slab. Therefore, this work investigates the effect of using NSM-CFRP strip  on the behavior of one way SCC slabs that have been heat-damaged.

Global demand for agricultural commodities, including beef, soy, and palm oil, has driven tropical deforestation throughout the 21st century, threatening biodiversity and ecosystem services while contributing significantly to greenhouse gas emissions. Deforestation in the tropics is a wicked problem because there is no consensus on its solution, conflicting moral and political considerations among stakeholders, and uncertainty about the potential effects of intended solutions. Faced with such complex policy challenges, jurisdictional approaches (JAs) are being increasingly embraced as potential means of increasing policy capacity to tackle deforestation and support the Sustainable Development Goals. JAs integrate tools such as public and private regulations, collaborative planning processes, and payments for ecosystem services to respond to the complexity that characterizes deforestation. In this chapter, we study PROAmazonia, an anti-deforestation JA implemented in Ecuador’s Amazon region since 2017.

Our study shows that enhancing policy capacities to manage wicked problems associated with deforestation requires confronting the inherent complexity of these problems and the wider socio-environmental system in which they emerge. However, this requires integrated policy strategies that exceed the scope of JAs, also demanding support from wider governance structures.

This research examined the accountability measures put into practice during the housing reconstruction following the 2015 Nepal earthquakes. Additionally, it aimed to identify gaps in accountability practices and suggest approaches for improving their efficacy.

The research methodology encompassed a qualitative approach. Around 30 research participants were selected for in-depth interviews using a purposive sampling strategy to ensure data richness and relevance. The interviews were recorded, transcribed and then iteratively analysed using thematic framework analysis. This analytical technique involved identifying recurrent themes and patterns within the transcriptions of the participants' articulation.

The study showed the pivotal role of meetings and interactive forums in promoting transparency and disseminating vital information during housing reconstruction. Additionally, it underscored the contributions of nongovernmental organizations (NGOs) and community-based organizations (CBOs) in information dissemination within affected communities. Policy challenges centre on identifying vulnerable populations, local support mechanisms and contextualizing reconstruction policies, specifically focusing on urban heritage settlements. Strengthening local service delivery and complaint mechanisms, capacity building and defining the roles and responsibilities of actors and beneficiaries are suggestive measures for a participatory and inclusive reconstruction process.

Research holds distinctive value due to its recent inception and its focus on both the subject matter and the specific geographical context. It contributes novel insights into the principles and practices of accountability mechanisms during the housing reconstruction process following a major disaster.

Drawing on the knowledge-based view and social exchange theory, this study aims to examine how top management support relates both directly and indirectly to employee creativity through knowledge management processes (acquisition and sharing) and absorptive capacity.

Data were collected from 284 academics and researchers working in research centres in Iraq’s public universities to assess their perceptions of management support, knowledge management, absorptive capacity and creativity.

Performing structural equation modelling with AMOS, positive relationships were identified between top management support, knowledge management processes, absorptive capacity and employee creativity. The study findings emphasise the pivotal role of top management support in creating an environment that fosters knowledge acquisition and sharing, and enhancing absorptive capacity, in turn, amplifying employee creativity. Empirical evidence confirming the salient role of knowledge management and absorptive capacity in strengthening employee creativity in the context of Iraqi academia and researchers is presented.

The study shows that knowledge management processes and absorptive capacity mediate the influence of top management support on employee creativity. The premise of absorptive capacity is the individual’s ability to identify, accumulate and assimilate relevant knowledge from external sources and commercialise the gained knowledge.

This paper aims to identify how the faculties of a Colombian University have understood the concept of sustainability and the way they have embedded it into their training.

Qualitative research was done using documentary and content analysis which allowed researchers to recognize features correlated to sustainability which are needed to promote and act for social equity, ecological care and economic development.

It was found that most faculties at the university do not conceptualize it; ergo, courses are designed neither for promoting sustainability nor sustainable education. Besides this, almost no level of integration was identified among faculties on this topic.

Many people agree education for sustainability is a key action to overcome the complex challenges the planet is facing; nevertheless, the prejudice that training to solve sustainability problems is an exclusive task of certain disciplines is common. This misunderstanding reduces the possibilities of pursuing a sustainable future, considering that these issues affect all humankind and that they can only be solved through interdisciplinary and collaborative work.

The paper also outlines some actions that Universidad Pontificia Bolivariana (UPB) can take to consider sustainability issues, and they are as follows: identification of competencies to include in the curricula; recognition of the potential of integrating education for sustainable development (ESD) into the curricula by strengthening the competencies and capacities; strengthening the competencies and capacities of the academic staff through ESD training processes; articulation of research with the curricula in such a way that the results of research processes permeate the curricula.

This study has some limitations. For instance, regarding the survey, the size of the sample may seem too small, a bigger sample will allow better information for the results. Regarding the case studies, a greater diversity of programs could have provided a wider range of results. Despite these limitations, for UPB, the study shows a snapshot of the literature review and the articulation of sustainable development and climate change education (CCE) in all programs the university has. The implications of this paper and research are the following. First, it reiterates the importance of having within the same institution a common language to talk about sustainability. Second, it recognizes the competencies and skills that should considered when implementing ESD and CCE in curricula.

This idea corresponds to a lack of debate about what the term signifies and means. It is believed that, as sustainability has been highly researched in the past two decades, it is a cross-cutting element in any faculty proposal; however, due to the complexity of the term, it is understood differently by each member of the same academic community, affecting their ability to design a systemic and systematic curriculum that enables to educate for sustainable goals.