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This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

The digitalisation of healthcare services has proven to be difficult, with numerous negative effects. We argue that the reason for the problem is not poor project management, but a clash of different institutional logics. The aim of this article is to explore, define and theorise the concept of digitalism, as a term for a new institutional logic in contrast to other, more known logics in organisations, such as managerialism and professionalism, to better understand processes of digitalisation.

We illustrate our arguments with a case study of a process of organizational development before and after the implementation of centralised large-scale IT systems at a large Norwegian hospital. Data was extracted from documents and observations from January 2015 to January 2016 during an organizational audit. In addition, a follow-up study was conducted in 2019 and 2024 by interviewing eight key personnel who were involved in the implementation process.

The implementation of a new digital health record in a Norwegian hospital is a process of social restructuring that involves new actors, logics and control systems. The process of digitalisation shows us how digitalism create tensions, diverges and merges with other institutional logics.

Understanding digitalism as a sensitising concept offers insights into how large-scale technology and organizations are tied together and can help to reduce organizational dysfunctionalities and improve the implementation of IT systems.

This study contributes to a new understanding of digitalisation processes and links an ongoing theoretical debate on the digitalisation of organizations with empirical findings.

Religion could drive development. Although Ghana is touted as the most religious country in the world, notably, some Charismatic/Pentecostal churches operate at the expense of community development and members’ welfare. This study sought to achieve three objectives: to determine whether there is an opportunity for organizing the various churches for interfaith cooperative collective action; to assess the association between people’s religiosity and the propensity to join interfaith cooperative collective action and to assess people’s perceptions of the institutional framework that could facilitate the organization of the religious community in Ghana for interfaith collective action.

Descriptive statistics and an ordered probit model (OPM) were used to analyze cross-sectional data from a representative sample of households in the Greater Accra Region. Thematic analysis was also used to analyze the qualitative data.

The study found that generally, there is a positive response to a proposal to mobilize churches in an interfaith cooperative collective action, but distrust poses a great threat to interfaith cooperative collective action. The study also found that affiliation with the Seventh-Day Adventist Church and Pentecostal/Charismatic is negatively (positively) associated with the propensity to join a collective action, respectively. Finally, the results of the study found that accountability, proper management and fair distribution of the proceeds from a collective action will help in mobilizing churches in Ghana in an interfaith collective action.

This is the first major study to explore the possibility of interfaith collective action among religious denominations aimed at accelerating poverty reduction and wealth creation in any developing country.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0670

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

With the launch of the Feminist International Assistance Policy (FIAP), the Canadian government named solidarity as a shared value and a driving motivation behind the FIAP. This paper explores how development workers understand and apply solidarity to their work, uncovering the opportunities and constraints they face.

In-depth, semi-structured interviews were conducted with 42 development workers from Canada’s federal development agency between 2019 and 2020. Transcribed data were coded by the author to identify how workers made sense of solidarity within the development industry.

The majority of workers were unsure of how to define or operationalize solidarity, demonstrating confusion. Commonality was routinely mentioned as a facet of solidarity, but workers understood this term in diverse ways, with some considering commonality as a precondition that inhibited a sense of solidarity with development partners in the global South due to differences in living conditions. About a quarter identified power and privilege as necessary considerations in the process of building solidarity, showing potential for bonds across the inequalities that define development. About 40% of workers identified the institutional structure of the organization as an obstacle to solidarity.

This paper presents original data from Canadian development workers, providing the first study of their understanding of solidarity as a development ethic. It shows the gaps between rhetoric and practice while recommending ways for development organizations to meaningfully engage with solidarity in their work.

Mindfulness-based interventions are on the rise in workplace settings to enhance Well-Being and address work stress. Their popularity is in part due to the fact that they are often assumed to have a net positive impact on both workers’ Well-Being and organizational functioning. However, the majority of workplace mindfulness practice and research focuses on individual-level mindfulness interventions and their associated outcomes, like reduced stress. However, the modern workplace is highly dependent on positive team functioning, and the impact of mindfulness in teams is lesser known. This review differentiates individual mindfulness from team mindfulness and explores how both individual and team mindfulness impact team functioning. The authors review mindfulness and teams’ literature to understand antecedents, correlated mediators, and consequences of mindfulness in team contexts, team processes, and the boundary conditions related to mindfulness outcomes. This review adds to the budding theoretical conversation regarding mindfulness at work and contributes valuable insight into the practical applications of mindfulness in teams.

The authors mobilise stewardship theory, which delves into trust and collaboration dynamics, advocating for long-term gains through actions beneficial to the broader community. Used as a fundamental framework to conceptualise the model, stewardship theory enhances the understanding of the effect of purchasing social responsibility (PSR) practices to foster innovativeness and performance through the supply chain (SC). This study aims to examine the relationship between PSR, SC innovativeness (SC-INNO) and SC operational performance (SCOP). In addition, the moderating effect of sustainability labels on these relationships will be studied.

Based on survey data from 177 organisations analysed through partial least square structural equation modelling, the results suggest that PSR has a positive and significant effect on SC-INNO and SCOP. In addition, SC-INNO plays a partial mediation role since the direct effect between PSR and SCOP is validated. Furthermore, the moderating effects of holding a sustainability label and industry type about PSR and SCOP are supported.

The results indicate a significant positive influence of PSR on both SC-INNO and operational performance. SC-INNO is found to partially mediate the PSR–SCOP relationship. Moreover, sustainability labels and industry type significantly moderate the effects of PSR on SCOP.

The findings extend stewardship theory into the sustainable purchasing and supply management field by providing empirical support for PSR as a reflection of stewardship behaviours by fostering innovation and performance throughout the SC.

In view of the expanding global interest in leadership learning and development programmes for centre leaders, this study aims to investigate how an early childhood education leadership programme can enhance Norwegian centre leaders’ learning and development as a network professional learning community (PLC) by way of Schön’s reflective model, the hall of mirrors.

In this qualitative case study, we interviewed four centre leaders, the owner of the centres and a facilitator and/or coach from the local work and competence centre for inclusive work who was leading the leadership programme.

The findings demonstrate three aspects of the hall of mirrors that enhanced the centre leaders as a network PLC: engaging in collective inquiry towards shared visions and values, enhancing professionalism through distributed leadership and cultivating a trusting learning climate.

Data were collected in a single smaller municipality in Norway and therefore may not be generalisable to other areas.

The findings can be used to further discuss how early childhood education and care (ECEC) leadership development programmes can be employed to establish and sustain professional leadership teams and professional learning communities.

As there are parallels between the leadership programme and the workplace and the programme promoted a network PLC, this study contributes to existing knowledge by offering a transformative reflective model for leadership learning and change through the reconceptualisation of the hall of mirrors.

The unethical use of natural resources is contributing to the increasing environmental degradation. The depleting environment poses a threat to the sustainability of present and future generations. This paper aims to investigate the impact of social media on the green purchase intention of consumers. The research adopts the theory of reciprocal determinism to integrate the variables of social media, green product knowledge, green consumption values and drive for environmental responsibility, assessing their collective impact on green purchase intention.

Data were gathered from a sample of 310 young consumers using a structured close-ended questionnaire. The proposed hypothesis was tested by employing PLS-SEM.

The study validates that social media (SM) has the ability to shape consumers' intention to choose more eco-friendly products. In addition to social media, green consumption values and the drive for environmental responsibility exert a significant influence on green purchase intention. However, green product knowledge did not have a significant impact on green purchase intention nor did mediate the relationship between social media and green purchase intention.

The existing scholarly literature indicates that researchers have employed a variety of theories as the basis for their studies aimed at predicting intentions and behaviors related to environmentally conscious purchases. To our knowledge, this is the first study to incorporate social media in the theory of reciprocal determinism. Notably, the paper represents the inaugural investigation in the context of an emerging economy to incorporate green product knowledge as a mediating variable.

The purpose of this study was to investigate the detrimental consequences of participating in stokvels among women entrepreneurs within the South African township economy.

The research used the Gioia methodology, involving the implementation of a qualitative inquiry with an inductive approach. Semi-structured interviews served as the primary method for data collection. The study had a sample comprising 20 women entrepreneurs located in Johannesburg, South Africa.

Narratives on the detrimental consequences of participating in stokvels among women entrepreneurs within the South African township economy included fraudsters, misunderstanding and dishonesty among stokvel partners, year-end robbery and theft, stokvels being dominated by men, operating outside of formal regulatory frameworks, exclusion and limited funding.

Sample size challenges feature as a notable limitation, including the research being conducted in only one province of South Africa. Caution should be exercised when seeking to generalize the findings in other contexts.

While there is an array of literature on the impact of stokvels on entrepreneurship, there are deficiencies in studies that have looked at the detrimental consequences of stokvels on women entrepreneurs. As a result, the goal of this research is to add to the present corpus of African entrepreneurship literature, specifically in the context of South Africa.