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The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

This paper covers the development of a novel defect model for concrete highway bridges. The proposed defect model is intended to facilitate the identification of bridge’s condition information (i.e. defects), improve the efficiency and accuracy of bridge inspections by supporting practitioners and even machines with digitalised expert knowledge, and ultimately automate the process.

The research design consists of three major phases so as to (1) categorise common defect with regard to physical entities (i.e. bridge element), (2) establish internal relationships among those defects and (3) relate defects to their properties and potential causes. A mixed-method research approach, which includes a comprehensive literature review, focus groups and case studies, was employed to develop and validate the proposed defect model.

The data collected through the literature and focus groups were analysed and knowledge were extracted to form the novel defect model. The defect model was then validated and further calibrated through case study. Inspection reports of nearly 300 bridges in China were collected and analysed. The study uncovered the relationships between defects and a variety of inspection-related elements and represented in the form of an accessible, digitalised and user-friendly knowledge model.

The contribution of this paper is the development of a defect model that can assist inexperienced practitioners and even machines in the near future to conduct inspection tasks. For one, the proposed defect model can standardise the data collection process of bridge inspection, including the identification of defects and documentation of their vital properties, paving the path for the automation in subsequent stages (e.g. condition evaluation). For another, by retrieving rich experience and expert knowledge which have long been reserved and inherited in the industrial sector, the inspection efficiency and accuracy can be considerably improved.

Open-access repositories (OARs) are essential for openly disseminating intellectual knowledge on the internet and providing free access to it. The current study aims to evaluate the growth and development of OARs in the field of technology by investigating several characteristics such as coverage, OA policies, software type, content type, yearly growth, repository type and geographic contribution.

The directory of OARs acts as the source for data harvesting, which provides a quality-assured list of OARs across the globe.

The study found that 125 nations contributed a total of 4,045 repositories in the field of research, with the USA leading the list with the most repositories. Maximum repositories were operated by institutions having multidisciplinary approaches. The DSpace and Eprints were the preferred software types for repositories. The preferred upload content by contributors was “research articles” and “electronic thesis and dissertations”.

The study is limited to the subject area technology as listed in OpenDOAR; therefore, the results may differ in other subject areas.

The work can benefit researchers across disciplines and, interested researchers can take this study as a base for evaluating online repositories. Moreover, policymakers and repository managers could also get benefitted from this study.

The study is the first of its kind, to the best of the authors’ knowledge, to investigate the repositories of subject technology in the open-access platform.

The social venture (SV) is an increasingly popular form of organization to pursue social goals using a commercial approach. Although marketing plays an important role in SV research and a key driver of the performance of SVs, how and the extent to which market conditions play a role remains understudied. This study examines if market turbulence can moderate marketing capabilities and performance relationships.

The authors developed several hypotheses rooted in the marketing literature and tested them using data collected from a sample of 109 SVs from East Asia (i.e. Hong Kong and Taiwan). Using multiple regression analysis and structural equation modeling, the authors analyzed the marketing capabilities and financial and social performance relationships and the positive moderating role of market turbulence.

The results suggested that market turbulence is a positive moderator which influences the effect of the marketing capabilities–financial performance relationship, but not the marketing capabilities and social performance relationship.

This paper attempts to interrogate the SV's marketing capabilities–performance relationship in the East Asian context and how market turbulence may enhance or weaken the relationship. This is one of the earliest papers in this research area. The key findings from this research offer valuable theoretical contribution to the study of SV performance.

The study aims to shed light on the current state of “Dataset repositories” indexed in Directory of Open Access Repositories (OpenDOAR).

From each repository/record information, the Open-Access Policies, Open Archives Initiative Protocol for Metadata Harvesting (OAI-PMH), year of creation and the number of data sets archived in the repositories were manually searched, documented and analyzed.

Developed countries like the United Kingdom and the USA are primarily involved in the development of institutional open-access repositories comprising significant components of OpenDOAR. The most extensively used software is DSpace. Most data set archives are OAI-PMH compliant but do not follow open-access rules. The study also highlights the sites’ embrace of Web 2.0 capabilities and discovers really simple syndication feeds and Atom integration. The use of social media has made its presence known. Furthermore, the study concludes that the number of data sets kept in repositories is insufficient, although the expansion of such repositories has been consistent over the years.

The work has the potential to benefit both researchers in general and policymakers in particular. Scholars interested in research data, data sharing and data reuse can learn about the present state of repositories that preserve data sets in OpenDOAR. At the same time, policymakers can develop recommendations and policies to assist in the construction and maintenance of repositories for data sets.

According to the literature, there have been numerous studies on open-access repositories and OpenDOAR internationally, but no research has focused on repositories preserving content-type data sets. As a result, the study attempts to uncover various characteristics of OpenDOAR Data set repositories.