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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 aims to attempt to provide an overview of the copyright legal framework for audiovisual resources in Europe and Greece, how Audiovisual (AV) content is currently licensed by Greek providers and how licenses or copyright exceptions enable its reuse. The motivation for this work was the development of an aggregation service for audiovisual resources in Greece, the Open AudioVisual Archives (OAVA) platform.

Copyright licenses and exceptions in the European Union and in Greek Legislation have been thoroughly reviewed along with the reuse of content, based on the terms of Fair Use, Rights Statements and Creative Commons. Licensing issues for the most well-known aggregation services, such as Europeana, Digital Public Library of America, Trove, Digital New Zealand and the National Digital Library of India, have also been studied and considered. Audiovisual content providers in Greece have been recorded, and their licensing preferences have been analyzed. Pearson’s chi-square test was applied to test the relationship between the provider’s type, resources’ genre and licenses used.

Despite the abundance of copyright legislation in the European Union and in Greece, audiovisual content providers in Greece seem to ignore it or find it difficult to choose the right license. More than half of them choose to publish their resources on popular audiovisual platforms using the default licensing option provided. Creative Commons licenses are preferred for audiovisual content that falls into the following categories: open courses (almost exclusively) and interviews and digital collection/research projects (about half of the content).

This paper examines audiovisual content aggregation, in the EU and Greece, from a legal point of view. To the best of the authors’ knowledge, it is the first attempt to record and analyze the licensing preferences of Greek AV content providers.

Open access (OA) is often considered as particularly beneficial to researchers in the global south. However, research into awareness of and attitudes to OA has been largely dominated by voices from the global north. A survey was conducted of 507 researchers from the developing world and connected to INASP's AuthorAID project to ascertain experiences and attitudes to OA publishing. The survey revealed problems for the researchers in gaining access to research literature in the first place. There was a very positive attitude to OA research and OA journals, but when selecting a journal in which to publish, OA was seen as a much less important criterion than factors relating to international reputation. Overall, a majority of respondents had published in an OA journal and most of these had paid an article processing charge. Knowledge and use of self-archiving via repositories varied, and only around 20% had deposited their research in an institutional repository. The study also examined attitudes to copyright, revealing most respondents had heard of Creative Commons licences and were positive about the sharing of research for educational use and dissemination, but there was unease about research being used for commercial purposes. Respondents revealed a surprisingly positive stance towards openly sharing research data, although many revealed that they would need further guidance on how to do so. The survey also revealed that the majority had received emails from so called “predatory” publishers and that a small minority had published in them.

In this article, we offer a contribution to the emerging debate on the role of citizen participation in food system policy making. A key driver is a recognition that solutions to complex challenges in the food system need the active participation of citizens to drive positive change. To achieve this, it is crucial to give citizens the agency in processes of designing policy interventions. This requires authentic and reflective engagement with citizens who are affected by collective decisions. One such participatory approach is citizen assemblies, which have been used to deliberate a number of key issues, including climate change by the UK Parliament's House of Commons. Here, we have undertaken analysis of a citizen food assembly organized in the City of York (United Kingdom). This assembly was a way of hearing about a range of local food initiatives in Yorkshire, whose aim is to both relocalise food supply and production, and tackle food waste. These innovative community-based business models, known as “food hubs”, are increasing the diversity of food supply, particularly in disadvantaged communities. Among other things, the assembly found that the process of design and sortation of the assembly is aided by the involvement of local stakeholders in the planning of the assembly. It also identified the potential for public procurement at the city level, to drive a more sustainable sourcing of food provision in the region. Furthermore, this citizen assembly has resulted in a galvanizing of individual agency with participants proactively seeking opportunities to create prosocial and environmental change in the food system.

Large cities are and will continue to become important tourism destinations in foreseeable future. Tourists' motives of the present is the prognosis for their future tourists' behavior. In respond to the longstanding critics in city tourism study, the present research aims to examine the underlying motives of tourists visiting large cities and offer insights into fashioning tourism future for visiting large cities. The identified motives inform three distinct implications fashioning tourism future of large cities.

A quantitative investigation was performed by surveying city tourists. Measurements on the survey form were derived from both scholarly and grey literature in relation to tourists' motivations. 326 valid questionnaires were netted to attain the study aim. Three-quarters of respondents were from Europe, Australia and Pacific. Descriptive analysis and exploratory factor analysis were conducted to achieve the research aims.

Five underlying motives of tourists visiting large cities were revealed: shopping indulgence, urban commons, city icons, cultural and lifestyle and personal advancement. Mapping the findings with a conceptual scheme depicting tourism product in destination, the author revealed a new dimension, urbanity and offered critical reflection on three implications for the tourism future of large cities.

Literature examining city tourists' motives neglect the context-specific measurements while administering the investigation. The research design embraces the urban-specific measurements in the data collection tool, contributing to deeper understanding on how tourism functions in cities. A new dimension, urbanity, which illustrates tourists' motives exclusive in large cities, was identified. Furthermore, three implications fashioning tourism future of large cities are revealed with the support of empirical evidence.

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.

Background: Compliance of patients with self-care practices is the mainstay of measures to manage diabetes. This study explored self-care practices of type 2 diabetes patients receiving insulin treatment in North-East Ethiopia.

Methods: The study employed an interpretive phenomenological approach using purposive sampling. The data were collected from 24 (11 males and 13 females) participants (July 2019 to January 2020) using in-depth interviews till theoretical saturation. The data were analyzed thematically and organized using QDA Miner Lite v2.0.8.

Results: The findings were categorized into: labeling diabetes, self-care maintenance experiences, recognition of symptoms, and mitigating mechanisms. The self-care maintenance practice of patients was linked with diet input preferences and the effectiveness level of insulin. What guides the self-care behavior was the patients’ preferentiality of strictly adhering to their preferred dietary inputs. Barley and wheat were the most common preferential and non-preferential inputs, respectively. The patients strictly adhered to insulin treatment because they found it effective. The most common hyperglycemia symptoms to be managed by taking an additional dose of insulin, were frequent urination, increased thirst, and their consequence (dehydration). Excessive sweating (initial), shivering (middle), and falling (final), respectively in severity, were the most common symptoms of hypoglycemia which were perceived to be treated with sweet snacks.

Originality: To our knowledge, this is the first research in Ethiopia to investigate the self-care experiences of type 2 diabetes patients receiving insulin using an interpretive phenomenological approach.

The emergence of networks within education has been driven by a number of factors, including: the complex nature of the issues facing education, which are typically too great for single schools to tackle by themselves; changes to educational governance structures, which involve the hollowing out of the middle tier and the introduction of new approaches with an individualized focus; in addition is the increased emphasis on education systems that are “self-improving and school-led”. Within this context, the realization of teacher and school improvement actively emerges from establishing cultures of enquiry and learning, both within and across schools. Since not every teacher in a school can collaboratively learn with every other teacher in a network, the most efficient formation of networks will comprise small numbers of teachers learning on behalf of others.

Within this context, Professional Learning Networks (PLNs) are defined as any group who engage in collaborative learning with others outside of their everyday community of practice; with the ultimate aim of PLN activity being to improve outcomes for children. Research suggests that the use of PLNs can be effective in supporting school improvement. In addition, PLNs are an effective way to enable schools to collaborate to improve educational provision in disadvantaged areas. Nonetheless harnessing the benefits of PLNs is not without challenge. In response, this paper explores the notion of PLNs in detail; it also sheds light on the key factors and conditions that need to be present if PLNs are to lead to sustained improvements in teaching and learning. In particular, the paper explores the role of school leaders in creating meaningful two-way links between PLNs and their schools, in order to ensure that both teachers and students benefit from the collaborative learning activity that PLNs foster. The paper concludes by suggesting possible future research in this area.

Public realm urban regeneration projects aim to provide facilities for the common good such as improved road systems, public parks, museums and cultural institutions. Driven by political priorities, the expected benefits for society comprise of the proposed regeneration outcomes articulated in a masterplan vision. As a philosophical concept, common good in the context of urban regeneration is explored in this study to understand the expectations for major, long-term regeneration projects and the intended project objectives. In the approach to governance, there should be a relationship between monitoring indicators adopted by the regeneration project as part of the governance framework and their alignment with the common good. These concepts are analysed through a case study of the development and reporting of benchmark indicators established at the start of a major 20-year urban redevelopment in 2010. The monitoring and enhancement concept implemented required indicators to be developed and embedded in the regeneration process to, not only monitor, but also enhance sustainability. The longitudinal case study, at the interim point 10 years since the establishment of these indicators, will evaluate the sustainability of the urban regeneration and evaluate current evidence for the common good. The indicators were developed following the principles of a theme orientated framework in line with the UK and Scottish Government approach at that time. The process of indicator development was iterative, refined and finalised through working closely with local authority, Scottish Enterprise and partnership stakeholders (civic oriented organisations) to capture evidence of progress towards the masterplan vision. Ten years on, conclusions examine whether these indicators could be used a proxy for common good. The conclusion will identify the extent to which we would need to revise indicators to address any gaps to become a more accurate measure of common good.