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Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.

The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.

Hybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.

This contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.

Hybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.

With the ongoing transformation of the microfinance sector, questions have been raised on the ability of microfinance institutions (MFIs) to perform financially well without compromising with their social objectives. The current study attempts to analyse the social and financial performance of Indian MFIs with an objective to find the kind of relationship between these two objectives.

The dynamic framework of simultaneous equations model is used to find the nature of the relationship which exists between social and financial performance of Indian MFIs.

The study finds that depth of outreach enables MFIs to achieve financial sustainability. On the other hand, financially strong MFI lend more as reflected by an increase in their average loan size.

Many MFIs still receive subsidies to support their operations. Ideally, adjustments should be made to remove the effect of such subsidies on their cost. However, due to non-availability of data, the study fails to make any adjustment for the subsidies.

The presence of a complementary relationship between social and financial performance in the Indian microfinance sector is quite encouraging for the policymakers during the current time when the sector is becoming less dependent on subsidies. However, the recent upsurge in the average loan size requires attention.

The findings suggest that MFIs can achieve financial sustainability while targeting poor clients. This indicates that MFIs can perform socially good along with their financial performance.

Such study is vital when the Indian microfinance sector is moving away from subsidies to become self-reliant and commercialised. Few studies have focused on this aspect of Indian microfinance sector.

The twofold aim of this theory-building article is to raise questions about the ability of queer cinema to transform market culture and ideologies around gender and sexuality. First, the authors examine how the very capitalization of queer signifiers may compromise the dominant order from within. Second, the authors address how brands possibly can draw on these signifiers to project authenticity.

Through visual methods of film criticism and the semiotic analysis of three films (Moonlight, Call Me By Your Name and Portrait of a Lady on Fire), the authors outline some profound narrative tensions addressed by movie makers seeking to give an authentic voice to queer lives.

Brands can tap into these narrative attempts at “seeing the invisible” to signify authenticity. False sublation, i.e. the “catch-22” of commodifying the queer imaginaries one seeks to represent, follows from a Marcusean analysis.

In more practical terms, “seeing the invisible” is proposed as a cultural branding technique. To be felicitous, one has to circumvent three narrative traditions: pathologization, rationalization and trivialization.

In contrast to Marcuse's pessimist view emphasizing its affirmative aspects, the authors conclude that such commodification in the long term may have transformative effects on the dominant ideology. This is because even if something is banished to the realm of imagination, e.g. through aesthetic semblance, it can still be enacted in real life.

The COVID-19 pandemic has caused severe challenges to ethnic minorities in the UK. While the experiences of migrants are both complex and varied depending on individuals' social class, race, cultural proximity to the host country and acculturation levels, more in-depth studies are necessary to fully understand how COVID-19 affects specific migrant groups and their health. Taiwanese migrants were selected because they are an understudied group. Also, there were widespread differences in pandemic management between the UK and Taiwan, making this group an ideal case for understanding how their acculturation journey can be disrupted by a crisis.

Qualitative data were collected at two different time points, at the start of the UK pandemic (March/April 2020) and six months on (October/November 2020), to explore migrant coping experiences over time. Theoretically, the authors apply acculturation theory through the lens of coping, while discussing health-consumption practices, as empirical evidence.

Before the outbreak of the pandemic, participants worked hard to achieve high levels of integration in the UK. The pandemic changed this; participants faced unexpected changes in the UK’s sociocultural structures. They were forced to exercise the layered and complex “coping with coping” in a hostile host environment that signalled their new marginalised status. They faced impossible choices, from catching a life-threatening disease to being seen as overly cautious. Such experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society.

It is important to note that the Taiwanese sample recruited through Facebook community groups is biased and has a high level of homogeneity. These participants were well-integrated, middle-class migrants who were highly educated, relatively resourceful and active on social media. More studies are needed to fully understand the impact on well-being and acculturation of migrants from different cultural, contextual and social backgrounds. This being the case, the authors can speculate that migrants with less resource are likely to have found the pandemic experience even more challenging. More studies are needed to fully understand migrant experience from different backgrounds.

Public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. In particular, this paper has shown how separation, especially if embraced temporarily, is not necessarily a negative outcome to be corrected with specific policies. It can be strategically adopted by migrants as a way of defending their health and well-being from an increasingly hostile environment. Migrants' home country experience provides vicarious learning opportunities to acquire good practices. Their voices should be encouraged rather than in favour of a surprising orthodox and rather singular approach in the discussion of public health management.

The paper has clear public health policy implications. Firstly, public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. Acknowledging migrants' voice is a critical first step to contribute to the development of a fair and inclusive society. Secondly, to retain skilful migrants and avoid a future brain-drain, policymakers are advised to advance existing infrastructure to provide more incentives to support and retain migrant talents in the post-pandemic recovery phase.

This paper reveals how a group of previously well-integrated migrants had to exercise “coping with coping” during the COVID crisis. This experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society. It contributes to the understanding of acculturation by showing how a such crisis can significantly disrupt migrants' acculturation journey, challenging them to re-acculturate and reconsider their identity stance. It shows how separation was indeed a good option for migrants for protecting their well-being from a newly hostile host environment.

The purpose of this paper is to illuminate the ethical concerns associated with the use of artificial intelligence (AI) in the medical sector and to provide solutions that allow deriving maximum benefits from this technology without compromising ethical principles.

This paper provides a comprehensive overview of AI in medicine, exploring its technical capabilities, practical applications, and ethical implications. Based on our expertise, we offer insights from both technical and practical perspectives.

The study identifies several advantages of AI in medicine, including its ability to improve diagnostic accuracy, enhance surgical outcomes, and optimize healthcare delivery. However, there are pending ethical issues such as algorithmic bias, lack of transparency, data privacy issues, and the potential for AI to deskill healthcare professionals and erode humanistic values in patient care. Therefore, it is important to address these issues as promptly as possible to make sure that we benefit from the AI’s implementation without causing any serious drawbacks.

This paper gains its value from the combined practical experience of Professor Elhassan gained through his practice at top hospitals worldwide, and the theoretical expertise of Dr. Arabi acquired from international institutes. The shared experiences of the authors provide valuable insights that are beneficial for raising awareness and guiding action in addressing the ethical concerns associated with the integration of artificial intelligence in medicine.

This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research.

First, the paper addresses PMM as a field of research linking scientific disciplines, schools of thought and academic scholars. Second, the paper discusses the role of institutional theorising in PMM research. Third, the paper analyses and reviews Modell's ideas on the future prospects of PMM research. The paper also elaborates on the ideas presented in Modell's paper.

Modell's paper suggests sociology of valuation and the discussion on hybrid governance as future developments for PMM research. This paper provides a conceptual perspective to link these areas together. Furthermore, the paper contributes to understanding PMM as a multi-disciplinary, inter-disciplinary and trans-disciplinary research area.

This paper contributes to the conceptualizations of values, valuation and hybridity in PMM research from the viewpoint of institutional theory.

To investigate the effects of payor–provider integration on the operational performance of health service provision. The research explores whether integration governs agency problems and tilts the incentives of diverse actors toward more systematic outcomes.

A two stage multimethod case study of occupational health services. A qualitative stage aimed to understand the reasons, mechanisms, and outcomes of payor–provider integration. A quantitative stage evaluated the performance of the integrated hospital against fee-for-service partner hospitals with a sample of 2,726 patients.

Payor–provider integration mitigates agency problems on multiple levels of the service system by complementing formal governance mechanisms with informal mechanisms. Compared to partner hospitals, the integrated hospital yielded 9% lower the total costs of occupational injuries achieved primarily by emphasizing conservative care and faster recovery.

Focuses on occupational health services in Finland. Provides initial evidence of the effects of payor–provider integration on the operational performance.

Vertical integration may provide systematic outcomes but requires mindful implementation of multiple mechanisms. Rigorous change management initiative is advised.

For patients, the research shows payor–provider integration of health services can be implemented in a manner that it reduces care costs while not compromising care quality and customer satisfaction.

This study provides a rare longitudinal analysis of payor–provider integration in health-care operations management. The study adds to the knowledge of operational performance improvement of health services.

Usually, people's interests do not match perfectly. So when several people need to make a joint decision, they need to compromise. The more people one has to coordinate the decision with, the fewer chances that each person's preferences will be properly taken into account. Therefore, when a large group of people need to make a decision, it is desirable to make sure that this decision can be reached by dividing all the people into small-size groups so that this decision can reach a compromise between the members of each group. The study's objective is to analyze when such a compromise is possible.

In this paper, the authors use a recent mathematical result about convex sets to analyze this problem and to come up with an optimal size of such groups.

The authors find the smallest group size for which a joint decision is possible. Specifically, the authors show that in situations where each alternative is characterized by n quantities, it is possible to have a joint decision if the participants are divided into groups of size n -- and, in general, no such decision is possible if the participants are divided into groups of size n -- 1.

The main novelty of this paper is that, first, it formulates the problem, which, to the best of the authors’ knowledge, was never formulated in this way before, and, second, that it provides a solution to this problem.

This paper evaluates the implementation of a school-based physical activity intervention and discusses how the intervention outcomes can be influenced by the implementation.

In four of the nine lower secondary schools in which the intervention was conducted, the authors examined implementation fidelity, adaptation, quality, responsiveness and dose received. The authors conducted focus group interviews with teachers (n = 8) and students (n = 46) and made observations. Dose delivered was examined quantitatively, with weekly registrations.

Results showed that two out of four schools made few and positive adaptations, implemented the intervention with high fidelity and quality and responded positively. Four main factors were found to influence implementation: frame factors, intervention characteristics, participant characteristics and provider characteristics.

A cross-sectional design was used and may not represent implementation throughout the whole school year.

In terms of large-scale implementation, the intervention may be generalizable. However, intervention criteria such as adequate facilities and a flexible timetable may be unattainable for some schools. The intervention can be adapted without compromising its purpose, but adaptations should be a result of cooperation between students and teachers.

Process evaluations on this topic are rare. This study adds to a limited knowledge base concerning what factors may influence implementation of school-based physical activity interventions for adolescents.

This paper presents an information technology based instructional model for effective learning in management information systems programs and modules for students in undergraduate education. This model is primarily centered on the traditional in-class learning model. Information technology is used in a unique and novel way in order to create a learning environment which not only engages students in the learning process but also enhances their problems solving skills, analysis and decision making abilities. The model embeds information technology in projects in order to hide complexities but without compromising achievement of learning objectives. It also uses information technology in a simulation mode in order to demonstrate key concepts or learning themes, to simulate main themes presented in case studies and to simulate problems behaviors. The model employs other creative techniques in order to deliver its overall goals.