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This paper aims to investigate the link between accounting, religion and art to understand the managerial approach of the Confraternity of Corpus Domini of Urbino and the phenomenon of art commissioning between 1465 and 1513.

This study is based on the interpretive historical method used to understand, through accounting, the managerial role of confraternities within the economic activity of art commissioning. To this purpose, the present analysis is based on a primary source, represented by the book of revenues and expenses, named B1 (1465–1513).

The analysis has provided evidence of the role of Urbino’s Confraternity in supporting art commissioning and its capacity to invest significant resources in favor of the social, religious and institutional environment of the time. Results show the connection between Urbino’s Confraternity and painters based on their commissioning agreements, the relation between painters and the Ducal Court and, finally, the role of the Duke of Urbino in funding the Confraternity’s initiatives for painters. Thus, this study highlights the major role played by Urbino’s Confraternity in art commissioning, an instrumental part of the Confraternity’s mission.

This paper presents a unique case study that brings out the managerial approach in art commissioning through accounting documents which make activities and links visible.

The purpose of this paper is aimed to examine natives' Fervid Attachment to religious rites, as a part of cultural heritage, in its extrinsic (sense of belonging, rituality) and intrinsic (intimate bond, emotionality) characteristics, by shedding light on how leveraging on these characteristics could be emphasized to promote sustainable local development.

Based on the principles of an ethnographic research approach based on observational methods, this paper analyzes the rites of Holy Week in Taranto, a city located in the Southern Italy, by capturing individuals' behavior according the concept of Fervid Attachment.

Results show that tourism destinations preserving their traditions and religious rites as part of their cultural heritage can satisfy tourists' spirituality needs and, by promoting the interaction with the local population (natives) in terms of relationship between them and tourists, supporting local communities' development. Moreover their Fervid Attachment in terms of sense of belonging, rituality, intimate bond and emotionality could be empathized to promote sustainable local development.

Our results provide suggestions on how local policymakers and tourism marketers could leverage natives' attachment to religious rites to boost religious tourism.

This paper shows from a new perspective based on the concept of natives' Fervid Attachment how local people are relevant in promoting a tourism destination.

This paper aims to focus on evaluating the rich cultural intangible heritage of Sardinia Island, and how such a heritage can contribute to the implementation of tourism during the low season. The purpose is also to verify whether the enhancement of intangible heritage attractors, could be a driver for the sustainability of the island's tourism.

A qualitative approach is used in order to explore a multiple case study: the multifaceted expressions of the Holy Week. This is a cultural event that constitutes a part of the Christian festivity of Easter, which is characterized by traditional processions and ancient rituals widespread in various towns and cities around the island.

Intangible cultural heritage provides an additional opportunity to increase the level of tourism in Sardinia Island.

This study has its limitations: it focuses only on a specific typology of event. Further studies should be taken into consideration in order to explore whether even other kinds of events are able to increase tourism in the low season, and to promote it on a sustainable perspective.

This study about heritage tourism in islands provides information about which little has been written. Moreover, it could offer a framework for other island destinations in the Mediterranean and elsewhere.

F A curious feature of our profession is the paucity of attention given to its human elements. We are too prone to lose sight of the fact that a library's place in the social fabric is determined not by technics or administrative niceties, but in the last resort by the anima, the personal spirit which lies behind them. With, for example, Draynefleete's new branch library we are familiar through photo‐graphs and drawings; we approve its contemporaneity of style, its brisk aseptic social “tone”. But do we ask ourselves whether it is a creative library? Do we give thought to the personal relationships involved—between members of the staff, between the staff and the public? Is there a sense of confraternity, of oneness of purpose? Units thrown together by chance or destiny, we spend a large part of our allotted span within the walls of a library, doing a job, liking or resenting it; yet this vital aspect of our work seldom comes under scrutiny.

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and accountability—enable, influence and motivate large human exploration ventures, principally in maritime and space fields, utilizing Columbus’s and Chinese explorations of the 1400s as the primary setting.

The study analyzes archival data from narrative and interpretational history, including both academic and non-academic sources, that relate to two global historical events, the Columbus and Ming Chinese exploration eras (c. 1400–1500), as a parallel to the modern “Space Race”. Existing studies on pertinent HASS (Humanities and Social Sciences) and STEM (Science, Technology, Engineering and Mathematics) enablers, influencers and motivators are utilized in the analysis. The authors draw upon the concepts of stakeholder theory and the construct of accountability in their analysis.

Findings suggest that non-STEM considerations—politics, finance, accountability, culture, theology and others—played crucial roles in enabling Western Europe (Columbus) to reach the Americas before China or other global powers, demonstrating the pivotal importance of HASS factors in human advancements and exploration.

In seeking to answer those questions, this study identifies only those factors (HASS or STEM) that may support the success or failure in execution of the exploration and development of a region such as the New World or Space. Moreover, the study has the following limitation. Relative successes, failures, drivers and enablers of exploratory ventures are drawn almost exclusively from the documented historical records of the nations, entities and individuals (China and Europe) who conducted those ventures. A paucity of objective sources in some fields, and the need to set appropriate boundaries for the study, also necessitate such limitation.

It is observable that many of those HASS factors also appear to have been influencers in modern era Space projects. For Apollo and Soyuz, success factors such as the relative economics of USA and USSR, their political ideologies, accountabilities and organizational priorities have clear echoes. What the successful voyages of Columbus and Apollo also have in common is an appetite to take risks for an uncertain return, whether as sponsor or voyager; an understanding of financial management and benefits measurement, and a leadership (Isabella I, John F. Kennedy) possessing a vision, ideology and governmental apparatus to further the venture’s goals.

Whilst various historical studies have examined influences behind the oceangoing explorations of the 1400s and the colonization of the “New World”, this article takes an original approach of analyzing those motivations and other factors collectively, in interdisciplinary terms (HASS and STEM). This approach also has the potential to provide a novel method of examining accountability and performance in modern exploratory ventures, such as crewed space missions.

A fairly personal discussion of cybernetics and its future. The systems approach has yet to show its potency and full use. Cybernetics is the science of the regulation of large, complex, probabilistic systems and must be looked at whole. The world would benefit from the use of cybernetic principles in the design of systems — an holistic world government.

This paper aims to examine the prospect of utilising corporate social responsibility and entrepreneurship (CSRE) as antidotes for mitigating the incidences of poverty, insecurity and underdevelopment in Nigeria. The paper derives its theoretical foundation from the stakeholder, instrumental and legitimacy theories, which all justify the use of CSRE for actualisation of Triple Bottom Line (i.e. the social, economic and environmental concerns of business organisations).

The study used the quantitative research method relying on the use of secondary data published by institutional bodies. The quantitative method entail a systematic extraction of reliable data on corporate social responsibility (CSR), insecurity, poverty and development from the publications of Office of the Millennium Development Goals in Nigeria, CLEEN Foundation, National Bureau of Statistics and Central Bank of Nigeria, respectively. For missing years, the authors improvised using projections as well as proxies. The extracted data, which spanned a period of 13 years, were subjected to econometric tests using SPSS, on the basis of which informed conclusions were drawn.

The first econometric result indicates a negative relationship between gross domestic product and poverty. The second result indicates that there is a positive significant relationship between gross domestic product and total crime rate. The third result indicates that there exists a positive relationship between gross domestic product and unemployment rate. The fourth result indicates that there is a negative relationship between gross domestic product and industrial growth rate. The last result indicates that there is a significant positive relationship between gross domestic product and CSR.

The results of this research have macro-level application, hence the outcomes cannot be narrowed to any particular sector of the economy. A micro-level analysis across diverse sectors of the economy is recommended in future studies. The implication of this empirical research is that policymakers in the Nigerian private sector need to reinvent their CSR programmes as mechanisms for poverty eradication, entrepreneurship development (CSRE), dousing tension of restive youth, empowerment/support for security agencies for better crime prevention and for impacting on sustainable development.

In the face of dwindling financial resources in the treasury of governments, the reinvention of CSRE by private sector organisations as complementary mechanisms for combating social problems is becoming acceptable in both developed and developing nations. This paper therefore boldly recommends that policymakers reinvent CSRE as development mechanisms through a sound partnership between government, advocacy groups and business corporations in Nigeria.

The paper explicates that CSR can indeed be reinvented by corporations as part of their social concerns to their operating environment instead of leaving all social problems to governments.

The research lends credence to stakeholder, instrumental and legitimacy theories of CSR. It also justifies the plausibility of CSRE, a novel concept being promoted in this research.

Pilgrimage brings humans and other-than-humans together through a dual process – movement across space and the transformation of space through the process of sacralisation. This paper aims to explore this dual process by outlining the development of qualitative research on contemporary pilgrimage where the dominant representational approach which focuses on human agency has been complemented by a relational perspective where statues, springs and rocks, for example, are seen as possessing their own agency that influences human action.

This paper describes the development of qualitative research on contemporary pilgrimage by bringing together both the representational and relational approach and drawing on the author’s experience of pilgrimage over many years and his reflections on that experience as a trained qualitative researcher.

This paper explores the ways in which the dominant representational approach in pilgrimage studies can be complemented by the relational approach by drawing on the author’s experience of pilgrimage in three different contexts

The paper is original by bringing together both the representational and relational perspectives, contextualising them through the author’s experience of different types of pilgrimage and linking pilgrimage to the wider issues of migration, space and agency.