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The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues.

The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers.

Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions.

This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.

This chapter will discuss some of the issues involved in navigating learning delivery involving sensitive topics to students from diverse and ‘non-traditional’ backgrounds. It will examine the ways in which biographical narratives can be employed to promote openness, negate stigma, create ‘safe spaces’ and help develop an atmosphere of trust. For students who may have previously encountered some of the issues being taught, they can be encouraged to draw on their personal lived experience to aid learning for their peers and add an often raw and sometimes deeply moving authenticity to the classroom. Of course, there must be care taken to avoid emotional harm and the ethical issues of such an approach will also feature in this reflection.

The purpose of this paper is to consolidate and evaluate the available research on animal abuse recidivism.

A narrative review of the animal abuse literature was conducted. Articles were included if they provided data/estimates of the rates of recidivism, findings regarding the static, dynamic and/or protective factors associated with animal abuse recidivism and available risk assessment tools, specifically for use with individuals who have a history of animal abuse.

The literature review highlighted high rates of reoffending amongst those who have harmed animals. Many risk and protective factors associated with animal abuse were common to the wider offending behaviour literature (e.g. antisocial attitudes, relationship issues), but more robust research is needed to highlight any distinct characteristics. Lastly, the review reports two risk assessment tools designed specifically for this offending group.

Clinicians and criminal justice personnel base their sentencing, detention and treatment decisions, at least in part, on the recidivism literature. This review provides a consolidation of the evidence base as an aide memoire for practitioners.

History of animal abuse is a risk factor for future animal harm specifically, and interpersonal violence more broadly. To the best of the authors’ knowledge, this is the first literature review that presents the key research evidence on risk/protective factors and relevant risk assessment tools that can inform intervention planning to reduce risk of reoffending towards animals and humans alike when practitioners encounter clients who have a history of harming animals.

The paper explores the notion of worker voice in terms of its implications for supply chain justice. The paper proposes the value of the recognition perspective on social justice for framing workers’ experiences in global supply chains and identifies opportunities for the advancement of the worker voice agenda with recognition justice in mind.

The paper adopts a conceptual approach to explore the notion of worker voice in supply chains in terms of the recognition perspective on social justice.

Sustainable supply chain management (SSCM) scholarship has considered worker voice in terms of two key paradigms, which we term communication and representation. To address recognition justice for workers in global supply chains, the worker voice agenda must consider designing worker voice mechanisms to close recognition gaps for workers with marginalised identities; the shared responsibilities of supply chain actors to listen alongside the expectation of workers to use their voice; and the expansion of the concept of worker voice to cut across home-work boundaries.

The paper offers conceptual clarity on the emerging notion of worker voice in SSCM and is the first to interrogate the implications of recognition justice for the emergent worker voice agenda. It articulates key opportunities for future research to further operationalise worker voice upon a recognition foundation.

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.

Although the innovative behaviour of public employees is critical for the creation of public value and meeting of public interests, the authors are uncertain about the role of the human resource (HR) system in affecting individual behaviour as past studies tended to discuss innovation at the organisational level of analysis. Based on corporate human resource management (HRM) literature, the authors draw from the ability-motivation-opportunity (AMO) model to examine the influence of innovation-based HR practices on work-related risk propensity and innovative behaviour and the moderating role of perceived error tolerance of public sector organisations.

Dyadic data were collected from supervisors and their subordinates in various public sector organisations in the UAE. The authors collected valid responses from 100 managers and 200 employees.

This study's findings demonstrate that the HR system in the public sector shapes employees' behaviour at the individual level of analysis, consistent with the corporate HRM literature. The authors reveal that innovation-based HR practices significantly promote employees' innovative work behaviour because they trigger their inclination and disposition to take risks. Furthermore, the authors provide evidence that such risk-taking propensity at work is heightened under the conditions of a high level of error tolerance by the organisational management.

This study's findings point out the importance of implementing innovation-based HR practices, such as recruitment, reward and training, to drive public sector employees' innovative work behaviour as they could galvanise their risk-taking propensity and, subsequently, innovative behaviour. Public sector managers also need to develop an innovation culture tolerant toward employees' mistakes to further foster employees' work innovativeness. Policy wise, this study's findings could be integrated into the national innovation strategy to drive the national growth in the UAE.

This study sheds light on the drivers behind innovative behaviour among public employees, which is a less researched area, especially in a non-Western context.

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

Surgical services are settings where resilient performance (RP) is necessary to cope with a wide range of variabilities. Although RP can benefit from a supportive built environment (BE), prior studies have focused on the operating room, giving scant attention to support areas. This study takes a broader perspective, aiming at developing BE design knowledge supportive of RP at the surgical service as a whole.

Seven BE design prescriptions developed in a previous work in the context of internal logistics of hospitals, and thus addressing interactions between workspaces, were used as a point of departure. The prescriptions were used as a data analysis framework in a case study of the surgical service of a medium-sized private hospital. The scope of the study included surgical and support areas, in addition to workflows involving patients and family members, staff, equipment, sterile instruments and materials, supplies, and waste. Data collection included document analysis, observations, interviews, and meetings with hospital staff.

Results identified 60 examples of using the prescriptions, 77% of which were related to areas other than the operating rooms. The developed design knowledge is framed as a set of prescriptions, examples, and their association to workflows and areas, indicating where it should be applied.

The design knowledge is new in surgical services and offers guidance to both BE and logistics designers.