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This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.

The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).

The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.

This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.

Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.

To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

This article aims to examine the manifestation of coloniality within social studies curricula and explore strategies for rejecting colonial paradigms through teaching praxis. The author presents a curriculum that unveils the narratives of Linnentown, a local Black community, to examine the impacts of colonial legacies on people's everyday lives.

Using the teaching and learning cycle framework, the author demonstrates the integration of sequenced embodied and multimodal activities. Furthermore, the author utilizes the concept of critical place-based education (CPBE) to demonstrate how critical pedagogies within the context of place can cultivate transformative learning experiences.

By guiding students to critically analyze the sociopolitical conditions of Linnentown residents, CPBE, paired with multimodal activities, helps challenge dominant narratives and empowers students to become agents of change in their local communities.

This curriculum fosters a nuanced understanding of structural oppression, empowers students to develop critical awareness and social agency and guides youth in confronting settler colonialism within and beyond their communities.

The paper seeks to introduce the “critical open access literacy” construct as a holistic approach to confront the challenges in open access (OA) as a dimension of scholarly communication.

The paper first introduces the concepts of information literacy (IL) and OA in the context of transformations in the scholarly information environment. Via a theoretical-analytical exercise on the basis of a literature review of the intersections between the two concepts and of the criticisms of OA, the paper discusses the role of critical IL in addressing the challenges in OA and lays the theoretical-conceptual groundwork for the critical OA literacy construct.

The structural nature of the challenges and transformations in the scholarly information environment require new foci and pedagogical practices in library and information studies. A more holistic, critical and integrative approach to OA is warranted, which could effectively be achieved through the re-conceptualization of IL.

The paper specifies the avenues for putting the theoretical conceptualizations of critical OA literacy into practice by identifying possible foci for IL instruction alongside a transformed role for librarians.

The paper extends deliberations on the role of critical IL for scholarly communication and attempts to advance the research fields of the two domains by proposing a new construct situated at the junction of OA and IL.

This paper aims to investigate the concept of VUCA (volatility, uncertainty, complexity and ambiguity) in the field of cross-cultural management.

The related literature has been analysed from various paradigmatic lenses.

As the VUCA world concept originates from business circles, several key articles were published in non-academic journals. Two distinct groups of publications can be identified: consulting literature and academic literature on the VUCA world. While both consulting literature and academic literature about the VUCA world can be associated with functionalism, alternative research paradigms can easily accommodate new studies in connection with the VUCA world: interpretive, critical and postmodern works would fit the features of the VUCA world, along with multi-paradigm studies.

It is advisable to investigate emergent contemporary issues, often labelled VUCA, according to multiple paradigms and to conduct multi-paradigmatic research.

While consulting literature on the VUCA world implicitly assumes functionalist paradigms, academic literature might provide alternative assumptions. Interpretative, critical and postmodern paradigms more accurately address the issues raised by VUCA.

This paper argues for the inclusion of Indigenous research methodologies in diversity scholarship to (1) adequately account for and value the identity, lived experiences and concerns of Indigenous Peoples and (2) to enrich diversity theorising and scholarship by proposing new ways to think about and conduct research on difference, inclusion and belonging. We further highlight the roles non-Indigenous researchers can play in supporting Indigenous methodologies.

We introduce EDI readers to Indigenous research methodologies through explicating two Indigenous (Maori) methodologies from Aotearoa New Zealand and demonstrating points of convergence and divergence from existing methodologies evident in diversity scholarship.

The application of Eurocentric methodologies, including postcolonial approaches, can inaccurately theorise Indigenous experience through a Western lens compounding the ongoing impacts of colonialism. Conversely, drawing primarily from cultural knowledge and traditions, Indigenous methodologies place considerable value on people and place, relationships and relational accountabilities, each underpinned by an explicit intent to produce research with positive transformative potential for participant communities. Using Kaupapa Maori and Mana Wahine research as examples, we highlight how elements of “resistance” aligns with critical theories, but the “difference” inherent in Indigenous methodologies enables a more authentic engagement with people and place that is critical to understanding issues of significance to Indigenous Peoples.

This paper addresses the lack of engagement with Indigenous research methodologies and priorities of Indigenous communities within diversity scholarship. We argue that Indigenous priorities make broader contributions to the diversity agenda by attributing deeper meaning to difference and resistance as enacted through the context specificity of the Indigenous world. We contend Indigenous methodologies illuminate unique perspectives and priorities that can make powerful contributions to broader discussions of equity, inclusion and belonging.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. The authors challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

This study aims to critically discuss and reorient the diversity, equity and inclusion (DEI) debate toward the idea of addressing and rectifying the pervasive structural inequalities that DEI, in its undiluted form rooted in social justice (SJ), aims to combat. Drawing on Bourdieu, the study first examines the diffusion and contestation of DEI into international business (IB). It then proposes a Bourdieu-inspired agenda to advance the transposition of SJ principles into IB.

The study interpretively reconstructs the process of DEI’s ideational diffusion. It examines how the interplay between ideas and field dynamics in IB shapes ideational processes and outcomes.

In response to rising global inequalities – to which multinational enterprises (MNEs) have significantly contributed – SJ movements have propelled DEI into the wider social and political arena, including corporate boardrooms. Within IB, a diluted version of DEI – IB-DEI – emerged as a paradigm to improve MNEs’ performance, but failed to address underlying structural inequalities. As the social impacts, utility and legitimacy of DEI have been challenged, the DEI debate has come to a flux. The study proposes conceptual and contextual extension of DEI within IB and advancing socially engaged research and practice that help reinforce DEI’s core SJ purpose – tackling structural inequalities.

The study is one of the few to openly tackle SJ-IB contradictions on DEI, while advancing the application of Bourdieu to critical studies of IB.

This paper introduces the problematic of the SBP modeling. Our objective is to provide a conceptual analysis related to the concept of SBP. This facilitates, on the one hand, easier understanding by business analysts and end-users, and one the other hand, the integration of the new specific concepts relating to the SBP/BPM-KM domains into the BPMN meta-model (OMG, 2013).

We propose a rigorous characterization of SBP (Sensitive Business Processes) (which distinguishes it from classic, structured and conventional BPs). Secondly, we propose a multidimensional classification of SBP modeling aspects and requirements to develop expressive, comprehensive and rigorous models. Besides, we present an in-depth study of the different modeling approaches and languages, in order to analyze their expressiveness and their abil-ity to perfectly and explicitly represent the new specific requirements of SBP modeling. In this study, we choose the better one positioned nowadays, BPMN 2.0, as the best suited standard for SBP representation. Finally, we propose a semantically rich conceptualization of a SBP organized in core ontology.

We defined a rigorous conceptual specification for this type of BP, organized in a multi-perspective formal ontology, the Core Ontology of Sensitive Business Processes (COSBP). This reference ontology will be used to define a generic BP meta-model (BPM4KI) further specifying SBPs. The objective is to obtain an enriched consensus modeling covering all generic concepts, semantic relationships and properties needed for the exploitation of SBPs, known as core modeling.

This paper introduces the problem of conceptual analysis of SBPs for (crucial) knowledge identification and management. These processes are highly complex and knowledge-intensive. The originality of this contribution lies in the multi-dimensional approach we have adopted for SBP modeling as well as the definition of a Core Ontology of Sensitive Business Processes (COSBP) which is very useful to extend the BPMN notation for knowledge management.

This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.

Based on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors.

This study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces.

This study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.