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This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

This paper aims to examine the use of coproduction to create a film “Do You See Me?”, to amplify the voices of a “hard to reach” group: older lesbian, gay, bisexual (LGB) victim-survivors of domestic abuse (DA).

Qualitative methods were used as part of the co-production, which included two practitioner focus groups and 14 narrative interviews with lesbian, gay, bisexual, transgender, queer or questioning persons or the community (LGBTQ+) victim-survivors.

Despite differences in gender, sexualities, roles and “lived experiences” across stakeholders, there was a shared aim to ensure victim-survivors had a sense of ownership in this endeavour. Consequently, a positive reciprocity existed that helped to foster effective communication, allow for capacity building and subsequent knowledge exchange. The collaboration produced a nuanced meta-narrative making visible the “lived experiences” of LGB victim-survivors’ perceptions of perpetrator behaviours.

To the best of the authors’ knowledge, this paper is original in two ways, firstly, providing insights into the “lived experiences” of an invisible group; older LGBTQ+ victim-survivors, and secondly, in involving them in the co-production of a film. The paper aims to reveal how interdependencies that developed between stakeholders helped to disrupt understandings, develop new ways of knowing and build levels of trust. Group interactions helped to dismantle hierarchies, so those with experiential knowledge: the survivors, had greater control throughout the research process. The paper is significant in providing a critical reflection on the ethical, methodological and resource challenges involved in co-production. It also makes recommendations for researchers and funders about the value of using co-production as a method to engage with hard-to-reach groups.

This paper aims to examine the relationship between surface acting (SA), deep acting (DA) and organizational commitment (OC).

Guided by affective events theory, the study adapted emotional labour scale and three components model to profile 373 teachers from 30 schools around Peninsular Malaysia. A list-based simple random sampling technique was used to select respondents. Structural equation modeling (SEM) was used to test hypotheses, and the proposed model was assessed through renowned fit indices.

OC was hypothesized as a second-order construct. SEM result indicates that both SA and DA have significant negative relationship with OC. Fit indices of the hypothesized model showed χ²/df ratio (560.069/265) = 2.113, RMSEA (0.055), and CFI (0.936). This result provides empirical support for the data collected.

The study provides new insight on the ongoing debate about SA and DA. Therefore, it advances body of research in this regard. The implication for HR managers is that strategic polices can be institutionalized to buffer the consequences of SA and DA. This is due to the fact that SA and DA may not be abolished for service employees like teachers. The practical implication for teachers is the understanding that emotional regulation process is inevitable because teaching is profoundly an emotional activity job. Besides being a cross-sectional study, the sampled population may have limited the study’s outcomes.

Given existing inconsistent results on the consequences of SA and DA, this study shows that not only SA can lead to negative after-effects, DA can also cause the same. Future study can explore spiritual intelligence to examine how best SA and DA can be performed at reduced consequences on OC.

This paper aims to assess the fiscal sustainability in Egypt during the period 1990–2018 using deficit accounts (DA) approach. It also tries to investigate the possibility of applying generational accounts (GA) in Egypt as a new approach to assess fiscal sustainability.

This paper tries to assess fiscal sustainability in Egypt during 1990–2018 using DA and GA approaches. DA approach includes primary deficit indicator, tax gap indicator, augmented Dickey-Fuller stationarity test for debt/GDP ratio and Johansen co-integration test between government revenues and expenditures. However, concerning the possibility of applying GA in Egypt, field study form was designed including specific questions to academic and executive economic experts to investigate if it is possible to apply GA in Egypt.

The empirical findings of the field study indicate that Egypt witnessed fiscal sustainability during the period 1990–2018 using DA. On the other hand, there are various obstacles, including administrative, technical, legal and political obstacles which hinder Egypt from applying GA to assess fiscal sustainability.

To the best of the authors' knowledge, this paper assesses fiscal sustainability in Egypt using DA for a longer and updated time series within 1990–2018. In addition, it is the first paper to examine the possibility of assessing fiscal sustainability using GA approach in Egypt.

The paper aims to raise awareness in the industry of design automation tools, especially in early design phases, by demonstrating along a case study the seamless integration of a prototypically implemented optimization, supporting design space exploration in the early design phase and an in operational use product configurator, supporting the drafting and detailing of the solution predominantly in the later design phase.

Based on the comparison of modeled as-is and to-be processes of ascent assembly designs with and without design automation tools, an automation roadmap is developed. Using qualitative and quantitative assessments, the potentials and benefits, as well as acceptance and usage aspects, are evaluated.

Engineers tend to consider design automation for routine tasks. Yet, prototypical implementations support the communication and identification of the potential for the early stages of the design process to explore solution spaces. In this context, choosing from and interactively working with automatically generated alternative solutions emerged as a particular focus. Translators, enabling automatic downstream propagation of changes and thus ensuring consistency as to change management were also evaluated to be of major value.

A systematic validation of design automation in design practice is presented. For generalization, more case studies are needed. Further, the derivation of appropriate metrics needs to be investigated to normalize validation of design automation in future research.

Integration of design automation in early design phases has great potential for reducing costs in the market launch. Prototypical implementations are an important ingredient for potential evaluation of actual usage and acceptance before implementing a live system.

There is a lack of systematic validation of design automation tools supporting early design phases. In this context, this work contributes a systematically validated industrial case study. Early design-phases-support technology transfer is important because of high leverage potential.

Domestic abuse (DA) is a major issue with serious psychological, social, societal and economic impacts. Consequently, there has been an increased focus by policymakers and multiple statutory and third-sector agencies on addressing harms associated with DA and fostering healthy intimate and domestic relationships. This paper details the development and implementation of a whole family approach to DA set within a community social services setting.

A detailed description of the development and implementation of a new whole family approach is provided. This includes a focus on the equilibrium programme, an accredited strengths-based, solution-focused group element that has been devised and established for those engaging in harmful behaviours.

The importance of governance, programme support and practitioner supervision are discussed along with the ways these are used by the service. The evaluation framework presented will enable the impact of the programme to be determined over the coming years.

There is clear need to address the significant problem of DA/intimate partner violence. This paper provides a model and accredited treatment approach to implementing a whole family approach to DA set within a community social services setting. This provides an opportunity for early intervention based on a strengths-based, solution focussed approach to addressing harmful behaviours and building skills and resilience.

This paper details a whole system approach to early intervention with families in which there is DA. Providing input via social care child and family support services prior to legal involvement provides an opportunity to avoid an escalation of harms. It also enables solutions to conflict to be found which take account of the relationship between parents and children.

This study investigates both internal and external stakeholders' views on the objectives and measures of performance of Indonesian Islamic microfinance banks (IMFBs).

This study uses a qualitative approach. In-depth interviews were conducted with a wide range of internal and external stakeholders of IMFBs in Indonesia. The primary stakeholders interviewed comprised the board of directors of IMFBs located in several provinces in Indonesia, including rural and urban areas. The external stakeholders were the regulators/supervisors, represented by the Indonesian Financial Services Authority and Sharīʿah advisors of the National Sharīʿah Board as well as Muslim scholars. The data were analysed using CAQDAS, a computer-assisted tool for qualitative analysis.

The objectives of the IMFBs are seen to represent more than profits or economic well-being. Their objectives also comprise spirituality and daʿwah (Islamic propagation). Daʿwah is conducted through the provision of funding and services that are aligned with Sharīʿah (Islamic law), the dissemination of information about Islamic financing, which is based on Islamic values and principles, and the payment of zakat (Islamic alms) and charitable contributions. The measures of performance are considered to be more holistic than those of conventional banks. Profit and growth are deemed important as the means to achieve social well-being objectives.

Better insights into the objectives and measures of IMFBs could be achieved from interviews with other stakeholder categories, such as customers and the community. This could be the focus of future research.

This study added a new discussion to the limited empirical literature on IMFBs by investigating the views of stakeholders on the objectives and performance of IMFBs in Indonesia.

This paper aims to answer the question of the future of work-from-home (WFH) from the position of productivity and employee well-being. In this research, the authors studied the future of WFH by analyzing perceived home productivity and work–life balance (WLB) in the WFH environment. This paper attempts to say that WFH is here to stay, and business leaders should acknowledge this fact and adjust their strategy.

The authors used a heterogeneous sampling method, surveying 1,157 employees in Mexico on productivity and WLB. The authors did three independent interventions in different pandemic stages: beginning – in 2020, peaking – in 2021, and calming down – in 2022. The authors used contingency table analysis to research the influence of perceived productivity and WLB in WFH on employees’ propensity to WFH.

The results show that employees perceive productivity the same or higher when WFH and WLB same or better. The findings of this study are a wake-up call for managers who refuse to embrace changes in employees’ perceptions and needs. Companies refusing to acknowledge the existing need for WFH may face significant challenges in terms of employee satisfaction and retention.

This study contributes to the broader literature by addressing whether WFH is here to stay. The dynamics of returning to office vary from country to country, industry to industry and business to business. This paper is an answer to the future of WFH for Mexico and the Latin American region.

Este artículo tiene como objetivo responder a la pregunta sobre la relevancia del futuro del trabajo desde casa (WFH por sus siglas en Inglés) desde la perspectiva de la productividad y el bienestar de los colaboradores. En esta investigación, se estudia el futuro del trabajo desde casa analizando la productividad percibida y el equilibrio entre la vida laboral y personal en el entorno del trabajo desde casa. Este documento intenta decir que el trabajo desde casa llegó para quedarse y que los líderes empresariales deberían reconocer este hecho y ajustar sus estrategias.

Se ha utilizado un método de muestreo heterogéneo, encuestando a 1157 colaboradores que trabajan en México sobre el tema de productividad y balance vida-trabajo (WLB por sus siglas en Inglés). Se realizaron tres intervenciones independientes en diferentes etapas de la pandemia del COVID-19: al inicio (2020), un año despúes que fué el pico (2021) y finalmente cuando está a la baja y en calma (2022). Se utilizaron diversas herramientas estadísticas como el análisis de tablas de contingencia para investigar la influencia de la productividad percibida y el WLB en el trabajo desde casa en los colaboradores que son propensos a trabajar desde casa.

Los resultados muestran que los colaboradores perciben la productividad igual o mayor cuando trabajan desde casa y el balance vida-trabajo son iguales o en ocasiones mejores. Los hallazgos de este estudio son para llamar la atención de los directivos y gerentes que se niegan a aceptar que han existido cambios y ajustes en las percepciones y necesidades de los colaboradores en las maneras de realizar el trabajo. Las empresas que se niegan a reconocer la necesidad existente de trabajar desde casa pueden enfrentar desafíos importantes en el corto plazo en términos de satisfacción y retención de los empleados.

Este estudio contribuye para ampliar la literatura y poder abordar el tema de las modalidades de trabajo, en particular para profundizar si el trabajo desde casa (WFH) llegó para quedarse. Así mismo, se puede mencionar que la dinámica del regreso a las oficinas puede variar de un país a otro, de una industria a otra y de una empresa a otra, ofreciendo una variedad de reflexiones y puntos de vistas, finalmente este documento es una respuesta a la reflexión sobre el futuro del trabajo, los beneficios del trabajo en casa para México y para la región de LATAM.

Este artigo pretende responder à questão sobre a relevância do futuro do trabalho a partir de casa (WFH, Work from home, por suas siglas em inglês) na perspetiva da produtividade e do bem-estar dos colaboradores. Nesta investigação, o futuro do trabalho a partir de casa é estudado através da análise da produtividade percebida e do equilíbrio entre vida pessoal e profissional no ambiente de trabalho a partir de casa. Este artigo tenta dizer que o trabalho a partir de casa veio para ficar e que os líderes empresariais devem reconhecer este facto e ajustar as suas estratégias.

Foi utilizado um método de amostragem heterogêneo, pesquisando 1.157 funcionários que trabalham no México sobre o tema produtividade e equilíbrio entre vida profissional e pessoal (WLB). Foram realizadas três intervenções independentes em diferentes fases da pandemia da COVID-19: no início (2020), um ano após o pico (2021) e finalmente quando estava em declínio e calma (2022). Várias ferramentas estatísticas, como a análise de tabelas de contingência, foram utilizadas para investigar a influência da produtividade percebida e do WLB no trabalho em casa em funcionários propensos a trabalhar em casa.

Os resultados mostram que os colaboradores percebem uma produtividade igual ou superior quando trabalham a partir de casa e que o equilíbrio entre vida pessoal e profissional é igual ou por vezes melhor. Os resultados deste estudo são para chamar a atenção de diretores e gestores que se recusam a aceitar que tenham havido mudanças e ajustes nas percepções e necessidades dos funcionários nas formas de fazer o trabalho. As empresas que se recusam a reconhecer a necessidade existente de trabalhar a partir de casa podem enfrentar desafios significativos a curto prazo em termos de satisfação e retenção dos colaboradores.

Este estudo contribui para ampliar a literatura e poder abordar a questão das modalidades de trabalho, em particular para aprofundar se o trabalho em casa (WFH) veio para ficar. Da mesma forma, pode-se mencionar que a dinâmica de retorno aos escritórios pode variar de um país para outro, de uma indústria para outra e uma empresa para outra, oferecendo uma variedade de reflexões e pontos de vista. Em última análise, este documento é um resposta. para refletir sobre o futuro do trabalho, os benefícios de trabalhar em casa para o México e a região LATAM.

The purpose of this study is to critically synthesize and integrate conceptual and empirical research on the behavioral perspective on corporate social responsibility (CSR) and explain why it is useful and necessary, especially in the wake of the COVID-19 pandemic. The authors explain why CSR can result in both positive and negative outcomes and provide future research directions and recommendations for practice and policymaking.

This study focuses on critical literature review and synthesis.

CSR policies in response to COVID-19 are created by organizations but are implemented by individual employees. The way employees perceive and react to CSR actions are key determinants of CSR’s implementation and success. CSR can be embedded within or peripheral to a firm’s core functioning. While embedded CSR is linked to several positive outcomes if correctly implemented together with employees, peripheral CSR is linked to “the dark side” of CSR and can result in negative employee outcomes.

Using the backdrop of the COVID-19 pandemic, the authors detail types of CSR actions that governments and organizations can implement and their relative effectiveness; why “one size fits all” top-down CSR does not work; how firms can use human resource management practices to re-engage employees through finding meaning in work; and the “dark side” of CSR.

Using the backdrop of the COVID-19 pandemic, the authors detail types of CSR actions that governments and organizations can implement and their relative effectiveness; why “one size fits all” top-down CSR does not work; how firms can use human resource management practices to re-engage employees through finding meaning in work; and the “dark side” of CSR.

CSR research has focused mostly on why and when firms choose to engage in CSR. A behavioral perspective on CSR facilitates, through an employee-centric conceptual framework, a deeper understanding of when and why employee reactions lead to positive and unintended negative outcomes, especially during the COVID-19 pandemic.

Sintetizamos críticamente e integramos la investigación conceptual y empírica sobre la perspectiva conductual de la responsabilidad social corporativa (RSC) y explicamos por qué es útil y necesaria, especialmente a raíz de la pandemia del COVID-19. Explicamos por qué la RSC puede dar lugar a resultados tanto positivos como negativos y sugerimos propuestas para investigaciones futuras y recomendaciones para la práctica empresarial y la formulación de políticas.

Revisión crítica y síntesis de literatura.

Las políticas de RSC en respuesta a COVID-19 son creadas por organizaciones, pero implementadas por empleados. La forma en que los empleados perciben y reaccionan a las iniciativas de RSC es clave para la implementación y el éxito de la RSC. La RSC puede integrarse o ser periférica al funcionamiento central de una empresa. Si bien la RSC integrada está vinculada a varios resultados positivos si se implementa correctamente junto a los empleados, la RSC periférica está vinculada al “lado oscuro” de la RSC y puede generar resultados negativos para los empleados.

La investigación de la RSC se ha centrado principalmente en cuándo y por qué las empresas eligen participar en la RSC. Una perspectiva conductual de la RSC facilita, a través de un marco conceptual centrado en los empleados, una comprensión más profunda de cuándo y por qué las reacciones de los empleados a la RSC conducen tanto a resultados positivos como a resultados negativos no deseados, especialmente durante la pandemia de COVID-19.

Utilizando el telón de fondo de la pandemia de COVID-19, detallamos (1) los tipos de acciones de RSC que los gobiernos y las organizaciones pueden implementar y su relativa efectividad; (2) por qué la RSC de arriba hacia abajo y de “talla única” no funciona; (3) cómo las empresas pueden utilizar las prácticas de gestión de recursos humanos para volver a involucrar a los empleados mediante la búsqueda de significado en el trabajo; y (4) el “lado oscuro” de la RSC.

Sintetizamos e integramos criticamente a pesquisa empírica e conceitual sobre a perspectiva comportamental da responsabilidade social corporativa (RSC) e explicamos por que ela é útil e necessária, especialmente após a pandemia do COVID-19. Explicamos por que a RSC pode levar a resultados positivos e negativos e sugerimos propostas para pesquisas futuras e recomendações para práticas de negócios e formulação de políticas.

Revisão crítica e síntese da literatura.

As políticas de RSC em resposta ao COVID-19 são criadas por organizações, mas implementadas pelos funcionários. O modo como os funcionários percebem e reagem às iniciativas de RSC é a chave para a implementação e o sucesso da RSC. A RSC pode ser integrada ou periférica à operação central de uma empresa. Enquanto a RSC integrada está vinculada a vários resultados positivos se implementado corretamente junto com os funcionários, a RSC periférica está vinculada ao “lado sombrio” da RSC e pode levar a resultados negativos para os funcionários.

A pesquisa em RSC se concentrou principalmente em quando e por que as empresas optam por participar da RSC. Uma perspectiva comportamental da RSC fornece, através de uma estrutura conceitual centrada no funcionário, uma compreensão mais profunda de quando e por que as reações dos funcionários à RSC levam a resultados negativos positivos e indesejados,especialmente durante a pandemia de COVID-19.

Usando o pano de fundo da pandemia do COVID-19, detalhamos (1) os tipos de ações de RSC que governos e organizações podem implementar e sua relativa eficácia; (2) por que a RSC de cima para baixo e tamanho único não funciona; (3) como as empresas podem usar as práticas de gerenciamento de recursos humanos para reativar os funcionários buscando significado no trabalho; e (4) o “lado sombrio” da RSC.

This paper aims to answer the following question: Is PPP a financially viable alternative for the management of regional airports in Brazil?

The methodology is based on the case study of the innovative model of Zona da Mata Regional Airport management. It was used Value for Money as a method to compare this case with the conventional airport management alternative.

It was observed that, when compared to the airport management alternative through contracting third parties, the public–private partnership (PPP) provided a reduction of almost 70% of public spending on the management of this infrastructure. Besides the financial advantage, other benefits of this PPP contract were also observed.

The analyses carried out in this study are not exhaustive and can be improved and remade as the life cycle of the PPP contract studied is progressed.

It was concluded, from the results found, that PPP is an efficient alternative for the management of regional airports in Brazil, and the model can be replicated for similar airports.

When analyzing the results of this innovative project of managing a regional airport through a PPP, this work made it possible to measure the positive impacts of this alternative and demonstrate the potential of the PPP as an alternative for the management of other regional airports in Brazil.