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Research suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The purposes of this paper are to examine whether and how digital platforms change the nature of centers of calculation, and to improve the understanding of the relationship between digital platforms and accounting.

An in-depth, single case-study design is used to empirically investigate how a Nordic hotel chain competed with global online travel agencies (OTAs) in the quest for the “new oil”—customer data.

The paper demonstrates how the case organization created a local alternative to global digital platforms with the aim of acquiring customer data, thereby moving from a center of calculation (CoC) to what authors label a “center of data appropriation” (CDA). While CoCs are guided by accounting inscriptions that enable “mapping”, CDAs are constructed around accounting inscriptions with other properties that enable digital “mirrors” of the economic domain. The authors find that this has two governing effects. First, multiple centers emerge that compete for access to the periphery. Second, future forms of competition can follow dynamic trajectories, where mutual dependence between CDAs may lead to coopetition.

Scholars have suggested that surveillance capitalism creates market-power imbalances. This study indicates that the transformation of local organizations into CDAs enables them to challenge global digital-platform organizations. Therefore, authors argue that local organizations may retain some market power by establishing local CDAs.

A few months from the time of this survey, the nearly completed inpatient psychiatric facility within the Aminu Kano Teaching Hospital's complex would be ready for admissions. Understanding the health workers' level of experience of mental illness and their likely behavioural responses towards people with psychiatric illness, therefore, should be a good baseline to understanding their likely reactions towards admitting such patients within a general hospital setting.

The study, which used a pre-tested and adapted attribution questionnaire, was pro -spective and cross-sectional. Randomly selected health workers in Aminu Kano Teaching Hospital had their level of familiarity and attributions towards psychiatric patients assessed.

The respondents showed a high level of experience with mental illness, with more than 3 in 5 of them having watched movies on mental illness before. More than half of them held positive (favorable) attributions towards persons with mental illness on nine of the ten assessed attribution factors. Almost all held negative (unfavourable) opinion towards intimate relationships with such persons. Attribution factors, “Responsibility, “Anger”, “Dangerousness”, “Fear” and “Segregation” were significantly related to the respondents' level of education (P<0.05). Marital status of the respondents related significantly to “Pity” and “Avoidance” factors (P<0.05). Having watched movies on mental illness significantly related to “Responsibility” and “Fear” factors (P<0.05).

Programs designed to improve the health workers mental health literacy, and increased positive professional contacts with mentally ill persons on treatment, would further enhance their perceived positive attributions towards them.

The objectives of this study were to determine the prevalence and pattern of Kola nut use among secondary school students in Osogbo, Osun State, Nigeria. The study also aimed to determine the association of socio-demographic variables (of the students and their parents) with kola nut chewing. A questionnaire consisting of socio-demographic variables, the stimulant use section of the WHO Students Drug Use Questionnaire was administered on three hundred and eighty-five (385) randomly selected students of the two Local Government Areas of Osogbo. The prevalence rate of kola nut use was calculated and some socio demographic variables were determined. The 30-day prevalence rate of kola nut use was 11.2%. The one-year prevalence of kola nut use was 29.1 percent and the lifetime rate was 74.8 percent. Majority of users started at age 14 years or below. Kola nut use was associated with lower age group, poor school attendance, polygamous background, low education of mother, high education of father and the description of mother as being too permissive. The findings suggest the need to increase the awareness of the dangers of kolanut use among adolescents. Control program are urgently needed to prevent student wastage.

This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context.

The study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.

Traditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect.

This study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting.

The value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.

The monetary valuation of cultural heritage of a selection of 16 major public, not-for-profit Australian cultural institutions is examined over a period of almost three decades (1992–2019) to understand how they have responded to the paradoxical tensions of heritage valuation for financial reporting purposes.

Accounting for cultural heritage is an intrinsically paradoxical practice; it involves a conflict of two opposite ways of attributing value: the traditional accounting and the heritage professionals (or curatorial) approaches. In analysing the annual reports and other documentary sources through qualitative content analysis, the study explores how different actors responded to the conceptual and technical contradictions posed by the monetary valuation of “heritage assets”, the accounting phraseology of accounting standards.

Four phases emerge from the analysis undertaken of the empirical material, each characterised by a distinctive nature of the paradox, the institutional responses discerned and the outcomes. Although a persisting heterogeneity in the practice of accounting for cultural heritage is evident, responses by cultural institutions are shown to have minimised, so far, the negative impacts of monetary valuation in terms of commercialisation of deaccessioning decisions and distorted accountability.

In applying the theoretical lens of paradox theory in the context of the financial reporting of heritage, as assets, the study enhances an understanding of the challenges and responses by major public cultural institutions in a country that has led this development globally, providing insights to accounting standard setters arising from the accounting practices observed.

Contrasted with some other industries, the construction industry has been linked with the most noteworthy accident occurrence rate, the majority of which has been related to poor health and safety practises. This paper therefore sets out to conduct a comprehensive review of the critical success factors that can aid sustainable health and safety practises on construction sites in Malaysia.

The review focussed heavily on published reports, drawn between the years 2000 and 2022. The Scopus database was used for gathering the articles reviewed for this study.

After reviewing various literature studies, a total of 106 critical success factors were identified. All these factors were then categorised under the three pillars of sustainability. A total of 48 factors were grouped under the economic factors, 37 factors were grouped under the social factors and the remaining 21 factors were grouped under the environmental factors.

This paper conducted a comprehensive review of the critical success factors for bridging sustainability and health and safety. This study will help in developing a sustainable health and safety model that can drastically reduce the accident rate on the construction site.