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The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

The purpose of this study is to investigate the psychological consequences of human trafficking and to reveal the importance of appropriate post-trafficking psychological interventions. Specifically, this study provides a detailed analysis of human trafficking categories, as well as the characteristics of victims and traffickers’ motives. More recent data in the literature show that trauma-coerced attachments and complex post-traumatic stress disorder are also observed among trafficking survivors.

Each of the mentioned mental disorders is presented separately, and results are discussed throughout this study. Consequently, psychological interventions are proposed in accordance with the human trafficking category, survivors’ characteristics and needs and with the relevant personal risk factors determined among victims.

Sex trafficking can have a severe effect on a victim’s mental health, and mental health disorders are substantially higher in human trafficking victims compared to non-trafficked victims or general psychiatric population. Limitations, implications and future recommendations are discussed.

A limited number of past studies evaluated the mental health consequences and identified that survivors have a higher prevalence of anxiety disorders, depression disorders and post-traumatic stress disorder.

To increase the understanding of how entrepreneurship education impacts entrepreneurial careers, the purpose of the paper is to investigate the role that a venture creation program (VCP) might have in mitigating or surpassing a lack of other antecedents of entrepreneurial careers. In particular, the authors focus on entrepreneurial pedigree and prior entrepreneurial experience.

Data from graduates of VCPs at three universities in Northern Europe were collected through an online survey. Questions addressed graduate background prior to education, yearly occupational employment subsequent to graduation and graduates' own perceptions of entrepreneurial activity in employment positions. The survey was sent to 1,326 graduates and received 692 responses (52.2% response rate).

The type of VCP, either independent (Ind-VCP) or corporate venture creation (Corp-VCP), influenced the mitigation of prior entrepreneurial experience. Prior entrepreneurial experience, together with Ind-VCP, made a career as self-employed more likely. However, this was not the case for Corp-VCP in subsequently choosing intrapreneurial careers. Entrepreneurial pedigree had no significant effect on career choice other than for hybrid careers.

Entrepreneurial experience gained from VCPs seems to influence graduates toward future entrepreneurial careers. Evidence supports the conclusion that many VCP graduates who lack prior entrepreneurial experience or entrepreneurial pedigree can develop sufficient entrepreneurial competencies through the program.

This study offers novel evidence that entrepreneurship education can compensate for a lack of prior entrepreneurial experience and exposure for students preparing for entrepreneurial careers.

The purpose of this research is to explore how one unsanctioned community sport organization (CSO), AM Hockey, sought to acquire legitimacy in a highly institutionalized minor hockey marketplace at various points in its organizational life cycle.

This study was guided by instrumental case study methodology. Twenty (20) AM Hockey stakeholders from a variety of roles (e.g. executives, program directors and coaches) were interviewed. Document analysis was also utilized to supplement the interviewees. Internal and public documents reflective of the CSO's creation and growth were obtained.

Findings revealed that the CSO had to navigate distinct phases of evolution including the Building, Growth, Competition and Stabilization phases. Although the four life cycle phases identified in this study share similarities with the phases identified by Lester et al. (2003), findings indicated that institutional work mechanisms must be understood in their context as they can vary over the life cycle of an organization. Therefore, start-up sports organizations must approach the pursuit of legitimacy as a continual process rather than something acquired and defended through maintenance work.

Developing legitimacy remains a central challenge for CSOs that seek to deliver alternative sport programming, yet it continues to be understudied. Ultimately, the long-term viability of an unsanctioned CSO in a federated sports system relies, in part, on its ability to continually determine the actions needed to achieve legitimacy within its environment.

Adoption of Clinical Decision Support Systems (CDSS) is a crucial step towards the digital transition of the healthcare sector. This review aims to determine and synthesise the influential factors in CDSS adoption in inpatient healthcare settings in order to grasp an understanding of the phenomenon and identify future research gaps.

A systematic literature search of five databases (Medline, EMBASE, PsycINFO, Web of Science and Scopus) was conducted between January 2010 and June 2023. The search strategy was a combination of the following keywords and their synonyms: clinical decision support, hospital or secondary care and influential factors. The quality of studies was evaluated against a 40-point rating scale.

Thirteen papers were systematically reviewed and synthesised and deductively classified into three main constructs of the Technology–Organisation–Environment theory. Scarcity of papers investigating CDSS adoption and its challenges, especially in developing countries, was evident.

This study offers a summative account of challenges in the CDSS procurement process. Strategies to help adopters proactively address the challenges are: (1) Hospital leaders need a clear digital strategy aligned with stakeholders' consensus; (2) Developing modular IT solutions and conducting situational analysis to achieve IT goals; and (3) Government policies, accreditation standards and procurement guidelines play a crucial role in navigating the complex CDSS market.

To the best of the authors’ knowledge, this is the first review to address the adoption and procurement of CDSS. Previous literature only addressed challenges and facilitators within the implementation and post-implementation stages. This study focuses on the firm-level adoption phase of CDSS technology with a theory refining lens.

This research argues that architecture knowledge is fragmented between the profession and academia as evidenced by long-standing conflicting opinions regarding desirable graduate attributes. Work-integrated learning (WIL) is one mode of education where these fragments should come together. This research seeks to address a missing part of that WIL model and understand the profession's view of what constitutes quality education as a United Nations (UN) Sustainability Development Goal (SDG).

Utilising a three round Delphi survey of the architecture profession engaged in WIL programs, this study reports on their perspectives of the key benefits and attributes of WIL and the value of WIL experiences as part of a quality higher education system.

The architecture profession confirmed the value of WIL programs as contributing to students developing an understanding of workplace culture and contexts. There was strong agreement that WIL experiences can be a valuable part of a quality education and enhance graduate employability. Challenges for practice included semester-based program timing, the length of engagement with practice and the lack of WIL program guidance by universities to prepare the profession for WIL experiences.

While WIL has been extensively researched over the last decade, it is limited in the architecture discipline. Survey findings address the research gap in understanding the architecture profession's views as a key WIL stakeholder which is important given the rapidly changing practice environments, globalisation and the increasingly transdisciplinary context.

This paper aims to measure income differences between the obese and the non-obese for Brazil and understand which components explain these differences.

A decomposition method based on recentered influence functions, proposed by Firpo et al. (2007) is used, and the procedure is applied to individuals' income distribution quantiles.

The results confirm the existence of a wage gap between obese and non-obese men and women. In the case of men, the difference was favorable to the obese in all quantiles and in the case of women, favorable to the non-obese. The biggest differences were observed at the top of the distribution. This difference is mostly explained by observable characteristics that cause the wage gap between groups. The wage structure effect, which may have elements associated with discrimination in its composition, was not relevant in most quantiles.

Unobserved factors can impact the results, but our methodology tries to minimize such impact.

The authors can only observe a point in time and with that they do not know how long the individual has been obese.

The methodology adopted in the work is recent; moreover, studies on the effects of obesity on the labor market are still recent in Brazilian research.

This study aims to analyse the impact of the degree of internationalisation (DOI) on firm performance (FP), with the moderating role of organisational slack resources, namely, absorbed slack human resources, absorbed financial slack resources and unabsorbed slack resources, in the context of Asian emerging markets.

Data includes 45 companies and 225 observations in 2014–2018. The authors adopted the generalised least squares method to test their hypotheses.

DOI negatively influences FP, indicating that the link between DOI and FP is not U-shaped but relatively linear. Absorbed human resources and absorbed slack financial resources significantly enhance FP, absorbing resources associated with DOI and FP. Unabsorbed slack resources play a minor role in mitigating the deleterious impact of DOIs on FP.

Firms in an emerging market should begin exploring and expanding into overseas markets with characteristics similar to the domestic market. The firm should optimise the benefits of slack resources by appropriately allocating resources to strategic operations.

This study reveals the beneficial effect of organisational slack resources on the DOI-FP relationship via the lens of the resource-based view.

In response to increasing competition for consumer attention, sport governing bodies have innovated short-format, action-oriented versions of traditional sports to attract new fans. This article explores how sport governing bodies (SGBs) manage the need for innovations to both conform to existing stakeholder expectations whilst offering novel benefits in comparison to competition (i.e. legitimate distinctiveness).

Created by the English Cricket Board (ECB), The Hundred competition was used as a case study to explore the conformity-differentiation tension through a legitimacy lens using document and media analysis.

Seven themes were created to explain how the ECB managed legitimacy tensions: rule modification, team creation, scheduling, game-day experience, broadcasting, gender equity and sponsorship. In each theme, differentiation and conformity were traded-off by the ECB to prioritise pragmatic legitimacy with broadcasters and sponsors.

For sport management professionals, the Hundred demonstrates the commercial value of differentiating new sporting events from competitors via hybrid broadcasting partnerships, embedded gender equity and designing game-day experiences that attract hard-to-reach consumer demographics.

SGBs must trade-off legitimacy between sources when innovating to survive, and when faced with conflicting expectations, commercial imperatives determined whether to conform or differentiate.

This manuscript explores the value of mission statement emotional content in the relationship between money raised by a nonprofit organization through fundraising efforts and the money spent. It proposes the emotional content of a mission statement moderates money spent and earned to ultimately to impact how much revenue a nonprofit makes through fundraising.

The manuscript evaluates the qualitative turned quantitative data (via text mining [TM]) in mission statements from 200 nonprofits serving the homeless sector via a moderation analysis. After segmenting the sampled nonprofits by gross revenue, the authors analyze the impact of the positive and negative emotional tone in each group to determine how the content of a mission statement impacts organizational revenue.

The paper provides empirical insights about how the emotional polarity of a mission statement influences money earned through fundraising. However, the positive and negative tone of a mission statement impacts organizations differently based on size. For nonprofits that report an annual revenue of less than $1 million, a positive tone in the mission statement results in higher revenue. Conversely, nonprofits that report over $1 million earn less revenue with a positive tone in their mission statement.

Owing to the specialized group sampled, the findings possibly only apply to the sampled group. Therefore, researchers are encouraged to test the relationships found in other areas of nonprofits. However, the implications of mission statement polarity influencing financial performance in any population should be of keen interest to practitioners when crafting mission statements.

The finding that mission statement emotional tone influences the financial performance of a nonprofit has direct implications for the effective delivery of services in the nonprofit realm. Leaders of nonprofits can use the study’s findings to position their organizations to capture potential needed revenue in the crafting of their mission statements.

This paper uniquely exposes the moderating impact of the emotional tone in mission statements in relationship with financial performance.