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This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This study uncovers the challenges and coping mechanisms related to stigma and discrimination experienced by gay professional team sport athletes.

Utilizing interpretive phenomenological analysis, this study recruited six gay athletes in professional team sports. Data were collected through virtual one-on-one semi-structured interviews, along with field notes and reflexive journaling, and were thematically analyzed.

The first theme highlights the discrimination and marginalization experienced by gay athletes in professional team sports, as well as the perceived differences between these athletes and their heterosexual counterparts. The second theme includes anecdotes illustrating their experiences of exclusion, along with counter-stories that resist marginalization. The last theme comprises stories that underscore the lack of acceptance and advocacy, emphasizing the awareness education aimed at making the sporting realm more inclusive.

Despite the extensive recruiting efforts for this study, numerous sports and countries remain unexplored. Follow-up studies are required to fill this gap. As this study was initiated, additional research is needed to provide information on athletes who are still in the closet. Cross-comparisons between gay athletes and their heterosexual teammates can help bridge the gap in perspectives.

Participants emphasized collective efforts in creating inclusive and welcoming environments for gay athletes, including anti-discrimination policies related to language use, showers and relocation adjustments.

Participants have put forth concrete recommendations for enhancing inclusivity within team sport environments and society at large, including proposals for early educational initiatives within the school systems.

This is the first empirical study that focuses on the experiences of gay professional team sport athletes.

Plant-based (PB) and meat-reduced (MR) diets have a positive impact on human and environmental health, yet consumer acceptance of such diets is relatively low. Research investigating factors influencing consumer behavior around PB and MR diets is emerging; however studies lack strong theoretically underpinned, comprehensive theoretical frameworks. In this paper we synthesize factors from current literature and propose a comprehensive theoretical model across different consumer dietary types (e.g. omnivore, flexitarian, pesco-vegetarian) and account for consumer cognitive dissonance to facilitate a transition to MR diets.

The factors are examined in a five-step integrative literature review of empirical literature about PB/MR-related consumer behavior since 1989. Studies are critically assessed across four theories commonly used to explain the different antecedents of sustainable consumer behavior. We focus on the theoretical domains framework with COM-B (capability, opportunity, motivation and behavior) framework, as it provides the strongest foundation for modelling the consumer behavior of interest.

107 studies have empirically investigated PB/MR consumer behavior. Of these, 81 studies applied some COM-B domains, but no study has captured all domains. Scant studies investigating cognitive dissonance in the PB/MR literature have been published. Different consumer dietary types are featured across 47 studies; however, none of the studies comprehensively capture all dietary types and psychological discomfort in different consumer dietary types and cognitive dissonance theory.

To synthesize the findings of the present study, we propose an alternative model to address the before-mentioned gaps identified in our critical analysis. The alternative model captures the relationships between the 12 domains of the COM-B model constructs, psychological discomfort and consumer dietary types in the PB/MR foods setting.

The proposed research model facilitates the transition from MB diets to PB diets in three ways: (1) By differentiating consumer dietary types in terms of the COM domains influencing their PB/MR behaviors, PB-producing businesses could better target their foods to hitherto overlooked consumer dietary categories, such as lacto-vegetarians or emerging categories, such as flexitarians, through more refined segmentation and sharper profiling of consumers. (2) Knowing the level of capabilities of consumers in respect of cooking skills and knowledge about purchasing and preparing PB foods could help marketers develop strategies to improve buyers' skills and knowledge. (3) With an understanding of the opportunities (from the Opportunity domain of the COM-B model), including environmental context and resources and social influences, PB food businesses could more effectively market their PB food products. (4) It provides an understanding of capability, motivation and opportunity factors separately but also the interrelationship between these COM domains, as all these variables are intertwined.

Our ILR with the proposed model and the resulting research helps facilitate progress in the transition to PB diets necessary for more sustainable global food production and consumption.

The paper is the first to critically assess existing PB/MR literature regarding each of the COM-B domains, psychological discomfort and the six dietary types. We propose an alternative research model to address the gaps in literature and explain the antecedents and moderators in PB/MR dietary transition. The proposed model may provide information for practitioners and future researchers to understand a wider range of relevant factors influencing consumer’s behavior in transitioning to PB/MR diets.

The adoption of digital technology has not been able to overcome the problem of patient healthcare service quality in Indonesian hospitals, especially in lower middle-class hospitals that are widely distributed in the regions, because its utilization has not been well coordinated. This research explores the influence of Digital Adoption Capability (DAC) on Hospital Performance (HP) for these service problems.

This research used a quantitative methodology design approach. Survey data were collected from 285 leaders of class C and D hospitals throughout Indonesia, who were selected at simple random from March to August 2023. Data analysis was carried out using the structural equation modeling method with the help of LISREL version 8.80 software.

The research found a positive and significant influence of DAC on HP. Digital Leadership (DL) plays an important role in performance, both directly and indirectly. ICT Literacy (ICT) and Patient-Centric (PC) do not have a direct influence on HP but provide significant results through DAC. This research also found Environmental Dynamism (ED) factors that significantly drive the need to improve performance through digital adoption.

Providing insight into increasing the role of digital technology to connect healthcare workers and patients to produce safe and quality healthcare services in an ever-changing environmental condition.

This model is very important for the management of small hospital organizations in the context of adopting digital technology to be able to provide better services to patients and improve hospital performance.