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This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

This case study delves into the evolving landscape of equity, inclusion and diversity (EID) initiatives within the health-care sector, with a specific focus on the “EverybodyIN” program implemented at the Mayo Clinic, a large academic Medical Center in the USA. Against the backdrop of growing awareness catalyzed by societal events, this case study aims to explore the multifaceted aspects of workplace conversations aimed at addressing racial disparities and fostering a more inclusive environment.

The case study relies on the application of critical race theory and a social constructionist approach to investigate the impact of a subset of voluntary educational conversations that were centered on the Black/African-American experience, on staff members’ racial understanding and allyship within the health-care organization. Through thematic analysis of postevent surveys and participant sentiments, three overarching themes emerged: appreciation, education and validation.

Through thematic analysis of postevent surveys and participant sentiments, three overarching themes emerged: appreciation, education and validation. The findings underscore the pivotal role of leadership buy-in, evidence-based practices, health equity and an ongoing commitment to “the journey” in successful EID efforts. The results highlight the significance of integrating EID into health-care organizations as a continuous endeavor that aligns with organizational values and mission.

The findings underscore the pivotal role that theory and practice play through a newly described framework that includes leadership buy-in, evidence-based practices, health equity and an ongoing commitment to “the journey” for successful EID efforts.

The results highlight the significance of integrating EID into health-care organizations as a continuous endeavor that aligns with organizational values and mission.

By fostering a safe and informed space for dialogue, organizations can empower staff to engage authentically and acquire cultural competence that may contribute to advancing health equity.

To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.

We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness.

The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes.

By theorising the transparency game we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the players engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process, materials, structural design features and implementation location to determine predominant parameters, environmental impacts, advantages, and limitations.

The review analysed 16 cases of artificial reefs from both temperate and tropical regions. These were categorised based on the AM process used, the mortar material used (crucial for biological applications), the structural design features and the location of implementation. These parameters are assessed to determine how effectively the designs meet the stipulated ecological goals, how AM technologies demonstrate their potential in comparison to conventional methods and the preference locations of these implementations.

The overview revealed that the dominant artificial reef implementation occurs in the Mediterranean and Atlantic Seas, both accounting for 24%. The remaining cases were in the Australian Sea (20%), the South Asia Sea (12%), the Persian Gulf and the Pacific Ocean, both with 8%, and the Indian Sea with 4% of all the cases studied. It was concluded that fused filament fabrication, binder jetting and material extrusion represent the main AM processes used to build artificial reefs. Cementitious materials, ceramics, polymers and geopolymer formulations were used, incorporating aggregates from mineral residues, biological wastes and pozzolan materials, to reduce environmental impacts, promote the circular economy and be more beneficial for marine ecosystems. The evaluation ranking assessed how well their design and materials align with their ecological goals, demonstrating that five cases were ranked with high effectiveness, ten projects with moderate effectiveness and one case with low effectiveness.

AM represents an innovative method for marine restoration and management. It offers a rapid prototyping technique for design validation and enables the creation of highly complex shapes for habitat diversification while incorporating a diverse range of materials to benefit environmental and marine species’ habitats.

This systematic review aimed to identify and categorize applications using Fast Healthcare Interoperability Resources (FHIR) to support activities outside of direct healthcare provision.

A systematic electronic search was performed, and 53 studies were included after the selection process.

The results show that FHIR is being used to support (1) clinical research (i.e. clinical research based on interventional trials, data interoperability to support clinical research and advanced communication services to support clinical research), (2) public health and (3) medical education. Despite the FHIR potential to support activities outside of direct healthcare provision, some barriers were identified, namely difficulties translating the proposed applications to clinical environments or FHIR technical issues that require further developments.

This study provided a broad review of how FHIR is being applied in clinical activities outside of direct clinical care and identified three major domains, that is, clinical research, public health and medical education, being the first and most representative in terms of number of publications.

This study aims to examine the relationship between knowledge management and career development in an era characterized by high levels of youth unemployment and a demand for specialized skills. Despite the increasing transition to a knowledge-based economy, there is a significant gap between young people’s skills and career readiness, necessitating an in-depth analysis of the role of knowledge management at the individual, organizational and national levels.

The authors conducted a qualitative study using the theory-context-characteristics-methodology approach based on a systematic literature review. The authors created an ecological framework for reflecting on knowledge management and career development, arguing for a multidisciplinary approach that invites collaboration across sectors to generate innovative and reliable solutions.

This study presents a comprehensive review of the existing literature and trends, noting the need for more focus on the interplay between knowledge management and career development. It emphasizes the need for businesses to promote the acquisition, storage, diffusion and application of knowledge and its circulation and exchange to create international business human capital.

The findings may help multinational corporations develop managerial training programs and recruitment strategies, given the demand for advanced knowledge-based skills in the modern workspace. The study also discusses the influences of education, experience and job skills on business managers’ performance, guiding the future recruitment of talents.

To the best of the authors’ knowledge, this review is among the first to assess the triadic relationship between knowledge management, career development and the global unemployment crisis. The proposed multidisciplinary approach seeks to break down existing silos, thus fostering a more comprehensive understanding of how to address these ongoing global concerns.