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This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.

The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.

By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.

The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.

Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.

There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.

This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.

Construction industry (CI) has great prominence for the world economy, and it is expected that, with the use of the innovative technologies and approaches of Industry 4.0 (I4.0), the new industrial paradigm, construction can reach higher levels of productivity. This study aims to develop a model (readiness model) to assess the level of use of I4.0 technologies by the construction sector in Brazil and its most relevant applications.

The methodology used was bibliographic research, design-science research and a survey to validate the model, carried out with 162 companies, considered among the main ones in the sector in Brazil. The literature review revealed 13 technologies of I4.0 applied to construction; hence, the views of industry experts were based on these technologies.

The Digital Advancement Within CoNstruction (DAWN) readiness model was proposed, showing that among the 13 evaluated technologies of I4.0 and their applications, the Brazilian construction companies had a low level of utilization; both high and middle-income companies presented this low level of use; some technologies with a greater number of scientific publications were less used in practice in the Brazilian construction.

The originality and theoretical contribution are to present a readiness model to assess the level of use of I4.0 technologies and their most relevant applications in the CI in countries with an economy similar to Brazil’s, making it possible to measure the level of adoption of these technologies.

The pandemic presented many new challenges is all spheres of life including faith communities. Around the globe, lockdowns took pace at various stages with varying restrictions that included the closure of places of worship which significantly affected the way people serve God and gather as a community. The purpose of this study was to investigate the impact of the Covid-19 pandemic on the wellbeing and resilience of members of Christian faith communities in Melbourne (Australia) who had experienced one of the longest lockdowns in the world.

The authors draw on online survey N = 106 collected between November 2021 and May 2021. Participants were over the age of 18 from Catholic, Anglican, Uniting Church, Baptist and Pentecostal/Evangelical faith communities. They employ thematic analysis to analyze, and code open-ended responses from four questions in relation to the research question: In what ways has your wellbeing been impacted during the pandemic?

Melbourne experienced one of the longest lockdown periods in the world between 2020 and 2021 when blended modes of worship forced people to congregate in new and different ways. The empirical insights of participants express their views in relation to celebrating faith and hope, connecting with community, pursuing leisure activities and pursuing leisure in relation to the PERMA model of wellbeing. The findings may resonate with other faith communities in Melbourne and around the globe. They may also lead to new and innovative ways of planning and envisioning modes of worship that may be helpful in a variety of faith contexts.

The research was limited by its sample size (N = 106) and its geographical restriction of Christian faith communities in the Melbourne metropolitan area. This means that broad generalizations cannot be made. Nevertheless, the findings may resonate with other faith communities in Australian and in other parts of the world.

In highlighting the impact COVID-19 had in Australia and ways people balanced their sense of faith and wellbeing, this study raises concerns about the lack of funding that supports mental health initiatives in faith settings and the wider community. The study recommends that faith community leaders and members use informal communication channels to foster hope building wellbeing and resilience, and that pastoral care networks be established in the wider community to promote leisure activities that nurtures social connection, builds faith and resilience.

Whilst the pandemic has provided new openings for members of faith communities to engage with God, the scriptures, each other and leisure, it remains “a balancing act of keeping the faith and maintaining wellbeing”. Such a balancing act may positively enliven a sense of wellbeing and resilience as people continue to navigate the uncertainty inherent in a milieu beginning to be named as “post-Covid”.

This is an original work carried out by the authors. It raises concerns about the lack of funding that supports mental health initiatives in faith settings and the wider community. While much research, news and social media discussed the pandemic's impact on communities, there is an urgent need for ongoing research that encourages, supports and connects people to faith and to leisure activities in order to promote a continued sense of wellbeing as communities begin to transition to a “post-Covid” world. This study contributes to the growing body of knowledge about the impact COVID-19 had in Australia and ways people balanced their sense of faith and wellbeing.

This paper aims to report the findings of a survey study exploring perceptions about cognitive impairment. These findings are relevant to public health campaigns and education programmes.

A survey exploring respondents’ views and knowledge about mild cognitive impairment (MCI) was circulated via UK networks. A total of 417 respondents completed the survey, including people living with cognitive impairment (n = 10), care partners (n = 23), older adults (n = 83), younger adults (n = 83), general health-care professionals (n = 96), dementia specialist health-care professionals (n = 48) and dementia specialists (n = 40).

Respondents were more confident in their knowledge about dementia than cognitive impairment but wanted more information about both conditions. Younger adults were uncertain about many aspects of MCI, and were the most likely to view MCI as a normal part of ageing. Diet (45.1%, n = 188) and personal behaviour (63.8%, n = 266) were the least endorsed possible causes of MCI, suggesting a lack of awareness of lifestyle choices as risk factors for MCI.

The results highlight the need to provide education and awareness raising about MCI to enable people to seek help in a timely manner and be able to make informed lifestyle choices that may reduce their risk of MCI and dementia. Implementing education about MCI and dementia in schools is a key target, as younger people were the most uncertain or misinformed about these topics. It is clear that further public health initiatives around MCI are both warranted and welcomed by the general public.

Research shows peer health education programs on university campuses can support students in pursuing sustainable health-related behavior changes. However, few programs deliver peer health education through a nondiet, weight-inclusive framework. Research shows that health educators who challenge the status quo of diet culture and weight-focused health interventions may face unique challenges when sharing this perspective with others. Thus, the purpose of this study was to examine the experiences of peer educators who provided critical health education by introducing a nondiet, weight-inclusive approach to health.

Five health coaches from a university health coaching program at a mid-sized southwestern university participated in a semi-structured interview. The data were analyzed through interpretative phenomenological analysis.

Peer educators faced numerous challenges when introducing nondiet, weight-inclusive approaches such as lacking credibility as a peer to challenge weight-centric messages, feeling conflicted about honoring clients’ autonomy when clients are resistant to a weight-inclusive approach and feeling uncomfortable when discussing client vulnerabilities. Peer educators also identified several strategies that helped them navigate these challenges such as being intentional with social media, using motivational interviewing to unpack clients’ concerns about weight, and seeking group supervision.

Given the reality that health coaches will face challenges sharing weight-inclusive health approaches, educators and supervisors should explicitly incorporate strategies and training methods to help peer health coaches prepare for and cope with such challenges. More research is also needed to examine effective ways to introduce weight-inclusive approaches to college students.

Higher education institutions have a significant role in preparing future generations for the world of work and sustainable development. This paper aims to present a curriculum model of an enquiry-based learning pedagogy and a sustainable development conceptual context as a mechanism for teaching skills in a geography module. Potential influences of this model on organisational change towards integrating sustainable development are explored.

Following the design and implementation of the curriculum model, semi-structured interviews of the module teaching team were conducted. Thematic analysis was undertaken against a priori objectives determined from existing theoretical frameworks.

Thematic analysis suggests powerful synergies exist between enquiry-based learning, education for sustainable development and skills teaching. Potential impacts are as follows: conceptual perspectives enhance cognitive potential around systems thinking, learning methods promote behavioural potential around professional capability and agency and cultural encounters raise affective potential around inclusive curricula.

Findings indicate potential for bottom-up curriculum intervention to enhance individual learner capability and outcomes, to promote the role of Geography in responsible futures, to build teaching team capacity for active learning pedagogies, to influence individual and institutional behaviour change towards sustainability practices, diversity and inclusion, and to catalyse organisational change around sector priorities including integrating education for sustainable development, active learning, inclusive education and enhanced graduate outcomes.

This paper identifies multiple benefits from a curriculum model combining skills teaching in a synergistic pedagogical and conceptual framework and its bottom-up potential to catalyse organisational change in higher education.

While the idea of the resilience of information systems security exists, there is a lack of research that conceptualizes, defines and specifies a way to measure it as a dynamic capability. Drawing on relevant cybersecurity and dynamic capabilities literature, this study aims to define Information Systems Security Resilience (ISSR) as a “dynamic capability of a firm to respond to, and recover from, a security attack” and test it as a new construct.

The authors employ a methodology including multiple phases to develop and test this construct of ISSR. The authors first interview senior managers from various organizations to establish the face validity of the construct; then develop and analyze a pilot survey for internal validity and reliability; and finally, design and deploy a field survey to test and externally validate the construct.

The authors conceptualize and define the construct of ISSR as a dynamic capability, develop a scale for its measurement and test it in a pilot and field survey. The construct is valid, and the measurement tool works. It demonstrates that resilience is something that is done, rather than had. As a capability, organizations need to track and measure ISSR, which is what this tool provides the ability to do.

This research contributes to the information systems and cybersecurity literature and offers valuable insights for organizations to manage their security effectively.

The purpose of this study was to examine the challenges experienced by in-service English as a Second Language (ESL) teachers in an open distance learning (ODL) institution of higher learning in Malaysia. Many in-service ESL teachers who do not have the necessary teaching qualifications are seeking to obtain their teaching qualifications via the ODL mode of studies as it allows them to work as teachers while obtaining their teaching qualifications at the same time. They face multiple challenges which lead to high attrition rates, a concern for ODL institutions of higher learning worldwide.

A qualitative research design using a case study approach was used in this study where in-depth interviews were conducted with four in-service ESL teachers who are currently enrolled in an undergraduate Teaching English as a Second Language (TESL) programme conducted via ODL.

The research is exploratory in nature. Findings highlighted four major challenges by these in-service ESL teachers: (1) financial difficulties, (2) work commitments, (3) family sacrifices and (4) emotional stress. However, technological use was not considered a challenge as mentioned by literature.

Findings from the study may be useful to ODL institutions to provide relevant support to ODL students to improve student retention rates in ODL institutions.

This study may be considered as a baseline analysis on the challenges experienced by in-service ESL teachers in ODL institution of higher learning in Malaysia. Further in-depth studies are needed to understand how ODL institutions can better support their education programme students to complete their teacher education programmes.

Meeting Centres (MCs) are a complex community-based psychosocial intervention to support people affected by dementia. The purpose of this paper is to describe the process of identifying the essential features of MCs from a UK perspective.

The essential features were examined within a concept analysis framework, which combines both static and evolutionary methods, enabling multiple stakeholder groups to be included in the process in an iterative manner.

Eleven essential features were developed, providing a conceptual model of the UK MCs. The underpinning rationale is sufficiently flexible to enable community-based development, while at the same time providing a robust platform upon which to build the evidence base.

While some features may be common to other types of community-based support, the combination of characteristics and the underpinning ethos differentiates MCs and enables each one to meet the needs of its own community.

Despite data being a hot topic, little is known about how data can be successfully used in interactions in business-to-business relationships, specifically in the boundary spanning contexts of firms working together to use data and create value. Hence, this study aims to investigate the boundary spanning context of data-driven customer value projects to understand the outcomes of such activities, including the types of value created, how resulting value is shared between the interacting firms, the types of capabilities required for firms to deliver value from data and in what contexts different outcomes are created and different capabilities required.

Three abductive case studies were undertaken with firms from different business-to-business domains. Data were coded in NVivo and interpreted using template analysis and cross-case comparison. Findings were sense checked with the case study companies and other practitioners for accuracy, relevance and resonance.

The findings expand our understanding of firm interactions when extracting value from data, and this study presents 15 outcomes of value created by the firms in the study. This study illustrates the complexity and intertwined nature of the process of value creation, which emphasises the need to understand distinct types of outcomes of value creation and how they benefit the firms involved. This study goes beyond this by categorising these outcomes as unilateral (one actor benefits), developmental (one actor benefits from the other) or bilateral (both actors benefit).

This research is exploratory in nature. This study provides a basis for further exploration of how firm interactions surrounding the implementation of data-driven customer value projects can benefit the firms involved and offers some transferable knowledge which is of particular relevance to practitioners.

This research contributes to the understanding of data-driven customer-focused projects and offers some practical management tools. The identification of outcomes helps define project goals and helps connect these goals to strategy. The organisation of outcomes into themes and contexts helps managers allocate appropriate human resources to oversee projects, mitigating the impacts of a current lack of talent in this area. Additionally, using the findings of this research, firms can develop specific capabilities to exploit the project outcomes and the opportunities such projects provide. The findings can also be used to enhance relationships between firms and their customers, providing customer value.

This work builds on research that explores the creation of value from data and how value is created in boundary spanning contexts. This study expands existing work by providing greater insight into the mechanics and outcomes of value creation and by providing specific examples of value created. This study also offers some recommendations of capability requirements for firms undertaking such work.