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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.

For an entrant platform in the on-demand service market, choosing an appropriate employment model is critical. This study explores how the entrant optimally chooses the employment model to achieve better performance and investigates the optimal pricing strategies and wage schemes for both incumbent and entrant platforms.

Based on the Hotelling model, the authors develop a game-theoretic framework to study the incumbent's and entrant's optimal service prices and wage schemes. Moreover, the authors determine the entrant's optimal employment model by comparing the entrant's optimal profits under different market configurations and analytically analyze the impacts of some critical factors on the platforms' decision-making.

This study reveals that the impacts of the unit misfit cost of suppliers or consumers on the pricing strategies and wage schemes vary with different operational efficiencies of platforms. Only when both the service efficiency of contractors and the basic employee benefits are low, entrants should adopt the employee model. Moreover, a lower unit misfit cost of suppliers or consumers makes entrants more likely to choose the contractor model. However, the service efficiency of contractors has nonmonotonic effects on the entrant's decision.

This study focuses on an entrant's decision on the optimal employment model in an on-demand service market, considering the competition between entrants and incumbents on both the supplier and consumer sides, which has not been investigated in the prior literature.

The authors examine whether or not applicants and recipients of federal disability insurance (DI) inflate their self-assessed health (SAH) problems relative to others. To do this, the authors employ a technique which uses anchoring vignettes. This approach allows them to examine how various cohorts of the population interpret survey questions associated with subjective self-assessments of health. The results of the analysis suggest that DI participants do inflate the severity of a given health problem, but by a small but significant degree. This tendency to exaggerate the severity of disability problems is much more apparent among those with more education (especially those with a college degree). In contrast, racial minorities tend to underestimate severity ratings for a given disability vignette when compared to their white peers.

Hearing aid (HA) using is an option for enhancing the sound transmission. It effectively improves hearing ability during communication. In Thailand, two-third of hearing impaired persons were elders, while the utilization of an HA was low. This study aims to explore how the decision was made on the use of HA among the hearing impaired elderly.

Mixed-methods sequential explanatory design was used by starting with a retrospective study to identify the prevalence of HA use and influencing factors including demographic and clinical data. Total, 199 elders with moderate to severe hearing impairment were enrolled. Qualitative data collection for thematic analysis was conducted by interviewing 28 participants to reveal elders’ subjective reasoning.

It was found that 25.63% of elders used an HA, whereas age, types of health insurance and disability registration were significant influencing factors. Six themes of subjective reasoning emerged including social activities, disability perspective, social support, medical and personnel, rights and accessibility and benefit of HA, which determined the elders’ decisions on HA use.

This study broadened insights of the elders’ decision process on HA use, which was mutually made by both health-care professional and care recipients. The elders themselves would make the final decision. Not only objective indications but also subjective reasoning of users played significant roles on HA acquisition. To enhance HA use among hearing impaired elders, patient engagement in decision-making was crucial while hearing counselling and elimination of reimbursement barriers became essential.

Israel ratified the United Nations Convention on the Rights of Persons with Disabilities and has subsequently worked towards putting disability-empowering policies and facilities in place. This study explores the experiences of Palestinian Arab citizens of Israel with disabilities in everyday life including education, employment and accessing disability facilities and services.

This study explores the challenges and experiences of Palestinian Arab citizens of Israel through in-depth, semi-structured interviews with a disparate group of Arab men and women with various forms of disabilities.

This research indicates that Arabs with disabilities are either unable to access them or do so with great difficulty relative to their Jewish counterparts. The findings suggest that this is due to one of two reasons: first is institutional discrimination by Jewish and Arab staff, and second is structural discrimination as facilities and services are specifically designed for the Jewish majority and their areas of residence as opposed to Arab residential areas.

Guided by intersectional theory, this article explores how the multiple identities of Arabs with disabilities living in Israel are co-constituted and ordered by different social and political structures which inform their daily lived experiences. This research illustrates that in Jewish politics and institutions, Arabs with disabilities in Israel are “otherised” by being flatly identified as Palestinians; yet, within their Arab communities, they are “otherised” by being reduced solely to their disability. This article examines how this variation in ordering and reduction can lead to specific experiences and forms of discrimination that requires multi-dimensional approaches and ways forward.

This study examines the relationship between entrepreneurial passion, entrepreneurial support programs and entrepreneurial intention, and the moderating role of entrepreneurial support programs in the relationship between entrepreneurial passion and entrepreneurial intention, among students with physical disabilities in Nigerian tertiary institutions.

This study used a closed-ended questionnaire survey, composed of previously validated scales, to sample 209 students with physical disabilities at tertiary institutions in Nigeria. Hierarchal regression was performed to assess the relationships between the variables and test the hypotheses.

Both entrepreneurial passion and entrepreneurial support programs were found to be significantly positively related to entrepreneurial intention, and entrepreneurial support programs also moderated the relationship between entrepreneurial passion and entrepreneurial intention.

This research paper identifies that developing entrepreneurial passion and providing accessible and inclusive entrepreneurial support programs are valuable in supporting and facilitating a passage into entrepreneurship for those with disabilities.

This research paper addresses calls for further understanding of how those with disabilities can be supported into entrepreneurship, by identifying supporting factors. The research paper provides further understanding of the entrepreneurial passion and intention nexus by exploring the relationship within those with a physical disability, where significant barriers exist and within a developing country context where entrepreneurship might be a necessity rather than driven by passion.

This study explores how social partners contribute to the successful return to work (RTW) of individuals affected by chronic diseases, employing the framework of actor-centred institutionalism.

This paper adopts a comparative case study methodology to assess the role of social partners in the workplace (re-)integration of people with chronic disease in Belgium and Italy, both of which represent well-developed industrial relations systems yet having different institutional and policy frameworks on RTW.

Institutional factors are found to affect the type and degree of social partners' commitment and contribution to RTW. Differences in their commitment can be explained by their varied degrees of integration in public policy formation, which explain their different preferred stages of interactions in this field: national tripartite social dialogue for Belgium; and sectoral collective bargaining for Italy. Unsatisfactory outcomes of social partners’ contribution in facilitating RTW processes are attributed to the fragmentation of the legal framework and uneven development of collective bargaining in Italy. In Belgium, the authors find the presence of cumbersome RTW procedures downplaying the role of the worker representative.

This paper adds empirical evidence to the limited literature on the role of social partners in facilitating RTW and sheds light on how to improve the current policy context. It suggests involving the social partners in the development of a comprehensive public policy framework, which should allow for an early, flexible and multi-stakeholder (re-)integration procedure following chronic disease.

The prison population is seldom studied and often overlooked in many countries despite their vulnerability to long-term illness. This study aims to explore the factors associated with the non-treatment for long-term illnesses among incarcerated individuals.

This study is a cross-sectional analysis. The authors conducted a secondary data analysis using information collected in the Peruvian census of incarcerated individuals. The study population consisted of incarcerated individuals diagnosed with a long-term illness. To evaluate the factors associated with non-treatment, the authors used a Poisson regression model.

The authors included 12,512 incarcerated individuals (age: 40.9 ± 13.1 years), and 39% of them did not receive treatment for their long-term illness. The authors observed that non-treatment was statistically associated with gender, age, having children, use of the Spanish language, sexual identity, judicial situation, penitentiary location, discrimination inside the penitentiary and health insurance before incarceration. However, only having children (prevalence ratio [PR]: 1.11, confidence interval [CI]95% 1.03–1.19), using the Spanish language (PR: 1.15, CI95%: 1.01–1.31), being in a penitentiary not in Lima (PR: 1.11, CI95%: 1.06–1.17) and perceiving discrimination inside the penitentiary (PR: 1.12, CI95% 1.06–1.18) increased the prevalence of non-treatment.

Identifying the factors associated with non-treatment will allow us to implement measures for prioritizing groups and developing strategies for the evaluation, close follow-up of their health and management of comorbidities.

In this paper, the authors attempt to understand how labour market attachment during the ages of 30–59 influences individuals' transition out of the labour market.

Using high-quality Swedish register data, the authors follow individuals born in 1950 and observe their labour market attachment during mid-life and their exit from the labour market.

The authors find evidence that labour market attachment in different stages of the career is differently related to exit from the labour market. At the age of 30, as well as between the ages 50–59, low attachment is related with earlier exit from the labour market. On the contrary, low labour market attachment during the ages 40–49 is related with later exit from the labour market. However, regardless of age, lower labour market attachment increases the risk of work-related benefit receipt in the exit year. The authors also find evidence that gender, migration status and childhood socioeconomic disadvantages may represent obstacles to longer working lives, while high education is a consistent factor in avoiding early exit from the labour market.

This study provides insights on the link between labour market attachment in different stages of the career and the exit from the labour market as well as work-related benefits dependency in the year of exit.