Search results

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

The body has been one of the central tools in analysing connections between sport and postcolonialism in India, given how sport was an essential part of the colonial ‘civilising’ mission, which involved disciplining and controlling Indian bodies. Any discursive understanding of sport and postcolonialism in India must consider how it relates to existing concepts of the body and shapes the experiences of the people involved in it – acknowledging not just the power of colonialism in moulding sporting experiences but also the force of internal hierarchies that exist in Indian society. This chapter explores the experiences of students who studied in higher educational institutions in Kerala under the ‘sports quota’, a system that reserves seats in colleges/universities for high-performing sportspersons in India. Through their interviews, the sustained exclusion of the sporting body in contemporary Indian pedagogy is illustrated here. Specifically, the continuing prevalence of the colonial emphasis on the sporting body, as one whose strength and instrumentality are paramount, as well as its corollary postcolonial position, which treats this sporting body as inferior to the ‘refined mind’ of studious pupils, can be observed. Approaching the sports quota with a decolonising lens would require re-examining the disembodied nature of pedagogy in India’s higher educational institutions, acknowledging sporting students’ lived experiences, and a seamless integration – as opposed to separation/exclusion – of the sportsperson into higher education.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

This paper investigates whether and to what extent operating in inner areas affects the profitability of innovative Italian small and medium-sized enterprises (SMEs) over 2012–2018.

Guided by the National Strategy for Inner Areas and the “Investment Compact,” this study distinguishes between inner and core innovative SMEs. It employs various econometric models to estimate a regression for the return on assets of SMEs, differentiating between firms operating in inner and non-inner areas of northwest, northeast, centre and south Italy.

Findings reveal that innovative SMEs in inner areas generally exhibit lower profitability compared to those in non-inner municipalities. However, huge heterogeneity in results is observed across the country. Specifically, innovative SMEs in the inner areas of the south register lower profitability than those operating in non-inner zones. Conversely, innovative SMEs located in the inner municipalities of northwest and northeast Italy show higher profitability than their peers in non-inner areas. The results imply that targeted policies for inner areas are crucial. However, due to the diversity of local impacts, a differentiated approach, depending on the geographic context, is necessary.

The study aims to explore the relationship between inner areas and the performance of innovative SMEs in Italy. More precisely, it examines the effect of operating in a municipality located within an inner area on the profitability of innovative SMEs. This issue has been overlooked in existing literature. Importantly, we aim to determine whether there is a heterogeneous impact based on geographical localisation, specifically in the Northwest, the Northeast, the Centre and the South of the country. Therefore, this paper contributes to the literature by investigating the factors influencing the performance of innovative SMEs and suggesting new policy recommendations for developing inner areas in Italy.

Based on the theory of embodied cognition, this study uses the Mehrabian–Rusell model to explore the influence of tourists’ body involvement during sports vacations on their post-trip behavioral intention, as well as the regulatory role of tourism involvement in this process.

Structural equation modeling (SEM) was used to test the hypotheses, mediating effects and moderating effects. The data were collected through an online survey of 631 visitors to sports tourism destinations in China.

Proprioception and kinesthesia in sports tourism activities can affect post-trip behavioral intention through body arousal and tourism satisfaction. Tourism involvement positively regulates the influence of body embeddedness and body arousal on tourism satisfaction. Furthermore, a “threshold effect” exists in the emotional effect of tourists’ body involvement.

To develop sports tourism, it is important to take the following steps: create multi-sensory stimulation to improve the physical participation of tourists in sports tourism activities, design sports resorts that cater to people of different age groups, evaluate tourists’ satisfaction and use their feedback to make continuous improvements, improve the basic convenience services offered at sports resorts, use social media to display the unique physical environment and others characteristics of sports destinations to expand popularity.

This study constructs a conceptual model of the influence mechanism of tourists’ body involvement on post-trip behavioral intention to present valuable insights that could help promote the sustainable development of sports tourism.

The study underlying this chapter investigates how diverse actors in the Cauvery Delta, India, and the Mekong Delta, Vietnam, understand and live with water salinity. In focusing empirically on river deltas, this chapter addresses some of the SDG14 targets, as SDG14.2 (‘Protect and restore ecosystems’) and 14.5 (‘Conserve coastal and marine areas’) refer to the sustainable management of coastal areas as crucial targets for SDG14. Based on interviews with land users in the two deltas, in tandem with analyses of salinity maps and other policy-level knowledge artefacts, this chapter shows how, in some cases, only particular forms of knowledge are represented at the policy level, while many of the diverse viewpoints of land users are rendered invisible. In this way, delta management only meets the concerns of a select few, often professional elites, and limits land users from taking ownership of their own realities. This chapter concludes with the recommendation for water professionals, scholars, and practitioners alike, to be more open-minded, modest, and attentive to difference, by engaging more seriously with interdisciplinarity and cultivating sensibilities for listening to ‘smaller’ water stories.

The build-up of large-scale COVID-19 testing required an unprecedented effort of coordination within decentralized healthcare systems around the world. The aim of the study was to elucidate the challenges of vertical policy coordination between non-political actors at the national and regional levels regarding this policy issue, using Sweden as our case.

Interviews with key actors at the national and regional levels were analyzed using an adapted version of a conceptualization by Adam et al. (2019), depicting barriers to vertical policy coordination.

Our results show that the main issues in the Swedish context were related to parallel sovereignty and a vagueness regarding responsibilities and mandates as well as complex governmental structures and that this was exacerbated by the unfamiliarity and uncertainty of the policy issue. We conclude that understanding the interaction between the comprehensiveness and complexity of the policy issue and the institutional context is crucial to achieving effective vertical policy coordination.

Many studies have focused on countries’ overall pandemic responses, but in order to improve the outcome of future pandemics, it is also important to learn from more specific response measures.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

This study aims to examine the contribution of informal encounters outside the school walls between local Israeli families from “Waldorf Education” and immigrant families from Africa from formal state education and explore the consequences of these encounters on the development of lifelong learning competences. Research questions are as follows: In what way do non-formal encounters lead to the development of lifelong learning ability? What are the challenges and consequences of non-formal activity for research participants, families and educators from the pedagogical, social and personal perspectives?

The research uses a qualitative-interpretive case study approach that allows for in-depth observation of the phenomenon within the context of reality to understand the case, a non-formal encounter between two groups of parents from different cultures, languages and educational attitudes. In this case study, it is possible to generalize from the local to the global and examine processes, actions and behaviors in the studied case (Creswell et al., 2018; Yin, 2009). This empirical study allows description, analysis, understanding and explanation of the challenges and actions in organizing and holding non-formal encounters from personal experiences as a first source.

The analysis of the data brought up two main categories that represent the actions and insights from the non-formal encounters for developing lifelong learning competences: create a personal dialogue to strengthen trust and confidence; foster parental involvement. Non-formal encounters between families from different cultural-social backgrounds may promote lifelong learning competences such as tolerance, inclusion and openness. However, external intervention by a social association is required to organize, support and operate them.

The research’s limitation was that it was conducted in the country’s center. Therefore, the findings must be considered in the context in which they are presented and not generalized to other regions or communities from other cultures in Israel and the world. A few limited encounters may affect the author’s interpretation of the study data. In addition, expressions of “social desire” that may be expressed in interviews must be considered.

This study emphasizes social activism. Despite all the differences and tensions, creating an equal space in the families’ encounters is essential for lifelong learning. The immigrant parents participated in decision-making, the stages of organization and the activities themselves during the encounters. This partnership strengthened their commitment and responsibility. Because they are a powerless minority group, it should not be assumed that two encounters will improve their self-confidence. The proof is that fewer participants came to the last encounter. Education experts must maintain consistency and continuity in forming partnerships with immigrant families over time and as part of lifelong learning.

The non-formal encounters between the two groups of families create an atmosphere of equality: all are parents of children seeking to inculcate humane and social values. The collaborative atmosphere contributed to the understanding that closeness overpowers distance. Everyone is troubled by similar issues of parenting, enjoyment of children, nutritious food and a shared desire to be good citizens while maintaining tolerance, reciprocity and respect.

Non-formal encounters are actively performed to create belonging when the “others and we” join together for the community and the children. This is an extensive, open and accessible platform for strengthening social consciousness and understanding the connection between teaching, culture and society to promote equality in education. This study will allow schools to expand the boundaries of communication with parents and initiate additional activities with other social groups to foster children’s integration. It will enrich the academic knowledge about connections and communication of educators, families from Israel and immigrant families in developing a partnership in the school to promote lifelong learning.

How can managers reduce information asymmetry in dyadic manager-external stakeholder relationships in a complex and evolving environment? Addressing this question has significant implications for firm survival, growth, and competitive advantage.

We have adopted a multiparadigm approach to theory building, known as metatriangulation. We integrate the dynamic capabilities, sensemaking, and evolutionary theory literatures to theorize how managers can relate to stakeholders in a complex and evolving environment.

We propose, via a conceptual framework and three propositions, “evolutionary sensemaking” as the managerial metacognitive dynamic capability that helps managers hone their understanding based on the evolutionary changes in the stakeholder’s interpretations of information quality preferences. The framework unfolds across three evolutionary stages: sensing preferences' variation of the stakeholder, seizing preferences, and transforming for complexity alignment and retention. The propositions focus on managing complexity in stakeholder information quality preference, employing cognitive capabilities to simplify, interpret, and align interpretations for effective information asymmetry reduction.

To develop the metacognitive dynamic capability of evolutionary sensemaking, managers need to train for and foster the underlying complex cognitive capabilities by enhancing their (1) perception and attention skills, (2) problem-solving and reasoning skills, and (3) language, communication, and social cognition skills, focusing specifically on reducing the complexity embedded in stakeholder cognition and diverse stakeholder preferences for information quality. Contrary to the current advice to “keep things simple” and provide “more” information to the stakeholders for opportunism reduction, trust-building, and superior governance, our framework suggests that managers hone their cognitive capabilities by learning to deal with the underlying complexity.

The proposed framework and propositions address research gaps in reducing information asymmetry. It enriches the dynamic capabilities literature by recognizing complexity (as opposed to opportunism) as an alternative source of information asymmetry, which needs to be addressed in this stream of research. It extends the sensemaking literature by identifying the complexity sources – i.e. stakeholder preferences for diverse information quality attributes and the associated cognitive preference interpretation processes. The article enhances evolutionary theory by delving into microprocesses related to information asymmetry reduction, which the existing literature does not thoroughly investigate.