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This viewpoint paper focuses on the important role played by hospices in the UK in providing specialised end-of-life care for older people with complex needs – particularly for the growing number who choose to die at home. With demand for such care growing, the paper highlights the funding issues facing the independent hospice sector and the implications for hospices of receiving more state funding. The purpose of this paper is to highlight the challenges that hospices in the UK face in providing home-based palliative and end of life care for older people.

This a viewpoint paper informed by recent reports and research findings, as well as the author’s own work within the hospice sector.

The demand for specialised community-based and home-based palliative and end-of-life care is growing. The Covid-19 pandemic prompted wider discussion about what constitutes both “a good death” and good end-of-life care. This confirmed that most older people would prefer to end their lives free from pain, in familiar surroundings and not in hospital.

The specialised end-of-life care provided by hospices is rated highly by the regulator and the communities which they serve. In recent years, more attention has been given to providing “hospice at home” services, but coverage is limited largely due to lack of funding, the bulk of which comes from charitable fundraising. To provide a more equitable service, the fragility of the hospice funding model needs to be addressed.

If the state expands its funding of hospice care, it is important that charitable fundraising also continues to take place and is encouraged. This will help ensure that the good links between hospices and local stakeholders are maintained.

The funding of the hospice sector in the UK has been the subject of several reports both by governmental and non-governmental bodies, several in the last year. However, it is an issue of growing importance and the whole subject needs a fuller airing in academic circles.

The paper redefines workplace spirituality (WS/WPS) by transcending the existential vacuum (in psychiatric terms a sense of lack of meaning of human existence and thus of work), leading to the development of workplace creativity, productivity and satisfaction, targeting operational profitability and organizational optimization.

Spirituality is analyzed philosophically, following the Nietzschean definition in response to Schopenhauer’s primordial suffering. Philosophical syncretism yields a viable organizational culture change model of spiritualizing the workplace. For this purpose, specific techniques are proposed which are combined with those already applied to various large companies and organizations.

Spirituality in the workplace acts as a catalyst for developing beneficial qualities by increasing employee job satisfaction, organizational efficiency and business profitability, when equally responding to stakeholders’ needs.

The suggested change model holistically fosters organizational, operational, individual and collective effectiveness through work place spirituality redefined.

For the first time spirituality in the workplace is discussed under a brand new perspective, resulting in an interdisciplinary emerging model, contributing to the field by providing guidance to academics and practitioners to its auspicious implementation through organizational culture change.

The purpose of this research is to address the existing gap in the study of construction and demolition waste (C&DW) by focusing on its impact on human health throughout the entire life cycle. And this research provides a comprehensive assessment model that incorporates the release of gaseous pollutants and particulate matter during the whole life cycle of C&DW, thereby contributing to a more holistic understanding of its impact on human health.

The research was conducted in two stages. Firstly, the quantitative model framework of pollutants emitted by C&DW was established. Three types of pollutants were considered, namely nitrogen dioxide (NO₂), sulfur dioxide (SO₂) and inhalable particulate matter (PM10). Second, disability-adjusted life year (DALY) and willingness to pay (WTP) assessments were used to provide a monetary quantified health impact for pollutants released by C&DW.

The results show that the WTP value of PM10 is the highest among all pollutants and 8.68E+07 dollars/a, while the WTP value in the disposal stage accounts for the largest proportion compared to the generation and transportation stage. These findings emphasize the importance of PM10 and C&DW treatment stage for pollutant treatment.

The results of this study are of great significance for the management department to optimize the construction management scheme to reduce the total amount of pollutants produced by C&DW and its harm to human health. Meanwhile, this study fills the gap in existing research on the impact assessment of C&DW on human health throughout the whole life cycle, and provides reference and basis for future research and policy formulation.

Construction and Demolition (C&D) Waste Management (WM) poses significant challenges in Sri Lanka, contributing to environmental degradation and resource depletion. To address these issues, this study explores the application of Circular Economy (CE) strategies in minimising waste generation and optimising resource utilisation in Sri Lankan construction industry. The research focuses on the construction and building renovation and use and operate stages of the building project life cycle, recognising their significance in waste generation and resource consumption.

The research employed a qualitative approach, utilising the Delphi technique through three rounds of expert interviews. Seventeen experts were involved in the first round, followed by fifteen in the second round, and twelve in the final round. The collected data was analysed using manual content analysis methods.

The research findings revealed fifteen C&D WM issues in the construction and building renovation stage in Sri Lanka, along with suitable strategies to overcome each of them. Similarly, eight C&D WM issues were identified for the use and operate stage of the building, and corresponding strategies were provided to address each issue. By adopting CE strategies such as modular design and material reuse, construction projects can optimise the project's timeline, cost, and quality factors. These strategies enable efficient resource allocation, reduce waste generation, and contribute to the overall sustainability of the project. The impact of CE strategies on mitigating these issues within the project management iron triangle was also discussed.

This paper entails delving into how construction, building renovation, and operation stages of a building's life cycle intersect with CE strategies, which profoundly influence operational efficiency and long-term sustainability. By incorporating principles such as energy efficiency, water conservation, and circular product design, the paper illuminates how these strategies facilitate decreased energy usage, enhanced resource management, and diminished waste production throughout the building's lifespan.

The construction industry is shifting towards becoming more circular by reducing waste, reusing building materials and embracing regenerative solutions for energy generation and biodiversity conservation. Thus, construction professionals must perform diversified services to achieve a circular built environment (CBE). Implementing resource planning and waste management in CBE has already posed challenges to the quantity surveying profession; thus, quantity surveyors (QSs) should be equipped with new roles and competencies to tackle challenges in achieving a CBE. Hence, this study aimed to investigate the functions and competencies of QSs at the design and building material sourcing stages in achieving a CBE according to 3R principles.

The research apprehended a qualitative approach, including two expert interview rounds adhering to the Delphi technique with 14 and 11 experts per each round. Manual content analysis was incorporated to analyse the collected data.

The research findings revealed the important roles and competencies of QSs in achieving a CBE. In addition, essential functions and competencies were categorised according to the 3R principles (reduce, reuse, recycle) to successfully implement CBE during the Design and Building Material Sourcing stages. According to the 3R principles of CBE, cost control, cost planning, feasibility studies, measurement and quantification, risk management, value engineering and innovations and technologies were well-received by most interviewees as essential roles of QSs during the Design and Building Material Sourcing stages. Further, basic/mandatory competencies (personal, interpersonal, professional practice and business skills), economic analysis, BIM management, cost management and risk management are highly regarded by experts for QS as important competencies to achieve CBE.

With new construction trends, QSs must enhance their conventional roles and competencies and search for new skills and competencies. Those skills and competencies could be linked to the CE concept, either directly or indirectly. Since QS holds a prominent place in sustainable construction in CBE, adapting to changes in the construction industry such as CBE is timely for QSs. Further, there is a shortage of literature regarding QSs' roles and competencies in achieving a CBE; thus, this study will contribute by identifying new avenues for QSs in achieving a CBE in the practice and the research.

The study aims to develop and test a supply chain wide green product development framework of focal firms and their major suppliers, in the context of the Chinese automotive industry.

An in-depth case studies approach is adopted for this study. Three automotive sector upstream supply chains involving 17 firms and 51 experts as respondents were interviewed on the importance and implementation effectiveness of 6Rs (reduce, redesign, recover, remanufacture, reuse and recycle) across the manufacturer and their respective tier 1 and tier 2 suppliers.

The results indicate that the Chinese automotive sector supply chains are mainly focused on “reduce” practices with immediate environmental and economic benefits. The investigated firms however had future implementation plans for “redesign” and “recovery” practices to become comprehensive in green product development (GPD).

The study facilitates automotive firms, industry policymakers and researchers the understanding of incorporating comprehensive GSCM practices across the upstream supply chain to achieve circularity. The study focused on upstream supply chain due to the concentration of major production practices in this section of the supply chain. However, the downstream supply chain equally deserve attention as well as the need to understand the mediating and moderating roles of the different Rs to tease out the pros and cons of achieving overall environmental sustainability.

There are very limited studies on comprehensive GPD for achieving optimal GSCM and sustainability. By simultaneous looking at a focal firm and its upstream supply chains GSCM practices, this study addresses a system-wide comprehensive GPD issues from implementation of 6Rs perspectives in the supply chain.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

The circular economy (CE) represents an industry-wide transition from linear to circular processes. There has been a proliferation of literature on CE in the last decade. However, the existing studies on the adaption of CE in small and medium-sized enterprises (SMEs) are scarce. This study aims to develop a research agenda and the way forward for future researchers focusing on the adoption of CE.

This article analyses the CE concepts through a Systematic Literature Review (SLR). Coding and content analysis are performed to generate emergent themes with the help of “Atlas.ti” software.

The authors uncovered the contemporary significance of adopting CE and the state-of-the-art literature on CE. The study's findings fall into four broad themes: Technical know-how, resource and process optimization, reverse practices and technology and innovation. Ten thought-provoking questions were identified in the four themes that researchers can explore further in embracing CE to achieve sustainability in SMEs.

The study has highlighted the importance of CE adoption and CE's benefits to stakeholders across all three dimensions, i.e. social, economic and ecological. Practitioners can use the agenda in four themes to strengthen the practitioners' existing practices in SMEs to promote CE.

The study's uniqueness is the supply of current knowledge from diverse literature and practical consequences for SMEs. This study opens new lines of inquiry to adopt CE in SMEs, streamlining the existing literature into four themes to focus future research.

The Internet of Things-based digital twin (IoT-DT) technologies offer a transformative approach to building retrofitting for reducing operational carbon (ROC) emissions. However, a notable gap exists between the potential and adoption of the two emerging technologies, further exacerbated by the nascent state of research in this domain. This research aims to establish the best practices that innovatively strengthen the identified enablers to decisively tackle challenges, ensuring the efficient implementation of IoT-DT for ROC emissions in buildings.

This study adopted a mixed-method approach. Questionnaire data from 220 multidiscipline professionals were analysed via structural equation modelling analysis, while interview data obtained from 18 stakeholders were analysed using thematic content analysis. The findings were triangulated for cohesive interpretation.

After the analysis of questionnaire data, a structural model was established, depicting the critical challenges (inadequate data security, limited technical expertise and scalability issues) and key enablers (robust data security measures, skill development and government incentives) of implementing IoT-DT for ROC. Sequentially, analysis of in-depth interview data revealed the IoT-based DT best practices (safeguarding data, upskilling and incentivization). Upon triangulating the questionnaire and interview findings, this study explicitly highlights the potential of the established best practices to strategically strengthen enablers, thereby mitigating challenges and ensuring the successful implementation of IoT-based DT for ROC emissions in buildings.

This study provides practical guidance for stakeholders to effectively implement IoT-DT in ROC in buildings and contributes significantly to climate change mitigation.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.