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The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

The evolving dynamics of the labour market make graduates’ future employability an important issue for higher education (HE) institutions, prompting universities to complement the conventional graduate skills approach with a wider focus on graduate forms of capital that may enhance their sense of employability. This study, adopting a capital perspective, explores whether and how teachers in HE, when acknowledged as knowledgeable trustworthy actors, may affect graduates’ employability. It investigates how they can mobilise undergraduate cultural capital through socialisation, and shape their pre-professional identity, paving the way for university-to-work transition.

To test the hypothesised model, a self-report online questionnaire was administered to a sample of 616 undergraduates attending different Italian universities. Multiple mediating models were tested using the SEM framework.

Results supported the tested model and showed that trust in knowledgeable HE teachers was associated with undergraduates’ perceived employability both directly and through both mediators (i.e. academic socialisation and identification with future professionality).

This research explores a capital conceptualisation of graduate employability, identifying possible processes for implementing graduates’ capital across their academic experience and providing initial evidence of their interplay and contribution to transition into the labour market.

These findings provide empirical support to possible forms of capital that HE institutions may fulfil to enhance their undergraduate employability throughout their academic career, which serves as a liminal space allowing undergraduates to begin building a tentative professional identity.

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual citizens to take more responsibility for their security.

A multimodal discursive approach drawing on multimodal narrative analysis of video clips and multimodal critical discourse analysis (MCDA) is used to examine how the responsibilization of preparedness is legitimated in video material published on Swedish Civil Contingencies Agency's (MSB’s) YouTube channel.

The study finds that the responsibilization of preparedness is legitimated through an ongoing but evolving normalization of threat. The findings also show how responsibilization is legitimated in moralizing terms of individual contribution to society, which may indicate a return from neo-liberal values to more traditional Swedish collectivist values.

The study shows how communication around preparedness and responsibilization is discursively constructed and legitimated through multimodal features, while previous research has mainly focused on verbal or written communication.

Previous research has demonstrated that social-relational factors are instrumental to employee voice. An essential aspect of this relates to notions of respect or disrespect. Although nurses commonly report experiencing professional disrespect in their interaction with doctors, earlier studies have focused on how the professional status hierarchy and power imbalance between doctors and nurses hinder speaking up without considering the role of professional disrespect. Addressing this gap, we explore how professional disrespect in the doctor–nurse relationship in surgical teams influences the willingness of nurses to voice legitimate concerns about threats to patient safety.

Fifty-seven semi-structured interviews with nurses drawn from a range of specialities, ranks and surgical teams in three hospitals in a West African Country. In addition, two interviews with senior representatives from the National Registered Nurses and Midwifery Association (NRNMA) of the country were undertaken and analysed thematically with the aid of NVivo.

Disrespect is expressed in doctors’ condescending attitude towards nurses and under-valuing their contribution to care. This leads to safety concerns raised by nurses being ignored, downplayed or dismissed, with deleterious consequences for patient safety. Feeling disrespected further motivates nurses to consciously disguise silence amidst speech and engage in punitive silence aimed at making clinical practice difficult for doctors.

We draw attention to the detrimental effect of professional disrespect on patient safety in surgical environments. We contribute to employee voice and silence by showing how professional disrespect affects voice independently of hierarchy and conceptualise the notion of punitive silence.

Recently there has been a surge in interest about the use of artificial intelligence in organisations with art galleries introducing new technological innovations that coincide with the digitalisation revolution. Virtual and immersive environments that are supported by social media and digital platforms are significantly changing customer experiences at art galleries. This is internationalising and making art gallery experiences more accessible thereby fostering the competitive advantage of art galleries.

Art gallery customers, stakeholders and managers are appreciating the use of artificial intelligence with resulting higher satisfaction rates. Building on competency and transformational entrepreneurship theory international art gallery managers were interviewed to understand the role of artificial intelligence in their organisations and the impact of internationalisation.

The data analysis revealed that the internationalisation of art galleries enabled artificial intelligence to transform in person and online visitor experience, work and marketing, and future art gallery development ideas. Results show that artificial intelligence is opening up new transformations derived from entrepreneurial behaviours.

Key managerial implications are that art gallery managers need to utilise their international networks in order to learn about artificial intelligence and other new technological innovation. Theoretical implications are that existing theory can be adapted to an art gallery and artificial intelligence context. Limitations and future research suggestions focus on the need to focus more on art galleries as cultural entities that are more likely to utilise new technology innovation such as artificial intelligence.

Design an innovative Flipped classroom’s Delivery through virtual laboratory.

The fundamental framework of the present investigation is a Participatory Action Research (PAR) design. By merging the impetus of “action.” with the inclusiveness of “participation,” PAR establishes a “network” for collaborative teaching or research. PAR is pertinent to our research because it facilitates the participation of infrastructures and individuals in formulating a critical community. This community encourages critical self-reflection, promotes accountability, redistributes authority, and cultivates confidence in research. PAR fosters constructive transformation in educational environments by utilizing participants' combined insights and experiences to establish a structure for substantive dialogue and proactive measures.

As virtual laboratories are becoming essential in 21st-century science education, we found groundbreaking evidence that can support our novel approach to enhance the quality and equity in education. Our results show that virtual labs engage scientific goals and practices, develop scientific literacy, foster scientific inquiry and problem-solving, and promote metacognition. The effects of the virtual laboratory can develop high self-efficacy and positive attitudes among students. It improves students' laboratory performance, which we noted from laboratory activities, simulations, and long exam results.

The study offers groundbreaking account to depict epistemic fluency aided by virtual laboratory.

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at face value, this paper treats them as an object of study, asking what conditions have fueled them. In the case of organizational sociology, there are indications of a connection between rising levels of discontent and community building: self-identified organizational sociologists have progressively withdrawn from general debates in the discipline and turned their attention to organization studies, which, they suspect, has seen dramatic levels of growth at their expense. Organization studies, on the other hand, are still haunted by “a Faustian bargain”: leaning heavily on the authority of the social sciences, business school faculty were able to facilitate the emergence of a scholarly field of practice dedicated to the study of organizations, which they control. However, in doing so, they also set organization studies on a path of continued dependence on knowledge produced elsewhere: notably, by university disciplines such as sociology.

This paper aims to understand consumption values buying from informal retail markets (i.e., street vendor retailing). It also explores why consumers prefer daily necessary goods from the informal compared to the formal retail market (such as supermarkets, retail chain outlets and e-commerce).

Employing the qualitative research approach, this study collected data from nine respondents in two areas in Malaysia. Data were collected using semi-structured interviews and analysed using the thematic analysis technique. Only representative verbatim codes were presented under five themes of consumption value theory.

Consumers are triggered by the convenience, ease, and exclusive products (conditional value), friendly and known relationship with informal sellers, as well as the availability of some particular food items (emotional value) and lower price and freshness of groceries (functional value) while buying from informal compared to formal retail vendor.

This study provides knowledge implications to the consumption value theory. Functional, emotional, and conditional values are the dominant components of purchase behaviour in informal compared to formal retail channels. Social values are common, whereas epistemic value is more substantial in formal retailing.

Findings are helpful for informal retail businesses to understand consumers' buying behaviour. Informal retail owners should ensure that commodities are fresh, highly affordable and available in the local communities. Building a friendly relationship with consumers would be a key to the success of this retail sector.

Authorities should support informal sellers to set up mobile retail stores in residential areas. This effort would offer greater convenience to both parties in informal businesses and ensure informal sellers' financial and social well-being.

Despite the widespread acceptance of buying goods from informal retail vendors, research on consumption value in informal retailing is largely overlooked. Previous research primarily deals with formal market phenomena due to their size and economic contribution. Consequently, current literature lacks an understanding of why consumers prefer to buy from informal retail vendors for their daily groceries when the formal retail channel could fulfil similar needs. Using a qualitative research design, this research uncovers consumers' buying motives from informal compared to formal vendors.

The purpose of the article is to show the regime of truth in the institutional commissions that have the objective of restoring history by establishing a democratic, equitable, comprehensive, inclusive and fair criterion against the attempts of re-victimization and suppression of memory that Western political and cultural traditions have installed through their mechanisms of power.

Based on the analysis of the cases of Inés Fernández Ortega and Valentina Rosendo Cantú, they establish the material conditions from which prejudices and hegemonic stereotypes are intertwined to reproduce serious violations of human rights in democratic political and epistemic frameworks. The colonial function of the truth commissions in Mexico is analyzed, which are presented as mechanisms for social development, political and colonial reproduction of liberal democracy.

The qualitative results allow considering the way in which the different truth commissions in Mexico have been strongly linked to epistemic mechanisms in which truth and justice favor the reproduction of established relationships based on race, social class and gender. Especially in the so-called democratic transition, violence, truth and justice come together to highlight power relations in situations that have been disavowed by the intelligentsia.

The limitations of the research are found in the historical configuration of the truth commissions in Mexico. The data, references and assessments are crossed by the initial function of the truth commissions and the establishment of apparatuses and mechanisms based on transitional justice. Based on this, it can be considered a methodological oversight to shift the analysis of truth commissions toward a critical assessment of the truth as a regime of government and hegemonic and colonization criteria from two very specific cases.

The originality of the work is found in the critical discernment of truth as a political category and the coloniality of power.