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This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

The purpose of this systematic review is to assess if there is a relationship between literacy abilities and mental health outcomes as reported in global literature. Fourteen percent of the global population has little or no literacy. Literacy skills impact on daily functioning and have been shown to impact on social outcomes. Whilst there has been research examining the potential association between literacy and mental health outcomes in specific populations, there has been no systematic review of this literature to date.

A systematic review was carried out using Embase, PsycINFO and PubMed to identify relevant papers that measured both literacy and mental health. Data relating to the association between literacy and mental health were extracted. The papers included were assessed for quality using a bespoke quality rating tool. A narrative synthesis describes the findings.

Nineteen studies from across nine countries were included in the analysis. Seventeen studies showed a significant association between literacy and mental health, those with lower literacy had greater mental health difficulties. Some papers reported factors that interacted with this association, such as age, gender, poverty and years of education.

To the best of the authors’ knowledge, this is the first systematic review to look at the global picture of literacy and mental health. It suggests there is a relationship between literacy abilities and mental health outcomes, highlighting the importance of healthcare professionals and services including identification of literacy needs within routine mental health practice.

Diversity, equity and inclusion (DEI) have become prioritized goals of business, such as hiring more women and racial minorities. This study adds to the body of research regarding the value of diversity in organizations by examining the relationship between diversity at the workforce level and the financial performance of the organization. The empirical results of prior research have provided mixed results, finding mainly positive, but also negative, and nonsignificant relationships (Sharma et al., 2020; Vlas et al., 2022). The purpose of this study is to examine the current employment status of women and racial minorities in top US companies, then analyze if a correlation exists between a company’s profit margin and its percentage of women and racial minority employees and managers.

This study examined the top 200 companies in the Fortune 500 companies; these are the largest companies by revenue in the USA. Companies were ranked according to each variable (% of women employees, % of racial minority employees, % of women managers and % of racial minority managers) and then divided into equal quartiles. The mean profit margin for the top quartile was compared with the mean profit margin for the bottom quartile. T-tests were used to determine whether significant differences in profit margin exist between companies. This methodology of comparing top and bottom quartiles was developed in prior studies.

Fortune 200 companies have an average of 40% women and also 40% racial minorities in their workforce. Both women and racial minorities account for a smaller percentage of managers. Women account for 34% of managers, while racial minorities account for 29%. There is a significant positive relationship between profit margin and two of the variables. Companies with 45% or more women managers have a significantly higher profit margin than companies with the lowest percentages of women managers. Companies with 48% or more racial minority employees have a significantly higher profit margin than companies with the lowest percentages of racial minority employees. These findings are in-line with the existing body of research that has found mixed impacts of diversity on firm performance (cf. Hoobler et al., 2018; Leung et al., 2022) and draws attention to the need to consider the impact of gender and racial diversity on firms at various management levels within the firm to better understand the impact that increasing diversity has on firm performance (cf. Curado et al., 2022).

This paper adds to the body of knowledge by assessing the current status of women and racial minorities in top US companies and, then, analyzing if a correlation exists between a company’s profit margin and the number of women and racial minority employees and managers. Findings provide companies with further incentive to maintain DEI as a prioritized goal.

Entrepreneurship by Indigenous people in Canada and Australia, while historically connected to the ancestral lands and traditional practices of Indigenous people, has been evolving and expanding in scope and nature. In this article, the authors aim to offer an integrative framework for capturing the contemporary dynamics and outcomes of entrepreneurship by Indigenous people as they pursue venture creation as part of their broader development aspirations.

Drawing on literature from place-based views of entrepreneurship and social identity theory, the authors develop a typology to account for four modes of entrepreneurship by Indigenous people along two contextual dimensions – Indigenous territory and Indigenous marker.

Indigenous practicing entrepreneurship may choose to conduct business within or outside of traditional lands and demonstrate more or less indigeneity in their business activities as they marshal resources and seek opportunities. The authors identify how these diverse Indigenous businesses contribute to the economic development among Indigenous communities as part of their ongoing struggle to rebuild their “nations” using business.

This article contributes by differentiating sociocultural vs economic resources in noneconomic contexts to develop a theoretical typology of Indigenous entrepreneurship. By detailing the relations between Indigenous territories and Indigenous lands and between Indigenous identity and Indigenous markers, the authors contribute to a more nuanced and practical conceptualization of Indigenous entrepreneurship.

Using social network theory (SNT), this study empirically examines the impact of digital supply chain announcements disclosing corporate social responsibility (CSR) information on stock market value.

Based on 172 digital supply chain announcements disclosing CSR information from Chinese A-share listed companies, this study uses event study method to test the hypotheses.

First, digital supply chain announcements disclosing CSR information generate positive and significant market reactions, which is timely. Second, strategic CSR and value-based CSR disclosed in digital supply chain announcements have a more positive impact on stock market, however there is no significant difference when the CSR orientation is either towards internal or external stakeholders. Third, in terms of digital supply chain network characteristics, announcements reflecting higher relationship embeddedness and higher digital breadth and depth lead to more positive increases of stock value.

First, the authors consider the value of CSR information in digital supply chain announcements, using an event study approach to fill the gap in the related area. This study is the first examination of the joint impact of digital supply chain and CSR on market reactions. Second, compared to the previous studies on the single dimension of digital supply chain technology application, the authors innovatively consider supply chain network relationship and network structure based on social network theory and integrate several factors that may affect the market reaction. This study improves the understanding of the mechanism between digital supply chain announcements disclosing CSR information and stock market, and informs future research.

Efficient delivery of integrated healthcare requires solid alliances and collaboration with stakeholders on a regular basis. Due to coronavirus disease 2019 (COVID-19), it has become necessary to explore new ways of delivering integrated healthcare, and virtual clinics have offered one solution and are likely to continue due to the uncertainty with COVID-19. This study aims to explore clinicians’ experiences of how efficient virtual elective knee clinics (VEKC) are in an orthopaedic setting in comparison to traditional face-to-face clinics.

The study utilised a mixed-methods study to obtain qualitative and quantitative data. This involved an anonymous online survey in addition to in-depth qualitative interviews conducted with a purposive sample of multidisciplinary colleagues who work with the VEKC in an acute hospital.

Three overarching themes and nine sub-themes emerged in the qualitative analysis. Overall, clinicians in both the quantitative and qualitative aspects of the study highlighted several ways that virtual clinics are efficient from both the patient and health service perspective. However, participants also highlighted barriers in relation to virtual clinics not being suitable for certain cohorts of patients and pathologies.

This is the first study in Ireland to provide valuable insights into the experiences of multidisciplinary clinicians using VEKC and their efficiency compared to traditional face-to-face clinics.

This research aims to demonstrate the possible link between the sociodemographic profile of visitors motivated by the visit to flamenco shows and the city of Córdoba (Spain), and the preferences and sensations regarding these experiences.

The methodology used (multilayer perceptron) is based on the development of an artificial neural network.

The results show that the variables age and educational level are determining factors in the profile of the visitor. Also, as the level of income increases, so does the interest in flamenco, a fact that can be useful to determine the target audience for this type of shows.

Flamenco is an art that originated in the Andalusian region that arouses the interest of the visitor due to its music, way of singing and dance. Flamenco is a popular art that excites and awakens the senses of those who attend this dance, song and guitar show. Its recognition as Intangible Heritage of Humanity by United Nations Educational, Scientific and Cultural Organization (UNESCO) since 2010, makes it a tourist product that motivates visitors to travel to the city of Córdoba (Spain), being also one of flamenco's places of origin. Córdoba has this art in its tourist offer so that the identity of the city has two aspects: patrimonial and immaterial, among the flamenco highlighted.

The purpose of this study is to determine the material extrusion (MEX) printability envelope of a new kind of low-viscosity powder-binder feedstocks using rheological properties.

Formulation of 13 feedstocks (variation of solid loading 60–67 Vol.% and thickening agent proportion 3–15 Vol.%) that were characterized and printed at different temperatures.

Three rheological models were successfully used to define the viscosity envelope, producing stable and defect-free printing. At a shear deformation rate experienced by the feedstock in the nozzle ranging from 100 to 300 s^–1, it was confirmed that metal injection molding (MIM) feedstocks exhibiting a low viscosity between 100 and 150 Pa s could be printed using an extrusion temperature as low as 85 °C.

MEX can be used in synergy with MIM to accelerate mold development for a new injected part or simply as a replacement for MIM when the cost of the mold becomes too high for very small production volumes.

Correlation between the rheological properties of this new generation of low-viscosity feedstocks and MEX printability has been demonstrated for the first time.

This study aims to determine the factors and dynamic systems behaviour of essential medicine stockout in public health-care supply chains. The authors examine the constraints and effects of mental models on medicine stockout to develop a dynamic theory of medicine availability towards saving patients’ lives.

This study uses a mixed-method approach. Starting with a survey method, followed by in-depth interviews with stakeholders within five health-care supply chains to determine the dynamic feedback leading to stockout and conclude by developing a network mental model for medicines availability.

The authors identified five constraints and developed five case mental models. The authors develop a dynamic theory of medicine availability across cases and identify feedback loops and variables leading to medicine availability.

The need to include mental models of stakeholders like manufacturers and distributors of medicines to understand the system completely. Group surveys are prone to power dynamics and bias from group thinking. This survey’s quantitative output could minimize the bias.

This study uniquely uses a mixed-method of survey method and in-depth interviews of experts to assess the essential medicine stockout in Nigeria. To improve medicine availability, the authors develop a dynamic network mental model to understand the system structure, feedback and behaviour driving stockouts. This research will benefit public policymakers and hospital managers in designing policies that reduce medicine stockout.

The purpose of this study is to investigate the interactive effects of a firm’s strategic sustainability orientation (SSO) and customer relationship capital (CRC) on sustainable product design practices (SPDP).

The authors examine the interactive effects of two firm resources, namely, SSO and CRC, as they relate to SPDP, using survey data from 132 manufacturers in Malaysia.

The findings show that the effect of SSO on SPDP is stronger when CRC is low, than otherwise. The authors also find that the interactive effects of the firm-level resources stated above are stronger when customer pressures (CPs) are higher than when they are low.

The authors contribute to the literature by studying the effects of firm-level strategic resources and their interactions as they relate to SPDP. An important limitation of this research is the usage of single-source data and single-period data.

Managerially, this research provides new insights into how organizations should respond to CPs while understanding the counterintuitive but disabling effects of customer relationship assets.

The findings are important to society because most of the environmental impact arising from the production, consumption and disposal of products is a direct consequence of decisions made at the product design stage and an unintended consequence of the marketing decision-making processes that underlie marketing strategy formulation that fails to recognize ecosystems impact as a standard decision influence.

To the best of the authors’ knowledge, this research is the first to study the effects of firm-level strategic resources and their interactions as they relate to SPDP.