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This paper aims to identify critical factors that influence small and medium-sized enterprise (SME) suppliers’ involvement in their customers’ product development and contrast these with the factors identified from the customer perspective.

A multiple case study approach was used, including four companies. Data were collected through 32 semi-structured interviews, six workshops and documents.

A model is presented that merges this study’s nine identified critical factors with seven critical factors from the customer perspective. The model provides a dual perspective of supplier involvement in product development, wherein the supplier and customer perspectives are concurrently addressed. Some factors are unique for the supplier, but several mirror those on the customer side.

The study is based on data from SME suppliers in Northern Europe. As it is expected that SME companies are more constrained by limited resources, future studies could study critical factors at larger suppliers.

Customers and suppliers having insights about the critical factors can provide better conditions for product development for the other actor; for example, when evaluating customer–supplier integration.

The presented model of critical factors provides a more nuanced picture of supplier involvement in product development as prior research has been biased toward the customer perspective. This study emphasizes the importance of contextual information that has been unnoticed in the literature.

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.

This paper aims to examine the ways in which the criminal justice system has evolved to accommodate mental illness. Mental health courts are one such alternative; these courts actively seek rehabilitative and therapeutic outcomes for participants. However, current literature suggests that these courts are ineffective for offenders who have been diagnosed with borderline personality disorder (BPD).

The aim of the current inquiry was to determine the degree to which participation in the Assessment and Referral Court (ARC) List in the Magistrates’ Court of Victoria reduced re-offending rates for offenders diagnosed with BPD by providing a comparative analysis of pre and post ARC List offending.

The results of a two-year recidivism study suggest that successful completion of the ARC List reduces recidivism for 50% of offenders diagnosed with BPD.

To the authoring team’s knowledge, this is the second paper to explore the efficacy of the Assessment of Referral Court List (Magistrates’ Court of Victoria) in reducing recidivist behaviours for programme participants; however, it is the first paper to look specifically at the recidivist behaviours of participants of the Assessment of Referral Court List (Magistrates’ Court of Victoria) who have been diagnosed with BPD.