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This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

This study aimed to address the underexplored domain of organisational vulnerability, with a specific focus on understanding how vulnerability is understood in organisations and the underlying pathways leading to vulnerability.

This study utilised a narrative literature review methodology, using Google Scholar as the primary source, to analyse the concepts of organisational vulnerability in the context of disaster risk studies. The review focused on relevant documents published between the years 2000 and 2022.

The analysis highlights the multifaceted nature of organisational vulnerability, which arises from both inherent weaknesses within the organisation and external risks that expose it to potential hazards. The inherent weaknesses are rooted in internal vulnerability pathways such as organisational culture, managerial ignorance, human resources, and communication weaknesses that compromise the organisation’s resilience. The external dimension of vulnerability is found in cascading vulnerability pathways, e.g. critical infrastructure, supply chains, and customer relationships.

As the frequency and severity of disasters continue to increase, organisations of all sizes face heightened vulnerability to unforeseen disruptions and potential destruction. Acknowledging and comprehending organisational vulnerability is a crucial initial step towards enhancing risk management effectiveness, fostering resilience, and promoting sustainable success in an interconnected global environment and an evolving disaster landscape.

This study investigates the impact of large-scale teaching in higher education on students’ preparedness for the workforce within the context of evolving labour market demands, the expansion of higher education and the application of high-impact teaching strategies. It synthesizes perspectives on employer work readiness, the challenges and opportunities of large-scale teaching and strategies for fostering a dynamic academia-industry feedback loop. This multifaceted approach ensures the relevance of curricula and graduates’ preparedness while addressing the skills gap through practical recommendations for aligning teaching methodologies with employer expectations.

The research methodically examines the multifaceted challenges and opportunities inherent in large-scale teaching. It focuses on sustaining student engagement, maintaining educational quality, personalizing learning experiences and cultivating essential soft skills in extensive student cohorts.

This study highlights the critical role of transversal skills in work readiness. It also uncovers that despite its challenges, large-scale teaching presents unique opportunities. The diversity of large student groups mirrors modern workplace complexities, and technological tools aid in personalizing learning experiences. Approaches like peer networking, innovative teaching methods, real-world simulations and collaborative resource utilization enrich education. The importance of experiential learning for augmenting large-scale teaching in honing soft skills is emphasized.

This manuscript contributes to the discourse on large-scale teaching, aligning it with employer expectations and the dynamic requirements of the job market. It offers a nuanced perspective on the challenges and opportunities this educational approach presents, providing insights for crafting engaging and effective learning experiences in large cohorts. The study uniquely integrates experiential learning, co-creation in education and industry-academia feedback loops, underscoring their importance in enhancing student work readiness in large-scale teaching.

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process, materials, structural design features and implementation location to determine predominant parameters, environmental impacts, advantages, and limitations.

The review analysed 16 cases of artificial reefs from both temperate and tropical regions. These were categorised based on the AM process used, the mortar material used (crucial for biological applications), the structural design features and the location of implementation. These parameters are assessed to determine how effectively the designs meet the stipulated ecological goals, how AM technologies demonstrate their potential in comparison to conventional methods and the preference locations of these implementations.

The overview revealed that the dominant artificial reef implementation occurs in the Mediterranean and Atlantic Seas, both accounting for 24%. The remaining cases were in the Australian Sea (20%), the South Asia Sea (12%), the Persian Gulf and the Pacific Ocean, both with 8%, and the Indian Sea with 4% of all the cases studied. It was concluded that fused filament fabrication, binder jetting and material extrusion represent the main AM processes used to build artificial reefs. Cementitious materials, ceramics, polymers and geopolymer formulations were used, incorporating aggregates from mineral residues, biological wastes and pozzolan materials, to reduce environmental impacts, promote the circular economy and be more beneficial for marine ecosystems. The evaluation ranking assessed how well their design and materials align with their ecological goals, demonstrating that five cases were ranked with high effectiveness, ten projects with moderate effectiveness and one case with low effectiveness.

AM represents an innovative method for marine restoration and management. It offers a rapid prototyping technique for design validation and enables the creation of highly complex shapes for habitat diversification while incorporating a diverse range of materials to benefit environmental and marine species’ habitats.

Drawing on the theory of planned behavior and value-belief norms theory, this study aims to explore the causes of pro-environmental behavioral intentions in the context of Sri Lanka.

Data were garnered from 503 subjects with the aid of self-reported questionnaires. The formulated hypotheses were examined using a variance-based statistical approach (PLS-SEM).

The findings of the study revealed that personal values, particularly altruistic and biosphere values, significantly strengthen the psychological drivers of pro-environmental behavioral intentions. The study further found that religiosity enhances the association between personal norms and pro-environmental behavioral intentions and the place attachment augments the relationship between attitude and pro-environmental behavioral intentions.

This study suggests that instilling altruistic and biosphere values in individuals can boost pro-environmental behavioral intentions. Campaigns and educational programs could focus on instilling these values to foster responsibility and empathy. Recognizing the influence of religiosity on pro-environmental behaviors and attitudes, this study suggests collaborative efforts between organizations and religious institutions. Religious leaders can integrate environmental stewardship into teachings, emphasizing ethical responsibilities.

The study pushes back the frontiers of environmental consciousness literature by highlighting the importance of personal values, psychological factors and contextual variables such as religiosity and place attachment in fostering pro-environmental behavior within the specific context of an emerging country – Sri Lanka.

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

This paper aims to explore how a new type of workplace training program can be created that truly enables participants to move from words to action. Recognizing the need to understand trainee–work environment dynamics the authors criticize training efforts that center on targeted learning events, instead highlighting the role of preparation and following up. In doing so, the authors tackle the lack of guidance practitioners experience when designing and implementing workplace training programs.

The authors present action research on a pilot workplace training program focused on wellbeing in an academic work setting. The data collection draws from the case study tradition. The authors collect data through interviews (21), field notes of participant observation (3 occasions), participant-produced written materials and a feedback survey.

The authors find that restorative practices, workplace mediation and reteaming enhance the participants’ perceptions of self-efficacy and agency. Throughout the training program, facilitators observe the dynamics of the situation and take part in discussions to encourage exploration and reflection. Thus, facilitators likely need a coaching mindset.

The theoretical contribution stems from an in-depth exploration of trainee–work environment dynamics and novel insights brought to workplace training from adjacent fields of research. The authors introduce a framework for planning participatory workplace training and organizational development programs, which answers a call from practitioners.

This paper aims to conduct a bibliometric analysis of studies focusing on green supply chain management (GSCM) within the context of the digital economy.

We utilize the Web of Science database to search and filter relevant documents spanning the years 2003–2022. This extensive dataset enables us to analyze the growth and cutting-edge developments in research pertaining to GSCM in the digital economy.

The paper finds a significant increase in research interest and output, particularly noticeable from 2016 onwards, indicating the growing relevance of integrating GSCM with digital technologies. It is found that the prominent contribution of countries like China, England and the USA, underscoring a strong geographical diversity in research outputs. China leads in the number of publications, which reflects its significant role in shaping the discourse around GSCM in the digital economy. However, when it comes to citations, the USA leads, suggesting a higher impact or quality of research emanating from this region. Collaborative dynamics outlined in the study demonstrate extensive international cooperation, primarily among leading research countries, which is facilitated by shared digital platforms enhancing the research’s reach and impact. The study also highlights a range of emerging themes such as the adoption of blockchain technology, Internet of Things (IoT) and the circular economy within GSCM, indicating dynamic areas for future research.

The findings of this study hold significant practical implications for researchers, practitioners and policymakers. They shed light on the current state of research in GSCM within the digital economy, highlighting areas where further investigation is needed and pointing to the emerging trends in this field. Understanding the distribution of research and influential authors can guide future collaborative efforts and inform decision-making processes in the pursuit of sustainable supply chain practices in the digital era.

This paper contributes to the existing body of knowledge by providing a comprehensive bibliometric analysis of the evolving landscape of GSCM in the digital economy. It offers valuable insights into the growth patterns, key contributors and geographical distribution of research in this domain. This information is crucial for researchers and stakeholders seeking to stay at the forefront of sustainable supply chain practices in an increasingly digital world.

The paper aims to analyse the construct of business model innovation (BMI) in the digital and sustainable landscape, investigating the key role of boundary strategies. The paper advances a comprehensive framework aimed at further understanding the overlap among digitalization, sustainability and BMI development, by a “boundary approach”.

The paper follows a theoretical approach based on an in-depth review of relevant literature on BMI, digitalization and sustainability as relevant megatrends and, boundary management. By critically integrating the literature, a framework is developed with the objective of supporting firms in the current transformation challenges.

The paper highlights the interplay among BMIs, megatrends and boundary management. The pressures and opportunities driven by the technological changes have made even more relevant the management of resources placed in the boundary area. Our study shows how firms can rethink their BMs in the digital and sustainable landscape by providing a boundary-based framework.

The framework offers insights and guidelines to help practitioners manage the change processes dictated by digitalization and sustainability. The authors encourage a focus on boundary resources/capabilities to increase the effective management of the digitalization and sustainability processes, to grasp the external stimuli driven by these two megatrends and to develop new/renewed BMIs.

This study emphasizes the importance of developing new BMIs in the current digital and sustainable landscape starting from the analysis of firm’s boundaries. The paper enriches the BMI literature supporting the enhancement of boundary management, leading firms to overcome challenges in the digital and sustainable landscape.

In this case study, we examine how a citrus peel valorising company based in the Netherlands was able to adopt a circular business model while navigating regulatory, managerial, and supply chain-related barriers.

In-depth, semi-structured interviews with key personnel in the company, notes from field observations, photographs of the production process, and documents from a legal judgement served as data for this single, qualitative case study. Data were coded inductively using the in vivo technique and were further developed into four themes and a case description.

Results from our study indicate that the regulatory and political contexts in the Netherlands were critical to the company’s success. Like in the case of most fruitful industrial symbioses, partnerships founded on mutual trust and economically appealing value propositions played a crucial role in ensuring commercial viability. Collaborating with larger corporations and maintaining transparent communication with stakeholders were also significant contributing factors. Lastly, employees’ outlook towards circularity combined with their willingness to learn new skills were important driving factors as well.

In addition to expanding the scholarship on the adoption of circular business models, this research offers novel insights to policymakers and practitioners. It provides empirical evidence regarding the importance of public awareness, adaptable legislation, and harmonised policy goals for supporting sustainable entrepreneurship in the circular economy.