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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

Country comparative studies especially in Africa on public procurement reforms toward financial control and accountability of public expenditure are limited. Meanwhile, these kinds of studies have potential for providing useful insights on how value for money through public procurement is being ensured across Africa. This paper attempts to provide this. The purpose of this paper is to highlight several policy recommendations for public management aimed at improving public procurement and public financial management (PFM) systems in Africa.

The paper adopts a qualitative case study using secondary data drawn from Global Integrity Index (GII) of the Transparency International and the World Bank’s Country Policy and Institutional Assessments databases to investigate variables that influence public procurement practices in three purposively selected African countries. The comparative approach for presenting some of the experiences of countries in public procurement methods is used in this paper.

The findings suggest three main variables, namely, government structure and economic variables, complicated by socio-cultural values interact to influence public procurement and PFM systems in the case study countries.

Data for the GII indicators used were only available from 2013, which restricted the discussion of those indicators to a short span (2013–2015).

The socio-cultural milieu within which public procurement takes place has implications for how governance structures function to deliver value-for-money public procurement.

This study adds value by comparing three countries within Africa to reveal common variables which influence public procurement and PFM systems.

Circumstances such as pandemics can cause individuals to fall into a state of need, so they turn to donation services for assistance. However, donation services can be designed based on supply-side considerations, e.g. efficiency or inventory control, which restrict consumer choice without necessarily considering how consumer vulnerabilities like low financial or interpersonal power might cause them to react to such restrictions. Thus, the purpose of this paper is to examine service designs that limit the choices consumers are given in terms of either the allowable quantity or assortment variety and examine effects on consumer perceptions of justice and satisfaction.

Three experiments are reported, including one manipulating the service design of an actual food pantry.

When consumers have low financial or interpersonal power, meaning their initial state of control is low, and they encounter a donation service that provides limited (vs. expanded) choice that drops control even lower, they perceive the situation as unjust and report lower satisfaction.

Donation service providers should strive to design services that allow for expanded consumer choice and use interpersonal processes that empower beneficiaries so they perceive the service experience as just and satisfying. Collecting feedback from beneficiaries is also recommended.

While researchers have started to look at the service experiences of vulnerable populations, they have focused primarily on financial service designs. The authors look at donation service designs and identify problems with supply-side limits to choice quantity and assortment.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

This paper aims to explore how one elementary school administrative team responded to their changing student populations to include Latin(x) within their black community. The responses included looping practices, relationship building with families and culturally relevant pedagogies. In particular, this paper considers how the three aspects of the change worked together toward the goal of providing its students with quality educational opportunities and enhancements.

The research presented here is part of a longitudinal (four-year) qualitative study where ethnographic approaches to data collection were adopted.

The four-year immersion in the values of culturally relevant pedagogy created a reciprocal growth in understanding among the teachers and the students of the black and Latin(x) populations, sustained the overarching ideas of deep family connections and contributed to asset-driven curriculum.

A national trend shows rapid changing demographics where Latin(x) families are moving into black neighborhoods and schools. This change in schools’ student populations finds educators facing new challenges in addressing the educational and cultural needs of two minoritized populations. This research adds to the existing scholarship by documenting how one school shifts their learning atmosphere to deeply engage students in culturally relevant pedagogies.

This study aims to explore the constructs of spirituality (SP) and entrepreneurial performance (EP) and their measurements to identify their connections. Attending to the needs of entrepreneurs to face the current global crisis, this research establishes a framework that integrates SP to enhance EP.

This study focuses on a comprehensive literature review and a comparison between constructs to come across with the proposal of a conceptual framework.

For SP, spiritual well-being was found as a good measure which, to the best of the authors’ knowledge, has never been used in entrepreneurship. EP has been typically measured by economic indicators, but recently, noneconomic benefits and effects on stakeholders have also been considered, so an integrated approach is proposed. The main contribution is a framework called holistic entrepreneurial inventory (HEI), which integrates the main elements of the constructs in a matrix showing their interconnection. It is accompanied by a scorecard for entrepreneurs to identify strengths and weaknesses in SP and EP.

This is a theoretical research and proposal; further empirical research could help confirm the present conceptual findings.

To help entrepreneurs identify the areas where they would like to improve, understanding the connection between SP and EP, which are dynamic states in constant change.

EP has been mainly focused on exogenous causes. The HEI scorecard may give entrepreneurs a different perspective from the innermost part of their being.

Previous research has indicated that entrepreneurial marketing (EM) positively influences small and medium-sized enterprises’ (SMEs) performance. While most studies have examined the relationship in a stable environment, EMs’ effectiveness during environmental instability remains uncertain. Therefore, the study aims to investigate the influence of EM on Indian manufacturing-based SMEs’ performance during the COVID-19-induced environmental instability. Additionally, it explores the mediating role of innovative performance in the relationship between EM and SME performance.

The data were collected by distributing a structured survey questionnaire to 302 owners/managers of SMEs. Hypotheses were tested using structural equation modeling (SEM).

The result indicates that EM significantly impacts both innovation and SME performance. Furthermore, the innovative performance partially mediates the link between EM and SME performance. The findings suggest that even within severely affected sectors (manufacturing) during the pandemic, SMEs can achieve growth and innovation through effective EM practices.

This study validates the theoretical notion that EM remains effective even in unpredictable environments such as the COVID-19 pandemic. The findings offer valuable insights for SMEs seeking innovative strategies to enhance their performance, particularly those in emerging economies.

Prior studies have relied on a single layer of abstraction to analyze the impact of EM. The present study is the first to extend standard construct (EM) conceptualization. Furthermore, it evaluated the efficiency of EM in situations characterized by instability, which is rare in the EM and SME literature.

Most research has investigated the fear of missing out (FOMO) in the context of online activities, often associated with negative personal outcomes such as fatigue and stress. However, given the increased desire to be informed and included associated with FOMO, organizations that can effectively meet these needs may develop or strengthen social and structural bonds, thereby turning short-term customers with FOMO into lifelong patrons. This study aims to examine the relationship between FOMO and favorable organizational outcomes as mediated by several constructs associated with the desire for information and inclusion.

This research was conducted within the higher education sector of the service industry. FOMO served as the IV. The mediators represented context-specific aspects of campus involvement and inclusion. Organizational outcomes related to the long-term services relationship served as the DVs. The sample consisted of 435 students recruited from research pools at two southern universities in the USA. Exploratory factor analysis, OLS regression and the Hayes–Macro were used to examine the data.

The results demonstrate that FOMO is positively associated with students’ desires for information and inclusion (informal peer interaction, campus involvement, informal faculty interaction, campus information media use and a preference for in-person course scheduling), which are associated with the desirable university outcomes of satisfaction, connection and alumni donation/activity intentions.

If a university fosters unstructured time spent with faculty and peers, and promotes campus information media involvement, students with higher levels of FOMO are more likely to be satisfied, feel connected to the university and report intentions to donate time and money as alumni.

Prior research on FOMO is generally focused on internet and social media use; this study takes a broader perspective and identifies the effect of FOMO on a desire for information and inclusion within a novel context (a service environment). It also associates FOMO with favorable long-term service relationship outcomes that fortify social and structural bonds.

Circular supply chain management (CSCM) is considered a promising solution to attain sustainability in the current industrial system. Despite the exigency of this approach, its application in the food industry is a challenge because of the nature of the industry and CSCM being a novel approach. The purpose of this study is to develop an industry-based systematic analysis of CSCM by examining the challenges for its application, exploring the effects of recognised challenges on various food supply chain (FSC) stages and investigating the business processes as drivers.

Stakeholder theory guided the need to consider stakeholders’ views in this research and key stakeholders directly from the food circular supply chain were identified and interviewed (n = 36) following qualitative methods.

Overall, the study reveals that knowledge, perception towards environmental initiatives and economic viability are the major barriers to circular supply chain transition in the UK FSC.

This research provides a holistic perspective analysing the loopholes in different stages of the supply chain and investigating the way a particular circular supply chain stage is affected by recognised challenges through stakeholder theory, which will be a contribution to designing management-level strategies. Reconceptualising this practice would be beneficial in bringing three-tier (economic, environmental and social) benefits and will be supportive to engage stakeholders in the sustainability agenda.

Aged-care work has become an extreme form of work. Anti-violence HRM, comprising practices to combat workplace violence, is important in an industry with widespread violence. In this paper, we employ social exchange theory to better understand the effect of anti-violence HRM and trust in the manager on perceived nurse and PCA cynicism working in Australian aged care facilities and their subsequent intention to leave.

This study used a mixed method with two stages. Stage 1 comprised semi-structured interviews with 10 managers and 50 nurses and PCAs working in Australian aged care facilities. Stage 2 comprised a survey of nurses and PCAs with a total of 254 completed responses in Time 1 (first wave) and 225 completed responses in Time 2 (second wave).

We tested three hypotheses and reported that interestingly anti-violence HRM was positively associated with organisational cynicism. Organisational cynicism mediated the relationship between anti-violence HRM and intention to leave. Worker trust in the manager moderated the relationship between anti-violence HRM practices and organisational cynicism, such that high levels of trust in the manager increased the effect of anti-violence HRM practices to reduce organisational cynicism and subsequently reduce intention to leave.

We find evidence that in aged care, workers' trust in their managers is critical for effectual anti-violence HRM. We argue that implementation of HRM practices may be more complex in extreme work settings. It is crucial to study HRM in situ and understand the root of social exchange(s) as a foundation for HRM to influence employee attitudes and behaviour.