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This paper examines the efforts of National Health Service (England) (NHSE) to respond to employee-based racial inequalities via its Workforce Race Equality Standard (WRES). The WRES constitutes a hybridised accountability initiative with characteristics of the moral and imposed regimes of accountability.

The study conceptualises the notion of responsive race accountability with recourse to Favotto et al.’s (2022) moral accountability model and critical race theory (CRT), and through it, examines the enactment of WRES at 40 NHSE trusts using qualitative content analysis.

Despite the progressive nature of the WRES that seeks to nurture corrective actions, results suggest that trusts tend to adopt an instrumental approach to the exercise. Whilst there is some evidence of good practice, the instrumental approach prevails across both the metric reporting that trusts engage in to guide their actions, and the planned actions for progress. These planned actions not only often fail to coalesce with the trust-specific data but also include generic NHSE or equality, diversity and inclusion initiatives and mimetic adoptions of best practice guidance that only superficially address racial concerns.

Whilst the WRES is a laudable voluntary achievement, its moral imperative does not appear to have translated into a moral accountability within individual trusts.

Responding to calls for more research at the accounting-race nexus, this study uniquely draws on CRT to conceptualise and examine race accountability.

The COVID-19 pandemic has caused severe challenges to ethnic minorities in the UK. While the experiences of migrants are both complex and varied depending on individuals' social class, race, cultural proximity to the host country and acculturation levels, more in-depth studies are necessary to fully understand how COVID-19 affects specific migrant groups and their health. Taiwanese migrants were selected because they are an understudied group. Also, there were widespread differences in pandemic management between the UK and Taiwan, making this group an ideal case for understanding how their acculturation journey can be disrupted by a crisis.

Qualitative data were collected at two different time points, at the start of the UK pandemic (March/April 2020) and six months on (October/November 2020), to explore migrant coping experiences over time. Theoretically, the authors apply acculturation theory through the lens of coping, while discussing health-consumption practices, as empirical evidence.

Before the outbreak of the pandemic, participants worked hard to achieve high levels of integration in the UK. The pandemic changed this; participants faced unexpected changes in the UK’s sociocultural structures. They were forced to exercise the layered and complex “coping with coping” in a hostile host environment that signalled their new marginalised status. They faced impossible choices, from catching a life-threatening disease to being seen as overly cautious. Such experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society.

It is important to note that the Taiwanese sample recruited through Facebook community groups is biased and has a high level of homogeneity. These participants were well-integrated, middle-class migrants who were highly educated, relatively resourceful and active on social media. More studies are needed to fully understand the impact on well-being and acculturation of migrants from different cultural, contextual and social backgrounds. This being the case, the authors can speculate that migrants with less resource are likely to have found the pandemic experience even more challenging. More studies are needed to fully understand migrant experience from different backgrounds.

Public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. In particular, this paper has shown how separation, especially if embraced temporarily, is not necessarily a negative outcome to be corrected with specific policies. It can be strategically adopted by migrants as a way of defending their health and well-being from an increasingly hostile environment. Migrants' home country experience provides vicarious learning opportunities to acquire good practices. Their voices should be encouraged rather than in favour of a surprising orthodox and rather singular approach in the discussion of public health management.

The paper has clear public health policy implications. Firstly, public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. Acknowledging migrants' voice is a critical first step to contribute to the development of a fair and inclusive society. Secondly, to retain skilful migrants and avoid a future brain-drain, policymakers are advised to advance existing infrastructure to provide more incentives to support and retain migrant talents in the post-pandemic recovery phase.

This paper reveals how a group of previously well-integrated migrants had to exercise “coping with coping” during the COVID crisis. This experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society. It contributes to the understanding of acculturation by showing how a such crisis can significantly disrupt migrants' acculturation journey, challenging them to re-acculturate and reconsider their identity stance. It shows how separation was indeed a good option for migrants for protecting their well-being from a newly hostile host environment.

Scientists have been conducting trials to find ways to reduce fuel consumption and enhance heat transfer rates to make heating systems more efficient and cheaper. Adding solid nanoparticles to conventional liquids may greatly improve their thermal conductivity, according to the available evidence. This study aims to examine the influence of external magnetic flux on the flow of a mixed convective Maxwell hybrid non-Newtonian nanofluid over a linearly extending porous flat plate. The investigation considers the effects of thermal radiation, Dufour and Soret.

The mathematical model is formulated based on the fundamental assumptions of mass, energy and momentum conservation. The implicit models are epitomized by a set of interconnected nonlinear partial differential equations, which include a suitable and comparable adjustment. The numerical solution to these equations is assessed for approximate convergence by the Runge−Kutta−Fehlberg method based on the shooting technique embedded with the MATLAB software.

The findings are presented through graphical representations, offering a visual exploration of the effects of various dynamic parameters on the flow field. These parameters encompass a wide range of factors, including radiation, thermal and Brownian diffusion parameters, Eckert, Lewis and Soret numbers, magnetic parameters, Maxwell fluid parameters, Darcy numbers, thermal and solutal buoyancy factors, Dufour and Prandtl numbers. Notably, the authors observed that nanoparticles with a spherical shape exerted a significant influence on the stream function, highlighting the importance of nanoparticle geometry in fluid dynamics. Furthermore, the analysis revealed that temperature profiles of nanomaterials were notably affected by their shape factor, while concentration profiles exhibited an opposite trend, providing valuable insights into the behavior of nanofluids in porous media.

A distinctive aspect of the research lies in its novel exploration of the impact of external magnetic flux on the flow of a mixed convective Maxwell hybrid non-Newtonian nanofluid over a linearly extending porous flat plate. By considering variables such as solar radiation, external magnetic flux, thermal and Brownian diffusion parameters and nanoparticle shape factor, the authors ventured into uncharted territory within the realm of fluid dynamics. These variables, despite their significant relevance, have not been extensively studied in previous research, thus underscoring the originality and value of the authors’ contribution to the field.

This paper aims to contribute to the understanding of novelty emergence in the context of an “off-line” open innovation system. Several contributions address novelty generation implying open innovation that is typically mediated by IT systems, while fewer address open innovation that takes place off-line, through new forms of collaboration happening in the so-called “physical spaces” and in widespread creativity contexts involving whole cities and territories. This research aims to clarify what the critical elements for novelty generation are, and how and why they interact in producing novelty.

This paper presents the case study of the Blackshape, a high-tech start-up that has become the Italian symbol of a new bottom-up economy that is grounded on high-education, a mix of territorial competencies and young initiative, and produces the development or growth of territories experiencing present or foreseen economic retardation for various reasons. This is a case in which novelty is emergent and takes place through exaptation. The case is used to elaborate an inductive understanding of the process of novelty generation through exaptation and follows a “conceptual composition” format (Berends and Deken, 2019).

This paper shows that initiatives building widespread creativity on the territory play a prominent role for emergent novelty generation, as they provide the context that sustains the efforts to keep on trying of entrepreneurs, welcomes unforeseen interaction and keeps interesting people on the territory that can be involved in random encounters. This paper adds that crucial contributions for the definition of the innovative project come from contributors that are expected to provide suggestions in other areas. Such prominent contributors are engaged in a sense “by mistake”, and here the randomness perceived by the actors experiencing it, because they are perceived to be able to provide some contributions, while they provide others that are more important to the project. This paper argues that such “perceived randomness” sustains a mechanism of selection of novelty generation partners that allows to go beyond the ability of actors themselves to design and foresee other actors’ contribution into the project. Finally, two other elements play a role: how the project is narrated, as well as, how the entrepreneurial team communicates their entrepreneurial competence for the project.

This theoretical understanding builds on only one case study; further research might validate the critical role of our understanding of novelty generation elements and help develop their dynamics further.

Many elements in our understanding of novelty generation have typically been understood as resulting from luck and randomness, leaving, therefore, very little hope to actors’ interest in supporting them. This paper claims that such elements and such dynamics can be sustained and novelty generation can indirectly be supported, for instance, by suggesting a high openness and sharing of one’s own project even to accidentally encountered actors, as one’s own ability to foresee how they might contribute to the project is very poor.

This paper provides a tentative understanding of the elements and dynamics of novelty generation through exaptation building on theoretical elaboration that is inductively triggered and stimulated by empirical evidence.

The study applied the information system success model (ISSM) to investigate the influence of information system qualities (ISQs) on consumer responses related to sustainable fashion consumption in the context of comparing 3D VR store and 2D website.

This study designed a questionnaire to measure five ISQs (usefulness, diversity, functionality, reliability and tangibility), immersion in messages and purchase intention. 270 data from women consumers of online fashion stores were collected using Macromill Embrain. Structural equation modeling with Amos 21 and process macro model 7 with SPSS 26 were used for analysis.

This study suggested the relevance of usefulness, diversity, reliability and tangibility among ISQs in evoking immersion in sustainable fashion messages and stimulating the purchase intention. In the moderation of website technology types, the effects of usefulness and tangibility on the immersion in sustainable fashion messages were stronger in 3D VR than 2D condition.

The study is meaningful as an initial study that identified the ISQs of online fashion stores by dividing the type of technology into 3D VR and 2D. We offer insights about the relevance and applicability of immersive VR technology in promoting sustainable fashion consumption and show the potential of online VR store as a new kind of sustainable fashion retail space.

This study aims to improve detection efficiency of fluorescence biosensor or a graphene field-effect transistor biosensor. Graphene field-effect transistor biosensing and fluorescent biosensing were integrated and combined with magnetic nanoparticles to construct a multi-sensor integrated microfluidic biochip for detecting single-stranded DNA. Multi-sensor integrated biochip demonstrated higher detection reliability for a single target and could simultaneously detect different targets.

In this study, the authors integrated graphene field-effect transistor biosensing and fluorescent biosensing, combined with magnetic nanoparticles, to fabricate a multi-sensor integrated microfluidic biochip for the detection of single-stranded deoxyribonucleic acid (DNA). Graphene films synthesized through chemical vapor deposition were transferred onto a glass substrate featuring two indium tin oxide electrodes, thus establishing conductive channels for the graphene field-effect transistor. Using π-π stacking, 1-pyrenebutanoic acid succinimidyl ester was immobilized onto the graphene film to serve as a medium for anchoring the probe aptamer. The fluorophore-labeled target DNA subsequently underwent hybridization with the probe aptamer, thereby forming a fluorescence detection channel.

This paper presents a novel approach using three channels of light, electricity and magnetism for the detection of single-stranded DNA, accompanied by the design of a microfluidic detection platform integrating biosensor chips. Remarkably, the detection limit achieved is 10 pm, with an impressively low relative standard deviation of 1.007%.

By detecting target DNA, the photo-electro-magnetic multi-sensor graphene field-effect transistor biosensor not only enhances the reliability and efficiency of detection but also exhibits additional advantages such as compact size, affordability, portability and straightforward automation. Real-time display of detection outcomes on the host facilitates a deeper comprehension of biochemical reaction dynamics. Moreover, besides detecting the same target, the sensor can also identify diverse targets, primarily leveraging the penetrative and noninvasive nature of light.

Given the continuing need to study service marketing adaptations that emerged in the wake of Covid-19, this paper aims to look at the formation and evolution of purchase groups (PGs) that arose in Indian gated communities during the pandemic and have continued functioning in the post-pandemic marketplace. Not only did these groups act as much-needed interstitial markets during a time of significant external disruption, but they also served as sites of value co-creation, with consumers collaborating with each other and with service providers.

Using a phenomenological research approach, the authors conducted 22 in-depth interviews with Indian consumers and small service providers to gather accounts of how PGs started and evolved with time. Subsequent data coding and analyses are conducted with NVivo 12.

Using the service ecosystem perspective, the authors illustrate seven distinct themes that capture the nuances of the formation and evolution of PGs. These consist of entrepreneurality, collectivity, and fluidity at the service ecosystem level, hybridity and transactionality at the servicescape level, and mutuality and permeability at the service encounter level.

This study provides an empirical and theoretically grounded account of a long-term service marketing adaptation that has persisted in the post-pandemic marketplace. This helps us address recent calls for such research while also adding to the work on value co-creation in collective consumption contexts and extant discourse on service ecosystems.

This study aims to explore entropy evaluation in the bi-directional flow of Casson hybrid nanofluids within a stagnated domain, a topic of significant importance for optimizing thermal systems. The aim is to investigate the behavior of unsteady, magnetized and laminar flow using a parametric model based on the thermo-physical properties of alumina and copper nanoparticles.

The research uses boundary layer approximations and the Keller-box method to solve the derived ordinary differential equations, ensuring numerical accuracy through convergence and stability analysis. A comparison benchmark has been used to authenticate the accuracy of the numerical outcomes.

Results indicate that increasing the Casson fluid parameter (ranging from 0.1 to 1.0) reduces velocity, the Bejan number decreases with higher bidirectional flow parameter (ranging from 0.1 to 0.9) and the Nusselt number increases with higher nanoparticle concentrations (ranging from 1% to 4%).

This study has limitations, including the assumption of laminar flow and the neglect of possible turbulent effects, which could be significant in practical applications.

The findings offer insights for optimizing thermal management systems, particularly in industries where precise control of heat transfer is crucial. The Keller-box simulation method proves to be effective in accurately predicting the behavior of such complex systems, and the entropy evaluation aids in assessing thermodynamic irreversibilities, which can enhance the efficiency of engineering designs.

These findings provide valuable insights into the thermal management of hybrid nanofluid systems, marking a novel contribution to the field.

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.

Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.

The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.

This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.