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Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.

This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.

The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.

Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.

This paper proposes socialisation processes as important for driving forward sustainability solutions.

This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

Creating suitable learning conditions in university classrooms continues to be a topical issue in higher education. The above means that a continued search for innovative teaching and learning strategies in universities remains a priority issue. The study therefore investigated conditions that facilitate the effective implementation of cooperative learning (CL) as well as how CL influences the academic performance of students in universities in Zimbabwe.

The research adopted a quantitative research approach located in the descriptive research design. A sample of 341 undergraduate students selected using a simple random sampling strategy from a sample frame of 701 undergraduate students participated in the study. The study first used a pre-test and later, a post-test to determine the initial and end of semester (EOS) academic performance levels of students, respectively, on a Calculus 1 course. A self-constructed structured questionnaire was also used for data collection on the views of students towards the use of CL with particular reference to the 5 dimensions of positive interdependence (PDI), promotive interaction (PI), individual and group accountability (IGA), social and interpersonal skills (SS) and group processing (GP). The questionnaire was validated using confirmatory factor analysis. Structural equation modelling was used to test proposed relationships. A total of 341 questionnaires were administered through an email survey. Of the total, 149 completed questionnaires were received from the students, giving a return rate of 43.7%.

The results showed that positive interdependence, promotive interaction, social and interpersonal skills, individual and group accountability as well as group processing were important antecedents to the effective implementation of CL in universities. The results further showed that CL plays a significant role in improving the academic performance of university students; hence, academic performance was viewed as a significant consequence of CL.

This is the first study on the application of CL to enhance the academic performance of university students in the context of Zimbabwe. As a result, caution should be exercised when generalising the results as more studies to either confirm or disconfirm these results in the context of Zimbabwe may still be required.

These results have implications on policy and practice with regards to active teaching strategies in universities. With regards to practice, the results demonstrated that the use of group activities that allow students to share knowledge and support each other while the teacher plays a facilitating role is important for enhancing students' academic performance. With regards to policy, the results showed that universities can enhance the academic performance of students if policies that promote student-centered teaching and learning approaches to ensure that teaching in universities is more student-led than lecturer-led are developed.

While many studies have been conducted in other contexts, to establish the influence of CL on the academic performance of university students, there is no known study on the influence of CL that has been conducted in the context of Zimbabwean universities. The results of this study therefore are an eye opener on the role of CL in enhancing the academic performance of students in Zimbabwean universities.

This uses quantitative and qualitative methods in assessing performance and process outcomes in a team lecture hybrid (TLH) instructional design applied in a public affairs course.

Within a non-experimental prospective design, individual and team outcomes were assessed as follows: survey of student perceptions of learning outcomes; comparison of individual and group scores on in-class case analyses using paired t-tests; external reviewers' observations of traditional lecture versus TLH activities; and analysis of students' reflections on team dynamics using a team process reflection tool adapted from four team development stages.

The following student learning outcomes results were observed: increased use of critical thinking; higher student interaction with other students and the instructor; higher student engagement in initiating or contributing to content or other learning activities; higher student enthusiasm; increased use of problem-solving skills; improved performance evidenced by quality of individual versus group products; evidence suggesting improvements in student learning outcomes when active learners and an active instructor interact in a learning environment.

Instructor practice tips were provided in the following areas: use of assessment methods; student engagement as an active instructor; motivational tips for classes with students from a variety of disciplines; and individual team member accountability.

This paper contributes to the scholarship of teaching and learning (SOTL) by addressing limitations in both traditional and collaborative learning models and expanding holistic evaluations in SOTL.

The human factor is the most important defense asset against cyberattacks. To ensure that the human factor stays strong, a cybersecurity culture must be established and cultivated in a company to guide the attitudes and behaviors of employees. Many cybersecurity culture frameworks exist; however, their practical application is difficult. This paper aims to demonstrate how an established framework can be applied to determine and improve the cybersecurity culture of a company.

Two surveys were conducted within eight months in the internal IT department of a global software company to analyze the cybersecurity culture and the applied improvement measures. Both surveys comprised the same 23 questions to measure cybersecurity culture according to six dimensions: cybersecurity accountability, cybersecurity commitment, cybersecurity necessity and importance, cybersecurity policy effectiveness, information usage perception and management buy-in.

Results demonstrate that cybersecurity culture maturity can be determined and improved if accurate measures are derived from the results of the survey. The first survey showed potential for improving the dimensions of cybersecurity accountability, cybersecurity commitment and cybersecurity policy effectiveness, while the second survey proved that these dimensions have been improved.

This paper proves that practical application of cybersecurity culture frameworks is possible if they are appropriately tailored to a given organization. In this regard, scientific research and practical application combine to offer real value to researchers and cybersecurity executives.

This study aims to discuss what prompted this organization to embark on the journey of transformational change, challenges faced strategies adopted to overcome challenges, leadership role and outcomes.

The descriptive approach is used to comprehend the transformational change process in this gigantic public sector undertaking (PSU). To have an idea of the effectiveness of the change process, the pre- and post-change performance of the company was taken into account through collection and analysis of physical and financial parameters. However, focus of this paper is concentrated on the transformation process and its chronological sequence only. Human resource productivity trend and organization development interventions adopted over the years were also observed along with conducting a sentiment analysis of the employees who lived through this entire change process in the organization.

The case study describes how this Indian PSU went through the process of transformational change management and leaves the reader to assess the degree and extent of success of the approach and strategy of the company in this regard. There may be many what-if situations and contingencies in this case for readers to explore for suggestions and solutions and finding new possibilities.

Change management is not a new exercise for the Indian corporate sector. What makes this case unique is the pro-active action initiated by a traditional high-performing and well-protected PSU to anticipate the future challenges and initiate action to overcome these. Change agents must “rewire” the plane while it is flying if the organization hopes to survive and perhaps prosper in the future. This case study is a first-hand account of the change process happening in a gigantic Indian PSU with Maharatna status.

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses.

The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations.

The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimes ad hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation.

The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.

This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.

This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.

This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.

The benefits associated with visibility in organizations depend on employees' willingness to engage with technologies that utilize visible communication and make communication visible to others. Without the participation of workers, enterprise social media have limited value. This study develops a framework to assess what deters and drives employees' use of enterprise social media.

Data were collected from 753 employees of a global company using an online survey. The response rate was 24.5%. The authors used structural equation modeling to test the hypothesized framework.

The results show that various fears by workers may deter or motivate enterprise social media use. This offers an alternative viewpoint for examining the consequences of communication visibility in organizations. Specifically, the findings demonstrate that the fear of accountability and the fear of losing uniqueness reduce enterprise social media use through increased codification efforts. The fear of missing out is directly and positively related to collecting behaviors on enterprise social media.

Expectations about participation in visible organizational communication environments are rising. However, as individuals may experience anxiety in such settings, the authors need to direct more analytical focus to the ways individuals manage communication visibility in organizing contexts and develop a deeper understanding of the consequences of fear in workplace communication.

The analysis recognizes that fear can play a key role in deterring or motivating workers' specific choices in navigating the challenges that occur when technology can make communication broadly visible. This study uses theorizing on communication visibility to bring together different fear mechanisms to predict enterprise social media use.

The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.

The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.

Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.

This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.

A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.

The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.

In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.