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Societies depend on interconnected infrastructures that are becoming more complex over the years. Multi-disciplinary knowledge and skills are essential to develop modern infrastructures, requiring close collaboration of various infrastructure owners. To effectively manage and improve inter-organizational collaboration (IOC) in infrastructure construction projects, collaboration status should be assessed continually. This study identifies the assessment criteria, forming the foundation of a tool for assessing the status of IOC in interconnected infrastructure projects.

A systematic literature study and in-depth semi-structured interviews with practitioners in interconnected infrastructure construction projects in the Netherlands are performed to identify the criteria for assessing the status of IOC in infrastructure construction projects, based on which an assessment tool is developed.

The identified assessment criteria through the literature and the practitioner’s perspectives results in the designing and development of a collaboration assessment tool. The assessment tool consists of 12 criteria and 36 sub-criteria from three different categories of collaborative capacity: individual, relational, and organizational.

The assessment tool enables practitioners to monitor the status of IOC between infrastructure owners and assists them in making informed decisions to enhance collaboration. The assessment tool provides the opportunity to assess and analyze the status of collaboration based on three categories (i.e., individual, relational, and organizational).

This paper delves into the pivotal role of public libraries in supporting and promoting literacy, with a particular focus on their relevance in financially and infrastructurally low-resourced territories (FILTs). Literacy, being a fundamental skill, empowers individuals, enriches education and contributes to social and economic development. Nonetheless, numerous FILTs encounter substantial obstacles in granting access to quality education and fostering literacy skills among their people. As an opinion piece rooted in empirical literature, this paper serves as an introductory exploration, acknowledging that it only skims the surface of raising awareness.

This paper expands upon the existing body of literature concerning public libraries and the imperative for literacy programs. It purposefully addresses a range of issues that may appear contradictory in FILTs, primarily due to economic constraints. However, from the authors’ perspective, these issues actually highlight the vast potential for intervention and progress.

Numerous evident strategies can be identified to attain the goal of an enlightened and educated nation, fostering empowered individuals. One such approach involves prioritizing the promotion and support of literacy programs in public libraries. Nonetheless, there is a pressing need for heightened awareness regarding the significance of adopting a holistic perspective when addressing various interconnected issues. This includes the long-term advantages associated with an educated and literate society, particularly in FILTs.

The literature within the field of library and information science offers scarce publications regarding literacy support programs in libraries, despite the fact that fostering informed and literate citizens is a prominent goal in the mission and vision plans of numerous FILTs. This paper presents an exploratory perspective, aiming to raise awareness about the significance of considering diverse approaches to support and promote literacy in public libraries within FILTs. It also proposes the development of a framework as a means to facilitate this endeavor. While the context of the paper is framed for FILTs, aspects of the framework may also be useful and applicable in other well-resourced regions and libraries.

Interprofessional practice (IPP) is one way to structure collaborations to more effectively meet the complex needs of students in educational settings. This article explores the lessons learned when one research team implemented interprofessional education (IPE) experiences in partnership with a public elementary school and pre-service professionals from elementary education, special education and communication science and disorders.

This reflective article explores the lived experiences of researchers and partners who completed an IPE experience within one professional development school’s site. Researcher anecdotes are included to support the viewpoints shared.

It was discovered that IPE experiences are essential to facilitate meaningful collaborations for pre-service professionals to learn with and from one another; however, this requires time, preparation and is most effective when teacher mentors and university professors lead with vulnerability and model flexibility. Investment in IPE is challenging but worth the effort when learning outcomes are realized.

Specific details regarding the structure of this experience are shared as well as future directional goals for programs hoping to implement IPE in their professional practice programs.

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.