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This chapter focuses on the COVID-19 pandemic’s impact on the recognition through discourses of essentiality, of low-status workers and more specifically of care aides as an occupational group that performs society’s ‘dirty work’. The pandemic appears as a privileged moment to challenge the normative hegemony of how work is valued within society. However, public recognition through political discourse is a necessary but insufficient element in producing social change. Based on the theory of performativity, this chapter empirically probes conditions and mechanisms that enable a transition from discourse of essentiality to substantive recognition of the work performed by care aides in healthcare organizations. The authors rely on three main sources of data: scientific-scholarly works, documents from government, various associations and unions, and popular media reports published between February 2020 and 1 July 2022. While discourse of essentiality at the highest level of politics is associated with rapid policy response to value the work of care aides, it is embedded in a system structure and culture that restrains the establishment of substantive policy that recognizes the nature, complexity, and societal importance of care aide work. The chapter contributes to the literature on performativity by demonstrating the importance of the institutionalization of competing logics in contemporary health and social care systems and how it limits the effectiveness of discourse in promulgating new values and norms and engineering social change.

This study examines the construction of essential labour during the early months of the COVID-19 pandemic in the United States. Research questions include: (1) How have government policies shaped designations of essential versus non-essential labour? (2) What are the consequences of these designations for essential workers? To address these questions, the author employs a case study of custodial services employees at Prairie University, a large public university in a major Texas city (Prairietown). The author begins with an examination of federal, state, and municipal guidelines about COVID-19 safety and critical infrastructure in order to understand the policy landscape within which custodial employees at Prairie University were formally deemed essential. Drawing on theories of non-nurturant care work, the author shows how government guidelines for essential work released during the early period of the COVID-19 pandemic discursively invisibilized cleaning labourers. The author then demonstrates how this invisibilization contributed to Prairie University custodial services staff members’ exposure to COVID-19. The author concludes by considering the implications of the findings for future research on care work and the construction of essential labour.

Despite being conjointly stronger in their synergies in the past, there is still a significant gap between management and organization studies and sociology. The temporal lag is also, on occasion, a substantive lag. The emergent sociological concept of emotional reflexivity has recently been used in organizational studies. The question that animates this contribution concerns the nature of this translation, reception, and extension; thus, we ask how organization studies have been using the sociological concept of emotional reflexivity? We will examine recent seminal sociological studies on emotional reflexivity to answer this inquiry and consider some organizational studies citing these. We describe the reception of sociological ideas of emotional reflexivity in management and organization studies literature. By analyzing the differences and disconnections produced within this discourse, it will be possible to understand that emotional reflexivity is rarely addressed in emotional encounters between people and other modes of being in modern organizations. We introduce narrative fiction as a method; the narrative focuses on the relationships between humans and other beings in the workplace dynamics of a vocational school. The story tells how Charlie, a deaf student, changed his life after entering the vocational school and becoming involved with different pedagogical teaching-learning strategies. Adopting two deaf dogs, which had both suffered from past unsuccessful adoption experiences, produced life-enhancing emotional reflexivity. We conclude with a research agenda scoping further directions.

The purpose of this study is to explore the complex interplay between technology, personal norms and emotional factors in shaping the sustainable housing choices of millennials in emerging economies. It integrates the model of goal-directed behavior, technology acceptance model and norm activation model, incorporating both self-interest and prosocial motivations. Key adaptations involve replacing perceived behavioral control with financial self-efficacy and substituting hedonic motivation for anticipated positive emotions. Moreover, it introduces location as a practical anchor.

A quantitative, cross-sectional and descriptive research design was used in this study. Data were gathered from a sample of 610 millennial residential real estate investors across Indian smart cities. A multistage stratified sampling technique was used to ensure a representative sample. For data analysis, partial least squares structural equation modeling was used. The analysis focused on hypothesis testing to examine the relationships between the constructs of interest. Bootstrap t-values and effect sizes were used to assess the significance and magnitude of these relationships, respectively.

One of the key findings of this study was the establishment of significant positive relationships between awareness of consequences, ascription of responsibility and personal norms with behavioral intentions. This underscored the importance of personal ethical considerations in shaping intentions. Perceived usefulness and ease of use were found to significantly influence attitudes positively, highlighting the relevance of these factors in forming favorable attitudes toward behaviors. Attitude, subjective norms, financial self-efficacy and location played significant positive roles. However, negative anticipated emotions decreased desire. This illustrated the complex role emotions play in motivational processes. The study also revealed that subjective norms did not significantly contribute to shaping personal norms. This indicated a potential decoupling of societal expectations from personal ethical obligations in the decision-making process.

This study offers actionable insights for both policymakers and real estate developers. For policymakers, the findings highlight the need to craft initiatives that go beyond mere awareness, instead fostering a deep sense of personal responsibility and environmental stewardship among potential homebuyers. For real estate developers, the emphasis on financial self-efficacy and location suggests a strategy shift toward designing sustainable homes that not only meet environmental standards but also align with buyers’ financial confidence and geographic preferences. Together, these strategies can drive a more widespread adoption of sustainable housing, making sustainability a tangible and appealing choice for millennials.

To the best of the authors’ knowledge, this empirical research study was one of the first studies that contributed to the literature by integrating the model of goal-directed behavior, technology acceptance model and norm activation model. This study thus offered a nuanced understanding of the interplay between normative influences, usability perceptions, ethical considerations and emotions in the context of behavioral intentions.

This paper aims to understand consumption values buying from informal retail markets (i.e., street vendor retailing). It also explores why consumers prefer daily necessary goods from the informal compared to the formal retail market (such as supermarkets, retail chain outlets and e-commerce).

Employing the qualitative research approach, this study collected data from nine respondents in two areas in Malaysia. Data were collected using semi-structured interviews and analysed using the thematic analysis technique. Only representative verbatim codes were presented under five themes of consumption value theory.

Consumers are triggered by the convenience, ease, and exclusive products (conditional value), friendly and known relationship with informal sellers, as well as the availability of some particular food items (emotional value) and lower price and freshness of groceries (functional value) while buying from informal compared to formal retail vendor.

This study provides knowledge implications to the consumption value theory. Functional, emotional, and conditional values are the dominant components of purchase behaviour in informal compared to formal retail channels. Social values are common, whereas epistemic value is more substantial in formal retailing.

Findings are helpful for informal retail businesses to understand consumers' buying behaviour. Informal retail owners should ensure that commodities are fresh, highly affordable and available in the local communities. Building a friendly relationship with consumers would be a key to the success of this retail sector.

Authorities should support informal sellers to set up mobile retail stores in residential areas. This effort would offer greater convenience to both parties in informal businesses and ensure informal sellers' financial and social well-being.

Despite the widespread acceptance of buying goods from informal retail vendors, research on consumption value in informal retailing is largely overlooked. Previous research primarily deals with formal market phenomena due to their size and economic contribution. Consequently, current literature lacks an understanding of why consumers prefer to buy from informal retail vendors for their daily groceries when the formal retail channel could fulfil similar needs. Using a qualitative research design, this research uncovers consumers' buying motives from informal compared to formal vendors.

This study evaluates how publicly available archival documents shaped online discussions about allegations that thousands of children were kidnapped during the 1950s in Israel, known as the Yemenite children’s affair. It examines if access to historical records leads to more informed and rational public discourse, especially on social media.

Using content analysis, this study examines Facebook posts from media outlets, politicians, NGOs and public groups between 2016 and 2021 to understand how the Israeli State Archives’ release of over 300,000 documents affected support of the kidnapping.

Despite extensive archival information debunking the kidnapping theory, public opinion and discourse largely continued to support it. This suggests a complex interaction between information availability, preexisting beliefs, echo chambers and group allegiances, suggesting that access to factual data alone may not effectively challenge established beliefs in online public settings.

Since data were collected only from Facebook, our conclusions cannot be generalized to other platforms. The study relies only on publicly accessible data and does not establish causality between exposure to information and shifts in opinion. Our findings show that disclosing archival information does not significantly benefit public political discourse on contentious topics but also point to the advantages of mediating information by politicians, NGOs and journalists.

As a unique case study, this research contributes to understanding the role of historical archives in digital-age public discourse. It highlights their potential and limitations in facilitating informed debate and deliberation, emphasizing the complexity of influencing established beliefs with factual data.

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

This article aims to provide the current state of the art of the literature on the contribution of information and communication technologies (ICTs) on the measurement and management of performance in the healthcare sector. In particular, the work aims to identify current and emerging ICTs and how these relate to the performance measurement and management (PMM) cycle of healthcare organizations.

To address the research objective, we adopted a systematic literature review. In particular, we used the preferred reporting items for systematic reviews and meta-analysis (PRISMA) methodology to select articles related to the investigated topic. Based on an initial screening of 560 items retrieved from Scopus and ISI Web of Knowledge, we identified and analyzed 58 articles dealing with ICTs and PMM in the healthcare sector. The last update of the dataset refers to February 2024.

Although we attempted to address a relevant topic for both research and practice, we noticed that a relatively small sample of articles directly addressed it. Through this literature review, in addition to providing descriptive statistics of research on ICTs and PMM in healthcare, we identified six theoretical clusters of scientific streams focusing on the topic and eleven categories of ICTs effectively tackled by the literature. We then provided a holistic framework to link technologies to the different PMM phases and functions.

Nowadays, the availability of ICTs to support healthcare organizations’ processes and services is extensive. In this context, managers at various organizational levels need to understand and evaluate how each ICT can support different activities to benefit most from their adoption. The findings of this study can offer valuable insights to top and line managers of healthcare organizations for planning their investments in both existing and emerging ICTs to support the various stages of development and functions of PMM.

Most of the current literature focusing on ICTs in the healthcare sector refers to the contribution that technology provides to clinical processes and services, devoting limited attention to the impact of ICTs on administrative processes, such as PMM. To the best of the authors’ knowledge, this represents the first literature review on the contribution of ICTs to PMM in the healthcare sector. The review, differently from other research focused on specific ICTs and/or specific PMM functions, provides a holistic perspective to understand how these technologies may support healthcare organizations and systems in measuring and managing their performance.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

The European funded project ADLIFE focuses on the application of digitally enabled integrated care for people with advanced chronic diseases. The implementation of the ADLIFE intervention required a robust practical tool that would be common to all pilot sites while allowing flexibility for local variations as well as the ability to adapt to unanticipated changes and problems.

The ADLIFE project combined the concepts of implementation research and formative evaluation with the standardized operating procedures (SOP) methodology. The ADLIFE project significantly modified the SOP approach and used it as a means to not only to define and organize the tasks that needed to be performed in preparing and implementing the ADLIFE intervention but also to create a deeper understanding of the unique challenges faced in each site, as well as a method for achieving a consensus.

The ADLIFE SOPs were developed by a dedicated working group, and they encompassed the preparatory phase leading up to implementation of the intervention. The SOP was also the basis for monitoring the implementation, and this created a structure for the dynamic ongoing tactical and even strategic changes necessitated by local diversity as well as many unanticipated changes.

The SOP methodology was useful in supporting the development of the ADLIFE SOP, which was a consensus-based approach to guide for managing the implementation process, both at project and local levels. It has supported continuous improvement and learning throughout the project. Both the process and the SOP produced by the process can be readily adapted and used in other similar projects.