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The primary objective of this paper is to explore how space organizations can incorporate children and imagination in their accountability-based accounting and decision-making processes.

This study centers on stakeholder engagement with children, specifically examining the drawing competition associated with the CHaracterising ExOPlanet Satellite (CHEOPS) space exploration mission. We employ a multidimensional research design consisting of both an interpretive approach to the 2,748 space-related drawings submitted by children across Europe to the CHEOPS drawing competition in 2015 and a content analysis of 46 media releases published by ESA and the University of Bern, the key partners of the CHEOPS mission.

Our analysis of the children’s drawings and the CHEOPS media releases indicates that the related organizations account for some of the children’s visions and imaginations, but shortcomings exist in addressing the ethical and space environmental concerns related to space exploration. We explore implications for the space accounting agenda by applying the critical dialogic accountability framework proposed by Dillard and Vinnari (2019), which allows for a discussion on an outline for action by incorporating intergenerational equity (Thomson et al., 2018) and moral imagination (Werhane, 1999).

This study offers a novel exploration of a largely overlooked yet crucial stakeholder group: children. By focusing on their unique perspectives and imaginative capabilities, the paper brings forth the voices of those who will inherit the future of space exploration. Employing children’s drawings as a medium of symbolic communication, this research study offers fresh insights into their perceptions, particularly relevant to space accounting. This innovative approach not only enriches the literature on stakeholder engagement and accountability but also provides space organizations with valuable guidance on fostering inclusivity and ensuring that the interests of future generations are considered in decision-making processes.

Drawing upon social judgment theory, the research examines whether changes in psychological involvement with a sport human brand owing to their sporting success can generate spillover effects on people's national pride, a proxy for the collective level of well-being and whether the individual's behavioral engagement in sport spectating will moderate this relationship.

Leveraging a quasi-natural experiment grounded in the 2021 Indian Premier League championship, the authors solicit responses from 296 representative individuals residing in India twice using a two-wave panel design. The authors conducted confirmatory factor analysis, repeated measures T-test, latent change score analysis, and structural regression analysis to examine the relationship between psychological involvement with sport human brand and national pride.

The results demonstrate a positive association between psychological involvement with sport human brand and national pride. Further, the findings indicate that an increase in psychological involvement with sport human brand was associated with an increase in national pride due to the successful athletic endeavor involving the sport human brand. However, the relationship between psychological involvement with sport human brand and national pride was invariant irrespective of patrons' spectatorship behavior.

This research demonstrates that sport human brands possess transformative soft power that extends their prerogative cultural identity personified by their athletic ability and success, allowing them to shape public sentiments of national pride via their profound influence through and beyond the complex network of brand ecosystems.

The authors examine how the major board reforms recently implemented by countries around the world affect firms' choice of debt.

Using a quasi-experimental setting of major board reforms around the world that aim to improve board-related governance practices in various areas, this study investigates the impact of effective board monitoring on corporate debt choice. The authors employ difference-in-differences-type quasi-natural experiment method and path analysis for hypotheses testing.

The authors find that the implementation of board reforms is positively associated with firms' preference for public debt financing over bank debt. However, this effect tends to weaken after the fourth year following the implementation of board reforms. In additional analyses, the authors find that “rule-based” reforms have a more pronounced effect on firms' choice of debt than do “comply-or-explain” reforms. Both (1) strengthened firm-level internal governance practices that address concerns about the agency cost of debt and (2) reduced information asymmetries play important roles in facilitating firms' debt choice, but the evidence suggests that the former is the economic mechanism through which country-level reforms affect corporate debt choice.

The study extends the literature examining the heterogeneity of corporate debt choices in a global setting and the literature on the consequences of corporate governance reforms.

The findings demonstrate the effectiveness of the corporate board reforms implemented in countries around the world, addressing concerns from critics about their potential harm or ineffectiveness.

The results indicate that country-level board reforms reduce the extent to which shareholder–creditor conflicts harm shareholders.

This paper aims to present a literature review of remote monitoring systems for water infrastructure in the Global South.

Following initial scoping searches, further examination was made of key remote monitoring technologies for water infrastructure in the Global South. A standard literature search methodology was adopted to examine these monitoring technologies and their respective deployments. This hierarchical approach prioritised “peer-reviewed” articles, followed by “scholarly” publications, then “credible” information sources and, finally, “other” relevant materials. The first two search phases were conducted using academic search services (e.g. Scopus and Google Scholar). In the third and fourth phases, Web searches were carried out on various stakeholders, including manufacturers, governmental agencies and non-governmental organisations/charities associated with Water, Sanitation and Hygiene (WASH) in the Global South.

This exercise expands the number of monitoring technologies considered in comparison to earlier review publications. Similarly, preceding reviews have largely focused upon monitoring applications in sub-Saharan Africa (SSA). This paper explores opportunities in other geographical regions and highlights India as a significant potential market for these tools.

This review predominantly focuses upon information/data currently available in the public domain.

Remote monitoring technologies enable the rapid detection of broken water pumps. Broken water infrastructure significantly impacts many vulnerable communities, often leading to the use of less protected water sources and increased exposure to water-related diseases. Further to these public health impacts, there are additional economic disadvantages for these user communities.

This literature review has sought to address some key technological omissions and to widen the geographical scope associated with previous investigations.

The case is written based on publicly available data from primary sources like the company’s annual reports and presentations and from secondary sources, as indicated in the references.

Barnes & Noble Inc. (B&N), one of the oldest and largest American retail booksellers founded in 1917, was facing a grim business situation underpinned by a fall in demand, a change in consumer preference and stiff competition. After almost a century of being in the business, B&N was experiencing a fall in market share and weak stock market performance. In 2019, the company was sold to Elliot Advisors – a hedge fund – for US$638m. With the appointment of new chief executive officer (CEO) James Daunt in August 2019, a man known for the turnaround of similar businesses, B&N expected its business’s revival and reorganization strategy to turn profitable. Its long-term strategy of beating competitors with its offerings’ sheer volume and low prices was no longer viable. The turmoil was compounded by top management crises with the repeated changes and ousting of several CEOs in a short span, alongside the COVID-19 pandemic and subsequent lockdowns in 2020 and 2021. Daunt was considering how to overcome the crisis and act fast to reposition the company and regain the loyalty of its customers. Was there more that the company could do to improve the company’s position and restore profitability?

The case can be used in strategic management and entrepreneurship classes at undergraduate and postgraduate levels. The case can be used in an investment analysis and management course to teach students the industry analysis technique using Porter’s five forces model.

Drawing on COR theory and based on a person-centered approach, this study aims to explore profiles of both leadership behavior (transformational leadership, abusive supervision) and well-being indicators (cognitive irritation, emotional exhaustion). Additionally, we consider whether certain resource-draining (work intensification) and resource-creating factors (leader autonomy, psychological contract fulfillment) from the leaders' work context are related to profile membership.

The profiles are built using LPA on data from 153 leaders and their 1,077 followers. The relationship between profile membership and correlates from the leaders' work context is examined using multinomial logistic regression analyses.

LPA results in an interpretable four-profile solution with the profiles named (1) Good health – constructive leading, (2) Average health – inconsistent leading, (3) Impaired health – constructive leading and (4) Impaired health – destructive leading. The two groups with the highest sample share – Profiles 1 and 3 – both show highly constructive leadership behavior but differ significantly in their well-being indicators. The regression analyses show that work intensification and psychological contract fulfillment are significantly related to profile membership.

The person-centered approach provides a more nuanced view of the leadership behavior – leader well-being relationship, which can address inconsistencies in previous research. In terms of practical relevance, the person-centered approach allows for the identification of risk groups among leaders for whom organizations can provide additional resources and health-promoting interventions.