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A “living” wage (LW) is conventionally defined as enabling meaningful participation in society above subsistence through, for example, recreation, supporting a family, and savings. There is increasing debate over LWs due to growing inequality, rising living costs and welfare reform but this remains largely framed by the econometric cost-benefit parameters that apply to minimum wage regulation. The capabilities approach advocated by Sen (1999) offers a different perspective that is inclusive of choice, contingencies and the inter-connections between quality of (paid) work and private life. The paper aims to discuss these issues.

The paper adopts this framework and utilises a qualitative exploration of the narratives of 606 New Zealand employees to understand perceived wage effectiveness. The results suggest that a focus on a specific LW rate might be conceptually limiting, in comparison to a LW range.

First, the findings indicate that there is a pivot range in which people move from self-assessed “survival” to “decent” income. Second, a LW may have more than a simply monetary effect in better meeting employees’ living costs; it can also improve well-being through subjective perceptions of valued freedoms to do with job satisfaction, equity and security.

The results thus draw attention to a wider notion of a LW in terms of personal and family well-being, utilising a capabilities approach, with implications for organisational practice, policy and theory concerning sustainable livelihood and the UN Sustainable Development Goals.

The purpose of the present study was to investigate the impact of sport fans' team identification on their emotional experiences (i.e. vitality and game satisfaction) using two-wave data in a specific sport event during the declaration of the emergency statement in Japan. The study also aims to test the moderating effects of risk perceptions about COVID-19 and the game outcome on the relationship between team identification and vitality/game satisfaction.

The present research was conducted in the context of a sport event in Tokyo (the Japanese Rugby Top League 2020–2021 Season Playoff Tournament Final) during the declaration of the emergency statement period in Japan. The data were collected through a two-wave design (before and after the game) from the spectators of the event.

Team identification significantly predicted higher vitality after the game but not game satisfaction. Additionally, the moderation test found that sport fans with high social risk perception about the COVID-19 showed a positive relationship between team identification and vitality but not for the fans with low social risk perception.

The present results suggest that sport events can be advertised for sport fans as a tool to increase physical and psychological energy in their daily lives during the pandemic.

The present study demonstrated that team identification predicted greater vitality after the spectatorship during the COVID-19 outbreak. In particular, higher social risk perception was a significant catalyst to improve vitality after the game.

The purpose of this paper is to postulate that the technique of Importance-Performance Analysis (IPA) is currently underutilised in visitor management studies reported in the peer-reviewed marine wildlife tourism (MWT) research literature. Further, this paper provides insight into how IPA could inform future research and management of tourism experiences at marine wildlife destinations.

This paper synthesises learning gained from the natural area tourism and recreation literature that report the application of IPA in MWT and insights from a recent study at the Dolphin Discovery Centre in Bunbury, Western Australia.

Although currently underutilized in MWT research, IPA is a relatively straightforward, easy to interpret, and, if correctly applied, a powerful tool that managers and researchers can employ to investigate and enhance visitor satisfaction in the short-term and for longer-term sustainability of the industry through visitor-informed tourism management.

Having identified the opportunity to enhance visitor experiences, site management and target species welfare through increased IPA research, this review provides a plain language introduction to the application of IPA and direct access to comprehensible academic discourses and exemplars for the technique. Moreover, in light of increasing tourism demand, IPA can assist in determining management options for the future.

Based on stakeholder, agency and institutional theory, this study aims to examine the role of institutional ownership in the relationship between environmental, social and governance practices and CEO compensation.

Utilizing a fixed-effect panel regression analysis, this research utilized a panel data approach, analyzing data spanning from 2014 to 2021, focusing on US companies listed on the S&P500 stock market index. The dataset encompassed 219 companies, leading to a total of 1,533 observations.

The analysis identified that environmental scores significantly impact CEO equity-linked compensation, unlike social and governance scores. Additionally, it was found that institutional ownership acts as a moderating factor in the relationship between the environmental score and CEO equity-linked compensation, as well as the association between the social score and CEO equity-linked compensation. Interestingly, the direction of these moderating effects varied between the two relationships, suggesting a nuanced role of institutional ownership.

This research makes a unique contribution to the field of corporate governance by exploring the relatively understudied area of institutional ownership's influence on the ESG practices–CEO compensation nexus.

Many universities run Writing Centers to provide support for students wishing to improve their academic literacy. These centers are ideal venues for peer tutoring, which may benefit both student-tutors (through tutoring skills development), and those tutored (through opportunities to discuss writing with a supportive peer). In the context of a university in the GCC region, peer tutors, prior to working, must complete required Communication courses. The syllabuses reflect student-centered and collaborative post-process writing approaches, where scaffolding is emphasized over direction, and word-by-word instructor correction of student writing is de-emphasized. Peer tutors also undergo preparation aimed at equipping them with an understanding of the rationale for these approaches and the skills needed to adapt them to tutoring. Given these experiences, the researchers set out to determine whether tutors are able to articulate such understandings and apply them to tutoring. Interconnected interpretative methods were deployed, including tutoring observation, consultation-conversation analysis and semi-structured interviews with tutors. Results indicate that tutors have significant recent experience of non-directive writing classes and may be aware of the rationale and benefits of such approaches. However, in their tutoring, content appears to be transferred from their most recent experiences but their style relies on instruction predominated by telling, explaining, demonstrating and directing, reflecting formative experience at school. The relationship between tutors’ experience, preparation, articulation and practice is explored, and recommendations are made to enhance Writing Center practices, in line with the concept of a constructively-aligned instruction system where all components address the same agenda and support each other.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

This paper aims to explore the potential explanatory mechanisms linking leader–member exchange (LMX) and a perceived supportive environment for corporate entrepreneurship. Specifically, this paper develops and tests a hypothesized moderated mediation model of the relationship between LMX and a perceived supportive environment for corporate entrepreneurship through psychological empowerment as conditional upon the level of control orientation.

Data were collected from a sample of 682 full-time working adults in the USA and were examined in a moderated mediation model in PROCESS.

The findings suggest that higher LMX augments perceptions of a supportive environment for corporate entrepreneurship with a mediating role for psychological empowerment and a moderating role for control orientation on that conditional relationship.

This research suggests that high quality LMX relationships may enrich the human capital of firms, helping them to innovate and outperform competitors in the context of modern competitive dynamics. The study findings are limited by several factors including a cross-sectional design and a student-recruited sampling approach.

The study offers unique contributions to the leadership and entrepreneurship literature by being among the first to empirically investigate the relationship between LMX and a perceived supportive environment for corporate entrepreneurship as mediated by psychological empowerment and moderated by control orientation, yielding important insights regarding effective leadership practices for facilitating innovative behaviors and corporate entrepreneurship.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

While both perceived job autonomy and self-leadership are assumed to be important for optimal functioning of healthcare workers, their mutual relationship remains unclear. This cross-lagged study aims to theorize and test that perceived job autonomy and self-leadership have a reciprocal relationship, which is moderated by need for job autonomy.

Two-wave panel data were used to measure cross-lagged relationships over a time period of three months. Self-leadership is indicated by both self-leadership strategies and self-leadership behavior. The data were analyzed using hierarchical multiple regression (HMR).

Job autonomy was not causally nor reverse related to self-leadership strategies, but did relate to self-leadership behavior in both directions. Need for job autonomy did not influence the causal and reverse relationships between job autonomy and self-leadership (strategies and behavior). Instead, need for job autonomy discarded the influence of job autonomy on self-leadership behavior, and predicted self-leadership behavior over time.

For optimizing healthcare jobs, human resource management (HRM) policy makers need to consider other interventions such as training self-leadership, or developing an autonomy supportive work environment, since job autonomy does not lead to more use of self-leadership strategies.

This study used a cross-lagged study design which gives the opportunity to investigate causal relationships between job autonomy and self-leadership. Both self-leadership strategies and self-leadership behavior are included.

This paper aims to explore how tensions and alignments between different actors’ needs in a transformative services network affect balanced centricity, which is an indicator of well-being. Balanced centricity describes a situation in which all network actors’ interests and needs are fulfilled simultaneously. In such cases, all actors are better off, which increases both individual actors’ and overall actor-network well-being.

The empirical study takes place in nursing homes in which in-bed baths represent co-created service encounters that affect the well-being of focal actors (i.e. patients), frontline service employees (i.e. nurses) and transformative service mediators (i.e. family members), who have potentially competing needs. Using a qualitative, phenomenological approach, the study inductively explores and deductively categorizes actors’ personal experiences to gain deep, holistic insights into the service network and its complex web of actor interdependencies.

The resulting conceptual model of balanced centricity identifies actors’ lower-order needs as different manifestations of the psychological needs for autonomy, competence and relatedness. If actors’ needs are aligned, their psychological needs can be satisfied, which facilitates balanced centricity. If actors exhibit competing needs though, balanced centricity is impeded.

This study establishes actors’ psychological needs as the origin of tensions/alignments in multi-actor networks that impede/contribute to balanced centricity. Transformative service providers should try to address all actors’ psychological needs when co-creating services to achieve network well-being.

This study adopts a novel, multi-actor perspective and thereby presents a conceptual model that contributes to the understanding of balanced centricity. Future research could test this model in other transformative service settings.