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Asylum seekers, refugees and immigrants’ access to healthcare vary in South Africa and Cape Town due to unclear legal status. The purpose of this paper is to shed light on the source of this variation, the divergence between the 1996 South African Constitution, the immigration laws, and regulations and to describe its harmful consequences.

Based on legal and ethnographic research, this paper documents the disjuncture between South African statutes and regulations and the South African Constitution regarding refugees and migrants’ access to healthcare. Research involved examining South African jurisprudence, the African Charter, and United Nations’ materials regarding rights to health and health care access, and speaking with civil society organizations and healthcare providers. These sources inform the description of the immigrant access to healthcare in Cape Town, South Africa.

Asylum-seekers and refugees are entitled to health and emergency care; however, hospital administrators require documentation (up-to-date permits) before care can be administered. Many immigrants – especially the undocumented – are often unable to obtain care because of a lack of papers or because of “progressive realization,” the notion that the state cannot presently afford to provide treatment in accordance with constitutional rights. These explanations have put healthcare providers in an untenable position of not being able to treat patients, including some who face fatal conditions.

The research is limited by the fact that South African courts have not adjudicated a direct challenge to being refused care at healthcare facility on the basis of legal status. This limits the ability to know how rights afforded to “everyone” within the South African Constitution will be interpreted with respect to immigrants seeking healthcare. The research is also limited by the non-circulation of healthcare admissions policies among leading facilities in the Cape Town region where the case study is based.

Articulation of the disjuncture between the South African Constitution and the immigration laws and regulations allows stakeholders and decision-makers to reframe provincial and municipal policies about healthcare access in terms of constitutional rights and the practical limitations accommodated through progressive realization.

In South Africa, immigration statutes and regulations are inconsistent and deemed unconstitutional with respect to the treatment of undocumented migrants. Hospital administrators are narrowly interpreting the laws to instruct healthcare providers on how to treat patients and whom they can treat. These practices need to stop. Access to healthcare must be structured to comport with the constitutional right afforded to everyone, and with progressive realization pursued through a non – discriminatory policy regarding vulnerable immigrants.

This paper presents a unique case study that combines legal and social science methods to explore a common and acute question of health care access. The case is novel and instructive insofar as South Africa has not established refugee camps in response to rising numbers of refugees, asylum seekers and immigrants. South Africans thus confront a “first world” question of equitable access to healthcare within their African context and with limited resources in a climate of increasing xenophobia.

The World Health Organization (WHO) recommends exclusive breastfeeding for the first six months of a child's life. However, while the national coverage was 61.33%, the coverage in Sukoharjo was 39.33%. Effective intervention is needed to promote the importance of exclusive breastfeeding, and this requires knowledge of the barriers and support structures in place. This study analyzed the supports and barriers of exclusive breastfeeding in Sukoharjo, Central Java, Indonesia.

This qualitative study used in-depth interviews conducted from December 2017 to March 2018. The population consisted of 33 informants (29 mothers with babies over six months of age, a pregnant mother, two midwives working in the community health center and a staff member in the district health department).

There were barriers to and support for exclusive breastfeeding in Sukoharjo, Central Java province, Indonesia. The district already has support systems in place, while the barriers emerge from society, the baby's condition, environmental and other sources. The government has tried to overcome the barriers.

The limitation of this study was that the triangulation method was not utilized. However, the use of various informants strengthened the findings.

The district government, especially the health department, needs to establish a program to evaluate existing exclusive breastfeeding support programs thoroughly. Smarter and more comprehensive interventions may be needed, for example, by integrating various supports into one activity. For researchers, the findings of this study imply that they can conduct experimental community research using the framework of the two aforementioned theories of behavior change. For example, investigation of combining the support of trained peers with the presence of family members such as the grandmothers of the babies. If both types of support are conducted concurrently, it may strengthen support and reduce barriers from either inside or outside the home.

The district government, especially the health department, needs to establish a program to evaluate existing exclusive breastfeeding support programs thoroughly. Smarter and more comprehensive interventions may be needed, for example, by integrating various supports into one activity. For researchers, the findings of this study imply that they can conduct experimental community research using the framework of the two aforementioned theories of behavior change. For example, investigation of combining the support of trained peers with the presence of family members such as the grandmothers of the babies. If both types of support are conducted concurrently, it may strengthen support and reduce barriers from either inside or outside the home.

There are barriers to exclusive breastfeeding in Sukoharjo, but the government has made effective attempts to overcome them. The support systems in place were in line with the theory of planned behavior (TPB) and social cognitive theory (SCT).

Sustainable Development Goals (SDG) 5 and 8, respectively, indicate that decent work and gender equality are challenges that business organizations must face in order to achieve the social well-being and sustainable development of communities. Considering these goals, the present article aims to define the concept of fair work and examine the current degree of knowledge among staff in the hotel sector in Barcelona about the indicators of the Fair Labor Responsible Hotels (HJLR) certification.

A mixed methodology is used to analyze the primary data. A survey of 248 employees is complemented by nine semi-structured interviews with experts, general managers and heads of department of independently owned hotels and national and international chains.

The results show that this certification is necessary for the economic and social sustainability of the hospitality sector and to raise awareness that fair work is an urgent need. However, these currently tend to be little more than artificial actions.

The paper aims to emphasize the perspective of real actors in hotel industry about the actors' considerations of fair work to enhance the actors' job involvement and satisfaction.

The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling perceptions empower lower-level managers and make them form less negative attitudes about red tape in the organization. This study research is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairability and transparency of a control system within an organization, where managers experiencing the same control system design, can be explained.

Survey data with answers from 211 managers from a large local government organization in Sweden is analyzed with structural equation modeling.

The extent to which the budget system is perceived as having enabling qualities (being flexible, reparable and transparent) is explained by the safeness of the individual manager's psychological climate. This climate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptions positively affect a sense of psychological empowerment and reduces attitudes toward red tape in the organization.

The authors contribute by identifying an important factor explaining individual-level variability in enabling perceptions of control systems within organizations. Compared to previous research that has taken an interest in the organizational-level climate, the authors theorize about and investigate (parts of) the individual-level psychological climate as an explanation of within-system variability.

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

Stories of employability are told in employment and educational settings, notably the selection interviews. A popular training approach guiding higher education students to construct employability stories has been the past-behaviour storytelling method. However, insufficient research exists regarding the method's effectiveness and optimisation. This study examines whether the method (1) increases the quantity and quality of interview narratives in story forms and (2) can be enhanced by image stimuli.

In a double-blind randomised control trial with repeated measures, participants submitted four weekly interview narratives. After receiving past-behaviour serious storytelling training in Week 3, they were randomly allocated to an exposure group using images and a control group using keywords as a placebo to continue producing interview narratives. The interview narratives were assessed based on the number of stories and quality ratings of narrative conformity, relevance and conciseness. Results before and after the training, and with and without the image stimuli, were analysed.

Training increased the number of stories. Training and repeated practice also increased narrative quality ratings. However, the image-based intervention was the strongest predictor of improved quality ratings (effect size 2.47 points on the observed scale of 0–10, p < 0.01, 95% CI [1.46, 3.47]).

A pre-existing ability to tell employability stories cannot be assumed. Training is necessary, and intervention is required for enhancement. Multi-sensory narrative interventions may be considered.

This study is the first known double-blind randomised control trial with repeated measures evaluating if storytelling training and image stimuli improve interview narratives.

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

This chapter discusses female managers’ and entrepreneurs’ views on lifelong learning. The main empirical data were drawn from interviews with 67 women participating in training and coaching programmes in South Savo, Finland, in 2017–2021. Many of the women belonged to the working sandwich generation (WSG). The particular focus was on how lifelong learning relates to these women’s careers, wellbeing at work, work–life balance and search for meaningful lives. A model integrating women’s earning, learning and meaning aspects of work and life was developed. The findings of the study show that considering women’s fragmented work careers, lifelong learning is often crucial for them. For an individual, opportunities for lifelong learning and meaningful work assure personal development, wellbeing at work and a sustainable career. For employing organisations, offering opportunities for learning and meaningful work for their employees constitutes a competitive advantage.

There is growing interest around the world in more effectively linking public payments to the provision of public goods from agriculture. However, published evidence syntheses suggest mixed, weak or uncertain evidence for many agri-environment scheme options. To inform any future “public money for public goods” based policy, further synthesis work is needed to assess the evidence-base for the full range of interventions currently funded under agri-environment schemes. Further empirical research and trials should then focus on interventions for which there is mixed or limited evidence. Furthermore, to ensure the data collected is comparable and can be synthesised effectively, it is necessary to reach agreement on essential variables and methods that can be prioritised by those conducting research and monitoring. Future policy could then prioritise public money for the public goods that can most reliably be delivered, offering better value for taxpayers and improving the provision of ecosystem services from agricultural landscapes.

This paper aims to present an analysis of the role of financial incentives, moral hazard and conflicts of interests leading up to the 2008 financial crisis.

The study’s analysis has identified common structural flaws throughout the securitization food chain. These structural flaws include inappropriate incentives, the absence of punishment, moral hazard and conflicts of interest. This research sees the full impact of these structural flaws when considering their co-occurrence throughout the financial system. The authors address systemic defects in the securitization food chain and examine the inter-relationships among homeowners, mortgage originators, investment banks and investors. The authors also address the role of exogenous factors, including the SEC, AIG, the credit rating agencies, Congress, business academia and the business media.

The study argues that the lack of criminal prosecutions of key financial executives has been a key factor in creating moral hazard. Eight years after the Great Recession ended in the USA, the financial services industry continues to suffer from a crisis of trust with society.

An overwhelming majority of Americans, 89 per cent, believe that the federal government does a poor job of regulating the financial services industry (Puzzanghera, 2014). A study argues that the current corporate lobbying framework undermines societal expectations of political equality and consent (Alzola, 2013). The authors believe the Singapore model may be a useful starting point to restructure regulatory agencies so that they are more responsive to societal concerns and less responsive to special interests. Finally, the widespread perception is that the financial services sector, in particular, is ethically challenged (Ferguson, 2012); perhaps there would be some benefit from the implementation of ethical climate monitoring in firms that have been subject to deferred prosecution agreements for serious ethical violations (Arnaud, 2010).

The authors believe the paper makes a truly original contribution. They provide new insights via their analysis of the role of financial incentives, moral hazard and conflicts of interests leading up to the 2008 financial crisis.