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The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.

The paper draws on an ethnographic study in a Southern European company and mobilizes leader–follower relations as a method theory to analyse the observations.

The findings show how a leadership dispute between two top managers can be amplified during the management accounting change process and percolate throughout an organization. The authors identify five contested areas where the role of accounting amplifies the leadership dispute by unfolding its reach to other organizational actors. The leadership dispute can shape and reinforce a fragmented organization, with some organizational members creating convergent leader–follower relations while others divert and fragment with an increased turnover. This amplification can lead to unexpected outcomes of the change process in terms of how and by whom accounting is performed.

The authors propose the study of leadership and followership as an important but, to date, largely neglected theme in management accounting research.

In contrast to the prior management accounting literature, the paper departs from a leadership-centric and role-based approach and employs a co-constructionist and relational approach to leadership and followership to analyse management accounting change. In addition, it applies and extends Alvesson's (2019a) theory on “divergent relationalities” between the presumed leaders and followers. In doing so, the paper also adds to the leadership field by theorizing and integrating the situation of a leadership dispute in this novel theoretical framework.

The paper targets on providing new experimental data for validation of the well-established mathematical models within the framework of the lattice Boltzmann method (LBM), which are applied to problems of casting processes in complex mould cavities.

An experimental campaign aiming at the free-surface flow within a system of narrow channels is designed and executed under well-controlled laboratory conditions. An in-house lattice Boltzmann solver is implemented. Its algorithm is described in detail and its performance is tested thoroughly using both the newly recorded experimental data and well-known analytical benchmark tests.

The benchmark tests prove the ability of the implemented algorithm to provide a reliable solution when the surface tension effects become dominant. The convergence of the implemented method is assessed. The two new experimentally studied problems are resolved well by simulations using a coarse computational grid.

A detailed set of original experimental data for validation of computational schemes for simulations of free-surface gravity-driven flow within a system of narrow channels is presented.

To respond to recent calls for better understanding of the complexities related to happiness management, especially from the employees' perspective, this study examines how corporate volunteering (CV), as one form of corporate social responsibility (CSR), creates sustainable happiness in business organizations.

Theoretical knowledge of CSR and CV as well as the literature on happiness management was examined to form a preliminary understanding of the phenomenon. The empirical section includes a qualitative multiple case study including two company cases of CV in Finland. The data were collected through qualitative interviews. Empirical analysis was made using thematical coding based on existing theory but also by allowing themes to emerge inductively from the data as well.

The study found that CV enables the emergence of sustainable happiness by allowing individual employee volunteers to transition from individual and rational mindsets to collective and emotional mindsets. A third transition was also identified, a process of change in the volunteers' approach in life that the authors describe as “from actual to potential”.

The study provides a theoretical contribution to the existing literature on happiness management by identifying the third dimension, from actual to potential, and depicting the way this allows employees to move from a state of being to becoming and thus the emergence of sustainable happiness. The study also contributes to existing literature on CV and CSR by revealing the way CV, as a form of practical CSR activity, generates happiness. This study concludes that companies' strategic activities that engage with society can create sustainable happiness for employees who participate. In order to achieve this, volunteering employees should have the chance to reflect on their experience and constant support from managers.

This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research.

First, the paper addresses PMM as a field of research linking scientific disciplines, schools of thought and academic scholars. Second, the paper discusses the role of institutional theorising in PMM research. Third, the paper analyses and reviews Modell's ideas on the future prospects of PMM research. The paper also elaborates on the ideas presented in Modell's paper.

Modell's paper suggests sociology of valuation and the discussion on hybrid governance as future developments for PMM research. This paper provides a conceptual perspective to link these areas together. Furthermore, the paper contributes to understanding PMM as a multi-disciplinary, inter-disciplinary and trans-disciplinary research area.

This paper contributes to the conceptualizations of values, valuation and hybridity in PMM research from the viewpoint of institutional theory.

This paper examines the impact of a blockchain platform on the role and importance of trust in established buyer-supplier relationships.

A literature review provides insight into trust development in supply chains. Research uses a case study of two wine supply chains: the producers, importers, logistics companies and UK Government agencies. Semi-structured interviews determine how trust and trustworthiness develop in buyer-supplier relationships and the impact of a blockchain-based technology proof of concept on supply chain trust.

A blockchain-based platform introduces common trusted data, reducing data duplication and improving supply chain visibility. The platform supports trust building between parties but does not replace the requirements for organisations to establish a position of trust. Contrary to literature claims for blockchain trustless disintermediation, new intermediaries are introduced who need to be trusted.

The case study presents challenges specific to UK customs borders, and research needs to be repeated in different contexts to establish if findings are generalisable.

A blockchain-based platform can improve supply chain efficiency and trust development but does not remove the need for trust and trust-building processes. Blockchain platform providers need to build a position of trust with all participants.

Case study research shows how blockchain facilitates but does not remove trust, trustworthiness and trust relationships in established supply chains. The reduction in information asymmetry and improved supply chain visibility provided by blockchain does not change the importance of trust in established buyer-supplier relationships or the trust-based policy of the UK Government at the customs border.

Significant advances have been made in using applied methodological approaches. These approaches facilitate critical and creative ways to generate new knowledge, encouraging researchers to explore novel research questions which could not be sufficiently addressed using traditional “branded” methodologies. It is important that, in addition to design, researchers consider the most appropriate methods to collect data. The purpose of this paper is to explore the use of the draw and tell method in the context of an interpretive descriptive study.

Given the challenges associated with eliciting responses from adolescent populations, in addition to the use of a semi-structured interview guide, the authors encouraged adolescent participants to produce drawings as part of an interpretive descriptive study.

Despite the fact that drawings are seldom used with adolescents during research interviews, the authors found this method promoted conversation and facilitated deep exploration into adolescents' perspectives.

The authors argue that this creative approach to data collection should be embraced by researchers engaging in applied methodological research, particularly with participants who may be challenging to engage. Drawings, although seldom used with adolescent research participants, can stimulate engagement and facilitate conversations.

The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs). It further considers how these systems help in defining outcome performance indicators downward to beneficiaries

The paper discusses participatory action research (PAR) within an Italian social enterprise. In order to increase dialogue, participation and engagement, the researchers adopted focus groups as a preferred method of investigation and conducted a broad documental analysis from July 2016 to March 2018. The paper discusses the gathered data in light of the social impact value chain as well as the multiple-constituency approach.

The findings support the idea that social and nonprofit organisations lack the expertise and resources to evaluate outcomes and impact; however, through PAR, the organisation defined their desired outcomes and ascertained which internal output measures were most likely to be correlated with these outcomes. Moreover, the findings highlight that nonprofits develop outcome measurements less frequently because they have more control over their immediate activities and outputs.

This research suggests the need to reinforce lateral and downward accountability based on mission and mission-based activities in order to make the performance management system of social and nonprofit organisation linked to the organisational strategies.

This paper innovates methodologically in two directions: 1) it adopts action research as a qualitative method, allowing the researcher to generate solutions to collectively-identified problems and 2) the paper's arguments are strongly supported by rich empirical exploration that occurred over a period of 20 months in an Italian social enterprise.

Volunteers at child helplines play an important role in providing support for children, so keeping them satisfied during encounters is crucial to continue helping children. The purpose of this study is to understand how children’s perceptions of instrumental and emotional support (partner effects) influence volunteer encounter satisfaction, and whether this effect is moderated by a volunteer’s previous encounter experience and levels of interpersonal and service-offering adaptiveness.

The sample consisted of 377 dyads of 116 volunteers and 377 children from online service encounters at a child helpline. Questionnaires were used to measure satisfaction, support and volunteer adaptiveness. A multilevel model was estimated to test the hypothesized moderation effects.

This study revealed that the instrumental support partner effect positively influenced volunteer encounter satisfaction. This relationship was stronger when the previous encounter was less satisfying or for volunteers with higher interpersonal, but not higher service-offering, adaptiveness. Negative effects on the relationship between the emotional support partner effect and volunteer encounter satisfaction were found after a less satisfying previous encounter or for volunteers with higher interpersonal adaptiveness.

This study contributes to the services and volunteerism literature by providing a unique perspective on the interpersonal influence between volunteers and children during service encounters. In the context of child helplines, this paper illustrates how volunteer encounter satisfaction is a function of the intricate interplay between children’s perceptions of the service encounter and volunteers’ perceptions of previous experiences and their adaptiveness.