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The purpose of this paper is to pay tribute to several of the ideas of Jan‐Erik Gröjer by reviewing and critiquing the field of Human Competence Accounting (HCA) since his Accounting, Auditing & Accountability Journal review article in 1998.Three research questions he posed in that article are now addressed in the current paper: What could be done, as envisaged in the commentary of Gröjer and Johanson; What has been published in HCA research in the ten year period (1999‐2008); What more could/should be done in HCA as a research agenda.

A literature based analysis and critique of HCA accounting articles published in the selected journals from 1999 to 2008 is employed. A purpose built coding and classification scheme is built around several categories for the purpose of analysing the HCA literature.

The paper seeks to demonstrate the importance of Gröjer and Johanson's review and indicates that questions they raised and possible research directions have been acted upon by a number of authors. The findings of the analysis indicate that, a decade on from the original review, HCA is a legitimate area for accounting research and is multi‐disciplinary and multi‐focused in nature.

The paper only considers selected HCA articles within the ten journals used over the period 1999‐2008.American mainstream positivist research has not been reviewed. Also the categories chosen to represent HCA have several limitations which are addressed in the paper.

HCA research has a strong tradition and the Gröjer and Johanson review is an important beacon that provided insights to accounting researchers. The current analysis extends Jan‐Erik's work by providing several insights into what has happened and also provides several ideas for future research and policy work in accounting for HCA.

This study aims to analyse whether Sharia-compliant companies have better sustainability performance, especially in the midst of the COVID-19 pandemic. The pandemic context is worth investigating as there is a concern that companies will reduce their sustainability activities to focus more on economic recovery, thereby leading to lower sustainability performance.

This study uses data from companies listed on Indonesian and Malaysian stock exchanges. These two countries have experienced rapid developments in Islamic finance and possess similar criteria in assigning the Sharia compliance label to a company. The data on sustainability performance and its three dimensions (environmental, social and governance) were gathered from Refinitiv (Thomson Reuters) and analysed using panel data regression.

The results show that Sharia-compliant companies had a higher sustainability performance in all research periods, but not during the COVID-19 pandemic. This implies that the pandemic has not triggered a need for Sharia-compliant companies to improve their sustainability performance. The results can be interpreted that sustainability performance is not only at stake during the COVID-19 pandemic but it can also indicate a “business-as-usual” approach applied by companies regardless of the Sharia-compliant label.

Sustainability performance has been intensively investigated in prior research, but how it is related to the current health crisis and Sharia compliance has been scantily studied and becomes the originality of this research.

This special “Anbar Abstracts” issue of the Marketing Intelligence & Planning is split into nine sections covering abstracts under the following headings: Business Strategy; Marketing Strategy; Customer Service; Sales Management; Promotion; Marketing Research/Customer Behaviour; Product Management; Logistics and Distribution; Sundry.

This chapter explores the inequalities and restrictions faced by women as they entered the medical profession in the United Kingdom. A case study in the first hospital in the United Kingdom to be founded and run by women, the Edinburgh Hospital for Women and Children, it demonstrates the importance of history for understanding women doctor’s early career choices and opportunities. The chapter begins with an outline of nineteenth-century notions of feminine propriety. It considers how middle-class women sought to subvert these restrictions and gain an active role in public life, and explores how this impacted upon arguments in favour of medical women. It reveals the significance of the changing nature of medical knowledge in this period, and considers how this contributed to the emergence of two distinct specialisms, both of which became the preserve of women doctors: maternal welfare schemes in the 1900s, and the treatment of VD in the inter-war period. The chapter concludes with its contribution to this edited collection.

The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030.

This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues.

Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates.

This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.

The purpose of this paper is to contribute to discussions about engagement in social and environmental accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is introduced to derive principles to inform “on the ground” engagements. Applying dialogic thinking to social and environmental accounting encourages the development of dialogic forms of accountability, more authentic engagements and is more likely to contribute to sustainable social and environmental change.

Contains a synthesis of literature from within and beyond social and environmental accounting to shed light on the issues addressed by the special issue.

Research engagements in social and environmental accounting need not be taken in a haphazard manner uninformed by theory. In particular, the “learning turn” in social sciences has generated a large body of theorizing (informed by concrete engagement activities) that can be used to shape, guide and support engagement.

The principles developed can be used to inform future research design, with the aim of increasing the likelihood that such engagements will yield outcomes of “value” usually defined as emancipatory changes.

This paper develops a new (to accounting) theoretical perspective.

This chapter adopts a reflective approach exploring and setting out the contrasting factors that led to the establishment of the subdiscipline in both countries. The factors included the role of key individuals and their respective academic backgrounds and specialisations within each country’s higher education system. Furthermore, attention is given to the particular circumstances in a case analysis comparison of the oldest programs in Aotearoa/New Zealand and Australia. This sheds light upon the factors linked to the disproportionate success profile for the sociology of sport in Aotearoa/New Zealand. An analysis of scholars and programs within each country reveals important differences aligned with the politics of funding and the variety and extent of systematic structures. Additionally, scholars’ specialisations and preferences reveal a broad offering but are primarily linked to globalisation, gender relations, indigeneity and race relations, social policy, and media studies. This work has been undertaken variously via the critical tradition including Birmingham School cultural studies, ethnographic and qualitative approaches and, more recently by some, a postmodern poststructuralist trend. Lastly, along with a brief discussion of current issues, future challenges are set out.

This paper assesses the strength of the evidence on the impact of the physical environment on mental health and well‐being. Using a systematic review methodology, quantitative and qualitative evaluative studies of the effect of the physical environment on child and adult mental health published in English between January 1990 and September 2005 were sought from citation databases. The physical environment was defined in terms of built or natural elements of residential or neighbourhood environments; mental health was defined in terms of psychological symptoms and diagnoses. A total of 99 papers were identified. The strength of the evidence varied and was strongest for the effects of urban birth (on risk of schizophrenia), rural residence (on risk of suicide for males), neighbourhood violence, housing and neighbourhood regeneration, and neighbourhood disorder. The strength of the evidence for an effect of poor housing on mental health was weaker. There was a lack of robust research, and of longitudinal research in many areas, and some aspects of the environment have been very little studied to date. The lack of evidence of environmental effects in some domains does not necessarily mean that there are no effects: rather, that they have not yet been studied or studied meaningfully.

The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.

The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.

This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.

The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.

While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.

Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.

This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.

The Milk (Amendment) Order, 1917, which came into force on December 31st, provides that milk shall be sold retail only by Imperial measure; that no colouring matter shall be added to milk or cream intended for sale; that no milk to which any water has been added shall knowingly be sold or offered for sale; that no person may use for the purpose of his trade any milk can or milk bottle which bears the name, trade name, trade mark, or trade device of some person other than himself or his employer, except with the consent of such person. The Order contains a new clause, in substitution for Clauses 4 and 6 of the Milk Order, 1917 (which are revoked), providing that where milk is sold wholesale by or on behalf of any person other than the producer the maximum prices chargeable shall, unless otherwise determined, pursuant to the Order, be as follows:—