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This paper investigate how fit uncertainty impacts product return costs in online retailing and how digital product fitting, a pre-sales fitting practice, can reduce fit uncertainty.

The paper analyzes the current performance of a retailer's e-commerce and return operations by estimating costs generated by product returns, including product handling costs, tied-up capital, inventory holding costs, transportation costs, and order-picking costs. The estimated costs were built on 2,229 return transactions from a Scandinavian fashion footwear retailer. A digital product fitting technology was tested with the retailer’s products and resulted in estimations on how such technology could affect product returns.

The cost of a return is approximately 17% of the prime cost. The major cost elements are product handling costs and transportation costs, which together amount to 72% of the total costs. If well calibrated, the fitting technology can cut fit-related return costs by up to 80%. The findings show how customers reacted to the fitting technology: it was unable to verify fit every time, but it serves as a useful and effective support tool for customers when placing orders.

Virtual fit verification using digital product fitting is key to retailers to reduce fit-related returns. Digital product fitting using three-dimensional scanning is more appropriate for some products, but it is unsuitable for products that are difficult to measure and scan.

The paper contributes an empirical estimate of retail supply chain costs associated with fit uncertainty, as well as theoretical understanding of the role of pre-sales fit verification in avoiding product returns.

The purpose of this paper is to assess the applicability of care quality concepts as contract award criteria for public procurement of health and social care, using the case of Sweden.

Based on a literature review, European and Swedish legal texts, government regulations as well as 26 Swedish court review cases concerning care procurement have been analysed.

Methods used for assessing care quality are seldom useful for predicting the quality to be delivered by a potential contractor. Legal principles of transparency and equal treatment of tenderers make it necessary to apply strict requirements for verification.

Results refer primarily to a Swedish context but could be applicable throughout the EU. Further studies of relations between award criteria and public/private collaborative practices for improving care quality during contractual periods are desirable.

Local and regional procurement officials should benefit from a better understanding of how quality criteria should be designed and applied to the award procedures for care contracts. Care providers in the private sector would also be able to develop their quality strategies and present their abilities more efficiently when tendering for public contracts.

Issues of quality of health and social care are of obvious importance for social sustainability. Public awareness of care quality problems is evident and often a cause of media concern.

This investigation pinpoints the difference between traditional care quality thinking and the legal principles underlying contract award in public procurement of care services.

Learning about sustainable development in dedicated curricula can be beneficial for students’ personal and professional development and societies alike. However, for various reasons the implementation of sustainable development modules in existing curricula can be difficult in many fields of study. This paper aims to propose an alternative route to give students the chance to learn about sustainable development without the need to change the structure of their study program.

The current paper elaborates on the idea that many fields of study have mandatory courses on empirical research methods and these courses can function as a platform to teach applied empirical research methods in combination with education on sustainable development. A three-phase model is proposed to implement sustainable development topics in existing curricula, taking students’ current methodological competency level into account.

The proposed model provides a chance to combine education on sustainability with thorough training in scientific research methods. Example projects and evaluation results from an existing social science curriculum and its integration into a real-world laboratory on sustainable energy use illustrate the different phases and their goals.

The model offers the opportunity to implement education on sustainability into existing curricula without the need for difficult structural changes. It extends students’ learning on sustainability without impairing their learning of research methods. A discussion of the model’s limitations and boundary conditions helps to understand its potential use cases and challenges.

The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors, activities and ways of thinking that made SR more likely to be institutionalized once the GRI entrepreneurship came to the fore.

The paper revisits a time period (the 1990s) that has yet to be formally written about in any depth and traces the early development of what became SR. This material is examined using a constructivist understanding of regulation.

The authors contend that a convergence of actors and structural conditions were pivotal to the development of SR. Specifically, this paper demonstrates that a combination of actors (such as epistemic communities, carriers, regulators and reporters) as well as the presence of certain conditions (such as the societal context, analogies with financial reporting, environmental reporting and reporting design issues) contributed to the development of SR which was consolidated (as well as extended) in 1999 with the advent of the GRI.

This paper theorizes (through a historical analysis) how SR is sustained by a network of institutional actors and conditions which can assist reflection on future SR development.

This paper brings together empirical material from a time that (sadly) is passing from living memory. The paper also extends the use of a conceptual frame that is starting to influence scholarship in accounting that seeks to understand how norms develop.

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.

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.