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This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: objective rational voters (who make voting decisions about multiple alternatives based on objective information) and subjective rational voters (who make decisions based on their subjective values, and thus do not explore information or explore only information biased toward one alternative). This study expects that accounting information can influence the voting behavior of objective and subjective rational voters.

Focusing on the 2020 Osaka Metropolitan Plan Referendum, this study used an online survey conducted on 768 respondents after the referendum.

This study finds that objective rational voters use accounting information more than subjective rational voters, voters who used accounting information were more likely to vote against the referendum, and voting behavior is not directly affected by the type of rationality of voters; rather, objective rational voters are more likely to use accounting information that has a mediating effect on voting behavior.

The results advance the understanding of public sector accounting research and practices by providing evidence of the individual voter’s use of accounting information and their voting behavior in political contexts.

This paper contributes to the field of public services’ performance measurement systems by proposing a benchmarking-based methodology that improves the effective use of big and open data in analyzing and evaluating efficiency, for supporting internal decision-making processes of public entities.

The proposed methodology uses data envelopment analysis in combination with a multivariate outlier detection algorithm—local outlier factor—to ensure the proper exploitation of the data available for efficiency evaluation in the presence of the multidimensional datasets with anomalous values that often characterize big and open data. An empirical implementation of the proposed methodology was conducted on waste management services provided in Italy.

The paper addresses the problem of misleading targets for entities that are erroneously deemed inefficient when applying data envelopment analysis to real-life datasets containing outliers. The proposed approach makes big and open data useful in evaluating relative efficiency, and it supports the development of performance-based strategies and policies by public entities from a data-driven public sector perspective.

Few empirical studies have explored how to make the use of big and open data more feasible for performance measurement systems in the public sector, addressing the challenges related to data quality and the need for analytical tools readily usable from a managerial perspective, given the poor diffusion of technical skills in public organizations. The paper fills this research gap by proposing a methodology that allows for exploiting the opportunities offered by big and open data for supporting internal decision-making processes within the public services context.

Congruent with the world-wide call to combat global warming concerns within the context of advancements in smart technology, artificial intelligence, robotics, algorithms (STARA), and digitalisation, organisational leaders are being pressured to ensure that talented employees are effectively managed (nurtured and retained) to curb the potential risk of staff turnover. By managing such talent(s), organisations may be able to not only retain them, but consequently foster environmental sustainability too. Equally, recent debates encourage the need for teams to work digitally and interdependently on set tasks, and for leaders to cultivate competencies fundamental to STARA, as this may further help reduce staff turnover intention and catalyse green initiatives. However, it is unclear how such turnover intention may be impacted by these actions. This paper therefore, seeks to investigate the predictive roles of green hard and soft talent management (TM), leader STARA competence (LSC) and digital task interdependence (DTI) on turnover intention.

The authors used a cross-sectional data collection technique to obtain 372 useable samples from 49 manufacturing organisations in Nigeria.

Findings indicate that green hard and soft TM and LSC positively predict turnover intention. While LSC amplifies the negative influence of green soft TM on turnover intention, LSC and DTI dampen the positive influence of green hard TM on turnover intention.

Our study offers novel insights into how emerging concepts like LSC, DTI, and green hard and soft TM simultaneously act to predict turnover intention.

This qualitative study explores the past experiences of six post-secondary students who self-identified as Lesbian, Gay, Bisexual, and/or Queer (LGBQ) and held leadership roles in student organizations at one large public institution. The purpose of this exploration was to better understand the impact of friendship on the development of a leadership identity. Utilizing Komives et al.’s (2005) Leadership Identity Development (LID) model as a framework, data were obtained from a series of three in-depth interviews with each participant and analyzed through a grounded theory approach. The significance of friendship was noted across all stages of the LID model. Based upon my findings and the suggestions put forth by the participants, a number of recommendations are made for higher education research and practice.

This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19.

This is a single case study framed by Foucault's governmentality concept. The data was collected through interviews with key institutional actors and triangulated against decrees, circulars, ordinances and other publicly available documents.

The accounting tools of governmentality are always incomplete. Sometimes unique situations and crises help us to revise and improve the tools we have. Other times, they demand entirely new tools.

Accounting needs both things to count and a context to count them. In the case of food assistance, what is counted is people. In Turin's case, many people had never been counted – either because there was no need or because they were unaccounted for by choice. Now, the government was accountable for the welfare of both. Thus, new classification systems emerged, as did organisational and accounting solutions.

Although the accounting-for-disasters literature is diverse, studies too often favour the macro social, economic and political issues surrounding crises, neglecting the micro issues associated with governmentality and calculative practices.

Firms are advocating for social change to a growing extent, but the performance implications of corporate activism are not clearly understood. This study aims to introduce social nonmarket strategy (SNMS) as a goal-directed form of corporate activism, explore whether such strategy harms corporate financial performance (CFP), and assess the buffering potential of effective market-based strategy and good standing with stakeholders.

A reflective measurement model and all hypothesized relationships were tested using consistent partial least squares structural equation modeling on a data set of 202 US-based small, medium, and large manufacturing and service firms.

SNMS is positively related to good standing with stakeholders but negatively related to CFP. By contrast, a higher market strategy (MS) is positively associated with both stakeholder performance and CFP. MS and stakeholder performance buffer but do not fully neutralize the adverse financial effect of SNMS.

Firms undertaking SNMS face serious risks. However, effective MS and higher levels of stakeholder performance can buffer but not fully neutralize the adverse financial effect of SNMS.

This research introduces SNMS as a goal-directed form of corporate activism, establishes the conflicting performance effects of such strategy and estimates the buffering potential of MS and stakeholder performance.

Integrated health and social care initiatives are increasing and health and social care systems are aiming to improve health and social outcomes in disadvantaged groups. There is a global dialogue surrounding improving services by shifting to an integrated health and social care approach. There is consensus of what is “health care”; however, the “social care” definition remains less explored. The authors describe the state of “social care” within the current integrated care literature and identify the depth of integration in current health and social care initiatives.

A narrative literature review, searching Medline, PsychINFO, CINAHL, PubMed, Scopus and Cochrane databases and grey literature (from 2016 to 2021), employing a search strategy, was conducted.

In total. 276 studies were eligible for full-text review, and 33 studies were included and categorised in types: “social care as community outreach dialogues”, “social care as addressing an ageing population”, “social care as targeting multimorbidity and corresponding social risks factors” and “social care as initiatives addressing the fragmentation of services”. Most initiatives were implemented in the United Kingdom. In total, 21 studies reported expanding integrated governance and partnerships; 27 studies reported having health and social care staff with clear integrated governance; 17 had dedicated funding and 11 used data-sharing and the integration of systems’ records.

The authors' demonstrate that social care approaches are expanding beyond the elderly, and these models have been used to respond to multimorbidity [including coronavirus disease 2019 (COVID-19)], targeting priority groups and individuals with complex presentations.

The purpose of this paper is to provide an example of best practice towards enhancing employability in the cross-sectoral labour market for doctorate-holders. This was achieved through an Erasmus+ KA2 (Strategic Partnership) skills development project which created a training programme (TRANSPEER) involving a multi-disciplinary cohort of researchers at a range of career stages, drawn from universities in Norway, Portugal, Sweden and the UK.

Research support staff designed and delivered four transnational training events for the cohort, with the overarching theme of enhancing researcher employability. An initial skills awareness survey of the researcher cohort was undertaken prior to the start of the programme; this survey was repeated after each event. An additional aim of the project was the development of the consortium’s research support staff through exposure to the facilitation techniques and methodologies of their international colleagues.

The findings indicate that transnational collaboration in researcher development enhances the learning environment for participating researchers and provides significant professional development opportunities for both researchers and researcher developers. The findings further suggest the benefits of mixing cohorts across career stages and engaging researchers with novel and interactive approaches on themes not typically addressed in academic competence development offerings.

Transversal skills development cooperation between universities – especially transnational cooperation – is rare. Even more so is the professional development of research support staff in a transnational context. This paper outlines the benefits of such collaborative activities.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

The purpose of this paper is to develop a holistic understanding of extant studies addressing the impact of commercialization on fans of elite sports.

In doing this, the authors performed a structured review of 42 academic articles published between 1992 and 2020 that all focus on how fans respond and are affected by the commercialization of elite sports.

The structured review shows that the impacts of commercialization on fans relate to four different themes. These are (1) fan identity, (2) fan attitudes, (3) fan emotions and (4) fan behaviours. However, the analysis also shows that research within each category is largely scattered, and more research within each category is needed.

The paper highlights the complex and dynamic nature of commercialization. It presents a research agenda for future research and emphasizes a need to integrate the interests of several stakeholders when managing the impacts of elite sport commercialization.