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This paper is a proposal to provide for the poor – those earning insufficient incomes to satisfy their needs and the unemployed – by enabling them to acquire dividend-paying (and voting) shares in the companies that produce the goods and services consumed in society. It will be accomplished by: (1) establishing a mortgage loan at birth for every newborn child; (2) the loans will be taken out by each of the major producing companies (plus start-ups) in the names of the children as firms do their annual planning; (3) the amount of the loan will be increased annually when the companies plan for succeeding years; (4) a portfolio of new assets – stocks and bonds – in the companies will be purchased with the funds from the mortgage loan; (5) the loan will be repaid over a period of years from the dividends paid by the companies. Once redeemed, the assets, and their future earnings, will belong to the person in whose name the mortgage loan was established. Should the program include all newborns, rich and poor in the name of fairness, when today's cohort reaches maturity, every member of society will be a shareholder in a variety of wealth producing companies that pay regular dividends. The proposal will not require funds from the government and no additional taxes will have to be raised.

This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.

The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.

By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.

The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.

Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.

There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.

This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.

Today, many countries strive to develop their small and medium scale enterprises (SMEs) sectors because of their acknowledged capacity to facilitate the optimal utilization of locally available resources while engaging local technology for the production of goods and services for local consumption as well as export trade. Also in area of agriculture, these enterprises serve as means of sustainable food production, improve employment generation, combat food shortage, and enhance economic growth and development. However, the growth performance of this sector in Nigeria has been dwindling over time, which requires government expenditure (GE) policy intervention. Therefore, this study examines the influence of public expenditure on the growth of SMEs in Nigeria employing unit root and co-integration tests for the period 1981–2019. The results reveal that SMEs and selected macroeconomic variables have a long-run relationship with SMEs output performance. It also shows that GE has direct and significant impact on the growth of SMEs in Nigeria, while government deficit financing (GDF) has adverse and insignificant effects on the Nigeria SMEs both in the short- and long-run period. Inflation rate (INF) has an inverse but significant effect on the growth of SMEs in Nigeria both in the short- and long-run periods. This study thus recommends, among others, that government should ensure the proper management of capital expenditure and recurrent expenditure in raising the growth of SMEs in Nigeria to achieve inclusive growth.

Saudi Arabia (SA) is amongst the few countries with a significant foreign workforce who are employed in the higher education sector. More specifically, 39% of SA's academic staff members are foreign nationals and 63% of that proportion occupy professorial positions. Drawing from a workforce localisation perspective, the study was framed as an exploration of equity and social justice amongst Saudi nationals and foreign nationals in a university work setting. The authors employ the lens of how human resource development (HRD) opportunities are administered.

Following the choice of an exploratory qualitative study, the authors employed a multi-case study approach where each of the six universities represented a unit of analysis.

The authors found that nationality differences influenced access to HRD opportunities. These differences are reinforced by practices associated with procedural processes, managerial discretion and selective restrictions in accessing HRD opportunities.

The findings have both practical and social implications, specifically for the SA government's strategic vision of developing local human capabilities.

The workforce localisation agenda within the higher education sector has both a compounding effect on local human capital and supports SA's 2030 Vision and human capital target. Nonetheless, perceived inequity and injustice in accessing HRD opportunities by foreign nationals potentially undermine morale, academic quality standards and research performance, which impacts the development of future human capital and the ‘Saudization’ goals.

The purpose of this study was to explore the concept of distrust of traditional banking institutions as a factor that can explain the choice to remain unbanked in a marketplace that is designed to be financially inclusive.

Earning, spending, saving and borrowing data collected between May 2021 and February 2022 from 17,819 consumers living in the United States were used to examine the factors associated with distrust of banks. Using a conceptual framework borrowed from the health services profession, the study was conducted in two stages. At the first stage, distrust among the unbanked and banked was estimated using a Boruta-random forest algorithm. At the second stage of the analysis, a logit regression model was estimated to validate the variables identified in the Boruta-random forest analysis.

Results from the analyses show that distrust of banks is multi-layered where being older, believing the country is heading in the wrong direction and being less confident in one's ability to obtain a personal loan in the amount of $1 to $999 are important factors related to distrust of banks among the unbanked.

This study shows how an ensemble machine learning technique based on a decision-tree methodology can be used to obtain unique insights into complicated data and large datasets within the bank marketing field.

The paper provides a discussion about ways domains of trust and specific variables can be utilized to address the persistent problem of financial exclusion in the United States. Implications for bankers, researchers, educators and policymakers are provided.

The absence of effective stakeholder engagement at the early planning and implementation stages impact projects negatively. However, the role of stakeholders in Sustainable Procurement (SP) is not well recognized and as such there is limited involvement of stakeholders in sustainable procurement of public (SPP) works. This research aims to examine the barriers to stakeholder engagement in SPP works.

A survey of 104 respondents from eight procurement entities of tertiary institutions in Ghana was undertaken and validated with seven procurement experts. After satisfying all the necessary tests of reliability of the survey instrument and sample size, the data was subjected to the Principal Component Analysis (PCA) to determine the critical barriers.

The study's results indicate that there are three cluster of barriers to stakeholder engagement in SPP works. They are organisational structures and knowledge driven factors, attitudinal and stakeholder fatigue and relational and information sharing processes.

This study offers relevant data for policy makers, organisations and local communities in establishing controls against barriers to stakeholder engagement. Furthermore, this research presents policy makers with recommendations to improve communication and organisational policies in enhancing stakeholder participation in SPP works in Ghana and other developing countries.

Although studies on SP has increased with time, issues such as obstacles to stakeholder engagement in SP remain unexplored. Empirical data presented in this study bridges the gap that exists on the barriers of stakeholder engagement in SPP works in the Ghana Construction Industry.

Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health officials were concerned with the relatively lower rates of uptake among certain racial/ethnic minority groups. We suggest that this may also be patterned by racial/ethnic residential segregation, which previous work has demonstrated to be an important factor for both health and access to health care.

In this study, we examine county-level vaccination rates, racial/ethnic composition, and residential segregation across the U.S. We compile data from several sources, including the American Community Survey (ACS) and Centers for Disease Control (CDC) measured at the county level.

We find that just looking at the associations between racial/ethnic composition and vaccination rates, both percent Black and percent White are significant and negative, meaning that higher percentages of these groups in a county are associated with lower vaccination rates, whereas the opposite is the case for percent Latino. When we factor in segregation, as measured by the index of dissimilarity, the patterns change somewhat. Dissimilarity itself was not significant in the models across all groups, but when interacted with race/ethnic composition, it moderates the association. For both percent Black and percent White, the interaction with the Black-White dissimilarity index is significant and negative, meaning that it deepens the negative association between composition and the vaccination rate.

The analysis is only limited to county-level measures of racial/ethnic composition and vaccination rates, so we are unable to see at the individual-level who is getting vaccinated.

We find that segregation moderates the association between racial/ethnic composition and vaccination rates, suggesting that local race relations in a county helps contextualize the compositional effects of race/ethnicity.

Emergence of COVID-19 has posed a big challenge around the world demanding responsible behavior at all levels for effective mitigation of its adverse effects on humanity. Despite deadly nature of the pandemic, people yet tend to violate the lockdowns, social distancing, and related protective measures. This study presents a critical view and identifies underlying causes of the deviant behavior of masses. It highlights specific areas where responsible leadership can make a difference in fighting the pandemic from organizational perspective.

Qualitative data collected through in depth interviews from three different countries - Pakistan, Turkey and Malaysia. The data was collected thrice with time lags and integrated view has been presented in this study.

The study finds that perceptual dissonance, cost of protective behavior, reactive attraction and perceived triviality of protective measures are some of the main causes of deviant behavior.

Although the data have been collected from three countries, yet smaller sample size remains a limitation of the study. Similarly, the longitudinal data was collected once in each wave of COVID-19 and its increased frequency could make findings more reliable.

The findings provide an “analysis template” for responsible leaders to analyze any crisis situation in future. In the light of findings, leaders can locate causes of deviant behavior and the way they can influence behavior of employees in a crisis.

The study is highly valuable in analysis of social dimension of COVID-19 crisis at organizational level. It clearly highlights the significance of social and financial support by responsible leaders for influencing the protective intentions of employees in an emergency situation.

The organizational perspective and the responsibilities of leaders for fighting the pandemic has not been adequately explored. This study has investigated the likely causes of deviant behavior of employees in adoption of protective measures. It also highlights the areas where responsible leaders can make a difference in inducing protective behaviors.