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The current booming development of smart cities poses new requirements and challenges for their internal infrastructure development. This article aims to explore the questions of: What is the level of social sustainability of smart city infrastructure today? and What are the core contents and paths to improve this level?

With the theme of public participation in the social sustainability evaluation of smart city infrastructure in the context of big data, this study mainly makes a systematic literature review of the Web of Science's Science Citation Index Expanded and Social Sciences Citation Index databases. After collection and screening, 199 documents were finally obtained.

It is found that the level of social sustainability of smart city infrastructure is still low, and public participation can provide solutions to the difficulties and challenges involved in its development, while big data technology can broaden the channels for public participation and promote the development of smart city-related components in the process, including smart city infrastructure.

This article summarizes the internal mechanisms of smart cities at the theoretical level and analyzes the social sustainable development of smart city infrastructure. In practice, the shortcomings in this field are identified and suggestions are provided on how to carry out digital public participation, which has practical reference value.

In modern societies, consumer well-being is dependent on choices regarding complex services, such as investments, health care, insurance and lending. However, evaluating costs of such services is often difficult for consumers due to a combination of limited cognitive resources and complexity of the service. The purpose of this study is to empirically examine to what extent three specific consequences of complexity influence consumer tendencies to make mistakes when evaluating the costs (or price) of complex services.

Three studies were conducted (survey: n = 153, experiment: n = 332 and conjoint analysis: n = 225), all focusing on how consumers evaluate costs in the complex mutual fund setting.

The authors find that consumers struggle with estimating and using cost information in decision-making in the complex services setting. Consumers of complex services frequently underestimate the costs over the long-term, may see costs as a signal of service quality and are susceptible to influence from presentation formats when evaluating costs.

The study investigates mutual funds, which is one example of a complex service. In order to get a full picture of how consumers deal with costs in complex setting, future research needs to expand this focus to other types of complex services.

The results have implications for both marketers of complex services and policymakers. For marketers, this paper highlights that competing with a low-cost strategy may be difficult in the complex services setting as consumers may lack the ability to actually evaluate what they pay over the long term. For policymakers, increased simplification of prices may be an attractive option. However, it is important that this simplification is done in a way that increases the possibility to compare prices.

As complexity influences several aspects of decision-making, an understanding of how consumers evaluate costs in complex settings is dependent on taking a multidimensional research approach. This paper makes a novel contribution to the literature on pricing by showing that consumers struggle with multiple aspects when evaluating costs in complex contexts. Understanding these effects is important to policy, as well as to research on the cognitive value of simplicity that is currently gaining traction in marketing research.

This study investigates the sustainability models of non-profit and hybrid organizations, which aim to balance economic, social and environmental objectives. The research introduces the Sustainability Model Canvas to analyze these organizations and identify common patterns, unique characteristics and managerial insights to balance the triple bottom line.

The research utilizes the Sustainability Model Canvas to examine the sustainability models of 200 non-profit and hybrid organizations. Data were collected from secondary sources, including articles, reports and websites. The analysis was conducted using the activity system theoretical framework, which helped to identify design elements and themes within the business models of the studied organizations.

The study reveals four primary sustainability model patterns: donated income, earned income, public income and auto-generated income. An additional mixed approach pattern is identified, combining elements from the four primary patterns. The research highlights the parallels between these sustainability models and multi-sided platform business models, offering managerial suggestions for leveraging these patterns to achieve sustainability.

The study is based on secondary data, which may limit the depth of insights compared to primary data collection. At the same time, the chance to consider hybrid organization through multi-sided platform lenses provides relevant contributions to both the literature streams.

The identified sustainability model patterns and managerial suggestions can serve as blueprints for non-profit and hybrid organizations aiming to design or innovate their sustainability models. The Sustainability Model Canvas offers a practical tool for organizations to visualize and balance their triple bottom line objectives.

The research underscores the importance of integrating social and environmental considerations into business models, promoting a holistic approach to sustainability that can lead to broader social and environmental benefits.

This research contributes to the business model literature by extending the focus beyond traditional profit-oriented organizations to include non-profit and hybrid organizations. The introduction of the Sustainability Model Canvas provides a new tool for designing and analyzing sustainability-oriented business models. The study also suggests considering sustainability models as multi-sided platforms, offering new insights for both academic and practical applications.

The current paper aims to discuss the implementation of Green Lean Six Sigma (GLSS) in the food industry to improve sustainable practices. The focus is more specifically on dairy processors to ascertain the current state of the literature and aid future research direction.

Utilising a systematic literature review (SLR), the paper addresses various terms and different written forms in the literature. The study characterises the current deployment of GLSS in the food industry and explains the reported benefits of this approach.

GLSS, a concept that has yet to be fully explored in the food industry, as in other sectors, holds significant potential to enhance the food industry’s sustainability practices. The dairy sector, a subsector of the food industry known for its high greenhouse gas emissions, is a prime candidate for the application of GLSS. In instances where it has been applied, GLSS has demonstrated its effectiveness in improving sustainability, reducing waste, lowering greenhouse gas emissions and minimising water usage. However, the specific tools used and the model for GLSS implementation are areas that require further study, as they have the potential to revolutionise food industry operations and reduce their environmental impacts.

Benchmarking of this research by the food industry sector and by academics can aid understanding of the practical application of GLSS tools and aid implementation of these practices to evolve the dairy processing sector in the next decade as sustainability champions in the sector.

This study extensively analyses GLSS in the food industry, with a particular focus on dairy processors.

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

This paper explores the potential that block teaching offers to enhance employability in the context of large-scale classes. It suggests that block teaching, with its condensed structure, necessitates curriculum innovation, fosters participatory learning and peer-to-peer networking, and has been shown to increase student focus and enhance engagement and attainment, especially amongst diverse learners. As these are the same challenges that large-scale teaching faces, it is proposed that intensive modes of delivery could be scaled up in a way that may help to mitigate such problems as cohorts in business schools continue to increase in size.

The paper is based on secondary research and provides an overview of literature that looks at block teaching, followed by that which explores the challenges of large-scale teaching contexts. It compares and contrasts the gaps in both to suggest a way that they could be combined.

The paper provides key insights into changes in the contemporary landscape of teaching within UK business schools, which have seen increasingly large cohorts and draws out the key strengths of intensive modes of delivery, which include helping students to time manage effectively, encouraging curriculum innovation and the creation of participatory learning opportunities as well as providing closer personal relationships between students and staff. Outlining some of the well-documented issues that can arise when teaching larger cohorts, the paper suggests that scaling up blocked delivery may offer a new way help to overcome them.

Because of the chosen research approach, the research results are subject to generalisation. Therefore, researchers are encouraged to test the proposed propositions in large-scale teaching scenarios.

This paper includes implications for the development of innovative modes of teaching in the context of large cohorts, an experience that is increasingly common amongst British business schools and beyond.

This paper brings together two bodies of literature for the first time – that of intensive modes of teaching and that focuses on large-scale teaching contexts – for the first time to show how the former may help to overcome some of the key issues arising in the latter.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This paper explores the effects of land education on the practice of a White social studies teacher educator who wanted to teach about the ecological crisis.

The teacher educator used self-study methodology to analyze her experiences with local Indigenous leaders when she was a high school social studies teacher and currently as a social studies methods professor. Data sources included journals, field notes, course-related materials, and formal writings.

Through experiences, Indigenous leaders helped the teacher educator identify contrasting cultural paradigms to broaden her understanding of where she lives. This learning enabled the teacher educator to use the two paradigms in her teaching about place and the ecological crisis.

This research shows inner work that can position teacher educators to understand the value of Indigenous wisdom regarding place when teaching about the ecological crisis.

This study aimed to investigate the lesbian, gay, bisexual, transgender and queer (LGBTQ) hotel selection criteria.

A thematic analysis was performed to explore 104 LGBTQ traveler comments based on TripAdvisor's top five LGBTQ hotels in Thailand.

The results indicated that tangible and intangible hotel attributes influence the LGBTQ community's hotel selection.

The results emphasize the need for hoteliers to understand the diversity of the LGBTQ community's hotel selection criteria and adjust or adopt different marketing strategies to engage and attract LGBTQ travelers.

This study contributes to the tourism literature by showing the importance of recognizing the LGBTQ community's hotel selection criteria and providing recommendations to improve product quality and services of hotels.