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Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

Given the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research through evidence gained from academic accountants in Australia.

Extant literature is complemented with interviews of accounting academics in Australia to reveal the challenges and opportunities facing interdisciplinary researchers and reimagine prospects for the future.

Evidence indicates that accounting academics hold diverse views toward interdisciplinarity. There is also confusion between multidisciplinarity and interdisciplinarity in the journals in which academic accountants publish. Further, there is mixed messaging among Deans, disciplinary leaders and emerging scholars about the importance of interdisciplinary research to, on the one hand, publish track records and, on the other, secure grants from government and industry. Finally, there are differing perceptions about the disciplines to be encouraged or accepted in the cross-fertilisation of ideas.

This paper is novel in gathering first-hand data about the opportunities, challenges and tensions accounting academics face in collaborating with others in interdisciplinary research. It confirms a discouraging pressure for emerging scholars between the academic research outputs required to publish in journals, prepare reports for industry and secure research funding, with little guidance for how these tensions might be managed.

This study aims to demonstrate what myths of and about science are reproduced in this popular cultural work (movie – “Oppenheimer”). This is done by examining the unconscious hegemonic positions supported by the reproduction of stereotypical and mythical images of science.

Content/Text Analysis: The conceptual analysis of a cultural text – a film (“Oppenheimer”) – through a theoretical apparatus (B. Latour’s theory).

The film demonstrates its reproduction of three distinct elements. Firstly, it exhibits classic scientistic clichés pertaining to technoscience. Secondly, it highlights the replication of the individualized monomyth about the (super) hero, leading to the exclusion of the intricate conditions of technoscience’s existence. Lastly, the film aligns with the Californian ideology, as proposed by Barbrook.

The value of the text is twofold: (1) To show that the classical approaches of Bruno Latour are still relevant. (2) To show what hidden premises and myths about technoscience are being propagated through a work of pop culture (the film “Oppenheimer”) and, in effect, to show what kind of influence of cultural hegemony is at work here.

This paper aims to illustrate, by means of a content analysis of 278 weekly School Meeting minutes, the ways in which student voice is actualized in one democratic free school in Germany.

This paper uses a qualitative content analysis methodology of 278 weekly School Meetings minutes.

This paper uses Fielding’s (2012) patterns of partnership typology to illustrate what counts as student voice and participation in a democratic free school.

Limitations included being reliant on translations of German texts, some missing minutes from the entire set, the lack of a single author for the minutes (and thus degree of detail differs) and the fact that the School Meeting minutes make reference to other meetings for various sub-committees for which no minutes exist, and thus, findings on the degree of student voice may be limited. And because this is a study of one school, generalizability may be difficult. Future research into these sub-committee meetings would prove helpful as well as content analyses of other democratic free schools’ meeting minutes.

This study can help people more deeply understand what goes on in democratic free schools and what student voice and participation can mean within this context.

Preventative health services are keen to identify how to engage men and increase their participation, thus improving health, well-being and life expectancy over time. Prior research has shown general gender norms are a key reason for men’s avoidance of these services, yet there is little investigation of specific gender norms. Furthermore, masculinity has not been examined as a factor associated with customer vulnerability. This paper aims to identify the relationship between gender norm segments for men, likely customer vulnerability over time and subjective health and well-being.

Adult males (n = 13,891) from an Australian longitudinal men’s health study were classified using latent class analysis. Conditional growth mixture modelling was conducted at three timepoints.

Three masculinity segments were identified based on masculine norm conformity: traditional self-reliant, traditional bravado and modern status. All segments had likely customer experience of vulnerability. Over time, the likely experience was temporary for the modern status segment but prolonged for the traditional self-reliant and traditional bravado segments. The traditional self-reliant segment had low subjective health and low overall well-being over time.

Practitioners can tailor services to gender norm segments, enabling self-reliant men to provide expertise and use the “Status” norm to reach all masculinity segments.

The study of customer vulnerability in a group usually considered privileged identifies differential temporal experiences based on gender norms. The study confirms customer vulnerability is temporal in nature; customer vulnerability changes over time from likely to actual for self-reliant men.

Social interaction in comment sections has become a key factor for backers' decision making in crowdfunding platforms. However, current research on the two-way social interaction in crowdfunding is insufficient, and there exist inconsistent conclusions. This study focuses on the social interaction between creators and backers and explores its influence on the successful exit of crowdfunding projects.

The extended Cox model is used for the empirical analysis of 1,988 crowdfunding projects on the Modian (www.modian.com) platform, a crowdfunding platform for cultural and creative projects in China. The two-way social interaction is reflected in comment quantity and sentiment, as well as reply rate.

Results reveal an inverted U-shaped relationship between comment quantity/sentiment and the successful exit of crowdfunding projects. This relationship is strengthened by high reply rate.

This study focuses on comment quantity and sentiment. The inverted U-shaped results reconcile previous conclusions. Replies from creators are regarded as a separate factor, and their moderating role is explained. The study research proves the importance of social interaction in crowdfunding platforms and provides suggestions for backers, creators and platform managers.

This paper will challenge normative disaster studies and practice by arguing that thriving communities require the pursuit of imperfection and solidarity. The authors use Lewis Carroll’s Looking-Glass World as a lens to critique both how disasters are understood, and how disaster researchers and practitioners operate, within a climate-change affected world where cultural, political and historical constructs are constantly shifting.

The paper will undertake an analysis of both disasters and disaster studies, using this unique (and satirical) critical lens, looking at the unfolding of systemic mistakes, oppressions and mal-development that are revealed in contemporary disasters, that were once the critiques of Lewis Carroll’s Victorian-era England. It shows how disaster “resilience-building” can actually be a mechanism for continuing the status quo, and how persistent colonizing institutions and systems can be in reproducing themselves.

The authors argue the liberation of disaster studies as a process of challenging the doctrines and paradigms that have been created and given meaning by those in power – particularly white, Western/Northern/Eurocentric, male power. They suggest how researchers and practitioners might view disasters – and their own praxis – Through the Looking Glass in an effort to better understand the power, domination and violence of the status quo, but also as a means of creating a vision for something better, arguing that liberation is possible through community-led action grounded in love, solidarity, difference and interconnection.

The paper uses a novel conceptual lens as a way to challenge researchers and practitioners to avoid the utopic trap that wishes to achieve homogenized perfection and instead find an “imperfect” and complex adaptation that moves toward justice. Considering this idea through satire and literary criticism will lend support to empirical research that makes a similar case using data.

As the current Coronavirus 2019 pandemic eases, international tourism, which was greatly affected by the outbreak, is gradually recovering. The attraction of countries to overseas tourists is related to their overall performance in the pandemic. This research integrates the data of vaccination of different countries, border control policy and holidays to explore their differential impacts on the overseas tourists’ intention during the pandemic. This is crucial for destinations to built their tourism resilience. It will also help countries and industry organizations to promote their own destinations to foreign tourism enterprises.

This study proposes an analysis based on panel data for ten countries over 1,388 days. The coefficient of variation is used to measure monthly differences of Chinese tourists’ intention to visit overseas country destinations.

Results show that, for tourist intention of going abroad: border control of the destination country has a significant negative impact; daily new cases in the destination country have a significant negative impact; domestic daily new cases have a significant positive impact; holidays have significant negative impact; daily vaccination of the destination countries has significant positive impact; and domestic daily vaccination have negative significant impact.

First, there is a large uncertainty in studying consumers’ willingness to travel abroad in this particular period because of unnecessary travel abroad caused by the control of the epidemic. Second, there are limitations in studying only Chinese tourists, and future research should be geared toward a broader range of research pairs.

First, from the government perspective, a humane response can earn the respect and trust of tourists. Second, for tourism industry, to encourage the public take vaccine would be beneficial for both the tourism destination and foreign tourism companies. The same effect can be achieved by helping tourists who are troubled by border control.

First, this research provides suggestions for the government and the tourism industry to deal with such a crisis in the future. Second, this study found that vaccination has a direct impact on tourism. This provides a basis for improving people’s willingness to vaccinate. Thirdly, this study proves suggestion for the destinations to build tourism resilience.

This study analyzes the unique control measures and vaccination in different countries during the pandemic, then provides suggestions for the tourism industry to prepare for the upcoming postpandemic tourism recovery. This study is valuable for improving the economic resilience of tourism destinations. Additionally, it helps to analyze the advantages and disadvantages of different restrain policies around the world.

The purpose of this study is to review the role of knowledge management (KM) in disaster management and crisis. Disaster causes many detrimental impacts on human lives through loss of life and damage to properties. KM has been shown to dampen the impact of the disaster on the utilization of knowledge among agencies involved and the local communities impacted by disasters.

Through a bibliometric methodology (co-citation, bibliographic coupling and co-word analysis), this study presents significant themes in the past, current and future predictions on the role of KM in disaster management. In this review paper, 437 publications were retrieved from the Web of Science and analyzed through VOSviewer software to visualize and explore the knowledge map on the subject domain.

Findings suggest that the significant themes derived are centralized to disaster preparedness during disaster and disaster postrecovery. This review presents a state-of-art bibliometric analysis of the crucial role of KM in building networks and interconnection among relevant players and stakeholders involved in disaster management.

The main implication of this study is how the authorities, stakeholders and local community can integrate the KM system within the three stages of disasters and the crucial role of technologies and social media in facilitating disaster management.

To the best of the authors’ knowledge, this is the first study to present a bibliometric analysis in mapping KM’s past, present and future trends in disaster management.

Disasters can affect the important sector of tourism across the world. This study aims to combine qualitative findings from 13 publications to enhance disaster management plans for the security and resilience of the tourist industry.

The authors used Noblit and Hare’s seven-step meta-ethnography method, identifying 13 qualitative studies on tourism disaster management through extensive searches in key databases (WoS, Scopus and Google Scholar), meeting inclusion criteria. NVivo 12 aided in coding, translation and comprehension of related ideas.

Five interrelated and third-ordered conceptual categories were identified: extreme natural and malevolent events, lack of risk management and emerg+ency response, sustainable tourism, tourism resilience factors, disaster awareness and preparedness. Effective strategies demand collaboration, resource allocation and local engagement.

This study offers a novel synthesis of qualitative research in tourism disaster management, enhancing understanding of resilience in the industry. It provides unique insights on cross-cultural dynamics, stakeholder engagement and integrated strategies while showcasing the utility of meta-ethnography in business and management research.