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Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk disclosures in the integrated reports are readable and unbiased.

The readability and narrative tone of South African listed companies' risk and risk management disclosures as disclosed in their integrated reports are analysed using automated software for the Top 40 JSE listed companies from 2015 to 2019.

The results show that risk and risk management disclosures are unreadable and lack any improvement in readability during the period. Additionally, these disclosures are biased toward narrative tones signalling communality and certainty.

The study adds to the literature on the readability of corporate reports, by focussing on the readability and narrative tone of risk and risk management disclosures during a period of increased scrutiny over the content of such disclosures. Also, by analysing risk disclosure and risk management disclosure separately, and by performing trend analysis to determine whether requirement changes related to content (specifically King IV) affect readability and narrative tones.

Tourism recovery after the pandemic has failed to take the path leading to sensitivity and humaneness at destination level. This chapter argues that to open this path, we need to confront the belief that tourists are self-centred, fun-driven and cheating individuals. This view on tourists and more generally human beings is central to the neoliberal understanding of consumers. It has moreover taken a strong grasp on the mind of economists, politicians, academics and the public at large.

To counteract this idea, I call upon Aristotle's discussion of friendship. In Nicomachean Ethics, Aristotle distinguishes between three forms of friendship: of utility, of pleasure, and of goodwill. Utility implies a relationship where people befriend each other in virtue of some good or service that they get or expect to get from each other. Friendships of utility, therefore, imply reciprocation. Friendships of pleasure can also be understood as a form of reciprocal altruism. However, friendships of goodwill are different because they are felt for others for their own sake and not in expectation of a favour in return. Friendships of goodwill include therefore others who may not be able to reciprocate, such as tourists staying only a short time at a destination. Looking through the lens of friendships of goodwill, one could argue that all tourists, including short-stay visitors, will be friendly and caring towards their hosts.

This chapter explores the soundness of friendships of goodwill in the light of more recent research on human nature. It also discusses its implications for our understanding of human beings, the relationship between hosts and guests, and ultimately the opportunity to steer tourism along a more sensitive, human and sustainable path.

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

This paper aims to enrich knowledge management theory and practice by investigating how boundary spanners’ willingness to share their knowledge contributes to innovation success and by examining the contingent role of market turbulence.

Cross-sectional survey data were collected from 296 top income Hungarian firms. Structural equation modelling with bootstrap procedures was used to test the hypotheses.

Boundary spanners’ willingness to share their knowledge has a dual effect on innovation success, which is captured by new product development innovativeness and performance. It has a direct effect on both new product development innovativeness and performance, and it has a mediated effect on new product development performance, where new product development innovativeness serves as a mediator. The study’s results indicate that these effects are robust and not contingent on the turbulence of the firm’s marketplace.

This study’s respondents were managers in boundary-spanning positions charged with the task of linking the organisation with its external environment. Owing to their proximity to the external environment, their evaluation of market turbulence may be distorted.

Maintaining the willingness of managers in boundary-spanning positions to share what they know is essential to the continuous creation of superior new product development performance. Hence, firms should develop organisational cultures where employees’ knowledge-sharing willingness is presented as an important asset. While turbulent markets may be unpredictable and hostile, firms should not adjust their knowledge management practices.

Building on the research on knowledge sharing, boundary spanning theory and contingency theory, this paper increases the understanding of the salient factors that are often implicitly assumed in mechanisms involved in transforming knowledge into new product performance. This is the first empirical study to focus on boundary spanners’ knowledge behaviour and to consider the contingent role of market turbulence in knowledge management.

This article reports on the intrapersonal, interpersonal and ecological factors that shaped the professional identity (PI) construction of five ESL Malaysian pre-service teachers (PSTs) during microteaching classes and teaching practicum.

The study is qualitative in nature aiming to give voice to ESL PSTs and allow them share their personal experience while constructing their professional identity. The semi-interview data were supported by observation data to validate what PSTs report in their interview. The researchers chose junctural points in the PI construction journey to follow the developmental line of PI growth and to live the experience with the participant. The project was a co-construction of knowledge and enabled a more comprehensive understanding of the phenomenon.

This inquiry revealed that PI is dynamic and changing constantly as one reinterprets and reevaluates self and interact and react to the various intrapersonal, interpersonal and ecological factors in their context. At the intrapersonal level, lack of practical experience and intrinsic motivation and sense of low self-efficacy created a perception of low PI in the beginning of the simulated practice. The findings also show that supportive interpersonal relationships developed within a facilitating context such as the simulated teaching class smoothed the emergence of high PI. However, when the interpersonal relationships and ecological context in the practicum settings were challenging, they hindered PI development and led to a PI crisis.

The article offers recommendations to enhance the pivotal role of teaching practice during PSTs' journey of becoming.

This study was conducted in one of the understudied contexts in regards of PI construction. It captured a holistic view of the PI construction. It showed that the interplay of interpersonal and intrapersonal factors, in addition to ecological factors, is not isolated from each other. On the contrary, they were like a cycle circumscribing the PSTs and impact their PI construction. Hence, the authors believe that the study contributed with a comprehensive understanding of pre-service PI construction.

This study aims to explore the difference in cognitive strategy use during observed occupational performance between and within different levels of impaired awareness of deficits of individuals with acquired brain injury (ABI).

A cross-sectional study (N = 24) of individuals with ABI receiving rehabilitation and with the capacity to demonstrate goal-directed behaviour (Allen cognitive level screen score = 4.0) was undertaken. Cognitive strategy use during occupational performance of daily activities (measured with the perceive, recall, plan and perform [PRPP]) was evaluated between and within different awareness levels (awareness levels measured by the self-regulation skill interview). Statistical analyses, using independent t-test, Mann Whitney U test, ANOVA and Friedman test, were executed.

Significant differences were shown for both strengths and weaknesses in cognitive strategy use between emergent (n = 13) and anticipatory awareness (n = 11) groups on PRPP items “perceive”, “sensing” and “mapping”; and “searches”, “recall steps”, “identify obstacles”, “calibrates”, “stops”, “continues” and “persists”. Within emergent awareness group, participants scored lowest related to “perceive”, “plan”, “sensing”, “mapping”, “programming” and “evaluating”. Within anticipatory awareness group, participants scored lowest related to “plan”, “programming” and “evaluating”.

This study showed differences in cognitive strategy application during task performance in individuals with emergent or anticipatory awareness deficits that fit with theoretical expectations. It is recommended to make use of the PRPP assessment results (strengths and weaknesses in cognitive strategy application) to support the level of awareness determination. The PRPP assessment results and the level of awareness tailor the clinical reasoning process for personalised intervention planning and cognitive strategy training.

Because impaired awareness has so much impact on the course and outcome of rehabilitation (Rotenberg-Shpigelman et al., 2014), in clinical practice, it is of paramount importance to be aware of the level of awareness of the client (Smeets et al., 2017) and the effect on occupational performance.

Previous studies have shown a link between mental health functioning and involvement in HIV risk practices. The present research examines how well one specific group of men who have sex with other men (MSM) fare in terms of their mental health functioning, and then focuses on how mental health functioning relates to HIV risk practices in this population. The study was based on a national random sample of 332 MSM who use the Internet to seek men with whom they can engage in unprotected sex. Data collection was conducted via telephone interviews between January 2008 and May 2009. Depression is more common among men in this population than in the adult male population-at-large. All other measures of mental health functioning that were examined (self-esteem, impulsivity, current life satisfaction, optimism about the future) indicated low rates of mental health problem. Contrary to expectations, in nearly all instances, mental health functioning was not related to HIV risk practices.

More work needs to be done to understand the causes of depression among these men, and to assess how, if at all, depression relates to risk practices in this population. These findings suggest that factors other than mental health problems must be considered if one wishes to understand HIV risk taking in this population.

According to thesaurus definitions, the absurd translates as “ridiculously unreasonable, unsound, or incongruous”; “extremely silly; not logical and sensible”. As further indicated in the Latin root absurdus, “out of tune, uncouth, inappropriate, ridiculous,” humor in absurd registers plays with that which is out of harmony with both reason and decency. In this article, the authors make an argument for the absurd as a feminist method for tackling heterosexism.

By focusing on the Twitter account “Men Write Women” (est. 2019), the rationale of which is to share literary excerpts from male authors describing women's experiences, thoughts and appearances, and which regularly broadens into social theater in the user reactions, the study explores the critical value of absurdity in feminist social media tactics.

The study proposes the absurd as a means of not merely turning things around, or inside out, but disrupting and eschewing the hegemonic logic on offer. While both absurd humor and feminist activism may begin from a site of reactivity and negative evaluation, it need not remain confined to it. Rather, by turning things preposterous, ludicrous and inappropriate, absurd laughter ends up somewhere different. The feminist value of absurd humor has to do with both its critical edge and with the affective lifts and spaces of ambiguity that it allows for.

Research on digital feminist activism has largely focused on the affective dynamics of anger. As there are multiple affective responses to sexism, our article foregrounds laughter and ambivalence as a means of claiming space differently in online cultures rife with hate, sexism and misogyny.

The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting professionals in Sri Lanka.

A quantitative research approach was adopted to identify the statistical gap of the management accountant’s role and society’s expectations. Four business sectors were selected from Colombo Stock Exchange as of 31 December 2018. Sample consisted of 160 entities; 480 questionnaires were distributed among three stakeholders (financial accountant/manager, management accountant and human resource manager). Out of the 228 responses received, only 171 responses were usable. Exhibiting an overall response rate of 35.6 per cent.

The role expectation of management accountants varies significantly across the selected business sectors in Sri Lanka. There is an increasing demand for contemporary management accounting skills in Sri Lanka.

The insights of this study would be of use to policy makers and policy implementers to examine and develop remedial measures to enhance the creditability and transparency of the management accounting profession in Sri Lanka. Academic and professional educational providers can identify future trends and necessary skills of management accounting to improve management accounting curriculum.

The evidence from this study contributes to the literature of societal importance of management accounting from a Sri Lankan perspective.