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In this paper, the authors examine the strategies used to reduce labour costs in three public hospitals in South Africa, which were effective and why. In the democratic era, after the revelations of large-scale corruption, the authors ask whether their case studies provide lessons for how public service institutions might re-make themselves, under circumstances of austerity.

A comparative qualitative case study approach, collecting data using a combination of interviews with managers, focus group discussions and interviews with shop stewards and staff was used.

Management in two hospitals relied on their financial power, divisions between unions and employees' loyalty. They lacked the insight to manage different actors, and their efforts to outsource services and draw on the Extended Public Works Program failed. They failed to support staff when working beyond their scope of practice, reducing employees' willingness to take on extra responsibilities. In the remaining hospital, while previous management had been removed due to protests by the unions, the new CEO provided stability and union–management relations were collaborative. Her legitimate power enabled unions and management to agree on appropriate cost cutting strategies.

Finding an appropriate balance between the new reality of reduced financial resources and the needs of staff and patients, requires competent unions and management, transparency and trust to develop legitimate power; managing in an authoritarian manner, without legitimate power, reduces organisational capacity. Ensuring a fair and orderly process to replace ineffective management is key, while South Africa grows cohorts of competent managers and builds managerial experience.

Existing literature shows conflicting views regarding street vendors in a place. They are considered both positive and negative. Their existence has rarely been examined from a combination of place-making and power theories. This research aimed (a) to identify the actors who transform Borobudur Food and Craft Market and the sources of power and actions carried out by these actors and (b) to find out the views of other actors about street vendors.

The design used in this study was an instrumental case study. The data were collected using semi-structured interviews and photo documentation. The sampling technique used was purposive sampling with several participants of as many as 12 persons consisting of 4 street vendors, 4 employees of the state-owned enterprise in charge of the Borobudur tourist site and 4 tourists. The data were analyzed through two-phased coding. To improve the credibility, participant validation was conducted.

This study made new findings. First, in a place, there are formal and informal place-making actors who transform the place with the sources of power they have and the acts of power they carry out. Both formal and informal actors can perform coercive and noncoercive acts of power. This shows the existence of contested power in a setting. Second, street vendors are viewed positively as well as negatively. Comprehensive policies need to be implemented by key actors to minimize the negative sides of the existence of street vendors and optimize the benefits from them.

Data collection was carried out when the Indonesian government implemented restrictions on public activities during the pandemic. At that time, tourism activities were very limited. In the future, researchers can use other techniques such as the self-report visual method because not all street vendors are fluent in expressing their opinions in interviews.

Both central and regional governments and local stakeholders can synergistically carry out a dialogue, seeking common ground to accommodate each other's interests. The next steps are to consistently apply the policies resulting from the dialogue and ensure that each actor plays a role according to their respective portion and authority.

Previous studies typically explain power as the possession of resources and relational attributes. This study has taken a different point of view, namely about acts of power contested in a certain place. Actors who have power are not always those who have formal legitimacy. Informal parties are considered powerless despite having power.

This paper draws on African anti-colonial thought and Black consciousness to propose critical conscious leadership (CCL) as a decolonising leadership approach appropriate for pursuing emancipation, social justice and innovation in a new African university.

I utilised the method of critical discourse analysis to study Ihron Rensburg’s language as he reflected on his leadership at the University of Johannesburg (UJ). The study engaged with Rensburg’s writings and texts on his account of leading the merger and transformation of UJ. The primary text draws from his book “Serving Higher Purposes” (2020).

Through the construction of CCL, the paper proposes alternative tenets for leading transformation towards a new African university. CCL grounds a decolonised and pluriversal new African university’s character premised on a consciously revitalised alternative thinking that will carry the communitarian spirit of Africa in knowledge production, dissemination and consumption in humanising all and serving the greater good. And it operates within the dialectical tensions of the social and economic purpose of higher education (HE), African and global relevance, African and Western paradigms, excellent performance and attainment of social justice.

The proposed CCL offers an alternative leadership approach that responds to the call to “Dethrone the Empire” by centring Blackness in HE leadership, which is crucial for authentic transformation and decolonisation.

The government of Ghana since independence has undertaken steps to develop educational infrastructure setup. This notwithstanding, the educational sector is beset with challenges such as low-quality education and low enrolment rates in Senior High Schools (SHS) of children from large households, among others. Given the myriad of challenges bedevilling the education sector, there have been calls for collaboration among public leaders to promote education. The paper, therefore, examines traditional leaders' roles in promoting quality education in Ghana.

Through a desk review approach, the study examines the role of traditional leaders in promoting quality education in Ghana. This approach was adopted due to its flexible nature.

The study found that traditional leaders have provided educational materials and resources to deprived schools. They have established scholarship schemes for needy but brilliant students, promoted gender parity in education, constructed educational facilities and promoted a healthy teaching environment.

The paper provides stakeholders in Ghana’s educational sector with the opportunity to review educational policies and include traditional leaders to influence educational policies. The recommendations call for support from the GETFUND and Scholarship Secretariat of Ghana to assist community-initiated projects and scholarship schemes established by traditional leaders.

The paper provides evidence to support the importance of traditional leadership, which has come under criticism from a democratisation perspective in contemporary times.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

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.

Purpose: Twenty-first-century leaders operate in an unpredictable and complex business environment. The COVID-19 pandemic highlighted the VUCA (volatility, uncertainty, complexity, and ambiguity) nature of the business milieu and proved to be a real-life test for organisations and their leaders. It brought challenges and losses at personal, organisational, societal, national, and global levels. Nevertheless, some leaders and organisations thrived during and after the pandemic. This research assimilates leadership lessons from extant literature and real-life cases of leadership successes and failures. The authors aim to consolidate leadership strategies valuable in unpredictable, demanding, and complex times like COVID-19.

Methodology: The research relies on an extant literature review and opinions of four c-suite leaders captured through semi-structured interviews. The study uses content analysis to analyse the primary data collected.

Findings: The present research presents its results as a VUCA Leader Toolkit. It consolidates learnings from real-life case studies, extant literature, business reports, and experts’ opinions. It addresses the gap in existing research on VUCA-suited leadership strategies. The outcome of the present study is a clear, adequate, explicit, and well-defined list of VUCA-necessitated leadership strategies.

Originality/value: The research proves its utility in providing the VUCA Leader Toolkit. The outcomes carry usefulness for both present and future business leaders. The business environment today is ever-changing, complex, and uncertain. This unpredictability, uncertainty, complexity, and fuzziness would proliferate in the coming times. Hence, it is imperative to have a list of leadership strategies that may serve as a ready reckoner for leaders.

Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.

This study applies qualitative content analysis and interviews to explore the local government’s role in Bangladesh’s COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.

The Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.

This study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government’s role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.

This study aims to investigate the effect of servant leadership on employee organizational identification and career satisfaction through the mediating lens of leader-member-exchange (LMX). Furthermore, this study also examines whether perceived organizational support (POS) strengthens the positive effect of servant leadership on LMX and subsequently, on employee organizational identification and career satisfaction.

Survey data were collected from 314 respondents working in hotels in United States of America (USA). Structural equation modeling (SEM), hierarchical moderation analysis and bootstrapping were used to test the study hypotheses.

Servant leadership was found to positively influence employee organizational identification and career satisfaction. Further, analysis revealed that LMX partially mediated the positive relationship between servant leadership and employee career satisfaction and fully mediated the positive relationship between servant leadership and organizational identification. However, although POS moderated the indirect relationship between servant leadership and employee’ career satisfaction, it did not moderate the indirect relationships between servant leadership and organizational identification.

This study provides insight into the nexus of servant leadership and organizational support in hospitality industry to foster the employee organizational identification and career satisfaction which are extremely needed for competitive advantage in hotel industry.

This study addresses recent calls for future researchers to investigate the important of servant leadership in the hospitality industry.

The purpose of this study is to investigate when and why supervisor negative feedback is associated with employees' job performance via two different pathways (i.e. emotion-focused coping and problem-focused coping) and to introduce proactive personality as a moderator.

Time-lagged data were collected using a field survey research design. Participants included 389 dyads of employees and their direct supervisors from five companies in China.

Supervisor negative feedback can lead to employees' emotion-focused coping, which in turn impairs their job performance. Meanwhile, supervisor negative feedback can trigger employees’ problem-focused coping, which subsequently promotes their job performance. Furthermore, proactive personality moderates the indirect effect of supervisor negative feedback on employee performance through emotion-focused coping.

This study explored the double-edged effects of supervisor negative feedback on employee job performance from a coping strategy perspective and investigated how proactive personality influences the choice of coping strategies.