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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.

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are demanding the enhancement of this type of natural heritage for tourism, sports and recreational use, some parts of the network have been abandoned or usurped.

The study is multidisciplinary, comprising three interlinked studies. The cartographic study comprises an inventory of public paths in rural areas based on administrative sources. The legal study analyses local, regional and national regulations governing agricultural, environmental, heritage, sports and tourism uses of the infrastructure. The sociological study analyses social discourses on the uses of public paths, and identifies conflicts between farmers, landowners, environmentalists, sportspeople and tourists.

The preliminary results identified an important public paths network in Andalusia, approximately 160,000 km. The legal study found that there are laws regulating use, although local authorities do not monitor compliance or provide solutions to enhance management. The sociological study determined the attribution of environmental, cultural and economic value to public paths, but also the existence of conflicts between rural and urban populations.

Given that this is ongoing research, only state of the art and some preliminary albeit sufficiently consistent results are presented.

The results could help to guide public policy and governance of public paths.

Public paths promote rural development and a green/sustainable economy.

The research results and conclusions are original.

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.

The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.

The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.

First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.

This study aims to examine investor attention by exploring the trading behavior of investors in US-based exchange traded funds (ETFs) of countries active in the Federation Internationale de Football Association (FIFA) World Cups.

The present study employs event study methodology to measure abnormal returns and excess trading volume of country-specific ETFs during six FIFA World Cups. The sample of ETFs includes 19 participating countries.

Consistent with investor behavior that might be explained by attention effect, the study finds that country-specific ETFs from participating countries do indeed behave differently during FIFA World Cups events. The authors find significant evidence of abnormal trading volume and, albeit weaker, abnormal returns during cups.

This study contributes to the literature on investor behavior, linking investor attention with salient sports events.

This study aims to observe and discuss an emerging disintermediation in transportation, finance and health care, and explain how these three key areas depend on intermediary institutions that are the fruit of modern corporate governance conditions that find their roots in classical sociological theory.

The authors review and incorporate a diversity of research literature to explain the likelihood for the development and continuation of disintermediation.

The authors map two sociological perspectives (Emile Durkheim’s theory of interdependence and Herbert Spencer’s theory of contracts) to two modern corporate governance theories (resource dependence theory and agency theory). The authors then discuss the challenging social situation resulting from modern corporate governance and show how these conditions create the potential for a continuum of disintermediation across the specific and crucial economic sectors of transportation, finance and health care.

The implications of this theoretical integration can help organizational leaders navigate complex social and strategic issues and prepare for the consequences that may result from the emerging disintermediation.

At the beginning of the 21st century, a new class of information workers, the “information have-less” has risen. This class of workers alleviates the influence of information and communication technologies (ICTs) revolution on poverty and unemployment. The purpose of this study is to investigate the presence of this class of workers in Egypt and assess the size and potential growth of this category of workers.

The study clarifies the conceptual framework of the new division of labor, in the information age. The Central Agency for Public Mobilization and Statistics, American Chamber of Commerce in Egypt, Ministry of Communications and Information Technology and Information and Decision Support Center websites provided secondary data for this study. These data are used to assess the size of “the information have less” in Egypt.

The division of work and class, in the 21st century, depends on the level of skills possessed to work with ICTs. So, class and labor nowadays could be divided into self-programmable labor (Innovators). Information have-less labor class, adding value to the economy by learning skills and presenting repetitive work. Generic labor class, who cannot work with ICTs, and work in jobs, that do not need computers or other ICTs. The study has shown that the “information have-less” labor class is present in Egypt since the beginning of the 21st century, in all its categories; entrepreneurism, the service sector and the manufacturing sector. There are approximately 50% of this labor class in the service sector and only 13% of the information have-less works in manufacturing sector despite the great opportunities that Egypt has to expand manufacturing to absorb more employment. The inclusion of information technology (IT), in all domains, has not decreased employment in Western countries but has reallocated information have-less employment toward the service sector, and there would probably be the same effect in Egypt.

The study highlights the need for Egyptian policymakers to encourage the manufacturing and service sectors to provide huge working opportunities. The Egyptian government has to change the educational policies, at all stages, to include digital learning skills so IT can be incorporated in a wide range of economic activities. Further research includes: conducting a survey to measure the contribution of the entrepreneurial part of the information have-less employment in Egypt. In addition, a model may be developed, by the researcher to examine the reallocation of employees in Egypt.

Studying employment, in Egypt, using the conceptual framework of the information age is rarely being done.

The aim of this research is to analyze the territorialization strategy developed by the Spanish brewing company Cruzcampo through its campaign #ConMuchoAcento (#With a strong accent) launched in January 2021.

The work is framed within the case study methodology. Semiotics will be the discipline used to establish the set of cultural units or signs that the company puts into play in its campaign #ConMuchoAcento.

Cruzcampo beer makes use of place branding by highlighting the Andalusian accent as a way of creating a unique positioning strategy. By doing so, the brewing company faces the issue of being associated with the negative Andalusian stereotype, sometimes regarded as if it were uneducated and low class. The use of dialectic must be seen as a step further in place branding strategy since it brings locality to the commercial message.

The social effects of the cultural units brought into play by the #ConMuchoAcento campaign remain to be analyzed, that is, the political dimension of this exercise of signifying agency of Andalusian culture. In other words, it remains to be seen how the accent represents that romantic Andalusian ideal of “authenticity” as that form of subjectivity at the margins of the cultural and rational organization of modern global capitalism.

This study is one of the first to be conducted on the multi-award-winning #ConMuchoAcento campaign. Furthermore, it will analyze the place branding strategy carried out by the brand from a semiotic perspective.

This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging technologies (ETs) in public services delivery.

VOSviewer and SciMAT techniques were used for clustering and mapping the use of ETs in the public services delivery. Collecting documents from the DGRL v16.6 database, the paper uses text mining analysis for identifying key terms and trends in e-Government research regarding ETs and public services.

The analysis indicates that all ETs are strongly linked to each other, except for blockchain technologies (due to its disruptive nature), which indicate that ETs can be, therefore, seen as accumulative knowledge. In addition, on the whole, findings identify four stages in the evolution of ETs and their application to public services: the “electronic administration” stage, the “technological baseline” stage, the “managerial” stage and the “disruptive technological” stage.

The output of the present research will help to orient policymakers in the implementation and use of ETs, evaluating the influence of these technologies on public services.

The research helps researchers to track research trends and uncover new paths on ETs and its implementation in public services.

Recent research has focused on the need of implementing ETs for improving public services, which could help cities to improve the citizens’ quality of life in urban areas. This paper contributes to expanding the knowledge about ETs and its implementation in public services, identifying trends and networks in the research about these issues.

The purpose of this qualitative, single-case study was to explore the development of Jamaica’s maritime education and training (MET) curriculum within the local education context. In this research, the story of the development and sustainability of the local MET curriculum in its 40-year journey from 1980 to present (post 2020), as communicated by various maritime stakeholders and archival documents, is chronicled.

The study utilized a qualitative orientation and was an embedded single-case study in its design. The entire local MET institution community and those legislatively and operationally allied to its sustained viability constituted the general population of this study. Non-probability sampling techniques were used to arrive at a maximum variation sample. Three sources of data were used in this study: individual interviews, focus group discussions and documents.

The Jamaican (local) MET curriculum was the brainchild of local perspicacity that was empowered by international benevolence. It was developed to satisfy market demands that existed at the time of its inception. These market requirements of the maritime industry are what impacted the development of the local MET curriculum over four decades. Several other factors led to the sustained viability of the local MET curriculum. These included the ability of the local MET curriculum to meet direct market needs and maintain its fitness for purpose.

It is the view of the researcher that the findings of this study were limited by the fact that the voices of current students and employers from the four decades of the curriculum's existence are not represented in this initial study. The perspectives from these two sources would have broadened the description presented in this study.

This research has shown that specialized higher education (HE) institutions are better served in their business when they maintain a symbiotic relationship with the industry for which they are producing graduates.

The treatment of HE as a service industry has gained traction globally. This would suggest that ‘product placement' in specialized HE is important to the growth, development and longevity of that course of study within the society in which it exists.

There is a dearth of national research on Jamaica's four-decades-old MET curriculum and the elements that lend to the sustained viability of same. This discussion of sustainability of the MET curriculum will benefit maritime educators and policymakers, who must continue to hone this curriculum so that it is fit for purpose. The study will also identify some of the elements of a sustainable, specialized HE curriculum. The elements identified herein can serve as exemplars and conceptual starting points for other contexts where the discussion of the sustainability of curriculum needs to be had.