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This paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations. It seeks to explore the political and ethical implications of constructing the valuable through a shared consensus over the “facts” when addressing complex, multi-agency problems with long time horizons and outcomes that are not always easily quantifiable.

The theorisation, drawing on science and technology studies (STS) scholars and Karen Barad's (2007) agential realism, opens up the analysis to the performativity of both material and discursive practices in the period following a major re-organisation of activity. The study investigates two case authorities in England and the national regulator through interviews, observations and documentary analysis.

The paper demonstrates the deeply ethical and political entanglements of accounting representations as objectivity, consensus and collective action are constructed and resisted in practice. It goes on to demonstrate the practical challenges of constructing “alternative accounts” and “intelligent accountabilities” through times of austerity towards a shared sense of public value and suggests austerity measures make such aims both more challenging and all the more essential.

Few studies in the accounting literature have explored the full complexity of valuation practices in non-market settings, particularly in a public sector context; this paper, therefore, extends familiar conceptual vocabulary of STS inspired research to further explore how value(s), ethics and identity all play a crucial role in making things valuable.

Design approaches to innovation are booming in both the academic and practitioner worlds. Tech giants are proposing different methodologies to develop technological innovation leveraging design principles, for example, Amazon with working backward and Google with Design Sprint. However, little is known on the role of these methodologies in managing the knowledge translation among different stakeholders. This paper aims to investigate how Design Sprint approaches can face digital challenges and foster collaborations.

Through interviews and participatory observations of ten exploratory cases of SME adoption of the Design Sprint methodology, data were collected, organized, clustered and then validated. Furthermore, by adopting a configuration theory perspective, the data have been processed to contribute to the emergence of two Design Sprint organizational taxonomy.

Competences, type of design challenge and the process followed emerge from the cases as key drivers of different Design Sprint configurations. Moreover, the configuration theory helped in identifying two Design Sprint taxonomies named Willing and Wondering configurations. Finally, the paper provides managers with practical guidelines on how to leverage these configurations to make this approach more effective for SMEs and how this method helps the knowledge translation.

The value and originality of the paper are in defining Design Sprint from a theoretical point of view and offering practical guidelines on how to adapt it to the particular context of collaborative digital environments of SMEs. Moreover, it contributes to enlarging the relevance of configurational theory in the creative industries.

This study aims to investigate the impact of consumer ethnocentrism on consumers' evaluation of blockchain-based traceability information. It also examined how the use of quick response (QR) codes for traceability affects consumers' evaluation of traceable food products.

An online choice experiment was conducted to determine consumers' evaluation of the blockchain-based traceability of Feta cheese with a quota sample of 715 Greek consumers. Pearson bivariate correlation and mean comparison were used to examine the relationship between consumer ethnocentrism and QR use behaviour. Random parameter logit models were employed to examine consumers’ valuation of the examined attributes and interaction terms.

The results show that ethnocentric consumers are willing to pay more for blockchain-based traceability information. Ethnocentric consumers tend to scan QR codes with traceability information. Spending more time reading traceability information embedded in QR codes does not lead to a higher willingness-to-pay (WTP) for traceable food products.

The findings suggest that patriotic marketing messages can draw consumers' attention to blockchain-based traceability information. The modest WTP for and low familiarity with blockchain-based traceability systems raise the need for educating consumers regarding the benefits of blockchain in traceability systems.

This is the first study to provide timely empirical evidence of a positive WTP for blockchain-based traceability information for a processed dairy product. This study is the first to attempt to distinguish the effects of the intention to scan QR codes and reading information embedded in QR codes on consumers’ valuation of food attributes.

The purpose of this paper is to present an environmental psychological case study regarding an office design change. The employees of the researched company had the chance to decide whether to stay in the classic open office set-up or to switch to a shared desk supplemented by a one-day-a-week home office possibility. The authors examined the development of participants’ territorial behaviour and place attachment.

The given organizational situation is a quasi-experimental design; the variables were examined via questionnaire in a longitudinal model. Quantitative measurement was supplemented with focus group discussions.

The degree of personalization (a type of territorial behaviour) decreased significantly not only among those who lost their permanent workstations – as we expected – but also in the entire population. Workplace attachment stagnated for the entire population, but workstation attachment showed a significant decrease among those who switched to the shared desk.

The limitations and the advantages are also followed by the nature of a case study: high ecological validity with relatively low sample size.

Redesigning an office is never just an economic or interior design issue, but a psychological one. This paper provides practical environmental psychological insights into implementing office designs without permanent individual workstations.

This paper presents the environmental psychological background of shared desk design implementation. The authors point out the significance of repressing personalization behaviour and as per the authors’ knowledge, they are the first to introduce the concept of workstation attachment.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

This paper aims to shed light on the previous ideological stands of the newly established Islamist parties in terms of the idea of party formation, and different models of their relations with the social movements from which they emanated through focusing on some case studies, namely, Egypt and Tunisia, with an attempt to study their impact on the parties’ paths by concentrating on two dimensions: the decision-making process and alliances’ building.

The paper is written according to the comparative case studies approach and Huntington’s new institutionalism.

The research findings proved that, in the light of the two case studies, there are two different models of relations exist between the Islamist political parties and the social movements they emanated from, and despite that both parties had come out from social movements or took the form of a movement in their beginnings and were established within the same context, they showed different perspectives in dealing later on with the new institutional and political context and their rising challenges. These perspectives affected the parties’ decision-making process and alliances’ building, as well as their institutional legitimacy and determined their political future.

In the end, this paper attempts to deal with the degree of institutionalization these parties enjoyed, based on how the movements they emanated from had dealt with the dilemma of party building and the party-movement relations.

The purpose of this paper is to test whether incorporating a 20-week Kundalini yoga programme into a residential home for children improves well-being outcomes.

This is a mixed methods feasibility study. Feasibility was assessed through recruitment and retention rates as well as participants’ self-report perceptions on social inclusion, mental health and well-being and through semi-structured interviews on the benefits of the study. Mutual recovery entailed that children in care (CIC), youth practitioners and management participated together in the Kundalini yoga sessions.

The study initially enrolled 100 per cent of CIC and 97 per cent (29/30) of eligible staff. Attendance was low with an average rate of four sessions per participant (SD=3.7, range 0-13). All the participants reported that the study was personally meaningful and experienced both individual (e.g. feeling more relaxed) and social benefits (e.g. feeling more open and positive). Pre- and post-yoga questionnaires did not show any significant effects. Low attendance was associated with the challenges faced by the children’s workforce (e.g. high levels of stress, low status, profile and pay) and insufficient consultation and early involvement of stakeholders on the study implementation process.

Because of the chosen research approach (i.e. feasibility study) and low attendance rate, the research results may lack generalisability. Therefore, further research with larger samples including a control or comparison group to pilot similar research questions is mandatory.

This study has generated a number of valuable guiding principles and recommendations that might underpin the development of any future intervention for CIC and staff working in children’s homes.

The concept of togetherness and mutuality within residential spaces is discussed in the paper.

The effects of Kundalini yoga have not been reported before in any peer-review publications. This paper fulfils an identified need (i.e. poor outcomes among CIC and residential staff) and shows how movement and creative practices can support the concept of mutual recovery.