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The purpose of this paper is to present a review on evidence-based intervention concerning the reduction of stress/burnout and the improvement of wellbeing for professionals working with people with intellectual disabilities (IDs).

Theoretical models and literature related to stress reduction are reviewed from a classical cognitive behaviour therapy (CBT) approach up to the novel contribution of the third generation of cognitive-behavioural therapies, with a specific focus on contextual behavioural sciences and acceptance and commitment Therapy (ACT).

Despite the improvement of CBT-based interventions in reducing risk factors for stress and burnout, the limitations of a problem-solving approach when applied to challenging environments like those of direct support to persons with ID, are still large. Interventions based on the core processes and the related techniques of ACT appear to be promising in promoting the well being of paid carers reducing the risk of burnout, and increasing psychological flexibility. Such factors can increase the ability to clarify personal and professional values, as well as the opportunities to act consistently with such values and achieve greater social reinforcement in the work environment.

The limitations of the existing research are presented and discussed. There are several aspects that future research should address in order to promote staff training protocols that could be extensively applied with preventive aims. Organisations could take the available procedures and methodologies and implement these evidence-based practices within existing training.

The research on the application of ACT and third generation of behavioural approaches to the wellbeing and behaviour of staff supporting persons with IDs remains limited. The present paper is the first narrative review on this topic.

The purpose of this paper is mainly to present a general review of third generation cognitive-behavioural therapies (CBTs), and to debate whether these approaches are applicable to persons with neurodevelopmental disorders (NDD).

Despite the lack of consistent literature focused on this population, the authors have considered the available general literature on the third generation of CBTs and analysed core issues of the processes within the context of intellectual disabilities and Autism spectrum disorder.

The evidence from typical developing population studies and the emerging literature specific to people with NDD is convincing, but there is a need for studies exploring how and when these therapeutic approaches can be applicable. Two behavioural approaches of third generation therapies – acceptance and commitment therapy and mindfulness-based CBT – appear to have the most potential to be adapted for robust intervention for the broad spectrum of persons with NDD.

The number of studies and methodologies applied are a clear limitation and the present paper is only exploratory.

The paper supports clinicians to use the emerging protocols, and to replicate and implement procedures and techniques.

This paper aims to respond to the recent calls to discover the research developments in the field of public budgeting. Particularly, it explores whether and how research dialogue unfolds within the public budgeting field over time and how to stimulate it further, by investigating the case of a specific journal oriented to budgeting topics.

Applying a case study strategy, this paper reviews previous studies on public budgeting published in one specific journal, the Journal of Public Budgeting, Accounting and Financial Management (JPBAFM), from its “online inception” in 1994 to 2020. Borrowing ideas from dialogue literature, the authors analyse 108 selected papers according to a multi-dimensional framework for exploring research dialogues taking into account the year of publication, authorship (and affiliation), research setting, method and theoretical approach, and, above all, research topics on budgeting.

The findings illustrate that whilst public budgeting research has been fluctuating over time in the JPBAFM, there is a growing interest in the topic over the last several years (2015–2020). Yet, the journal illustrates a limited dialogic development of the field of public budgeting, where produced knowledge has been significantly North America-oriented, normative and quantitative-dominated. Until recently, only a limited role has been given to dialogue formation between researchers and practitioners, but the current debate is increasingly being enriched by new perspectives and a wider range of experiences. Finally, public budgeting has been addressed from multiple perspectives over time, with a significant impact determined by performance and participatory budgeting. Although multiple topics are receiving growing attention, it is still under-developed in the inter-dialogue formation between topics and theories, despite the more recently growing use of different theoretical approaches and empirical and analytical rigour.

The research is limited to one journal as a case study and does not claim to provide an overall reflection of public budgeting research and related empirical generalisations. Instead, the authors strive for a theoretical generalisation of multi-dimensional dialogue importance in the field.

The value of the research lies in a comprehensive analysis of research dialogue formation within public sector budgeting over time in an international journal that has actively engaged with public sector issues and, specifically, with budgeting. By so doing, this paper adds a critical stand on the value of dialogue in fostering inter-contextual and inter-disciplinary research in the field of public budgeting.

The paper aims to present a systematic literature review (SLR) showing the benefits, challenges and future research of blockchain technology (BT) for the supply chain (SC), also suggesting how the features of BT can change the organizational aspects of the SC.

An SLR has been conducted to detect papers that contained the word “Blockchain” in their titles, keywords or abstracts. Consequently, a second filter to analyze BT papers for the SC was applied.

This paper shows through 31 variables classified into positive, negative and future directions of technology for the SC. For instance, BT will reduce time consuming of operations management and payments using smart contracts. In addition, integrating BT with other technologies will allow product tracking and sustainable production management.

The selection of papers is limited to Scopus database and specifically to the Management Journal.

BT creates collaborative peer-to-peer and business-to-business markets. The technology automates several tasks such as order management, payment for goods, waste reduction and process control. Therefore, its use within the SCs will improve the productivity and profits of the participants.

This paper is focused on BT for the SC area with 60 articles analyzed. In addition, 13 variables on benefits, eight variables on challenges and 12 points on future research directions were analyzed. This work will help researchers and entrepreneurs to deepen about the changes that BT offers in SC.

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

This paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions.

Moving from the papers in this special issue, the authors draw on the literature on the social construction and reflective approaches to understand pre- and post-COVID-19 events and the role of accounting therein.

The “new normal” may exacerbated the difficulty of public sector organizations to manage the uncertainties and risks associated to the new context. While “old” wicked issues remain, such as social inclusion, poverty and corruption, new ones come. The authors speculate on the “new” and “old” roles accounting and accountability can play to support governments.

The paper contributes by setting new research avenues for future studies in a post-COVID-19 era.

The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).

The paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.

Three emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.

In considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.

This paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.

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 study aims to examine the joint impact of the COVID-19 pandemic and the government response on the performance of Islamic and conventional banks.

Data were collected from a sample of 94 conventional and 14 Islamic banks in Indonesia from March 2020 to September 2021. The system generalized methods of moments estimation is used to analyze the data.

This study finds robust results regarding the negative impact of the COVID-19 pandemic and the positive effects of government responses to COVID-19 pandemic on bank performance in Indonesian banking. Moreover, in line with the rise in confirmed COVID-19 cases, a higher government policy responses index improves bank performance, both in conventional and Islamic banks.

This paper highlights the importance of the government policy responses index to absorb the negative impact of the COVID-19 outbreak on banking performance.

This paper provides novel insights into the joint impact of the COVID-19 pandemic and government responses to COVID-19 pandemic on bank performance between conventional and Islamic banks.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.