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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.

The purpose of this paper is to provide a gender-sensitive analysis of economic agency in Islamic economic philosophy.

A critical review of classical ethics literature and the concept of khilafah is undertaken and discussed in conjunction with the current understanding of homo Islamicus.

Building on the principles of khilafah, the concept of homo Islamicus is a pious stand-in for the flawed homo economicus. Among its flaws is the complete absence of a discussion of women as economic agents. To remedy this the discipline must acknowledge explicitly the denial of women and gender from the discussion of moral agency and include gender as a category of analysis for economic agency. This is only possible by: (1) introducing a non-patriarchal reading of khilafah as the model of agency and (2) by operationalising taqwa as the cardinal virtue of the economic agent instead of neoliberal rationality.

If Islamic economic philosophy is to contend as an alternative mode of economics, it must consider gender and class dimensions in its micro-foundation discussion, economic agency is one of them.

This study reveals the patriarchal readings that are part of the foundation of the concept of the economic agent in Islamic economics, problematising it and providing a gender-sensitive concept of economic agency.

This research aimed to assess the leadership role of principals in the implementation of peace education in selected secondary schools in the Western Cape, South Africa.

This study employed qualitative research approach to assess the leadership role of principals in the implementation of peace education in selected secondary schools in the Western Cape, South Africa. Data were gathered from a small sample of six principals from six selected secondary schools which were engaged in the implementation of a peace education programme, and data were analysed using thematic content analyses.

Findings of the study suggest that principals possess a low level of understanding or awareness of their leadership role in the implementation of peace education. The study pointed out the constraints such as time constraints and learners' negative attitudes and social influences hinder the effective implementation of peace education in selected secondary schools.

First, the data were self-reported and therefore subject to social desirability bias; participants may have provided socially desirable responses rather than their true belief or experiences. Thus, participants may have overstated their role in and commitment to the peace education programme.

Studies that aim to explore alternative approaches to combat violence, such as peace education, are still limited in South Africa. Hence, this paper served to close that gap by contributing to the growing body of research on the leadership role of the principal in the implementation of peace education in the school and exploring barriers hampering its effective implementation.

To respond to recent calls for better understanding of the complexities related to happiness management, especially from the employees' perspective, this study examines how corporate volunteering (CV), as one form of corporate social responsibility (CSR), creates sustainable happiness in business organizations.

Theoretical knowledge of CSR and CV as well as the literature on happiness management was examined to form a preliminary understanding of the phenomenon. The empirical section includes a qualitative multiple case study including two company cases of CV in Finland. The data were collected through qualitative interviews. Empirical analysis was made using thematical coding based on existing theory but also by allowing themes to emerge inductively from the data as well.

The study found that CV enables the emergence of sustainable happiness by allowing individual employee volunteers to transition from individual and rational mindsets to collective and emotional mindsets. A third transition was also identified, a process of change in the volunteers' approach in life that the authors describe as “from actual to potential”.

The study provides a theoretical contribution to the existing literature on happiness management by identifying the third dimension, from actual to potential, and depicting the way this allows employees to move from a state of being to becoming and thus the emergence of sustainable happiness. The study also contributes to existing literature on CV and CSR by revealing the way CV, as a form of practical CSR activity, generates happiness. This study concludes that companies' strategic activities that engage with society can create sustainable happiness for employees who participate. In order to achieve this, volunteering employees should have the chance to reflect on their experience and constant support from managers.

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging interests of office workers for the purpose of addressing work ethical and business ethical issues of professional collaboration, competition, and power in future hybrid work models.

Based on 28 qualitative interviews conducted between November 2020 and June 2021, and through the theoretical lens of phenomenology, the study develops explanatory hypotheses conceptualising four basic intentions of professional interaction and their corresponding preferences for video conferences and working on site.

The four intentions developed on the basis of the interviews are: the need for physical proximity; the challenge of collective creativity; the will to influence; and control of communication. This conceptual framework qualifies a moral ambivalence of professional interaction. The authors identify a connectivity paradox of professional interaction where the personal dimension remains unarticulated for the purpose of maintaining professionality. This tacit human connectivity is intertwined with latent power relations. This plasticity of both connectivity and power in direct interaction can be diminished by transferring the interaction to video conferencing.

The application of phenomenology to a collection of qualitative interviews has enabled the identification of underlying intention structures and the system in which they affect each other. This research identifies conflicts of interests between workers relative to their different self-perceived abilities to persevere in competitive professional interaction. It is therefore able to address consequences of future hybrid work models at an existential and societal level.

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address the societal risks posed by autonomous vehicles, considering collaborative engagement of key stakeholders is essential. This study aims to provide insights into the governance of potential privacy and security issues in the innovation of autonomous driving technology by analyzing the micro-level decision-making processes of various stakeholders.

For this study, the authors use a nuanced approach, integrating key stakeholder theory, perceived value theory and prospect theory. The study constructs a model based on evolutionary game for the privacy and security governance mechanism of autonomous vehicles, involving enterprises, governments and consumers.

The governance of privacy and security in autonomous driving technology is influenced by key stakeholders’ decision-making behaviors and pivotal factors such as perceived value factors. The study finds that the governmental is influenced to a lesser extent by the decisions of other stakeholders, and factors such as risk preference coefficient, which contribute to perceived value, have a more significant influence than appearance factors like participation costs.

This study lacks an investigation into the risk sensitivity of various stakeholders in different scenarios.

The study delineates the roles and behaviors of key stakeholders and contributes valuable insights toward addressing pertinent risk concerns within the governance of autonomous vehicles. Through the study, the practical application of Responsible Innovation theory has been enriched, addressing the shortcomings in the analysis of micro-level processes within the framework of evolutionary game.

The effects of board composition on performance have long been discussed in management research using fractionalization measures. In this study, we propose an alternative measurement approach based on board polarization.

Using an exploratory analysis and applying the polarization measure to German Deutscher Aktienindex (DAX)-, Midcap-DAX (MDAX)- and Small Cap-Index (SDAX)-listed companies, this paper applies the polarization index to examine the relationship between board diversity and performance.

The results show that the polarization concept is well suited to measure principal-agent problems between the members of the management and supervisory boards. We reveal that board polarization is negatively associated with firm performance, as measured by return on investment (ROI).

This exploratory study shows that the measurement of board polarization can be linked to performance differences between companies, which offers promising starting points for further research.

The Agents of Change program is a two-year, project-based learning program to develop Extension Professionals’ capacity to engage in Adaptive and Transformative Leadership. Its primary goal is to develop the capacity of Extension Professionals to engage in leadership to create more diverse, equitable, inclusive and just Extension programs and community change initiatives. This manuscript describes the program and an initial evaluation and results.

Results of an evaluation of the first year of the program indicate that regular training sessions and support are appropriate for leadership development and that Extension Professionals are using the learning, awareness and tools from this program to address challenges with Adaptive and Transformative Leadership elements. Also, Extension professionals demonstrated commitment to personal growth, community engagement and understanding of their multifaceted roles as change agents.

Participants are sharing resources from the program with colleagues, leading meetings differently, questioning the status quo and pushing others to try new ways forward.

In this world of complexity, disruption, multi-layered crises and insecurity, people seek orientation, stability and meaning. This desire exists in everyday life, in working environments and even more in vacation time. Therefore, the way we see the world and how we interact with each other and with nature should also be reflected by tourist destinations. ‘Destination Conscience’ seems to be a promising conception that offers the desired contemporary design of destination realities and travel experiences. Accordingly, destinations and their products should be characterised by authenticity, meaning, sensitivity and humaneness on all levels. In this chapter, the concept of ‘integral ecology’ as a holistic worldview and new paradigm is presented. Integral ecology can be a source of perception and wisdom that enriches the ‘conscience’ of a destination and all its actors. Hence, this chapter addresses the question of how integral ecology can contribute to Destination Conscience. The essay uses the methods of literature review, application, transfer and case study.

Firstly, the concept of integral ecology will be presented. In the second part, this worldview will be applied to destinations. The enrichment of Destination Conscience by the principles of integral ecology can manifest in the destination's self-image and in the interaction in business relations and business actions. It can find expression in the operational management, organisation and development of a destination and in the design of the touristic services and products. In the third part, the case study of a Catholic monastery in the Altmühltal will be presented for further illustration.

The purpose of this study was to investigate trust within human-AI teams. Trust is an essential mechanism for team success and effective human-AI collaboration.

In an online experiment, the authors investigated whether trust perceptions and behaviours are different when introducing a new AI teammate than when introducing a new human teammate. A between-subjects design was used. A total of 127 subjects were presented with a hypothetical team scenario and randomly assigned to one of two conditions: new AI or new human teammate.

As expected, perceived trustworthiness of the new team member and affective interpersonal trust were lower for an AI teammate than for a human teammate. No differences were found in cognitive interpersonal trust and trust behaviours. The findings suggest that humans can rationally trust an AI teammate when its competence and reliability are presumed, but the emotional aspect seems to be more difficult to develop.

This study contributes to human–AI teamwork research by connecting trust research in human-only teams with trust insights in human–AI collaborations through an integration of the existing literature on teamwork and on trust in intelligent technologies with the first empirical findings on trust towards AI teammates.