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Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

This conversation highlights the need to rethink how we approach disaster risk reduction in different South Asian contexts.

This paper is based on the webinar held as part of Asia Week at the University of Copenhagen which was organised by Asian Dynamics Initiative and Copenhagen Centre for Disaster Research on the September 12, 2023.

The prominent themes emerging from this conversation represents hybridity, self-rule and self-recovery. Along with this we suggest a fundamental turn to ensuring hope, solidarity and empathy is part of a post-colonial future.

The conversation contributes to the ongoing discussions on moving away from colonial practices in disaster risk reduction and disaster studies broadly.

The study explores diverse and critical understandings of “international” in a higher education curriculum context, situated in a curriculum review of a postgraduate taught programme entitled “International Education” at a university located in England. Our study problematises and decentres some dominant, normalised notions of “international”, exploring critical possibilities of engaging with the term for higher education internationalisation.

We examined a set of programme curriculum documents and conducted a survey exploring teaching staff’s uses and interpretations of “international” in their design and delivery of course units. Through a thematic analysis of the dataset, we identify what “international” might mean or how it may be missing across the curriculum.

Our findings suggest a locally-developed conceptualisation of “international” beyond the normalised interpretation of “international” as the inclusion or comparison of multiple nations, and different, other countries around the global world. More diverse, critical understandings of the term have been considered, including international as intercultural, competences, ethics, languages and methods. The study provides an example approach to reflective scholarship that programmes can undergo in order to develop clarity, depth and purposefulness into internationalisation as enacted in a local curriculum context.

The study provides a first step towards establishing clearer guidelines on internationalising the curriculum by higher education institutions and individual programmes in order to challenge a superficial engagement of “international” within internationalisation. It exemplifies a starting point for making purposeful steps away from normalised notions and assumptions of international education and facilitates development towards its critical, ethically-grounded opportunities.

Violence toward frontline health-care workers (HCWs) from patients and visitors is a pervasive issue that ranges from verbal and psychological abuse to physical assault. The emergence of the COVID-19 pandemic has led to increased reports of escalated verbal workplace aggressions (VWPAs); however, most studies have been conducted internationally. Studies based in the USA have focused on physical violence experienced by nurses and paramedics in emergency situations. The purpose of this study is to learn about the experiences of different levels of frontline HCWs with VWPA from patients and visitors and discover ways to address this issue.

This qualitative descriptive study asked registered nurses, licensed practical nurses and patient care technicians from one health-care system about their experiences with patient and visitor VWPA using an anonymous, voluntary open-ended survey and in-person interviews. In all, 31 participants completed the survey and 2 were interviewed. Data were analyzed using content analysis.

Three themes emerged from the data: the experience, moving through and moving forward. Frontline HCWs described experiences of VWPA, indicating its forms, frequency and conditions. They used coping, along with personal and professional measures, to manage and move through the situation. Moving forward was captured as suggestions for the future and conveyed hope for a perfect state.

The experiences of frontline HCWs offered insight into how they perceive and cope with difficult encounters. Recommendations relate to not only implementing interventions that support frontline HCWs but also creating a culture where aggression is not tolerated and addressing perpetrator behavior is a priority.

In this paper the co-authors, educators and organizers working together in a liberatory curriculum development organization (People's Education Movement Chicago), put forth a conceptualization of Critical Race Praxis (CRP) in education as it applies to K-12 curriculum and education writ large. They take Yamamoto's (1997) premise seriously in that they need to spend less time with abstract theorizing and more time in communities experiencing injustice.

The co-authors utilize critical race counterstory methodologies to analyze and (re)tell their experiences building and supporting justice-centered curriculum bound in CRP. In doing so, they share narratives that illuminate their individual and collective experiences navigating the gratuitous violence of white supremacy and other forms of structural oppression, and their work to center justice in and out of K-12 schools.

The findings provide examples of organizational praxes within the tenets of CRP (Conceptual, Material, Performative and Reflexive). For People’s Education Movement Chicago the conceptual conditions of their praxes begin with an intersectional analysis of schooling, education, and life. Within the CRP tenant of the material, the co-authors share experiences that detail their continuous political education and offer seven emergent ways of being and building to bound the material change they seek to create through their work. Next, the co-authors share their insights on the performative tenet, with a focus on curriculum, which creates learning experiences that support people to remember social movements and develop within them the curiosity and agency to act on their findings in ways that center justice and transformation. Finally, the findings related to reflexivity focus on the authors’ internal practices as a collective. The authors place process over product which, as they articulate, is a must if they are to produce a vital harvest for communities they work with and for.

The authors conclude the article with the following offerings useful to P-20 educators, researchers, school administrators and community members advancing more just educational futures: a commitment to the on the groundwork, situating social justice as an experiential phenomenon, the utilization of interdisciplinary approaches, collaborative work and capacity building, and a commitment to self and collective care.

As P-20 teachers, community workers, organizers, caregivers and education scholars of color building together in a K-12 curriculum development organization, the authors suggest that now is the moment to pivot away from the rhetoric of “we don't do CRT” and into work that constructs paths toward praxes bound in the tenets of CRP.

This chapter provides an overview of Freire's primary approach to how governments control people, why governments dictate what is being taught and why they seek out control over educators. This chapter investigates the similarities Freire found between the most oppressive governments and dictatorships that rules by violence, to how our educational institutions are controlled. The stakes might be entirely different in these scenarios, but he knew the ultimate objective in all these situations was to remove power from the people, give it to a powerful few and ensure the people would never be able to regain control once more. These ideas and suggestions are key moving forward because it provides a baseline to understand how Freire thought about manipulative behaviours, and why tactics used in extremely violent situations can essentially be watered down and used to control people in universities in much the same way.

Despite the growing interest in the field of supply chain sustainability (SCS), little exploration of new theories exists. Therefore, this paper aims to introduce practice theories to SCS studies through a practice turn.

This is a conceptual paper in nature. Hence, based on theoretical arguments, the authors elaborate on how the practice turn can arise in the SCS field.

The theoretical elaboration is rooted in the understanding that sustainability is not limited to the materiality of environmental and social issues, as often observed. Instead, there is a need to include immaterial, emotional and intangible elements to better comprehend SCS practice. The authors argue that a continuum exists for a practice turn, including practice-based view, practice-based studies and critical practice theory.

The authors provide a research agenda with a comprehensive perspective of understanding the application and implications of practice theories to SCS.

The practice turn in SCS studies can support managers to better understand their practices not only through recognizing explicit activities but also mainly by reflecting on hidden elements that affect their performance.

SCS studies can better engage with grand challenges through a practice turn, which helps increase its contribution to solving social problems.

Unlike previous literature, the paper elaborates on how practice theories are powerful in supporting both scholars and practitioners in moving away from an extremely economic focus to genuinely embrace sustainability practice. In doing so, the practice turn appears as an important phase for SCS field maturity.

This paper aims to investigate an autonomous obstacle-surmounting method based on a hybrid gait for the problem of crossing low-height obstacles autonomously by a six wheel-legged robot. The autonomy of obstacle-surmounting is reflected in obstacle recognition based on multi-frame point cloud fusion.

In this paper, first, for the problem that the lidar on the robot cannot scan the point cloud of low-height obstacles, the lidar is driven to rotate by a 2D turntable to obtain the point cloud of low-height obstacles under the robot. Tightly-coupled Lidar Inertial Odometry via Smoothing and Mapping algorithm, fast ground segmentation algorithm and Euclidean clustering algorithm are used to recognize the point cloud of low-height obstacles and obtain low-height obstacle in-formation. Then, combined with the structural characteristics of the robot, the obstacle-surmounting action planning is carried out for two types of obstacle scenes. A segmented approach is used for action planning. Gait units are designed to describe each segment of the action. A gait matrix is used to describe the overall action. The paper also analyzes the stability and surmounting capability of the robot’s key pose and determines the robot’s surmounting capability and the value scheme of the surmounting control variables.

The experimental verification is carried out on the robot laboratory platform (BIT-6NAZA). The obstacle recognition method can accurately detect low-height obstacles. The robot can maintain a smooth posture to cross low-height obstacles, which verifies the feasibility of the adaptive obstacle-surmounting method.

The study can provide the theory and engineering foundation for the environmental perception of the unmanned platform. It provides environmental information to support follow-up work, for example, on the planning of obstacles and obstacles.

A sense of collective free-thinking with tangible goals makes co-creation an enlightening experience. Yet despite the freedom and organic flow of the methodology, there remain barriers to deploying co-creation in the real-world context. The aim was to understand the barriers and solutions to co-creation, reflect on applying co-creation in practice and co-create an applicable framework for co-creation.

These reflections and conceptual developments were completed using a Participatory Action Research Approach through the co-creation of the Erasmus+ funded Co-creating Welfare course.

Results presented are centric to the experiences in the United Kingdom but led to application at an international level. Problem formulation led to solutions devised about who should co-create, what co-creation aims to achieve, how to receive management buy-in, co-creating beyond the local face to face context and evaluation.

The Three Co’s Framework is proposed using the outline of: Co-Define, Co-Design and Co-Refine. Those who take part in co-creation processes are recommended to be called co-creators, with less focus on “empowerment” and more about facilitating people to harness the power they already have. Utilising online and hybrid delivery methods can be more inclusive, especially in response to the COVID-19 pandemic. The use of co-creation needs to be evaluated more moving forwards, as well as the output co-created.

This case was written with publicly available information about Nintendo.

In the 1980s and 1990s, Nintendo dominated the video game industry with a market share of 90%. In 2020, Nintendo’s market share dropped to nearly 31%. This case examines a 40-year history of Nintendo, including its core strategy of video game and video game console development and its growth strategy using its intellectual property. Throughout its history, Nintendo has faced and continues to face stiff competition from Sony, Microsoft and new emerging technologies like virtual reality video games. Nintendo has the challenge of competing in a rapidly changing industry with changing customer preferences where it once had a dominant market share. Can Nintendo continue competing, relying on its core competency of developing new video games and consoles? Or moving forward, should it further define itself more broadly by continuing to leverage its intellectual property in the entertainment industry?

This case is suitable for undergraduate courses in marketing, marketing management and business strategy, or where an instructor focuses on strategic decision-making. This case will provide valuable in-class discussions on the importance of defining what a business should do and how it should grow. Additionally, this case will be useful for courses that include advanced discussions on tradeoffs between focusing on core competencies and growth by expanding into other opportunities that are not necessarily part of a business’s core strategy. A portion of this case was tested in an undergraduate marketing strategy and marketing principles course. The case created an excellent environment for critical thinking and analysis.