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In Mexico, only 19.3 per cent of industrial water is treated (Green-Peace, 2014, pp. 3-4), whereas municipal treatment levels are approximately 50 per cent (CONAGUA, 2014a). This paper aims to focus on how the wastewater treatment plant policy, from a circular economy perspective, is affected by the governance context at the Presa Guadalupe sub-basin. Circular economy can contribute to water innovations that help in improving water quality. However, such benefits are not easily achieved. This case provides an example of the complexity and challenges that the implementation of a circular economy model can face.

Data are collected via semi-structured in-depth interviews with the stakeholders that are members of the Presa Guadalupe Commission. The contextual interaction theory (CIT) is the theoretical basis for this analysis (Boer de and Bressers, 2011; Bressers, 2009).

The findings show that the wastewater treatment plant policy plays an important role in a circular economy model. Some incentives towards a circular economy model are already in place; however, the hurdles of a top-down implementation perspective, low availability of resources, prioritisation of short-term results, lack of enforcement of the “polluter pays” principle and a linear model of water systems need to be overcome. If Mexico wants to move towards a circular economy model and if the government wants to enforce sustainable development principles, wastewater treatment is a challenge that must be addressed.

There are few studies in the circular economy literature that have analysed its implementation under a governance arrangement perspective.

Drawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal housing corporations, and how this relationship is contingent on the organisational structure of these organisations.

The study relies on the data collected from Swedish municipal housing corporations. These data sources consist of a survey sent to the management team members in Swedish municipal housing corporations, financial and non-financial archival data on these corporations, interviews with the management team and board members, and observations of meetings involving the management team and board of directors at a Swedish municipal housing corporation. Quantitative data of the study were analysed using descriptive statistics, correlation analysis and linear multiple regression analysis. Qualitative data were analysed employing deductive thematic analysis and were used to illustrate and discuss the results of the quantitative analysis.

The quantitative findings show that ambidextrous sustainability, i.e. the alignment between an explorative orientation and an exploitative orientation towards sustainability, has a weakly positive relationship with financial performance and a positive relationship with social performance in hybrid organisations represented by Swedish municipal housing corporations. The study further shows that a high level of the structural element “connectedness” weakened the relationship between the ambidextrous sustainability and financial performance of the organisation in the study. In contrast, a lower level of connectedness reinforced and strengthened this relationship. Our qualitative material illustrates how the quantitative findings could be explained by the interaction between the board of directors and the management team of these hybrid organisations.

The study shows how ambidextrous sustainability, employed for conceptualisation of the sustainability strategy in hybrid organisations, represented by Swedish municipal housing corporations, can impact on facets of performance (i.e. financial, social and environmental) differently. The study further highlights the importance of organisational structures in these relationships in a hybrid context.

This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their impact on the circular economy (CE) in achieving net-zero carbon goals. While there has been extensive literature on green building technologies, there is limited research on the barriers and drivers of using GMT in SEBs, as well as their impact on the circular economy (CE) in achieving net-zero carbon goals.

This study adopts an interpretivist approach with an ontological basis, using an overarching case study of a SEB at the University of Cape Town (UCT). Semistructured interviews were conducted with executive UCT management, and a field survey of a UCT supportive education building was performed.

At UCT, multiple GMTs have been installed across various buildings to enhance monitoring and management of water and energy consumption. Moreover, initiatives to positively influence student behavior, such as water and energy-saving campaigns around UCT premises, have been introduced. The findings further indicate that UCT has recently emphasized the implementation of GMTs, resulting in improved resource efficiency, CE practices and progress toward achieving net-zero carbon targets for supportive education buildings and the university as a whole.

This research highlights the positive impact of GMTs on a SEB’s CE and net-zero carbon operations. As a result, facility managers should consider incorporating GMTs when planning the development or refurbishment of SEBs.

The study aims to examine the development of student venture creation in a co-curricular business model lab initiative with collaboration between students, researchers, technology transfer offices (TTO) and industry. It presents a fresh approach to the study of student venture creation by discussing a unique co-curricular case, its embeddedness in a network and drawing on the concept of tension.

A qualitative, case-based research design is applied containing data from interviews, observations and active participation.

The findings point to the inherent difficulties in managing and organizing student venture creation and networks surrounding the student venture creation in a co-curricular setting that can lead to several different types of tensions. Episodes where task-, role-, process-, affective- and value-related tensions arise are identified. Furthermore, the findings highlight that affective-related tension is often an outcome of other types of tensions.

Our theoretical implications point to the importance of the context of student venture creation, but not only regarding curricular and co-curricular initiatives; depending on the context, such as if student surrogate entrepreneurship is used, different types of support structure might also be needed to enable student venture creation.

Research on the entrepreneurial university has mainly focused on entrepreneurship education and ventures created by researchers. This study responds to recent calls for research on the venture creation of students. The limited research conducted on student venture creation can be divided between curricular and co-curricular initiatives. Our research points out that many other contextual factors are of importance, such as the origin of ideas, student surrogate entrepreneurship, industry collaboration, team formation and expectations.

This study aims to report business preferences for achieving net-zero power production emissions in Saskatchewan, Canada as well as business perceptions of the most preferable power production sources, barriers to change and suggestions for improvement. Mixed methods included focus groups and a survey with experimental design. This research demonstrates that this method of advancing academic and business knowledge systems can engender a paradigmatic shift to decarbonization.

The study is a mixed-methods study using five focus groups and a survey which included a 15-min information video providing more information on power production sources (small modular reactors and biomass). Participants requested more information on these topics in the initial three focus groups.

There is a significant gap in Canadian Government targets for net-zero emissions by 2050 and businesses’ plans. Communications, knowledge and capacity gaps identified include lack of regulatory requirements, institutional barriers (including a capacity charge in the event a business chooses to self-generate with a cleaner source) and multi-level governance dissonance. More cooperation between provincial governments and the federal government was identified by participants as a requirement for achieving targets. Providing information to survey respondents increased support for clean and renewable sources, but gender and knowledge are still important characteristics contributing to support for different power production sources. Scientists and teachers were the most trusted sources of information. Power generated from small modular nuclear reactors was identified as the primary future source of power production followed by solar, wind and natural gas. Research results also confirmed the high level of support for hydropower generated in Saskatchewan versus import from Manitoba based on high values of energy solidarity and security within the province.

This study is original, as it concerns upstream system power production portfolios and not failed projects; the mixed-method research design including a focus group and an experimental survey is novel. This research partially addresses a gap in knowledge surrounding which knowledge systems advance paradigmatic shifts and how and whether involving business people in upstream power production decisions can inform decarbonization.

This study seeks to provide further testing of access in the context of government – community relations within the political context of the Republic of North Macedonia. The study analyses relationship cultivation strategy of access and explains how it contributes to achieving trust and relationship satisfaction in government–community relations. This paper also provides insights into the importance of access to achieving positive government–community relations based on mutual trust and satisfaction.

For this research, a qualitative inquiry was conducted, and qualitative in-depth interviewing was used as the main research method. In total, 39 interviews were conducted: 12 interviews with Macedonian civil servants, eight interviews with Albanian civil servants and 19 interviews with Albanians.

The findings of this study showed citizens not to have enough access to government and its institutions. Besides, the results showed access to be crucial to building positive government–community relations based on mutual trust and satisfaction. In particular, discrimination and social distance were crucial in building trust between government and citizens.

The study provided evidence on the importance and contribution of the cultivation strategy of access to government-community relationships in general and to the relational outcomes of trust and satisfaction in particular. The findings supported the initial assumptions that access constitutes an important factor in predicting the government–community relationship quality.

Since the 1980s, governments worldwide have been implementing the move from cash to accrual accounting. Scholars initially considered the appropriateness of this accounting reform to be self-evident, but later they have expressed critical views. This paper systematises the existing literature intending to reflect on the adverse effects of adopting accrual accounting in the public sector and identify implications for future research.

The present study builds on a systematic literature review of 106 academic articles published between 1980 and 2021. It is based on the “preferred reporting items for systematic reviews and meta-analyses” (PRISMA) method. Synthesising research through a transparent, rigorous and replicable process makes it possible to identify and discuss the adverse effects of adopting public sector accrual accounting.

Significant issues are linked to organisational impacts and accountability. Resistance to change is the main negative consequence and is more likely in countries that have chosen to adopt accrual accounting without maintaining cash accounting. The new accounting rules make accounting information more complex and arbitrary for citizens and politicians. How these criticalities should be addressed deserves further investigation.

This paper offers a comprehensive literature review on the drawbacks of adopting accrual accounting in the public sector. It could provide a general lesson to be applied to policymakers of other jurisdictions currently considering this transition to prevent the adverse effects and act proactively.

This study aims to build a framework of the influencing factors of construction workers' career promotion and identifies the critical determinants so as to propose suggestions for the government and enterprises to offer construction workers a path for career promotion.

In line with the theory of human resources, such as Herzberg's two-factor theory, this study constructs a theoretical framework that affects the career promotion of construction workers. Using evidence from Guangzhou city, valid data provided by 464 workers from 50 sites were collected by a questionnaire survey, and the significance test on the influencing factors of construction workers' career promotion was taken by binary logistic regression.

The overall career development of construction workers in Guangzhou is worrying. The binary logistic regression indicates that age, working years, type of work, career development awareness, legal awareness, professional mentality, vocational psychological training and career development path are critical factors that affect construction workers' career promotion.

This study for the first time explores the career promotion of frontline construction workers. Specifically, it identifies the critical factors that affect the career promotion of workers and thus lays a foundation for further research and the promotion and continuous and healthy development of the construction industry. Thus, this study is original and has theoretical and practical significance.

Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.

This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.

The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).

This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.

The aim of this paper is to explore whether and how external, political, financial and governance factors influence capital expenditure deviations in the Swedish municipal water and sewerage sector and to capture the consequences of municipal organisational fragmentation.

Panel data analysis of 238 municipalities and 1,190 observations of capital expenditure deviations over five years (2013–2017).

Apart from a low overall on average execution rate of 69%, the Swedish municipal water and sewerage sector seems generally sensitive to external stakeholder pressure for budget compliance, but not to the political power situation. Further, political signalling incentives generally do not influence capital expenditure deviations in the contexts of municipal corporations and cooperations, which supports the idea that these governance forms insulate the organisation from general stakeholder pressure and political control.

The practical implication is that large and constant capital expenditure deviations call for change in regulation and governance of the municipal sector. However, in countries such as Sweden, where externalising services to municipal corporations and cooperations is significant, this discussion needs to address the consolidated level of the municipality. Otherwise, a large share of the investment budget will be unscrutinised. More closely related to the Swedish water and sewerage sector, the risks associated with a constantly low execution rate should be analysed and addressed.

First, this paper contributes to the knowledge of aggregated capital expenditure deviations in general and specifically within the municipal water and sewerage sector. Second, analysing the municipal governance landscape adds further insights and suggestions on why budget performance varies. The results especially highlight that the governance forms of corporations and cooperations change the relation to political signalling incentives.