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This paper aims to illustrate how service ecosystem governance may provide a suitable ground to pursue holistic resilience to “wicked” socio-economic and ecological problems, for enhancing “place-based” sustainable performance outcomes through an organizational, interorganizational and context setting.

This work suggests the use of “place-based” collaborative ecosystem platforms driven by a dynamic performance governance approach as a setting where facilitated performance dialogue is carried out among networked stakeholders. This fosters a holistic view of performance sustainability where intangibles, inertial, cultural and behavioral factors play a key role in policy analysis.

The paper illustrates how different research streams framing stakeholder relationships under a business, hybrid organization and public sector perspective converge toward the “service ecosystem” construct, as a common field for sustainable “place-based” value creation. This performance governance perspective frames accountability for achieving sustainable outcomes through interconnected viewpoints, i.e. (1) time (short vs long-term), (2) subject (single organization, “theme-focused” service ecosystem and “place-based” service ecosystem) and (3) field (socio-economic, cultural and ecological).

This work has an interdisciplinary track. It recommends feedback and “stock-and-flow” modeling to enhance framing counterintuitive patterns of behavior of dynamic complex socio-economic, cultural and ecological subsystems within “place-based” collaborative ecosystem platforms. Combining an inside-out with an outside-in view triggers sustainable outcome-based dynamic performance governance through an organizational, interorganizational and context setting.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

The purpose of this paper is to explore how two educational leaders are leading their school communities during a time of war in Ukraine.

Through the use of narratives, two of the co-authors of this paper explore the tensions and opportunities they have encountered, and continue to encounter, as educational leaders during a time of war in Ukraine. Particular emphasis is placed upon how the two co-authors are responding in contextually sensitive and productive ways to build a sense of safety and community in their schools.

The two narratives in this paper demonstrate both leaders displaying a proclivity for building and sustaining collaborative and networked practices to build a sense of safety, stability and belonging for all members of their respective school communities.

This paper offers international insights into school leadership, at all times but especially during the current state of war in Ukraine.

There is extensive literature on the determinants of job tenure insecurity. However, very little is known about the individual drivers of labour market insecurity. Additionally, while a piece of literature shows that volunteering improves workers' income, no study considers volunteering as an activity which could help workers to feel more confident about their perception of labour market insecurity if they lost or resigned their jobs. Therefore, purpose of this paper is to study whether workers who volunteer are less likely to perceive labour market insecurity.

The paper employs data from the sixth European working conditions survey which provides a great deal of information on working conditions. For the empirical investigation, probit model as well as robustness analysis have been implemented.

Results show that employees who do voluntary activities have a greater likelihood of declaring perceived labour market insecurity, which is nearly 3 percentage points lower, than employees who do not volunteer. Findings suggest that governments need to improve the relationship between for-profit and non-profit sectors to encourage volunteering.

This is the first study which considers volunteering as an activity which could help workers to feel more confident about their perception of “labour market insecurity”. Most of the studies on “labour market insecurity” do not focus on the workers individual characteristics but mainly on the labour markets institutional characteristics and welfare regimes differences.

This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical mindset can account for the discrepancies in the literature and enhance the effectiveness of ethical awareness initiatives.

The research used a tax experiment involving both treatment and control groups. Both groups were presented with a tax-related scenario, with the treatment group subjected to a specific ethical awareness intervention. To gauge the participants’ ethical mindsets, they were divided into strong self-interest and mild self-interest mindset groups based on their Machiavellian scores. The analysis was conducted utilizing ANOVA to scrutinize the results.

The key findings shed light on the fact that while ethical awareness endeavors can enhance the likelihood of individuals making ethical choices in tax decisions, their effectiveness varies significantly depending on the individual’s ethical mindset. Furthermore, results show that gender affected the relationship between ethical mindset and ethical awareness effectiveness, and males with mild self-interest score reacted more to the ethical awareness intervention. Results support that individuals’ ethical mindset, measured as strong self-interest and mild self-interest, is pivotal in determining the effectiveness of ethical awareness efforts.

This study is unique because it evaluates the effect of ethical mindsets to provide a novel way to improve tax ethical awareness initiatives.

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

International investment law governs matters related to transnational investments. The extensive reach of transnational corporations (TNCs) has granted them substantial economic, political and social influence, often intertwining them with public interest issues and implications in human rights violations. This paper aims to explore the profound influence exerted by TNCs in today’s globalized world and its implications for human rights and social responsibility within the framework of international investment law. Particularly, it acknowledges the vulnerability of economically weak South Asian states and cites past instances such as the Bhopal gas tragedy in India and the Rana Plaza disaster in Bangladesh as egregious violations of human rights. Focusing on South Asian bilateral investment treaties (BITs), this paper aims to examine the scope of investors’ social accountability.

This research engages with doctrinal and analytical methods in traversing through primary and secondary sources. It would parse the arbitral tribunals’ jurisprudence for their discussion on the inclusion of social accountability obligations within international investment agreements (IIAs). Further, it engages in a quantitative analysis related to the nature of the social accountability-related obligation of the corporation within South Asian BITs.

The findings reveal a glaring absence of the law on investors’ social accountability and the need for enhanced regulatory mechanisms to address the escalating influence of TNCs on human and social rights. The absence of a robust legal framework, coupled with the asymmetric nature of international investment law, granting investors greater rights and leverage compared to states, exacerbates this challenge. The phenomenon of “regulatory chill” inhibits states from effectively enforcing regulatory measures aimed at protecting human rights and the environment. Furthermore, the broad interpretation of clauses such as “fair and equitable treatment” by investment tribunals often undermines states’ ability to implement measures in the public interest. While international organizations such as the UNCTAD and the UNCITRAL Working Group III are actively discussing reforms to IIAs, the existing guidelines addressing investors’ social accountability are woefully lacking in the content as well as the method of their integration with international human rights law. The findings underscore the imperative for South Asian nations, the subject of this research’s empirical analysis, to adopt a comprehensive approach involving both domestic law reforms to promote corporate social accountability and active pursuit of negotiations for the inclusion of binding social obligations for investors within IIAs.

This research, drawing upon international law developments, offers suggestions for incorporation of social accountability provisions via relevant domestic law reform. The research could be viewed as a prelude for mapping the legal developments in the area of investors’ social accountability within investment agreements, as well as investment contracts, drawing guidance from international law instruments.

To the best of the authors’ knowledge, no other study analysed the scope of investors’ social accountability in South Asian BITs.

The purpose of this study is to develop a new whistleblowing scale considering the conventional and Islamic perspectives in combating corruption. Whistleblowing has received great attention because it helps the corruption prevention process by revealing bad practices, improving transparency and ensuring accountability. However, not many scholars have focused on the concept of whistleblowing in the Islamic context.

The study uses a theoretical inquiry design, delving into the literature to thoroughly examine whistleblowing likelihood, Kohlberg’s theory and Maqasid Shariah. Through qualitative content analysis, relevant concepts are scrutinized and synthesized. The integration of Kohlberg’s theory and Maqasid Shariah aims to offer a comprehensive framework for comprehending whistleblowing likelihood, integrating perspectives from both Western and Islamic traditions.

This study has conceptualized the integration of the six stages of Kohlberg and Maqasid Shariah to understand whistleblowing likelihood. The study offers a scale to explain whistleblowing likelihood based on the two theories.

The correlation between Kohlberg and Maqasid Shariah reveals a nuanced relationship between individual moral evolution and Islamic ethical imperatives, in the context of whistleblowing likelihood. As individuals progress through Kohlberg’s stages, aligning with Maqasid Shariah’s emphasis on societal well-being, their inclination to blow the whistle evolves from early considerations of fear and conformity to a commitment to universal ethical principles and justice.

The new scale integrating Kohlberg and Maqasid Shariah aids ethical climates in organizations by assessing employees’ moral development and promoting ethical leadership through tailored training. Aligned with Islamic values, the scale becomes a tool for fostering ethical behavior and organizational culture, emphasizing justice and commitment to higher ethical objectives. Managers must delicately balance justice and community harmony when implementing whistleblowing initiatives to ensure a positive impact on both ethical principles and organizational cohesion.

By integrating the six stages of moral development proposed by Kohlberg, the new scale plays a role in promoting transparency and accountability for sustainable development. Furthermore, its alignment with Maqasid Shariah contributes to addressing corruption and advocating for social justice, making the scale a catalyst for societal well-being that respects cultural and religious values. Ultimately, the scale supports a socially responsible approach, reinforcing ethical behavior and contributing to the broader global agenda for sustainable and just societies.

The new scale integrating Kohlberg and Maqasid Shariah offers an innovative and interdisciplinary approach to assessing whistleblowing likelihood. This fusion provides a nuanced understanding of individuals’ ethical reasoning, aligning universal moral principles with Islamic ethics. The scale not only broadens the conceptual framework for evaluating ethical decision-making but also respects cultural diversity, making it inclusive and applicable across diverse global contexts.

This paper aims to extend insights about the relationship between inter-organizational collaboration and approaches to control from the perspective of decision-makers. We investigate the relationship between approaches to control and intended forms of integration between actors responsible for solving the complex problem of integrated person-centered care for elderly with diverse and significant needs.

The empirical study is based on a content analysis of contractual agreements. We have analyzed a total of 118 collaboration agreements and associative documents between all Swedish regions and municipalities.

The study shows that intended integration is subject to remarkable variation in intended forms of inter-organizational collaboration in this Swedish case. The paper illustrates that decision-makers’ intentions with proposed collaboration in each given context are important for the chosen approach to control. Regardless of intended forms of integration, our study suggests that an imminent soft approach to control is expressed alongside limited signs of hard control. Various forms of intended integration can be managed by the two approaches simultaneously insofar as the agreements appear to have a two-sided purpose.

Our paper proposes an empirically driven taxonomy of intended forms of integration initiatives. The taxonomy provides resources for studies about how collaboration can be managed when it is stipulated by national legislation but local self-governance gives actors considerable freedom to decide on how to organize and manage services. By presenting the taxonomy and relating this to approaches of control, our iterative study builds on and adds to a recent stream of research arguing that the relationship between collaboration and approaches to control may by fuzzier and more complex than originally thought.

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.

Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.

There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.

This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.