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The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.

Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.

We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.

This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

This study presents evidence of the role of performance measurement and management (PMM) in sustainable supply chain governance. This study tests a model hypothesizing whether it is the PMM itself or the mediating effect of supply chain governance that is essential for both business and sustainability performance.

This study builds on a survey of 274 SMEs in Finland.

The findings indicate that PMM does not directly contribute to SMEs’ business or sustainability performance. Supply chain governance mediates the relationship between PMM and business performance. Business performance also enhances sustainability.

These findings can guide managers in managing company relationships with customers and suppliers. The mediating role of supply chain governance highlights the potential of PMM to enhance performance. Without supply chain governance, the PMM, while efficient in traditional business practices, may lose its effectiveness because of the pressure to advance sustainability values within firm operations.

The role of PMM in enhancing supply chain sustainability is frequently overlooked in the existing research, necessitating an empirical evaluation of PMM’s impact on supply chain sustainability. This study addresses this gap by focusing on the SME context, where the pressure to adopt sustainable practices is increasing, yet SMEs employ PMM less frequently than larger firms.

Fast fashion brands in Asia are increasingly incorporating corporate social responsibility (CSR) into their business strategies in response to the mounting environmental and social concerns. The study aims to provide insights into the current landscape of CSR practices and communication within the Asian context through focusing on two prominent Asian brands to understand how these fashion brands articulate and convey their CSR activities on their respective websites.

This study used a qualitative content analysis to critically evaluate the CSR communication used by Uniqlo and Shein, with the incorporation of signalling theory as a theoretical framework to discuss the observed elements on their websites.

The results indicate that the two Asian fast fashion brands actively engage in CSR’s environmental and social dimensions. Notably, the social dimension is more prominently expressed on both brands’ websites than on other dimensions. Through a nuanced interplay of colour, imagery and keywords, these Asian fast fashion brands strategically signify their commitment to environmental stewardship and stakeholder well-being.

This study fills a gap in the literature by examining CSR programs on Asian-owned fast fashion brands’ websites through the application of signalling theory. The research contributes to the theoretical foundation of CSR communication outcome research, offering actionable insights for marketers entering the Asian fashion market to enhance brand reputation and legitimacy.

Universities strategically organize themselves around sustainability, including transformative goals in teaching and learning. Simultaneously, the role of online education has become more prominent. This study aims to better understand the purpose and process of creating online sustainability education (OSE) and to identify challenges and opportunities for implementing these courses and programs to achieve universities’ broader transformative sustainability goals.

This study uses a multiple case study design to research three universities in diverse geographical and institutional contexts (Finland, the USA and Colombia). Qualitative data was collected by interviewing program-related experts (n = 31) and reviews of universities’ strategic documents.

The findings suggest that despite important advances, further attention is merited regarding aligning the purpose of OSE with student learning outcomes, clarifying the values underlying the process of online program/course creation and developing transformative and process-oriented approaches and pedagogies to implement OSE. The authors also highlight emerging challenges and opportunities in online environments for sustainability education in different institutional contexts, including reaping the benefits of multilocality and diverse student experiences regarding sustainability issues.

There is a paucity of studies on university-level sustainability education in relation to online environments. This research expands on the existing literature by exploring three different geographical and institutional contexts and shedding light on the relationship between the practical implementation of OSE and universities’ broader sustainability goals.

This study develops and tests a comprehensive model that examines whether dimensions of supervisors’ job demands and resources influence their work motivation through their job strain levels while managing disability accommodation (DA).

The proposed model leverages the assumptions of established job demand and resources theories, including demand-ability fit, job demand-control, job demand-control-support, and effort-reward balance models. Then, we tested with the quantitative data from 335 British, Canadian, American, Australian, Dutch, and German supervisors with recent DA experience.

This study found support for the proposed model. Job control and social support directly affected work motivation, while job strain did not mediate the relationship between job control and social support and work motivation. The results suggest that employers looking to improve the likelihood of DA success should focus on providing adequate job control, social support, and rewards to supervisors responsible for accommodating employees with disabilities.

This research enhances our understanding of how additional DA responsibilities impact supervisors and aids in the development of effective DA management policies and interventions, providing robust support for practitioners.

This study contributes to extending the DA literature by testing the applicability of different theoretical models to explain the effect of the additional DA responsibility on supervisors’ job demand, strain, and motivation levels and identify the resources to mitigate them.

The maritime industry, a linchpin of global trade, has embarked on a transformative journey catalysed by the relentless advance of digitalisation. There is a discernible gap in the literature concerning the specific consequences of digitalisation within the maritime sector. This research aims to examine the current body of literature on the influence of digitalisation in human resource development (HRD) on the competitive advantage of organisations and its potential within the maritime industry.

This research paper conducts a comprehensive bibliometric analysis.

The findings of this research explore the literature landscape encompassing digitalisation in HRD, its influence on HR operations, learning and development, performance management, employee experience and strategic alignment within maritime organisations.

This research provides valuable recommendations for maritime organisations and HRD practitioners seeking to leverage digitalisation to gain a competitive edge. Thus, the maritime industry can adopt digital HRD practices to streamline operations, improve performance and align HR strategies with broader organisational goals.