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The informal sector has become the most dominant sector in the Global South and can be seen in all sectors of the economy. The waste management sector is one of the major areas with many informal actors. This chapter examined how the collaboration of city authorities with informal waste actors (IWAs) can help improve the management of waste and address climate change issues. The study employed a qualitative case study where IWAs and leadership of the waste management department of the Accra Metropolitan Assembly (AMA) engaged in a workshop to gather information data. The findings showed that informal waste actors’ valuable contributions have changed city authorities’ perception of them from being a nuisance to key stakeholders in waste management. This recognition and collaboration go beyond seeing IWAs as partners in waste management but also as climate change mitigation agents.

There are calls for irradiated food labelling due to a significant need for food safety and extensive procedures to safeguard consumer health. Additionally, there is a strong push from producers for mandatory Country of Origin (COO) labelling. The study examines how the COO and Radura labels influence consumer behaviour and shows the interplay between these influences. Using Attitude-Behavior-Context theory, a conceptual model is proposed and tested to evaluate these factors. The use of multiple labels allows for more choices. How the information presented on labels corresponds to consumers' pre-purchase information search is tested on regular label users.

Structural Equation Modelling (SEM), Generalised Linear Modelling and Cluster Analysis were used to analyse the data on a sample of 322 Australian respondents.

The study revealed that COO labelling had a significant positive relationship with attitudes but a negative relationship with WTP, acting as a suppressed mediator between attitudes and WTP. Interestingly, while knowledge was not found significant, label confidence emerged as a significant factor. Furthermore, the research suggests that regular users may prioritize COO labels over Radura labels.

This research contributes novelty by being the first to address the interplay between COO and irradiated labels, complementing the growing body of literature on irradiation labelling. It also offers valuable insights for retail practitioners, providing an understanding that can facilitate the delivery of high-value multiple labels at the point of purchase.

The concept of Circular Economy (CE) has gained significant traction in addressing the issue of Construction and Demolition (C&D) waste, which is generated because of global urbanisation and urban renewal. Therefore, this research aims to explore the applicability of CE strategies to minimise the C&D Waste Management (WM) issues in Sri Lanka considering the preconstruction stage of the building project.

The research adopted a qualitative approach, using three expert interview rounds with the Delphi technique. In each round, 17, 15 and 12 experts were involved. A manual content analysis method was used to analyse the collected data.

Findings uncovered effective strategies in CE to address the 14 issues within C&D WM and its effects on the project management iron triangle in Sri Lanka. Integrating CE strategies within the construction sector to tackle C&D WM issues can significantly contribute to establishing a more sustainable, robust and resource-conscious built environment. By adopting CE strategies such as design for adaptability of existing buildings and design for disassembly, construction projects can optimise the project's timeline, cost and quality factors.

This will help to minimise the demand for virgin materials and reduce the volume of waste generated. Using recycled materials also helps close the loop of the materials cycle, thereby contributing to the CE. Also, this research contributes uniquely by offering practical, context-driven solutions that align with Sri Lanka’s construction sector.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

In this paper, the authors examine the strategies used to reduce labour costs in three public hospitals in South Africa, which were effective and why. In the democratic era, after the revelations of large-scale corruption, the authors ask whether their case studies provide lessons for how public service institutions might re-make themselves, under circumstances of austerity.

A comparative qualitative case study approach, collecting data using a combination of interviews with managers, focus group discussions and interviews with shop stewards and staff was used.

Management in two hospitals relied on their financial power, divisions between unions and employees' loyalty. They lacked the insight to manage different actors, and their efforts to outsource services and draw on the Extended Public Works Program failed. They failed to support staff when working beyond their scope of practice, reducing employees' willingness to take on extra responsibilities. In the remaining hospital, while previous management had been removed due to protests by the unions, the new CEO provided stability and union–management relations were collaborative. Her legitimate power enabled unions and management to agree on appropriate cost cutting strategies.

Finding an appropriate balance between the new reality of reduced financial resources and the needs of staff and patients, requires competent unions and management, transparency and trust to develop legitimate power; managing in an authoritarian manner, without legitimate power, reduces organisational capacity. Ensuring a fair and orderly process to replace ineffective management is key, while South Africa grows cohorts of competent managers and builds managerial experience.