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The idea of value co-creation involves the benefit actors gain from integrating resources through activities and interactions within a service network, with the environment enabling high-quality collaboration. This paradigm highlights customers’ ability to co-create value with service providers and other customers. This idea is gaining traction in health care. These days, patients are no longer passive recipients of health-care services; rather they have started taking proactive roles in their self-health management. This study aims to understand the phenomenon of value co-creation among patients within online health communities (OHCs).

A systematic literature review of papers published from 2003 to 2024 in Web of Science-indexed journals was conducted. The review highlights theories, contexts, characteristics and methodologies in this area, synthesizing insights from previous research and presenting a future research agenda for underexplored and unexplored contexts using emerging theoretical perspectives and analytical methodologies.

The review illuminates theoretical and empirical studies on value co-creation among patients in OHCs. Previous research shows that value co-creation among patients leads to cognitive, affective and physical benefits such as reduced anxiety and stress, increased assurance and self-confidence, improved quality of life, enhanced patient empowerment, acceptance of disease and treatment effectiveness and a sense of self-worth and well-being.

This review synthesizes insights from previous works and outlines a research agenda for future studies in underexplored and unexplored contexts using new theoretical perspectives and methodologies. Considering the role social media plays in an individual’s life, this work will help in deep diving into the role of such online communities in the health-care sector.

Traditionally, the banking and financial sectors have pioneered adoption of new technologies and business models. One important digital banking model that has proven its efficacy in recent times, is Digital-Only Banking (DOB) where consumers interact with their banks through digital channels only. Having detailed knowledge of what actually happens at the consumer level during the adoption of new digital models and technologies is paramount to the success of these technological initiatives. The present study aims to investigate DOB adoption behavior and possible barriers using a quantitative approach at the consumer level. A conceptual model is developed by extending the Unified Theory of Acceptance and Use of Technology (UTAUT) model, incorporating Trust (TR), Perceived Risk (PR) constructs and cultural moderators of Individualism (IDV) and Uncertainty Avoidance (UA).

For this study, an online survey instrument was created and administered in Iran. The research sample was selected through the application of purposive sampling. Data from 788 respondents were analyzed. The proposed model was tested using Partial Least Square.?.s Structural Equation Modeling (PLS-SEM).

The results show that DOB adoption is positively influenced by Effort Expectancy (EE), Social Influence (SI), and Facilitating Conditions (FC), while PR negatively influences DOB adoption intention. Unexpectedly, the results indicate that TR has no significant impact on DOB usage intention. Additionally, this study demonstrates that with individuals having a low level of IDV, the relationship between PE and BI is stronger, and with individuals having a low level of UA, the impact of SI on BI is stronger. It also reveals that the impact of TR on BI is stronger in low individualistic cultures.

DOB providers should enhance support features of their services or provide facilities that make it simpler for users to accomplish online transactions. Here, in order to improve the UI/UX design of their apps, DOB product managers should carefully observe the technical guidelines of the operating systems of digital devices, such as the Human Interface Guidelines (HIG) for iOS and Material You for Android. Additionally, DOB providers should build partnerships with mega online retailers to provide hassle-free and easy to use payment solutions for consumers.

DOB, as a novel and business model, has been investigated in very few studies, especially regarding any which focus on its adoption. To fill this gap, this research investigates DOB adoption through a modified version of the UTAUT model. The findings of this study suggest that future research regarding DOB should consider sources of TR, types of non-adopters, and context. This study, as the first of its kind in DOB literature, also highlights the significant role played by cultural values in customer behavior regarding DOB adoption.

A qualitative approach based on grounded theory was utilized, with data collected through 26 semi-structured interviews with social entrepreneurs. Alas’s Triangular Model provided the framework for data analysis and interpretation.

This study explores how Hong Kong social enterprises approached crisis and change management during the COVID-19 pandemic, examining their resilience-building strategies.

The pandemic triggered an existential crisis for many social enterprises, causing severe revenue losses. However, strong leadership and cultures based on social mission enabled resilience. Enterprises demonstrated agility by rapidly transitioning operations online and establishing partnerships. Technology adaptation and social innovation were pivotal to sustaining impact.

As the sample comprises enterprises that survived the pandemic, insights into failed enterprises are lacking. Comparative analysis could illuminate differences in crisis response between successful and unsuccessful cases.

The study’s practical implications suggest that social enterprises should focus on developing flexible crisis management plans, cultivating purposeful leadership, embracing digital transformation, strengthening collaborative networks and prioritizing organizational learning to effectively navigate crises while staying true to their social missions.

Findings demonstrate how shared values and cultures grounded in purpose can anchor organizations amidst upheaval, fostering resilience. This underscores the role of social enterprises in modeling responsiveness to societal needs.

While research has examined social enterprises’ vulnerability in crises, investigation into their crisis management practices is limited. This study enriches understanding of how social enterprises effectively navigate turbulence.

The purpose of this paper is to provide a review of contemporary perspectives, policies, and practices relating to reported vocational education and training (VET) teacher recruitment and retention challenges, with a particular focus on England and Australia.

This position piece discusses the topic from a transnational perspective by reviewing the relevant literature and examining the impact of policies and practices in England and Australia.

The paper finds that there is a paucity of empirical research relating to VET teacher shortages, but that globally, experience in the sector suggests there are challenges in recruiting and retaining the qualified VET teaching workforce required to address current and future training needs. It recommends that further research is undertaken with an international approach to better understand the problem from the perspective of VET teachers, leaders, and education institutions, and to identify potential solutions.

The paper does not report on empirical research but suggests that further studies are required to better understand the problem and identify potential solutions based on the respective socioeconomic, demographic, and policy contexts.

While there are studies examining VET and VET teaching from the perspectives of quality, reputation, and esteem, few examine the issue and impact of VET teacher shortages, or the challenges of VET teacher recruitment and retention in the contemporary and comparable contexts of Australia and England.

This study aims to critically examine the implementation of green supply chain management (GSCM) practices in service organizations in Thailand.

This study observed 17 service organizations in the private, government, state and non-profit sectors. The multiple case study method was used, including semi-structured interviews, observations and documentation. The data were analyzed using content and thematic analysis methods. Abductive reasoning was used to explain new findings that do not align with prior theories.

A total of 13 of the 17 cases studied had environmental management systems (EMS). Four were GSCM-proactive and moving toward sustainable sufficiency by involving nearby communities in their service delivery. Although regulations and policies from their head offices were key pressures, leaders with high commitment and eco-awareness achieved outstanding success. Instances of greenwashing and fraud were evident among four non-adopters, one of whom was an environmental regulator.

This study acknowledges that leader commitment and high eco-awareness are the most powerful factors. However, the limited timeframe did not allow a deeper exploration of how to create a socially responsible leader. While the openness of information was evident from the best practitioners, non-adopters did not share any eco-certification or reports. They did not allow the researcher to contact other potential respondents apart from the arranged interview sessions. However, correct data were obtained when the answers were contradictory and one(s) told the truth.

A sustainable and sufficient service supply chain model and new equation were proposed, embracing stakeholders such as society, regulators and employees. Recommended practical strategies include green procurement, reduced utility use and reverse logistics (3Rs and 5Ss).

In the GSCM theory, while the manufacturing sector focuses on economics and the environment, green practices in the service sector address social concerns. This study establishes connections between four concepts: EMS-founded GSCM, leading to repeated use of materials in a circular economy (CE). CE is thus the pathway to reducing consumption and achieving real happiness through a sufficiency economy philosophy (SEP).

Public service announcements (PSAs) have been shown to be effective instruments that raise awareness, educate society, and change behaviors and attitudes. Many governments and organizations have utilized PSAs on social media to promote online safety among children and youth. However, we have limited understanding of the range of topics that these PSAs address and how they present their content to audiences. This study provides an inventory of the types of online safety topics that current PSAs address and a catalogue of the types of persuasive features employed by PSAs.

A content analysis of 220 YouTube PSA videos on online safety was conducted. Various topics under the umbrella of online safety were identified. Guided by the prospect theory and exemplification theory, different persuasive features employed in the PSAs were sought.

The findings highlight that the primary focus of these PSAs is on online safety behaviors and general instructions on online hygiene. Interestingly, nearly half of the videos employ a neutral frame, while a significant portion provides no evidential support. Additionally, video length was associated with the number of views and likes it gathered but not with the number of comments.

The inventory of PSAs can help researchers, practitioners, and policymakers better understand the type of content being produced and disseminated online as well as identify topics that are either over or under-represented. Further, the catalogue of the types of persuasive features employed by PSAs would be helpful in guiding research, practice, and policymaking in the context of creating effective online safety videos.

This paper describes a model of “Learning to care” derived from a study exploring how care workers in care homes learn to care for people living with dementia. The “Learning to care” model is primarily informal in nature in which influences such as formalised training and organisational culture impact care outcomes indirectly rather than directly.

This study used a focused, critical ethnographic approach in two care homes in England resulting in 63 h of observation of care of people living with advanced dementia, 15 semi-structured interviews and 90 in-situ ethnographic interviews with care staff.

The findings reveal a three-level model of learning to care. At the level of day-to-day interactions is a mechanism for learning that is wholly informal and follows the maxim “What Works is What Matters”. Workers draw on resources and information within this process derived from their personal experiences, resident influences and care home cultural knowledge. Cultural knowledge is created through a worker’s interactions with colleagues and the training they receive, meaning that these organisational level influences affect care practice only indirectly via the “What Works is What Matters” mechanism.

This study makes an original contribution by explaining the nature of day-to-day informal learning processes as experienced by care workers and those living with dementia in care homes. In particular, it illuminates the specific mechanisms by which organisational culture has an effect on care practice and the limitations of formal training in influencing such practice.

The purpose of this study is to assess how higher education anchor institutions (HEIs) voluntarily report their non-economic impacts. Its goals are to quantify the ease of public access to this information; strengthen the conceptual foundation for HEI impact reporting; and provide guidance for making HEI voluntary disclosures more accessible, comparable and systematic.

Using an exploratory mixed methods design and purposeful sampling, this study analyzed voluntary public disclosures of 41 anchor institution universities in the USA to assess how they communicate their public value creation to stakeholders. Data sources included impact reports, donor reports, annual reports and sustainability reports. The study also analyzed the accessibility of this information by timing how long it took to locate.

The sampled US anchor institutions communicate their non-economic impact to stakeholders in myriad ways using a variety of formats. Time required to find the reports ranged from 37 to 50 min, with an average of 42.30 min. Disparate reporting formats inhibit comparability.

Only 41 anchor institutions were examined. The small sample may not be representative of the broader landscape of higher education institutions.

Findings offer guidance for improving voluntary nonfinancial disclosures to increase public confidence in higher education institutions while advancing community and global resilience. To strengthen voluntary disclosure practices, the study recommends using a standardized reporting format, framing HEI impact through socio-ecological resilience indicators, integrating reports and obtaining some form of assurance. These changes would enhance the credibility and comparability of the disclosures.

This research provides some of the first empirical insight into how US higher education anchor institutions report their value creation to the public. Its application of socio-ecological systems theory outlines an actionable conceptual foundation for HEI reporting by linking organizational, community and global resilience.

A key meta-narrative of Employment Relations in the UK over recent decades has been that of labour market deregulation. However, governments have simultaneously introduced workplace rights legislation that juridified individual employment relationships. Within this process, employers and their representatives, Employers’ Organizations (EOs), are generally depicted as opposing the introduction of employment law or attempting to weaken its application. Contrary to this belief, our research identified a range of other responses to ask: how and why have EO responses varied?

This article draws on primary qualitative and quantitative data from three projects; one examined the totality of EOs in the UK while the others examined topic-specific behaviour of EOs and other actors. The main source is the first project and its 98 interviews with representatives of EOs and related organisations between 2013 and 2017.

We demonstrate that opposition is not the only EO response to individual employment law by identifying three others: compliance, advocating for law and going beyond legally stipulated requirements by promoting voluntary standards/best practice. The article argues that there are two explanations for this pattern. One is that individual EOs possess different sets of member interests, the other relates to differences in their organizational characteristics.

The article makes two contributions to the literature. One is that our identification of varying responses challenges more unitary accounts emphasising neoliberal and deregulatory patterns. The other lies in our identification of causal forces not previously identified. Both combine to illustrate how the neo-liberal order is not characterised by employer consensus as to regulation.

The purpose of this paper is to examine prominent issues and contributions from extant research and explore the literature on the services provided by Knowledge-Intensive Public Organizations (KIPOs) and its pursuit to achieve the United Nations (UN) 2030 Sustainable Development Goals (SDGs) (hereafter referred to as the UN 2030 SDGs agenda) amidst the challenges represented by COVID-19 pandemic. It emphasizes the crucial role of accounting in dealing with techniques and social and moral practices concerned with the sustainable utilization of resources. This paper also provides an overview of the other papers presented in this JPBAFM Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

The design consists of a review and examination of the prior relevant literature and the other papers published in this JPBAFM Special Issue.

The paper identifies and summarizes three key research themes in the extant literature: the growth in the types of KIPO; the rise in the research approaches to study the provision of public services by KIPO in pursuit of the UN 2030 SDG agenda and the consequent call for developments in the accounting field; and unintended consequences during COVID-19 pandemic. It draws upon work within these research themes to set out four broad areas for future impactful research.

The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO and in prompting future extensions of this work through setting out areas for further innovative research within the field.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, research centers and the UN. The focus on accounting and accountability towards a broader spectrum of stakeholders calls for new avenues of study in the accounting field. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, universities, research centers and the UN. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

This paper adds to vibrant existing streams of research in the area of KIPO by bringing together authors from different areas of accounting research for this JPBAFM Special Issue. In scoping out an agenda for impactful research approaches used to study the provision of public services by KIPO, this paper also draws attention to underexplored issues pertaining to extents such as the “lived experience” of personnel in the KIPO and envisioning what a future system of governance, management and accounting of SDG might look like.