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This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.

Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.

The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.

This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

This study aims to explore how multinational lead buyers can play an active role in ensuring worker voices in garment supplier factories where workers have limited space to raise their voices, and how buyers’ involvement increases the possibilities of worker voices mitigating barriers to social dialogues and enhancing mutual interests of buyers and workers in garment factories.

Using a qualitative research approach and multiple embedded case study method, this study considered buyer−supplier dyads as the unit of analysis, i.e. two multinational lead buyers and their four corresponding suppliers in the garment industry of Bangladesh. Focus group discussion and key informant in-depth interviews were techniques applied to collect factory-level data, and within and cross-case analysis techniques were applied to develop an overall understanding.

The results of this study reveal that the opportunities for workers to voice their concerns through social dialogue in garment supplier factories are limited due to various obstacles. Similarly, the role of multinational lead buyers in addressing these issues is found to be less than ideal. This study also shows that buyers can take short-term and long-term initiatives to ensure social dialogues. Moreover, this study presents how social dialogues can meet the expectations of multinational buyers and their garment suppliers.

While this study focuses exclusively on the garment industry, similar scenarios also exist across a multitude of other industries. Thus, future research could extend this study’s scope to various sectors, providing a more comprehensive understanding of the general state of worker voices in Bangladesh. This study stands to make significant contributions to literature in the fields of global value chains, human relations and international business. It will pose critical perspectives on how upstream value chain suppliers can fortify worker rights through social dialogue, and elucidate the means and motives for lead buyers to play a more active role in this endeavour.

This study is distinct in its approach, integrating buyer−supplier roles to pave the way for enhanced worker voice opportunities through social dialogue in garment supplier factories.

The purpose of this paper is to advance our understanding of international crisis mediation by introducing and examining the nested insider-partial mediator (NIPM) concept, a nuanced perspective on IPM behavior. This study challenges the traditional view of effective mediators as external, unbiased entities by delving into the behavior and contribution of mediators who are deeply embedded in the conflict environment, such as South Korea’s unique position in navigating the US–DPRK crisis in 2017–2018. By analyzing South Korea’s dual role as mediator and negotiator and its employment of both nondirective and directive mediation strategies, the paper demonstrates the potential effectiveness of NIPMs in managing complex biases and contributing to de-escalation in intense crisis scenarios.

This paper uses a focused single-case study approach to analyze South Korea’s role as an NIPM. Using a process-tracing methodology, it examines how contextual factors such as relationships, interests and inherent biases influenced South Korea’s mediation strategies in this complex geopolitical scenario. Empirical evidence was retrieved from public sources, including official statements and press interviews, providing an empirical foundation for understanding NIPM behavior. This approach facilitates a detailed study of South Korea’s unique mediation role within the intricate dynamics of the Korean Peninsula conflict.

The study’s findings illustrate the pivotal role NIPMs can play in complex international conflicts, underlining the significant potential of NIPMs in crisis prevention. The findings highlight South Korea’s adept navigation through intricate geopolitical dynamics, leveraging its unique insider position and established relationships with both the USA and North Korea. This behavior was instrumental in mitigating a potentially explosive situation, steering the crisis toward negotiation and de-escalation. The research underscores the effectiveness of the NIPM framework in understanding the nuanced behavior of mediators who are deeply integrated into multi-level conflicts, influenced by their connections, interests and inherent biases.

This research not only broadens the theoretical framework of insider-partial mediation by introducing the concept of NIPM, but also has practical implications for policymakers and practitioners in leveraging regional mediation strategies for international crisis mitigation. The study underscores the importance of mediators’ deep-rooted connections, biases and vested interests in influencing their mediation tactics, thus offering a comprehensive understanding of the multifaceted nature of international mediation in complex geopolitical conflicts.

The study explores Degree Apprenticeship Identity (DAI) conceptualisation to enrich understanding to enhance work-integrated learning (WIL). Lived experiences of degree apprentices (DAs) are examined, and a model of DAI developed to support teaching and learning interventions on this relatively new and significant programme.

It draws pragmatically upon qualitative data from semi-structured interviews with Chartered Manager Degree Apprenticeship from diverse backgrounds in a higher education institutes (HEI). Data were explored abductively, using thematic analysis to investigate common patterns that influence identity; investigating personal experiences, socio-economic and cultural background, educational context and social interactions.

Influential themes surfaced, including pride in work, supporting others, sharing experiences and belonging, facilitating DAI model formation. The model illustrates that DAI is composed of existing personal, necessary professional and power of learning transformation through social identity by interventions that encourage peer engagement, group reflection and group-actualisation.

As this is a small-scale exploratory study, it is not intended to be representative of wider populations, which results in generalisability of findings. Data were collected from a well-established closed cohort programme led by the researcher, previously programme director. Interviews generated a broad range of anecdotal evidence, surfacing valuable insights relating to DAI formation.

To enhance WIL, tutors can foster social interventions that encourage peer dialogue, heighten DAs sense of self as capable learners and increase confidence growth.

The research provides a DAI Model, a fresh approach to understanding ways to enhance WIL for DAs through a stronger focus on group identity through social interventions. This preliminary model presents an opportunity for further research; other apprenticeships, larger and/or open cohorts.

This case study delves into the evolving landscape of equity, inclusion and diversity (EID) initiatives within the health-care sector, with a specific focus on the “EverybodyIN” program implemented at the Mayo Clinic, a large academic Medical Center in the USA. Against the backdrop of growing awareness catalyzed by societal events, this case study aims to explore the multifaceted aspects of workplace conversations aimed at addressing racial disparities and fostering a more inclusive environment.

The case study relies on the application of critical race theory and a social constructionist approach to investigate the impact of a subset of voluntary educational conversations that were centered on the Black/African-American experience, on staff members’ racial understanding and allyship within the health-care organization. Through thematic analysis of postevent surveys and participant sentiments, three overarching themes emerged: appreciation, education and validation.

Through thematic analysis of postevent surveys and participant sentiments, three overarching themes emerged: appreciation, education and validation. The findings underscore the pivotal role of leadership buy-in, evidence-based practices, health equity and an ongoing commitment to “the journey” in successful EID efforts. The results highlight the significance of integrating EID into health-care organizations as a continuous endeavor that aligns with organizational values and mission.

The findings underscore the pivotal role that theory and practice play through a newly described framework that includes leadership buy-in, evidence-based practices, health equity and an ongoing commitment to “the journey” for successful EID efforts.

The results highlight the significance of integrating EID into health-care organizations as a continuous endeavor that aligns with organizational values and mission.

By fostering a safe and informed space for dialogue, organizations can empower staff to engage authentically and acquire cultural competence that may contribute to advancing health equity.

Drawing on capability theory, this study aims to examine the interplay of learning orientation, market orientation and stakeholder engagement in fostering social enterprise innovativeness.

A survey of 1,044 Australian social enterprise executives and managers tested hypotheses in a mediated moderation model using structural equation modelling.

Nested model comparisons revealed key insights: market orientation partially mediates the relationship between learning commitment, open-mindedness and innovativeness. High stakeholder engagement hinders learning commitment’s effect on innovativeness while enhancing open-mindedness’ impact. Shared vision negatively affects innovativeness. Control variables highlight gender-based perceptions, with female executives viewing market orientation and innovativeness less favourably than male counterparts. This study underscores the importance of heightened market orientations in hostile business environments.

Findings prompt further investigation into stakeholder engagement’s negative impact on learning commitment and shared vision’s effect on innovativeness. It is crucial to recognise gender perspectives in strategy and align internal practices with external conditions.

This study clarifies the interplay between learning orientation, market orientation and stakeholder engagement in fostering innovativeness amid contradictory findings. It advances social enterprise research by introducing a capability-based approach to cultivate innovativeness, challenging dominant customer-focused strategies to enhance organisational performance.

This research analyses how dialogical communication on social media enhances the effectiveness of sustainability messages in terms of brand engagement and purchase intention. Dialogical messages generate social media engagement, which helps improve consumer responses.

Two experimental studies (2 × 2) were conducted, in which two factors were manipulated: the dialogical potential of the message (dialogical versus monological) and message orientation (sustainability versus commercial).

The dialogical potential of the message moderates the effect of sustainability messages on brand engagement and purchase intention. Results indicate that sustainability messages featuring dialogical elements generate greater brand engagement and purchase intention than commercial messages. Furthermore, social media engagement mediates these effects.

This study offers valuable insights into applying dialogical principles to sustainability communication on social media. Marketers should design dialogical messages to foster dialogue with customers and enhance engagement.

Few studies have focused on analysing the effects of applying dialogical strategies on social media to communicate sustainability. Thus, this study highlights the importance of dialogical communication beyond the inclusion of interactive elements when communicating sustainability on social media. The inclusion of dialogical features specifically benefits sustainability messages, given the transparency and honesty they demand.

The paper explores the implementation and process of a Participatory Action Research (PAR) project in Jacksonville, Florida. Using PAR principles, we sought to disrupt traditional dynamics in research, co-generating knowledge with the community. We aimed to elevate disenfranchised voices and foster effective solutions for neighborhood revitalization and resilience, which are designed and led by the community. In this paper we explore researcher positionality, examining how engagement with the community context profoundly influences researchers' perspectives and roles, thereby shaping the study trajectory.

We use reflexive and thematic approaches to analyze researcher positionalities and dynamics with the community. Researchers' reflections were scrutinized with a focus on their backgrounds, adaptability to community pace of work, lessons learned and evolving perspectives on community-centered research. We present a comprehensive discussion of emerging themes and emphasize the transformative nature of PAR and the significance of the researcher pursuing a relationship of belonging within the community.

The study uncovered key themes clarifying the transformations experienced by researchers engaged in PAR. We underwent a significant shift from a predetermined, structured PAR model to a more organic, community-driven model. This shift is illustrated under key themes in the paper: being vulnerable, valuing relationships, transforming the sense of self and solidarity, focusing on the process and recognizing and valuing community-derived knowledge. We write about the metamorphosis of researchers' roles from passive observers to active and empathic participants and about the implications for our methodological approach. As a result of this adaptation, the research process was enhanced and a symbiotic learning environment was created between the researchers and the community.

This paper distinguishes itself through its community-centric approach, diverging from traditional research paradigms. It explores how PAR-based community engagement can have a positive impact on those who are involved in PAR themselves, contributing to a better understanding of reciprocal dynamics in community-based research. We hope that our process of reflection can help other disaster researchers to ask better questions of themselves when engaging with communities and be open to following the lead and the pace of the community.