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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

This study enables one to critique the importance of adapting and innovating during challenging times to sustain and grow a business and also emphasizes the need for businesses to be flexible, resilient and willing to make necessary changes to stay relevant and thrive in dynamic and unpredictable environments.

In the competitive world of India’s quick-service restaurants industry, Shilpa Bhatt Bahuguna, the young entrepreneur behind “Pizza Italia,” aimed to secure the top spot in Uttarakhand. Despite facing setbacks by closing six out of the eight outlets during the COVID-19 pandemic, Bahuguna’s focus on product quality and localization had garnered word-of-mouth publicity for her brand. Now, with a limited budget for promotions, Bahuguna sought below-the-line strategies to ensure profitability and success for new outlets. Her determination to establish Pizza Italia as an indigenous brand and her plans for global expansion through franchising reflected her vision for growth and impact in the market. With her entrepreneurial spirit, Bahuguna remained poised to achieve even greater success in the future. Bahuguna aimed to leverage her product quality and word-of-mouth promotion to capture the market. She planned to expand her brand globally and open new outlets in Uttarakhand and London. However, Bahuguna was challenged to promote her brand on a limited budget, favoring “below-the-line” strategies.

This case study is appropriate for an undergraduate- or graduate-level program in marketing management.

Teaching notes are available for educators only.

CSS 11: Strategy

The study examined rural police culture in one Kansas police agency.

This study used a qualitative ethnographic approach using in-depth interviews and non-participant observations to construct and interpret the culture of rural police through the lens of officers working in one rural police agency.

Five themes were found that described the complexities rural police officers face at this research site, including the law being at the center of officers’ actions, the nature of crime, officers serving as jack of all trades, community relationships and enforcement of crimes by teenagers, and how outside pressures from the community and increased concern for citizens' safety affect officers' daily lived experiences.

There is a dearth of scholarly literature addressing rural and small-town policing. This study is the first known qualitative study to be conducted on rural Kansas police, allowing a snapshot of the workings of rural Kansas police.

This study aims to understand the utility of personas and illustrate, through a case study, how a persona-building exercise in a Community Based Prevention Marketing (CBPM) training of community leaders elicited important insights that complemented findings from ongoing formative research on vaccine hesitancy in the Hispanic/Latino population in the USA during COVID-19 pandemic.

An exploratory concurrent parallel qualitative study design compared three personas created by community-based organization members (n = 37) to transcripts from five formative research focus groups (n = 30) from the same project. All participants in this study were recruited by the National COVID-19 Resiliency Network as part of their capacity-building and formative research activities. Grounded theory guided the content analysis.

This study found personas and focus groups to be complementary. A high degree of co-occurrence was observed when investigating the uptake of the COVID-19 vaccine under the categories of barriers, culture and communication. Between the two methods, the authors found strong associations between fear, disruption to the value system, work-related barriers, inaccessibility to health care and information sources and misinformation. Areas of divergence were negligible.

While personas provided background information about the population and sharing “how” to reach the priority population, focus groups provided the “why” behind the behavior, followed by “how”.

A community-driven persona-building process built on cultural community knowledge and existing data can build community capacity, provide rich information to assist in the creation of tailored messages, strategies and overall interventions during a public health crisis and provide user-centered, evidence-based information about a priority population while researchers and practitioners wait on the results from formative research.

This case study provided a unique opportunity to analyze the complementary effectiveness of two methods acting in tandem to understand the priority population: stakeholder-informed persona-building and participant-informed focus group interviews. Understanding their complementary nature addresses a time gap that often exists between researchers and practitioners during times of crises and builds on recommendations associated with bringing rigor into practice, promoting academic contribution to real-world issues and building collaborative partnerships. Finally, it supports the utility of a nimble tool that improves social marketers’ ability to know more about their audience for intervention design when time is of the essence and formative research is ongoing.

Rare book collections are special, not only in terms of their physical appearance but also because of their historical significance and the information they contain. The purpose of this study is twofold: to identify the physical condition of rare book collections and to determine the main causes of damage to rare books collection that belongs to a museum library in Indonesia.

This research involved conducting a survey of the physical condition of the collection of rare books owned by a museum library in Indonesia. Supporting data was also obtained through interviews with one of the staff who served as the museum collection conservator. This study used random sampling to take samples from the collection, which consisted of 950 rare books, with total sample of 91.

The results obtained state that the condition of the existing rare book collection is classified as severely damaged. One of the causes of damage that can be addressed immediately is the cleaning regime: the collection and library space should be cleaned thoroughly and regularly so that dust and dirt in and around the rare book collection can be reduced.

This research was limited to physical identification, which can be done easily because it does not require various kinds of laboratory tests. It was a case study examining a single collection in a single museum library. The pool of books from which the samples were taken was therefore relatively homogenous. Therefore, it is hoped that further research can identify other factors and types of damage in more detail so that all damage to rare book collections can be identified and mitigated.

Research discussing the condition of rare book collections, especially for special libraries in museums in Indonesia, is still very limited. Detailed surveys of the physical condition of collections, especially rare book collections in museums, have rarely been discussed by previous research. The work will contribute to assessing the physical condition of rare book collections.

Child-to-Child (C-to-C) approach is an evidence-based approach that ensures the child’s participation in bringing about positive changes in healthcare. By systematically investigating the literature, the study aimed to evaluate the effectiveness of the approach and recognize associated themes, methodologies and outcomes.

An extensive search on PubMed, ProQuest, Cochrane and Dimensions AI databases was performed for original research articles on C-to-C intervention, with no time and geographical restrictions. Following PRISMA and PICO, the Joanna Briggs Institute (JBI) critical appraisal tool assessed the studies. A data tabulation technique was used to summarize these studies.

The approach shows promising results in enhancing children’s understanding of health issues and their participation in community health promotion. This, in turn, encourages the adoption of better healthcare practices and shows improved health outcomes.

Further research is required to understand the long-term impact of the approach on populations from diverse socioeconomic statuses in different study settings.

The findings will be helpful for practitioners, educators, policymakers and other stakeholders in creating more successful and effective C-to-C intervention programs to make informed decisions, achieve sustainable behavior change and improve health.

The originality of this review paper is evident in its unique focus on the C-to-C approach, which empowers children not only as recipients of health education but also as active contributors to promoting health. Further, the present research also explores the intricacies of how children learn from each other, offering new insights into effective educational practices.

Schools have long been perceived as an ideal setting to support the healthy eating behaviours of children. The aim of the study was to examine the views of Australian primary school parents regarding school food and nutrition, including education, practices and policy.

An online survey was conducted among 787 parents in March 2021, which included closed and open-ended questions.

The results indicated the inconsistent implementation of policies and/or varying practices among different schools. Parents’ views were slightly associated with some demographic and personal measures including their SES levels, education, age, the main language spoken at home and universalism values. Parents viewed healthy food provision through canteens, policies and informing parents, fruit and vegetable breaks and kitchen and garden programs as the main contributors to the promotion of healthy eating. They believed unhealthy options in canteens, school fairs, events and birthdays are the major contributors to the formation of unhealthy eating habits among children at schools. Results revealed the efforts to establish health promoting school food environments in Australian primary schools; however, inconsistencies and discrepancies among schools should be addressed to ensure equity among all children.

The findings may provide directions for policymakers and school managers and can inform future reforms and initiatives in Australian primary schools and elsewhere.

This is the first study that has examined Australian parents’ views of school food policy, practices and environments using a mixed-methods design.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.