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This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

The purpose of this paper is to address the challenging issue of developing a quantitative approach for the representation of cultural significance data in heritage information systems (HIS). The authors propose to provide experts in the field with a dedicated framework to structure and integrate targeted data about historical objects' significance in such environments.

This research seeks the identification of key indicators which allow to better inform decision-makers about cultural significance. Identified concepts are formalized in a data structure through conceptual data modeling, taking advantage on unified modeling language (HIS). The design science research (DSR) method is implemented to facilitate the development of the data model.

This paper proposes a practical solution for the formalization of data related to the significance of objects in HIS. The authors end up with a data model which enables multiple knowledge representations through data analysis and information retrieval.

The framework proposed in this article supports a more sustainable vision of heritage preservation as the framework enhances the involvement of all stakeholders in the conservation and management of historical sites. The data model supports explicit communications of the significance of historical objects and strengthens the synergy between the stakeholders involved in different phases of the conservation process.

This study aims to focus on studies that qualitatively explore prison food experience. The goal is to elaborate a framework to better understand how prison food shapes the worldwide carceral experience.

This systematic literature review was based on the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) statement. It consists of four phases: identifying the studies, screening the studies, evaluating the eligibility of screened studies and inclusion of studies. After the four phases, ten studies (nine qualitative studies and one with mixed methods) were included in the review.

There is a consensus among the researchers in the reviewed literature that prison food shapes the carceral experience. More specifically, four themes that encompass the experience of people with prison food emerged from the reviewed literature: food appreciation (taste of the prison food and perceived nutritional value), food logistics (preparation, distribution and consumption), food variety (institutional menu and commissary store) and food relationships (symbol of caring or power or punishment).

The literature reviewed demonstrated that when incarcerated individuals have a negative view of prison food, the carceral experience is negatively impacted. This systematic review identified four dimensions that encompass the food experience within the prison environment, providing a framework for navigating this subject.

This paper proposes a way of reflexing on how we think within critical disaster studies. It focuses on the biases and unthought dimensions of two concepts – resilience and development – and reflects on the relationship between theory and practice in critical disaster studies.

Premised on the idea of epistemic reflexivity developed by Pierre Bourdieu, and drawing on previous research, this theoretical article analyses two conceptual biases and shortcomings of disaster studies: how resilience builds on certain agency; and how development assumes certain political imagination.

The article argues that critical disaster scholars must reflect on their own intellectual practice, including the origin of concepts and what they do. This is exemplified by a description of how the idea of resistance is intimately connected to that of resilience, and by showing that we must go beyond the capitalist realism that typically underlies development and risk creation. The theoretical advancement of our field can provide ways of thinking about the premises of many of our concepts.

The paper offers an invitation for disaster researchers to engage with critical thought and meta-theoretical reflexions. To think profoundly about our concepts is a necessary first step to developing critical scholarship. Epistemic reflexivity in critical disaster studies therefore provides an interesting avenue by which to liberate the field from overly technocratic approaches and develop its own criticality.

This chapter presents theoretical and empirical studies that investigate the influence of digital culture on the educational process of university students where mobile devices and the internet have become increasingly present as resources in everyday school life. The researchers investigate how such devices and the internet interact with university environments in ways that change the more traditional academic practices, such as reading, writing, and studying. Moreover, in the context of what has been widely labeled as humanities studies, interest has grown in understanding how “culture” may be studied via varied strands of interpretative lines of inquiry, each configured by different methods and ways of reflection. At master education levels, digital technology becomes even more present as a means of academic activity and, as a result, amplifies the impacts of digital culture on contemporary university culture. The purpose of this work is to study the concept of culture, digital culture, and scholarly culture, and, on a second approach, to review aspects of the development of communication methods and their impacts on university educational environments. As a methodological theoretical procedure, this research builds on authors who have raised practical and scholarly cultural questions, such as Pierre Bourdieu, Pierre Levy, Raymond Williams, Roger Chartier, Anne Marie Chartier, and Bernard Lahire, among others. This study engages in empirical research with students in an Advertising and Marketing course in a private higher educational institution in the city of Araraquara, which is located in the “interior” of the state of São Paulo in Brazil.

New ways of working have rapidly increased in organizations, promising employees a better control over their work time, space, and more autonomy. The present study analyzes the relationship between new ways of working and employee engagement and productivity.

A survey was conducted to evaluate organizational practices developed based on flexible schemes and the relevance of employee engagement for better productivity based on digital tools. Data were analyzed using structural equation modeling.

New ways of work requires an integration of workspaces' design, social interaction, and individual wellness. Organizations need to recognize how employees' trust, commitment, and passion are fundamental to face current and future changes. Flexibility in time and space and digital tools for work are critical.

A personalization of organizational practices to support individual well-being and flexible and hybrid schemes of work are needed. Developing policies collaboratively to work together respectfully in a hybrid environment is necessary.

Hybrid work format is allowing women to balance career and childcare, reducing the wage gap with men. The green imperative has also played a role reducing the amount of carbon monoxide produced via commuter.

The present study exposes how organizational practices must ensure employee well-being and autonomy to perform their tasks. In this regard, employees need to be recognized as individuals, physically and mentally. Attempting to force a one-size-fit-all solution can have detrimental effects on the workforce, particularly on women, people of lower socioeconomic status, and people in less advanced economies. Personalization requests empowerment and democratization at work.

Currently, consumers of financial products and services have become more vulnerable to predatory financial institutions, especially in the aftermath of Covid-19 pandemic. Therefore, financial consumers like the persons with disabilities (PWDs) should be equipped with knowledge and skills to help them to evaluate complex financial products on offer in financial markets, especially in developing countries to avoid being victims of fraudulent lending. The purpose of this study is to establish whether customized financial literacy mediates the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

SmartPLS 4.0 was used to construct the measurement and structural equation models to test whether customized financial literacy significantly mediates the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

The results revealed a partial mediating effect of customized financial literacy in the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic. Conducting customized financial literacy increases financial consumer protection by 12 percentage points to promote financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

This study focused only on customized financial literacy and financial consumer protection to promote universal financial inclusion of PWDs’ owned MSMEs post Covid-19 pandemic. Future studies may use data collected from other vulnerable groups amongst the unbanked population in developing countries, Uganda inclusive. In addition, this study also collected only quantitative data from the selected population. Further studies can be conducted using key informant interviews and focused group discussion to get the perceptions of the PWDs on being protected from exploitation by unscrupulous financial institutions.

The findings from this study can help policymakers in developing countries like Uganda to revise the existing consumer protection law to include strong clauses on protection of people with special needs like the PWDs. The law must ensure that they are not exploited by financial institutions because of their conditions. The law ought to make sure that the PWDs are educated about their rights in the financial market place and all information on financial products offered by financial institutions should be simplified and interpreted to them before they make consumption decisions.

To the best of the authors’ knowledge, the present study is amongst the first few studies to provide a meticulous and unique discourse on the ever increasing role of financial literacy combined with consumer protection to reduce consumption risks within the financial markets, especially in developing countries in the aftermath of global pandemic shocks. This study uses the social learning theory, theory of reasoned action and theory of planned behaviour to elucidate how customized financial literacy can enhance consumer protection to increase financial inclusion of groups with special needs like the PWDs who have become more susceptible to exploitation by unscrupulous financial institutions in under-developed financial markets, especially in post Covid-19 pandemic.

The main purpose of this paper is to establish the mediating effect of credit counselling in the relationship between access to microcredit and survival of micro small and medium-sized enterprises (MSMEs) in developing countries in sub-Saharan Africa post COVID-19 pandemic with data collected from rural Uganda.

Structural equation modelling (SEM) through SmartPLS 4.0 was used to generate the standardized parameters to test whether credit counselling mediates the relationship between access to microcredit and survival of MSMEs in developing countries in sub-Saharan Africa post COVID-19 pandemic with data collected from rural Uganda.

The SEM bootstrap results revealed that credit counselling enhances access to microcredit by 27% to promote survival of MSMEs in developing countries in sub-Saharan Africa post COVID-19 pandemic with data collected from rural Uganda.

The current study focused only on women MSMEs. Future studies may possibly collect data from all the MSMEs to draw better generalization of the findings within the sector.

The findings can help public finance policy to ensure provision of credit counselling to microentrepreneurs who borrow from different financial institutions to reduce the problem of loan defaults and delinquency rampant in lending. This could be done through conducting routine business education and counselling sessions for microentrepreneurs who often need credit to grow their businesses.

This study is amongst the first few studies to establish the mediating effect of credit counselling in the relationship between access to microcredit and survival of MSMEs in developing countries in sub-Saharan Africa in the aftermath of COVID-19 pandemic with data collected from rural Uganda. There is a dearth in literature and theory on the rehabilitative and preventive role of credit counselling in reducing repayment defaults amongst borrowers within the credit market to spur survival of MSMEs seen as the main enabler of economic growth, especially in developing countries. In fact, credit counselling acts as a safety net by substituting financial literacy and education to solve the rampant problem of overindebtedness amongst borrowers who are debt illiterate within the credit market.