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Through the case of Blanca Sinchi, the following analysis presents valuation criteria that have resulted in the invisibility of social actors and cultural patrimony (cultural heritage) elements, and some contradictions in their acknowledgment process. In addition, the paper explains how architecture, among other historic assets, has made women and their contributions invisible.

Bibliographic analysis and semi-structured interviews were carried out to theorize about the thermodynamic system of lime to propose a matri-lineal system category and expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony.

In heritage places, such as Cuenca (Ecuador), cultural richness extends from the Historic Center to the rest of the territory and its actors. However, there are intrinsic elements, such as unknown, but fundamental, oral or family traditions associated with the role of women. The case of Blanca Sinchi and lime is evidence of this, as it shows the typical scenario affected by gender and by disparate power dynamics that do not consider desirable attributes (authenticity, integrity, identity, bequest, option, existence, among others) in the conservation of architectural patrimony. A deep redefinition process, or even a change in the valuation system, is needed. Also, the history behind built heritage items must be explored to find the contributions made by women.

Proposing a matri-lineal system category to expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony, allows redefining and rewriting local and global history, acknowledging the role of women. In this way, the proposal questions not only the hegemony of the term “cultural patrimony” pigeonholed in paternal legacy but also the term “cultural heritage” as a synonym and framework that, while expanding material values, it does not effectively include, at least for Ibero-Romance language territories, the broad set of tangible and intangible values, as well as the know-how and skills of artisans.

This study seeks to explicate how institutional disruptions impact multinational corporation (MNC) subsidiary control choices. It uses institutional theory to understand the influence of formal and informal institutions across countries on the type of control system employed in an MNC manufacturing subsidiary.

This study’s sample is based on a unique dataset from five trustworthy sources. We use multi-level models to account for the hierarchical nature of the sample of 1,630 multinational subsidiaries spread across 26 host countries by firms from 21 home countries.

The institutional distance between the host and the home country has a negative relationship with strategic control. In contrast, the home country’s power distance has a positive relationship with strategic control.

Study findings indicate the need to incorporate formal and informal institutional elements in the control system’s conceptual framing and design. This notion complements existing visualizations of optimizing MNC controls through extant articulations of minimizing governance costs through organizational design choices or strategic needs.

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.

The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.

The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.

First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.

The article aims to investigate how washing practices focused on appeasing sceptics of diversity work in for-profit organizations play out in corporate online communication of diversity and inclusion efforts, and how these enable communication to a wide audience that includes social equity advocates.

Online corporate communication data of diversity and inclusion themes were compiled from the websites of eight Swedish-based multinational corporations. The data included content from the companies’ official websites and annual reports and sustainability reports as well as diversity and inclusion-themed blog posts. A thematic analysis was conducted on the website content.

The study showcases how tensions between conflicting external demands are navigated by keeping the communication open to several interpretations and thereby achieving multivocality. In the studied corporate texts on diversity and inclusion, this is achieved by alternating between elements catering to a business case audience and those that appeal to a social justice audience, with some procedures managing to appease both audiences at the same time.

The article complements previously described forms of washing by introducing an additional type of washing – business case washing – an articulation of the business case rhetoric that characterizes the diversity management discourse. While much has been written about washing to satisfy advocates of social change and equity, washing to appease shareholders and boardroom members, who are focused on profit and economic growth, has received less attention. The article suggests that online corporate communication on diversity and inclusion, by appeasing diverse audiences, can be seen as aspirational talk.

In Denmark, there has been, over decades, an intensified political focus on how humanities research and doctoral education contribute to society. In this vein, the notion of impact has become a central part of the academic language, often associated with terms like use, effects and outputs, stemming from neoliberal ideologies. The purpose of this paper is to explore how humanities academics are living with the impact agenda, as both experienced researchers and as doctoral supervisors educating the next generation of researchers in this post-pandemic era. Specifically, the authors are interested in the supervisor-researcher relationship, that is, the relationship between how the supervisors navigate the impact agenda as researchers and then the way they tell their doctoral students to do likewise.

The authors have studied how the impact agenda is accommodated by humanities academics through a series of qualitative interviews with humanities researchers and humanities PhD supervisors, encompassing questions of how they are living with the expectation of impact and how it is embedded in their university and departmental context.

The study shows that there is no link between how the supervisors navigate the impact agenda in relation to their own research work and then the way they tell their doctoral students to approach it. Within the space of their own research, the supervisors engage in resistance practices towards the impact agenda in terms of minimal compliance, rejection or resignation, whereas in the space of supervision, the impact agenda is re-inscribed to embody other understandings. The supervisors want to protect their students from this agenda, especially in the knowledge that many of them are not going to stay in academia due to limited researcher career possibilities. Furthermore, the paper reveals a new understanding of the impact agenda as having a relational quality, and in two ways. One is through a positional struggle, the reshaping of power relations, between universities (or academics) and society (or the state and the market); the other is as a phenomenon very much lived among academics themselves, including between supervisors and their doctoral students within the institutional context.

This study opens up the impact agenda, showing what it means to be a humanities academic living with the effects of the impact agenda and trying to navigate this. The study is mapping and tracking out the many different meanings and variations of impact in all its volatility for academics concerned about it. In current, post-pandemic times, when manifold expectations are directed towards research and doctoral education, it is important to know more about how these expectations affect and are dealt with by those who are expected to commit to them.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint collaboration to work; however, the mismatch between military and civil defence logistics structures poses challenges for such joint collaboration. The purpose of this paper is to identify logistics concept areas within the TD framework that allow for military and civil defence collaborations from a logistics operations perspective.

Pattern-matching analysis is used to compare patterns found in the investigated case with those prescribed from the literature and predicted to occur. The study seeks to identify logistics concepts within TD from the literature and from the events describing the Swedish response to the Covid-19 pandemic. Pattern matching thus allows for the reconciliation of logistics concepts from the literature to descriptions of how the response was handled, albeit under a TD framework.

Findings show quite distinct foci between the theoretical and observational realms in terms of logistics applications. While the theoretical realm identifies four main logistics concepts, the observational realm identifies five logistics conceptual themes. This goes on to show an incongruence between the military and civil parts of the TD.

This study provides basis for further research into the applications and management of logistics activity within TD and emergency response.

Logistics applications within TD have not, until now, received much attention in the literature. Given this knowledge gap, this study is of original value.

The purpose of this study is shed light on the underlying forces behind entrepreneurship within a regional innovation system (RIS) in a remote rural region. The authors examine the following questions: Which are the main underlying forces behind the entrepreneurial process in a rural RIS characterized by traditionally low-tech, small-scale businesses? How can the development of a low-tech regional innovation system be conceptualized?

The design of the study is based on entrepreneurship theory. Data analysis followed practices used in phenomenography, a research approach used to analyse and identify commonalities and variations in populations' perceptions of a certain phenomenon. Data are composed using semi-structured interviews and a database composed of company information of all firms in the population.

A proactive mobilization of regional stakeholders and resources can be an important driving force behind the entrepreneurial process and generation of a rural RIS. Innovation can be generated within low-tech industries turning the rural context into an asset. An RIS in a remote rural context can be initiated and orchestrated by regional authorities, but knowledge brokering and orchestration can also be managed by networks of small-scale businesses brought together by mutual benefit and common interests.

Regional innovation systems theory is most often used to study high-tech industries. But by combining regional innovation systems with rural entrepreneurship and entrepreneurship context theory is a fruitful avenue to understand the role of rural entrepreneurship in regional development, even in remote and peripheral regions. Innovation does not need to entail high-tech international environments; it can appear as the result of efforts in low-tech industries in rural and remote environments. The authors’ findings need to be scrutinized; therefore, the authors call for more research on regional innovation systems in rural environments.

It is possible for regional authorities to orchestrate a development process through the actions of a strong regional agent but also by supporting the creation of networks of small businesses that are built on trust and common interests.

This study contributes to the literature with a new perspective to the study of entrepreneurship and of regional innovation systems. Entrepreneurship research with focus on rural contexts most often highlight limits to entrepreneurship and see entrepreneurship as “just running a business”. A perspective that starts from innovation and innovative behaviour, despite the rural context and embedded resources, helps to generate new knowledge that can enrich the understanding of entrepreneurship and also be the foundation for more precise business development policies in rural settings.

The common language behind vernacular architecture only seems to be maintained in societies that preserve a traditional way of life. Changes in these societies can threaten their cultural heritage, while research may be a tool for its conservation and enhancement. In this paper, the habitat of a Mossi community is therefore studied as a first stage in analysing the possibilities of its maintenance.

After a previous study, data collection from a stay in Baasneere (Burkina Faso) and the analysis of 32 traditional residential units were completed. The research showed some common features which, when compared against the bibliography reviewed, could be defined as characteristic of the traditional architecture of this culture.

The home for a family unit consisted in an enclosure formed by the grouping of adobe constructions around a courtyard. As the family grew so did the compound, in a relationship directly linking the scales of architecture and the levels of kinship. The main daily activities took place in the courtyards while the individual interior spaces were understood as private shelters. Other typologies such as granaries, kitchens, warehouses and sheds were also analysed.

Some features of Mossi architecture already described in the existing bibliography were verified in the Baasneere case studies, showing that this tradition is still preserved. With a multidisciplinary approach, the house was examined not so much from the perspective of construction, but of its cultural configuration.

This purpose of this paper is to report on the development of an evidence-informed framework created to facilitate the formulation of generative artificial intelligence (GenAI) academic integrity policy responses for English medium instruction (EMI) higher education, responding to both the bespoke challenges for the sector and longstanding calls to define and disseminate quality implementation good practice.

A virtual nominal group technique engaged experts (n = 14) in idea generation, refinement and consensus building across asynchronous and synchronous stages. The resulting qualitative and quantitative data were analysed using thematic analysis and descriptive statistics, respectively.

The GenAI Academic Integrity Policy Development Blueprint for EMI Tertiary Education is not a definitive mandate but represents a roadmap of inquiry for reflective deliberation as institutions chart their own courses in this complex terrain.

If repeated with varying expert panellists, findings may vary to a certain extent; thus, further research with a wider range of stakeholders may be necessary for additional validation.

While grounded within the theoretical underpinnings of the field, the tool holds practical utility for stakeholders to develop bespoke policies and critically re-examine existing frameworks.

As texts produced by students using English as an additional language are at risk of being wrongly accused of GenAI-assisted plagiarism, owing to the limited efficacy of text classifiers such as Turnitin, the policy recommendations encapsulated in the blueprint aim to reduce potential bias and unfair treatment of students.

The novel blueprint represents a step towards bridging concerning gaps in policy responses worldwide and aims to spark discussion and further much-needed scholarly exploration to this end.