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Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.

Global social restrictions driven by COVID-19 exposed the vast potential of digital technologies for remote mental health and wellbeing provision. To combat the youth mental health crisis, practitioners, researchers, and policy makers must seek innovative solutions. The digital adaptation of evidence-based, in-person programmes offers one such promising approach. Co-authored by a young person, this chapter discusses democratising the research agenda and presents an exploratory study with co-production at its heart. The aim of the project was to inform the development of digitalised resources based on the robustly evidenced Super Skills for Life psychosocial intervention for adolescents. ‘Key ingredients’ for effective online content are presented by the young person developer, alongside their personal reflections on co-production research. This case study illustrates how collaboration with intervention recipients can augment programme development and expand access to evidence-based support. Not only extending reach but offering a choice of support pathways to a digital generation.

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.

The purpose of this paper is to emphasize the need for holistic geriatric health care in rural India. Many older people in Indian villages suffer from chronic ailments without any relief or intervention because of inaccessible and unaffordable health-care services. This paper explores how holistic health care can be assured for older people in Indian villages.

This paper is based on reflections of the authors who have had experiences as caregivers to older persons within their respective families rooted in the Indian villages. Besides, they interacted with 30 older persons (18 males and 12 females in the age group of 60–80 years) living in the villages in three states of India, namely, Haryana, Rajasthan and Madhya Pradesh to develop a comprehensive viewpoint on the need of geriatric health care in rural India. Relevant reports, newspaper articles and research papers were also reviewed while developing viewpoints on such an important topic.

Geriatric health-care facilities in rural India are abysmal. The older people in the villages cannot leverage health-care facilities that are generally inaccessible, inadequate and unaffordable. Even the government support for medical treatment is minuscule. Furthermore, there is lack of trained health-care professionals at all levels, namely, doctors, nurses and paramedic personnel. Training opportunities in geriatrics are also negligible. The scenario vis-à-vis geriatric health care in rural India can be upturned by increasing public spending on health-care infrastructure, increasing numbers of health-care professionals and expanding training programmes in geriatrics.

This paper is based on the critical reflections of the authors as well as their informal interactions with some of the older people in the Indian villages.

This paper aims to study the inequalities faced by older people through the analysis of semistructured interviews with older residents of Saint Petersburg and the villages in the Republic of Karelia in Russia.

The authors begin the research by studying the nature of the perception of inequalities in older people’s lives, as well as examining the concept of inequality in the context of modern reality affected by the pandemic and postpandemic repercussions. Furthermore, the authors analyze empirical cases and, using thematic analysis, examine the specifics and the nature of the emerging inequalities, as well as the ways in which older people overcome them. In the modern world, individual rather than class competition is increasingly manifested, which stipulates the specific character of research associated with the necessity to study personal competition and interactions in the context of everyday life. The empirical basis of the study was 30 semistructured interviews conducted in 2022 in St. Petersburg and rural areas of the Republic of Karelia. The study of the everyday features of the manifestation of inequalities and ageism was carried out using modern sociological approaches.

It is concluded that older people find ways to adapt to social changes in pandemic and postpandemic times through strategies such as emotional reflection on the past, hobbies, reviewing old resources and searching for new ones, changing ways of communication and solving problems. The desire to take care of one’s own well-being is becoming an important focus of attention for the older in their daily routine.

These strategies create positive opportunities for adaptation and contribute to reducing the fears and anxiety of the elderly regarding the possible return to similar situations like the COVID-19 pandemic and related inequalities.

Adolescence and emerging adulthood are key developmental stages with high risk for trauma exposure and the development of mental and substance-use disorders (SUDs). This study aims to compare the clinical profiles of adolescents (aged 12–17 years) and emerging adults (aged 18–25 years) presenting for treatment of posttraumatic stress disorder (PTSD) and SUD.

Data was collected from the baseline assessment of individuals (n = 55) taking part in a randomized controlled trial examining the efficacy of an integrated psychological therapy for co-occurring PTSD and SUDs (PTSD+SUD) in young people.

Both age groups demonstrated complex and severe clinical profiles, including high-frequency trauma exposure, and very poor mental health reflected on measures of PTSD, SUD, suicidality and domains of social, emotional, behavioral and family functioning. There were few differences in clinical characteristics between the two groups.

Similarity between the two groups suggests that the complex problems seen in emerging adults with PTSD + SUD are likely to have had their onset in adolescence or earlier and to have been present for several years by the time individuals present for treatment.

To the best of the authors’ knowledge, this is the first study to compare the demographic and clinical profiles of adolescents and emerging adults with PTSD + SUD. These findings yield important implications for practice and policy for this vulnerable group. Evidence-based prevention and early intervention approaches and access to care are critical. Alongside trauma-focused treatment, there is a critical need for integrated, trauma-informed approaches specifically tailored to young people with PTSD + SUD.

The purpose of this study is to generate knowledge about assessment methods in blended business education, which have become increasingly important to establish sustainable assessment practices that support knowledge acquisition for undergraduate students in business administration at a Colombian university.

For the analysis, a two groups comparison was performed using a nonequivalent control group design with a sample of 420 students. As this study wants to find insights to improve the knowledge on assessment topics in marketing research (MR) education, it was focused on the students from the business administration program. This study also uses individual scores from the state test as prior cognitive scores and the high school classification provided by the National Ministry of Education in Colombia (2012).

It was found that the variables that best predict performance on the MR course examinations were the mathematics skills and reading comprehension scores on the state test. The study also showed a better performance of female students on both assessment methods. There were no significant differences between the assessment methods or among the high school levels.

One of the limitations of this study is the limited number of items on the tests. Additionally, the authors recommend conducting an analysis of the differences between the testing items to provide a detailed explanation of students’ performance when comparing computer-based testing and paper-and-pencil testing.

Further design of teaching material and assessments online and offline, based on local and regional marketing problems, is suggested. As the current text and readings are more oriented to the English-speaking contexts, most of the problems presented are oriented to multinational companies and brands.

Insights into the skills required for future jobs provide valuable guidance (World Economic Forum, 2020). Essential skills for emerging roles, like data scientists, can find robust support within the MR course. To further enrich in-class and online exercises with Excel and SPSS, Colombian educators can leverage data sets obtained from sources like the national statistics office and international market intelligence databases available through the university’s library, including Passport and Statista. Engaging with authentic data sets provides students with a more profound understanding of practical applications in MR.

This approach facilitates the identification of key variables, such as assessment and cognitive abilities in math and reading, which predict students’ knowledge acquisition in MR. It not only offers insights into the relevant factors influencing learning in MR but also provides valuable feedback. Additionally, it suggests potential avenues for future research in this field.

In this paper, I discuss the personalities of several representative crypto YouTube celebrities and Bitcoin aficionados, such as George Tung from CryptosRUs, Mike Jenkins (Guy) from Coin Bureau, Lark Davis, Andreas M. Antonopoulos, and Richard Heart. I look closely at their online performances to reveal the character of a trickster, the ambivalent mythological figure that symbolizes chaos, creativity, and disruption. Based on the core literature on the subject, I trace how the figure of a trickster has transformed into the jester in medieval times, and then into the adventurer in the new modern times, and how this transformation is relevant for today. A variety of examples demonstrates that the jester, the trickster, and the adventurer all reveal themselves in different facets of crypto influencers’ performances. However, the most popular YouTubers are also comparatively tame: they produce educational content on cryptocurrencies and blockchain, as compared to “get rich quick” schemes, which are typically presented with a higher degree of tricksteriness. There are also crucial differences and omissions: crypto influencers do not demonstrate queerness, which is inherent to the trickster, and they do not balance praise with abuse, as jesters do. The modern type of an adventurer is more fitting, although it is mostly found in the virtual Wild West of blockchain entrepreneurship, rather than on the most popular YouTube channels.

Studies showed that construction digitalisation could prevent or mitigate accidents rate on sites. Digitalisation applications may prevent or mitigate building project collapse (BPC) but with some encumbrances, especially in developing countries. There is a paucity of research on digital technologies application to prevent or mitigate BPC in Nigeria. Thus, the research aims to explore the perceived barriers that may hinder digital technologies from preventing or mitigating building collapse and recommend measures to improve technology applications during development.

The study is exploratory because of the unexplored approach. The researchers collected data from knowledgeable participants in digitalisation and building collapse in Nigeria. The research employed a phenomenology approach and analysed collected data via a thematic approach. The study achieved saturation at the 29th interviewee.

Findings show that lax construction digitalisation implementation, absence of regulatory framework, lax policy, unsafe fieldworkers' behaviours, absence of basic infrastructure, government attitude, hesitation to implement and high technology budget, especially in developing countries, are threats to curbing building collapse menace via digitalisation. The study identified technologies relevant to preventing or mitigating building collapse. Also, it proffered measures to prevent or mitigate building collapse via improved digital technology applications during development.

This research contributes to the construction digitalisation literature, especially in developing countries, and investigates the perceived barriers that may hinder digital technologies usage in preventing or mitigating building collapse in Nigeria.