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This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

Traditionally, life cycle assessment (LCA) has focused on environmental aspects, but integrating social aspects in LCA has gained traction among scholars and practitioners. This study aims to review key social life cycle assessment (SLCA) themes, namely, drivers and barriers of SLCA implementation, methodology and measurement metrics, classification of initiatives to improve SLCA and customer perspectives in SLCA.

A total of 148 scientific papers extracted from the Web of Science database were used and analyzed using bibliometric and content analysis.

The findings suggest that the existing research ignores several aspects of SCLA, which impedes positive growth in topical scholarship, and the study proposes a classification of SLCA research paths to enrich future research. This study contributes positively to SLCA by further developing this area, and as such, this research is a primer to gain deeper knowledge about the state-of-the-art in SLCA as well as to foresee its future scope and challenges.

The study provides an up-to-date review of extant research pertaining to SLCA.

Despite the fact that hygiene and sanitation are becoming more critical for improving the present situation in developing nations, the factors that affect them are not well covered in the present research. This paper investigates the quality of the hygiene and sanitization factors and identifies the interrelations between the identified factors.

A graph theory-based approach is proposed to assess the factors influencing the practice, and a critical service index (CSI) is used to quantify the same.

Two Indian villages are used to illustrate the implementation of the suggested approach. This represents the validation of the suggested method, as well as assisting in the development of essential suggestions for increasing the quality of hygiene and sanitization in the Indian context. In spite of the increasing importance of hygiene and sanitation for improving the current situation in developing countries, the factors that influence them are not well-researched.

This study contributes in two ways. First, it provides an organized methodology for quantifying hygiene and sanitation factors and a critical service index that incorporates the findings. The suggested approach may also be used to evaluate and classify other sectors. Second, it shows how the methodology was used to create key recommendations for two Indian villages, which may be considered the first effort in India’s hygiene and sanitation initiatives.

This research discussed improvements in sanitation and hygiene habits among Indian households, which have not been achieved as expected under the Swachh Bharat Mission.

The concept of “regenerative business” is thriving in current business literature. The present study seeks to contribute to the current academic debate by investigating the nature and scope of regenerative hospitality, here seen as a steppingstone of regenerative tourism.

Exploratory in nature and with the goal of understating the nature and scope of regenerative hospitality, nineteen semi-structured interviews with academics, consultants and self-proclaimed regenerative hoteliers were conducted.

Results provide a regenerative hospitality framework to move from the current sustainability paradigm towards local and systemic regenerative approaches in hospitality by applying place and people intelligence.

This research contributes to the current academic debate about the future of travel, particularly focussing on the future of hospitality in relation to the multidisciplinary field of regenerative economy. Particularly, the paper has been designed to contribute to the current discussion in the Journal of Tourism Futures about the transformation and regenerative future of tourism.

Stakeholder engagement in construction projects is an ingredient that contributes to project optimal performance. Many developing countries have a paucity of literature about stakeholders' engagement in construction projects. Therefore, the study investigated South Africa's shareholders' engagement in construction projects and recommended possible measures to mitigate potential limitations.

The researchers collated data from South African experts in stakeholder engagement via a phenomenology type of qualitative research design. They explored the “perceived hindrances” facing stakeholders' engagement in construction projects and proffer measures to mitigate them. The study analysed collected data via thematic analysis and achieved saturation. Three themes emerged from the analysed data.

Findings show that efficient stakeholder engagement will enhance team collaboration and integrated construction project delivery. Results identified the perceived limitations facing stakeholders' engagement in South Africa's construction projects and categorised them into individual perceived hindrances, organisational perceived hindrances and government-related perceived hindrances. Also, findings proffer measures to mitigate perceived hindrances via policies and programmes within the sector.

Besides enhancing policymakers and other stakeholders in South Africa's construction industry to understand the benefits of stakeholder engagement better, the study may stir up the construction sector's stakeholders to embrace enhanced and effective stakeholders' management.

This study contributes to construction project practice that involves stakeholders, as it reveals the underlying causes of perceived hindrances facing stakeholders' engagement in construction projects. Also, it proffers feasible solutions to mitigate these hindrances and enhance stakeholders' engagement within South Africa's construction projects.

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source of greenhouse gas emissions, energy efficiency initiatives can play an essential role in addressing climate change. Yet, little is understood about the energy efficiency disclosures being made.

The authors developed an original energy efficiency disclosure index to assess the reporting quality of the eight largest Australian cities. The websites of these cities were analysed for information on energy efficiency measures from December 2018 to June 2019. Annual reports, environmental reports, climate action plans and any other material related to energy plans were downloaded and then coded using the index.

While all cities provided energy efficiency information, little financial information was provided, limited forward-looking information was disclosed, key challenges were not disclosed, and each city provided energy efficiency disclosures differently. Collectively, these findings demonstrate that public accountability is limited.

An important implication is the need to standardise and improve cities’ energy efficiency reporting, especially concerning financial information. Cities, governments and the Carbon Disclosure Project (formerly the CDP) could achieve this, perhaps as part of the broader update of the CDP city-focused guidelines for greenhouse gas (GHG) reporting.

Although some studies on GHG reporting by cities have already been undertaken, including energy efficiency as part of their disclosure index, no study has focused on energy efficiency disclosures. The authors provide original insights concerning these practices. The study also provides an energy efficiency disclosure index that can be used in further research.

The theory of managerial discretion and the direct insights it provides in the understanding of the varying impact strategic and operational actions have on organizational change and business fortunes is an area of research potential underexplored in the UK. This study aims to establish whether the measurement of managerial discretion is constant between the two similar societal corporate frameworks of the UK and the USA listed markets.

The extant managerial discretion ranking model, established in the USA, is empirically assessed for its validity and effectiveness across a sample of high- and low-discretion companies from the FTSE 350.

Using accounting measures, a clear and significant difference is established between UK high and low managerial discretion entities. The results prove to be significant in enabling the differential comparative analysis of the institutional characteristics of corporates.

To the best of the authors’ knowledge, no study of this nature has been conducted previously in the UK context. While the original model developed in the USA is now several decades old, the UK results reflect similar industry rankings as found originally in the USA, subject to some differences considered to be a result of the changing nature of global business since the 1990s. This study opens a new seam of novel research, which has the potential to uncover, at a granular level, the differential mores and character of management ethics, styles and practices in such issues as organizational change, corporate culture, governance and social responsibility.

Amidst the complicated nature of the UAE’s facilities management (FM) industry, the need to recalibrate the existing performance measurement (PM) system measures and criteria has been resonating to ensure their ability to capture the FM industry trends and dynamics, thus enhancing organizational excellence. Therefore, this research aimed to propose a specific PM tool to the country’s FM industry to accurately assess performance and establish strategic enhancements.

The study reviewed literature on the available PM systems to gather the available measures, which were presented to a focus group of seven participants, who were purposively selected based on their expertise in FM and PM implementation in the UAE to adjust them and add ones relevant to the UAE’s FM industry.

The focus group conducted various changes, from retaining certain measures and criteria, renaming them to simplify or make them more representative of the industry, ranking them based on their importance to limit their numbers, to finally categorizing them as enablers or results. Consequently, the final proposed tool was composed of nine dimensions with 51 measures as performance enablers and three dimensions with 11 measures as performance results. Seven measures were added by the experts, who highlighted their increasing popularity in the UAE’s FM industry.

Through addressing the critical void in literature, this paper develops a specific PM tool aligning with the intricacy of the UAE’s FM industry, thus providing proactive contribution to the industry’s effective and sustainable growth.

This study aims to investigate how a sample of US municipalities use social media for strategic communication, focusing on efforts to effectively measure and evaluate that communication. Research questions focus on measurement and evaluation practices, as well as the motivations and impacts associated with these practices.

This research uses a qualitative approach. Interviews were conducted with 12 municipal government personnel responsible for social media communication. The self-selected participants represent 10 states and all US Census regions. Data was content analyzed and categorized according to four research questions, with emergent themes described.

The results show a diverse set of approaches and motivations, with surface-level measurement and evaluation methods. Initial efforts at more ad hoc use of social media are moving toward more deliberate strategies, but limited resources inhibit progress for some municipalities.

Few studies exist which explore how US municipalities formally measure and evaluate their social media activities as part of their overall strategic communication efforts. This study adds to the existing literature by providing insight into the measurement and evaluation practices that municipalities use to assess their social media communication. The study also provides a basis for larger and deeper investigations of municipal strategic communication practices related to measurement and evaluation.