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In this study, the performance assessment of credit unions is developed, seeking to demonstrate how the content of their operations strategy is present in the structuring of unique models of organisational performance assessment. The main objective is to compare sources of knowledge through the content analysis of the service operations strategy as proposed by the literature and validated by specialists.

This research is a qualitative study that uses the knowledge of specialists to frame a performance assessment structure applied to credit unions. The research strategy is based on multicriteria analysis, and the selected techniques are based on the MCDA-C procedure, that is, the processes of structuring, evaluating and recommending improvements.

The research results provided: a data set external to the context that serves as theoretical support for the comparisons made; the structuring of 4 unique organisational performance assessment models carried out through the MCDA-C procedure; conceptual interpretation using the lens of the operations strategy in the cognitive maps of the assessment models, which identifies the operations strategy carried out; and comparison of the result models that show their uniqueness.

The comparison between the origins of knowledge is highlighted, and the demonstration of the content was proposed by the literature and by specialists to evaluate the performance in operations. This was then compared with the content constructed with credit union managers in structuring models based on the singularities of the respective contexts. The theory was compared to practice, and it was demonstrated how the content of the operations regarding the performance could be used in decision contexts.

Within the accounting discipline and its literature, attention to the role of social and non-profit organizations has been growing, particularly with respect to issues of accountability and social accounting. In response, the aim of this introductory article is to present the background for the book by highlighting (i) the relevance and rise of the non-profit sector worldwide, (ii) the limitations of the conventional accounting framework when applied/transposed to NPOs and (iii) the ‘social accounting project’ for NPOs. The article presents analysis and critique based on a literature review of the accountability framework for NPOs. After presenting key worldwide statistics regarding the growing non-profit sector, the article points out the skepticism regarding the adoption of traditional accounting principles and frameworks for NPOs. The article offers both an examination of how to improve the accounting system for NPOs and a discussion of the benefits emerging from the social and environmental accounting and reporting models. ‘The social accounting project’ for NPOs is presented as a pathway towards these innovative practices increasing organizational transparency. This article and the book overall provide new contributions to the research literature, fostering synergies among financial accounting and social accounting scholars engaging with the NPO subject area. Moreover it brings together studies from a range of disciplines, such as financial accounting, social accounting, economics, management, and third-sector studies. This cross-disciplinary approach offers a major contribution to our developing knowledge in this field.

This paper considers cash for care as reflected in direct payments and the more recent development of individual budgets in England. While the momentum to roll out individual budgets gathers pace in England, Wales has embarked on a more cautious approach in wishing to evaluate the impact of individual budgets on social services. The paper identifies some of the far reaching implications of cash for care in general and individual budgets in particular, for service users, carers ‐ both paid and informal ‐ and for the social work profession. The policy incoherence in relation to risk and safeguarding is highlighted. This paper supports the approach currently adopted by the Welsh Assembly Government in relation to the ‘rolling out’ of individual budgets. The Assembly's 10‐year strategy for social services focuses on the rights of citizens and the needs of communities. This paper argues that fulfilling that vision should not be wholly contingent upon an unproven extension into the field of individual budgets.

The purpose of this paper is to report and analyse a recent case, in which the safeguarding procedure adopted by one local authority was criticised by the High Court. It also seeks to identify the key lessons to be learned.

The paper considers the judgment handed down in the case, sets out its key points and seeks to place the proceedings, and the concerns they reveal, in their context.

In its conduct of one safeguarding enquiry, West Sussex County Council acted unlawfully, in a manner that breached natural justice and a legitimate expectation to which it had itself given rise. The case raises a number of concerns. It is also consistent with a suspicion that some practitioners, and even some judges, have begun to express: that on occasions, the safeguarding process itself might constitute a form of abuse.

This is believed to be the first time the case has been analysed in such detail, and also the first time it has been placed in the context of those concerns.

The purpose of this study is to explore the potential impacts of visibility on face-to-face communication among medical staff in community hospital emergency departments (EDs). Also, the researchers investigated how different types of visibility can increase/decrease the efficiency of EDs’ medical staff.

This study used an exploratory approach to investigate the role of visibility in enhancement of medical staff communication in four EDs within the same hospital system. Overall, 12 semi-structured interviews and 48 h of observation were manually conducted.

The findings suggest that communication among medical staff can be improved by enhancement of different types of visibility (general and staff-to-staff) in EDs. Also, visibility facilitates patient assessments, overall supervision, comfort and asking for help while reducing stress and distractions.

The results of this investigation can inform hospital managers and healthcare designers about one of the important ways to improve registered nurses and physicians’ performance through environmental architectural design in the enhancement of communication.

Understanding the importance of visibility as a design element would provide a crucial principle for future ED designs. Although research has been conducted with different focuses and methods in other hospital departments, nothing similar to the current study in EDs was available in the healthcare design published literature.

This paper aims to explore the role of storytelling and impression management (IM) through the president’s letter in legitimizing the practices of an electricity company with regard to controversial issues during a period of change.

Drawing on a qualitative case study, this paper examines annual report letters from 1995 to 2013 using a methodological interpretative approach.

By promoting a success story using IM, the presidents give sense to particular actions related with controversial issues and attempt to influence expectations on strategic changes. The findings demonstrate that organizational actors use the flexibility of the president’s letter to tell the story and emphasize its self-laudatory nature. The study highlights that storytelling in these documents can be used to alleviate the tensions created by the inherent contradictions of social structures.

This research is useful for regulatory authorities, users of annual reports and academic researchers, making them attentive of the narratives companies may adopt to protect their legitimacy. The findings shed light on the need to evaluate the credibility of accountability mechanisms and can help stakeholders to develop a more critical view of the president’s letter.

This paper makes a contribution to research on communication issues by expanding literature on accounting and organizational storytelling. By demonstrating how presidents use sensegiving as a means of legitimacy-claiming, this study adds to the literature on legitimating accounts. In doing so, this paper bridges the gap between theories about organizational legitimacy, storytelling and IM. To sum up, the findings serve as an incremental step toward understanding the nature of accountability reporting.

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.

The paper examines case law and statutory provisions related to lifting the corporate veil. The aim of the paper is to explore recent case law in order to determine whether courts have moved away from an overly restrictive approach when dealing with cases relating to the corporate personality. To offer a full account of the exceptions to the corporate personality doctrine, this paper also examines cases where the veil of incorporation is lifted due to a breach of a statutory provision.

The paper reviews recent case law and statutory provisions relating to lifting the corporate veil. The paper critically reviews the exceptions to the corporate personality doctrine which amount to lifting the corporate veil.

The paper finds that courts are more willing to lift the corporate veil compared to before. They have moved away from the restrictive approach and this is demonstrated by the tendency to find new exceptions to the corporate personality doctrine such as the interests of justice argument or lifting the veil in tort cases.

The paper offers an up-to-date assessment of the exceptions to the corporate personality doctrine and highlights the growing tendency to finding new ways of lifting the corporate veil.