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To effectively integrate sustainability education into accounting, the needs of stakeholders such as educators, practitioners, regulators, students, and politicians must be considered. While existing literature reflects their separate perceptions, this study considers their influence on the integration process. Sustainability accounting can play a key role in supporting sustainability practices, which businesses need to be accountable for. This study focuses on how sustainability accounting education can improve corporate sustainability practices. However, most existing studies only consider one stakeholder group, and there is a gap in literature on sustainability accounting education in developing countries, particularly in the Middle East. This study informs future researchers about various research gaps in sustainability education.

The aim of this paper is to better understand European consumers' behaviour in relation to Short Food Supply Chains (SFSCs), so as to provide insights to support their development as part of a sustainable food system. Specifically, it aims to analyse consumer purchase patterns, motivations and perceived barriers and to identify patterns of behaviour amongst different consumer groups.

An online consumer survey was conducted in 12 European countries (n = 2,419). Quantitative data analysis, including principal component analysis (PCA) and cluster analysis, was undertaken using SPSS.

Four consumer clusters are named according to their behavioural stage in terms of SFSC engagement: Unaware Unengaged, Aware Unengaged, Motivationally Engaged and Executively Engaged. Unaware Unengaged and Aware Unengaged are in the non-engagement phase of behaviour. Motivationally Engaged are motivationally activated to engage in the behaviour but fail to do so consistently. Executively Engaged is the fully engaged cluster, being motivated to act and purchasing local food on a frequent basis. The results show an interesting interplay between motivations and barriers, i.e. higher scores for motivations and lower scores for barriers do not necessarily translate into higher purchase frequency.

The research gleans insights into the contextual factors that may inhibit SFSC purchases in different consumer segments. It offers practical implications for policymakers and others seeking to develop SFSCs as part of a sustainable food system.

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

This paper examines how key actors in the UK food system (FS) understand the role of the local food sector in relation to FS resilience.

Discourse analysis was used to assess and compare the framings of the UK FS in 36 publications released during Covid-19 from alternative food networks (AFNs) actors and from other more mainstream FS actors, including the UK government.

The analysis shows that AFNs actors perceive the UK FS as not resilient and identify local FSs as a route towards greater resilience (“systemic” framing). In contrast, other food actors perceive the UK FS as already resilient, with the role of local food limited to specific functions within the existing system (“add-on” framing). The two groups converge on the importance of dynamic public procurement and local abattoir provision, but this convergence does not undermine the fundamental divergence in the understanding of the role of “the local” in resilient UK FSs. The local food sector’s messages appear to have gone largely unheard in mainstream policy.

The paper presents an analysis of public sector reports focused on the UK FS released during the Covid-19 pandemic years 2020–2021. The corpus inclusion criteria mean that publications during this period which focus on other food sector issues, such social injustices, climate change and health, were not included in the analysis, although they may have touched upon local food issues. The authors further recognise that Covid-19 had a longer lasting effect on FSs than the years 2020–2021, and that many other publications on FSs have been published since. The time span chosen targets the time at which FSs were most disrupted and therefore aims to capture emerging issues and solutions for the UK FS. The authors’ insights should be further validated through a more complete review of both public reports and academic papers covering a wider base of food-related issues and sectors as well as a broader timespan.

A comparison of how different FS actors understand the importance of local food, especially in relation to resilience, has not been undertaken to date. The findings raise important questions about the disconnect between AFN actors and other actors in the framing of resilience. Considering the need to ensure resilience of the UK FS, this study's findings raise important insights for UK food policy about the “local food blindspot” and for food movement actors wishing to progress their vision of transformative change.

The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.