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The purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a management tool. The authors do this from a perspective in which they address the complexity of various (sometimes conflicting) assessments of performance measurement and management (PMM) by different stakeholders.

An interpretative case study using qualitative methods. The paper is based on 30 interviews conducted in 2018 and 2019 with respondents working with PMM at different levels, such as politicians, officials and health-care professionals. The study context was Region Stockholm (RS) in Sweden and its health-care division.

PMs become an instrumental tool for PMM, which led to output being promoted above outcome. The authors show that there is a conceptual shortcoming in the discussion of PVA, as the effort needed to achieve outcome-based information might exceed the ability of an organisation to deliver it. The authors address the importance of studying the interaction among different stakeholders, including politicians, the public and media, in research on PVA, as well as possible power relationships among stakeholders.

The authors contribute to the growing research on PVA and its call for more empirical research by offering a more nuanced interpretation of PVA activities. The authors do this by studying PMM and the nature of these activities in a public sector organisation from a multiple-stakeholder perspective.

The primary aim of this research is to examine the effects of the Renovation, Conversion, and Extension (ROT) tax deduction for renovations on the scope and quality of renovations and its subsequent impact on house prices across various Swedish municipalities.

This study utilises a two-way fixed effect instrument variable (IV) spatial Manski approach, analysing balanced panel data from 2004 to 2020 at the municipal level (290 municipalities) in Sweden. The methodology is designed to assess the impact of the ROT subsidy on the housing market.

The study reveals that the ROT subsidy has significantly influenced house prices, with noticeable variations between municipalities. These differences are attributed to the varying amounts of tax reductions for renovations and the extent to which property owners utilise these subsidies.

The research is limited to the context of Sweden and may not be generalisable to other countries with different housing and subsidy policies. The findings are crucial for understanding the specific impacts of government subsidies on the housing market within this context.

For policymakers and stakeholders in the housing market, this study highlights the tangible effects of renovation subsidies on property values. It provides insights into how such financial incentives can shape the housing market dynamics.

The research underscores the role of government policies in potentially influencing equitable access to housing. It suggests that subsidies like ROT can have broader social implications, including the distribution of housing benefits among different income groups and regions.

This study contributes original insights into the field of applied real estate economics by quantitatively analysing the impact of a specific government subsidy on the housing market. It offers a unique perspective on how fiscal policies can affect property values and renovation activities at the municipal level in Sweden.

Maintaining food safety techniques in the supply chain management require special food safety labelling techniques during distribution in the retail food industry. The food products have to be of good quality and labelling inbound, manufacturing, and outbound in the supply chain contributes to this aim. The purpose of this study is to evaluate how food safety labelling is managed in Vietnam’s retail food industry with a special focus on food in Ho Chi Minh City, Vietnam. Photography was used in an observational study conducted among five separate retail market chains all located in this city. In which ways are the applications of the developed food safety labelling techniques among three separate retail food markets similar and dissimilar being accounted for? The results show that the packaging and labelling in Big C, Aeon Citimart, and Giant using the symbols of food safety build trust for their customers. The Big C indicates guidelines for VietGAP and green labelling. Aeon Citimart indicates the name of the good, expiration date and instructions for use as well as guidelines for the government factor (VietGAP) to the food safety practices in the Vietnamese food retail sector.

Among the various pro-sustainability strategies that universities adopt, Stellenbosch University’s 2030 Agenda further challenges universities to provide sustainability education that enables students to become change agents for sustainability. The Listen, Live and Learn (LLL) initiative is a co-curricular programme developed at Stellenbosch University, South Africa, that seeks to foster social cohesion and develop change agency among students. This study aims to understand how LLL students had developed agency for change through their experiential learning in the programme.

Using a transformative sustainability learning approach, this study examined secondary data containing qualitative and quantitative data from the 2018 LLL end-of-year survey. The qualitative data was analysed thematically, and the quantitative data was analysed using counts and frequencies.

Through their participation in the programme, the students learned about their character and opened up to engage with the ‘others’ whom they lived with in the same residence. They also reported becoming more open-minded, intentional, reflective and confident. Another personal change reported by the students was their ability to collaborate with their housemates. The learners recommended that the programme could be improved by providing resources for house projects, guidance with inviting house theme experts and help with conflict resolution.

Through this research, the authors have demonstrated the ability of a transformative sustainability learning programme to effect a change in the attitudes, norms and behaviours of students at a higher educational institution towards a sustainable and just society.

This study investigated how organizations can maintain their supply chain (SC) resilience in situations where high-impact shocks cannot be absorbed and what capabilities are needed. The article is an empirical exploration of a socio-ecological view of resilience in the SC context.

The case under study in this article is that of Médecins sans Frontières (MSF) and MSF's reconfiguration of its supply management processes in response to the supply shocks during the coronavirus disease 2019 (COVID-19) pandemic. In total, 503 internal documents and ERP extractions from six databases from late 2019 to September 2020, 43 semi-structured interviews and a 3-round policy Delphi process were used to investigate this phenomenon.

The authors' results show that throughout the pandemic, MSF adapted its procurement and supply processes to cope with supply shortages at both the international and local levels of the SC. This was possible due to the organization's capacity to use its exploitation and exploration capabilities of the organization at the same time.

This research is based on the single in-depth case study of a medical aid organization. Further research should investigate this phenomenon in commercial companies with similar or different organizational structures.

This study constitutes a first attempt to empirically demonstrate that the four phases of the adaptive cycle put forth in the panarchy theory constitute a suitable representation of the reconfigurations that SCs follow in response to a high-impact shock. The study also adds to the growing body of knowledge on resilience by including ambidexterity as a mechanism to achieve resilience.

This paper aims to present a case study-based approach to identify resource-poor communities with limited abilities to cope with the adverse effects of climate change. The study area is the Nkonkobe Local Municipality, in the Eastern Cape which is one of South Africa’s provinces ranked as being extremely vulnerable to the adverse effects of climate change because of high incidences of poverty and limited access to public services such as water and education. Although adaptive capacity and vulnerability assessments help to guide policy formulation and implementation by identifying communities with low coping capacities, policy implementers often find it difficult to fully exploit the utility of these assessments because of difficulties in identifying vulnerable communities. The paper attempts to bridge this gap by providing a user-friendly, replicable, practically implementable and adaptable methodology that can be used to cost-effectively and timeously identify vulnerable communities with low coping capacities.

A geostatistical approach was used to assess and evaluate adaptive capacities of resource-poor communities in the Nkonkobe Local Municipality. The geospatial component of this approach consisted of a multi-step Geographical Information Systems (GIS) based technique that was improvised to map adaptive capacities of different communities. The statistical component used demographic indicators comprising literacy levels, income levels, population age profiles and access to water to run automated summation and ranking of indicator scores in ArcGIS 10.2 to produce maps that show spatial locations of communities with varying levels of adaptive capacities on a scale ranging from low, medium to high.

The analysis identified 14 villages with low adaptive capacities from a total of 180 villages in the Nkonkobe Local Municipality. This finding is important because it suggests that our methodology can be effectively used to objectively identify communities that are vulnerable to climate change.

The paper presents a tool that could be used for targeting assistance to climate change vulnerable communities. The methodology proposed is of general applicability in guiding public policy interventions aimed at reaching, protecting and uplifting socio-economically disadvantaged populations in both rural and urban settings.

The approach’s ability to identify vulnerable communities is useful because it aids the identification of resource-poor communities that deserve priority consideration when planning adaptation action plans to deliver support and assistance to those least capable of effectively coping with the adverse effects of climate change induced vulnerabilities.

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.

The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.

The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.

The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.

The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.

This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.