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This study examines innovation configurations (i.e. sets of product/service, social and business model innovations) and configuration linkages (i.e. factors that help to combine innovations) across six organizations as contingent upon organizational structure.

Using semi-structured interviews and available public information, qualitative data were collected and examined using content analysis to characterize innovation configurations and linkages in three local/private organizations and three foreign-led/public-private partnerships in Repiblik Ayiti (Haiti).

Organizations tend to combine product/service, social, and business model innovations simultaneously in locally founded private organizations and sequentially in foreign-based public-private partnerships. Linkages for simultaneous combination include limited external support, determined autonomy and shifting from a “beneficiary mindset,” and financial need identification. Sequential combination linkages include social need identification, community connections and flexibility.

The generalizability of our findings for this qualitative study is subject to additional quantitative studies to empirically test the suggested factors and to examine other health care organizations and countries.

Locally led private organizations in low- and middle-income settings may benefit from considering how their innovations are in service to one another as they may have limited resources. Foreign based public-private partnerships may benefit from pacing their efforts alongside a broader set of stakeholders and ecosystem partners.

This study is the first, to our knowledge, to examine how organizations combine sets of innovations, i.e. innovation configurations, in a healthcare setting and the first of any setting to examine innovation configuration linkages.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

This study aims to explore the relationships between recognition, inclusion, and well-being at work. Inclusion involves integrating individuals within a group while recognizing their unique skills and need for belonging. Recognition and inclusion are sources of well-being at work.

We used a qualitative methodology based on a structural approach to investigate the social representations of 1,611 employees of a public organization located in the Centre-Val de Loire region of France.

Our results suggest that recognition is a central mechanism of inclusion, primarily manifested through satisfaction of the individual’s need to belong. We conclude with a proposed heuristic schema of the connections between the constructs studied.

This paper proposes a new perspective to the work of Shore et al. (2018) by addressing the knowledge gap in the literature concerning the role of recognition in determining an inclusive climate and optimizing well-being at work. This is done using qualitative methodology, drawing on the Dazibao framework of data collection.

Bringing a new perspective to the work of Shore et al. (2018) by helping to fill the knowledge gap relating to the place of recognition in determining an inclusive climate and well-being at work. It does so through a qualitative methodology based on the Dazibao framework of data collection.

The rapid development and widespread application of artificial intelligence tools have raised concerns about how designers are embracing these technologies. This study investigates the factors influencing designers' behavioral intention to use and disclose the use of generative artificial intelligence.

A quantitative research approach was employed, designing a structured questionnaire based on Self-Determination Theory to assess the impact of various psychological and social dimensions. The questionnaire included dimensions such as autonomy, competence, relatedness, social influence, value fit and social innovativeness. A Partial Least Squares Structural Equation Modeling analysis was conducted on 309 valid responses from diverse design fields.

Competence and relatedness are significant factors influencing designers' continuance intention to use generative artificial intelligence. Although autonomy does not significantly affect continuance intention, it plays a crucial role in the decision to disclose artificial intelligence participation. Social influence and value fit significantly shape autonomy, competence and relatedness, while the impact of social innovativeness is relatively limited.

This study clarifies the factors influencing designers' continuance intention and disclosure of generative artificial intelligence tools from both individual and social dimensions, enhancing the understanding of the relationship between designers and generative artificial intelligence tools. It provides valuable insights for the development of artificial intelligence technology and the future trends in the design industry, offering significant theoretical and practical value.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This study uses bibliometric visualization techniques to comprehensively review the intertwined concepts of dark tourism, thana tourism and ghost tourism from 2000 to 2023. The research seeks to clarify the ambiguity and inconsistencies arising from the interchangeable use of these terms and sets forth a roadmap for future research endeavors.

This study meticulously extracts research keywords from 634 scholarly papers in the Scopus database. It undertakes a thorough bibliometric analysis utilizing the visualization of similarities (VOS) viewer and RStudio to map the interconnectedness of these tourism phenomena.

The study identifies and explores contemporary theories such as self-categorization theory, stimulus-organism-response theory, embodiment theory, self-determination theory, socio-cognitive theory, risk perception theory, services theory, dark tourism theory, social and cultural theory, push-pull theory, performance theory, and wound culture theory. The research reveals four primary clusters through keyword co-occurrence and bibliographic coupling analyses: dark tourism insights, dynamics of dark tourism, dark tourism review and dark tourism experiences, illustrating their interrelationships and robustness.

Dark tourism insights can guide ethical practices, ensuring respectful site management and accurate historical representation. Integrating dark tourism into broader destination strategies can diversify offerings, attract niche markets and contribute to preserving historical memory through reflective experiences.

This study's outcomes significantly contribute to tourism literature by enhancing our understanding of the overlapping terminologies associated with dark, thana and ghost tourism. This improved comprehension sheds light on the importance of the research agenda surrounding the concept of dark, thana and ghost tourism.

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.