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The purpose of this article is to describe the key aspects of and provide examples about Essential Nine of the Second Edition of the National Association for Professional Development Schools (NAPDS) Nine Essentials.

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.

Banditry is a major social problem in Nigeria that has over time defied series of intervention measures introduced by the federal and state governments to address it. Therefore, this study aims to investigate the counter-banditry strategies of the affected communities in Oyo State, Nigeria.

The research was exploratory and cross-sectional in design. Situational criminal prevention theory was used as conceptual guide. Data were elicited from community leaders, community members and local security guards using in-depth interview, key-informant interview and focus group discussion methods.

The results showed that communities affected by banditry problem were adopting different internal and external interventions to combat the criminal act. Although the counter-banditry strategies of the affected communities have brought about a reduction in the occurrence of the criminal act, the problem is yet to be totally eliminated as people still get victimised.

This research expanded the frontiers of knowledge by focusing on the counter-banditry strategies of the communities affected by the problem of banditry and also suggested relevant practical steps that can be taken to further strengthen the existing security architectures in such locations.

As a business executive and philanthropist, Mary Kay Ash is legendary as a glass-ceiling breaker. With the belief that Mary Kay Ash is both modern and relevant, while simultaneously legendary, the overall purpose of this paper is to explore the role of Mary Kay Ash as an influential entrepreneur. This research responds to the call by Cogliser and Brigham (2004) for an increased understanding of how entrepreneurial leaders influence, challenge, inspire and develop followers.

Following on research by Hoppe (2013), this objective was accomplished via a pentadic analysis of Mary Kay Ash’s rhetoric aimed to influence the mental mindset of readers (followers) over the course of generations. Burke’s pentad was the sense-making tool used for examining Ash’s rhetoric of influence as an entrepreneurial leader. The data used in the pentadic analysis were also analyzed via Linguistic Inquiry and Word Count (LIWC) and IBM Watson Emotion Analysis to see where analyses might converge or diverge.

Based on the analysis of her written work, Mary Kay Ash resided at the intersection of leadership and entrepreneurship and, in so doing, was an influencer. Her primary rhetorical approach to influencing was idealism. Interwoven in her writings, she also exhibited both pragmatism and realism. She knew that she had to start the business to have the future she desired and that she needed to train her team appropriately for success to be forthcoming. The motivation in Mary Kay Ash’s rhetoric was that of influencing people so they would be the best that they could be.

Qualitative research brings with it an array of inevitable research problems. Pentadic analysis cannot be judged by the basic objective standards of reliability and validity because objective reality does not exist in personal interpretation. That is, one person as a critic cannot be impartial because the interpretation is only one personal way of viewing the data and another critic might view the same pentads and come up with different ratios. With this subjectivity in mind, however, the data used in the pentadic analysis were also analyzed via LIWC and IBM Watson Emotion Analysis to see where analyses might converge or diverge.

The findings from this research denote clearly that Mary Kay Ash was a forerunner of the modern day influencer. As a primogenitor of the influencer marketing phenomenon, Mary Kay Ash’s entrepreneurial legacy is expected to continue through generations of followers. This finding speaks to the importance of today’s entrepreneurs using the spoken and written word to influence others and create a lasting organizational legacy.

Countless scholars have used pentadic analysis, with a variety of artifacts, to examine the motives behind the rhetoric. However, rhetoric as a means of persuasion and influence has received little attention within the context of the written works by management gurus (Jones et al., 2009), and, aside from the exploration by Berglund and Wigren (2012), the narrative of entrepreneurial influence has not benefitted from close examination.

The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.

Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.

Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.

This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.

This study examined dossiers of informative pursual (DIPs), a particular type of secret police files, before and after the fall of Communism in Romania. These DIPs were often weaponized against citizens perceived to be anti-government.

Based on Buckland's (2017) concept of a document as an object with physical, mental and social parts, the study used thematic analysis to examine volumes of DIPs from 1945 to 1989 Communist Romania as well as several recorded reactions to the DIPs by the victims who were targeted by the Communist secret police.

Four themes were revealed by the study's findings and discussed within the manuscript: DIPs as unreliable epistemic tools, DIPs as tools to construct the identity of the “People's Enemy,” DIPs as weapons to fight the “People's Enemy” and DIPs as tools that could be used in counterattacks during post-Communism, including in political-economic blackmailing.

There are two major limitations to research of DIPs. First, since many DIPs have been stolen, copied illicitly or even destroyed, it is difficult to articulate precisely their actual or potential social and political effects. Researchers may often detect these effects only indirectly, based on information leaks in the news. Second, many victims of surveillance practices during the Communist period have chosen not to leave records of their reactions to reading the DIPs that targeted them.

Current and future comprehensive studies of DIPs can reveal possible parallels between surveillance by the Communist regime and the massive data-collection that occurs in democratic societies, particularly given the increased technical capabilities for processing data in these democratic societies.

Within documentation studies, secret police files and document weaponization have been particularly under-researched, therefore this study contributes to a small body of literature.