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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 paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.

This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.

Findings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.

The case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

Activity sampling is a technique to monitor onsite labourers' time utilisation, which can provide helpful information for the management level to implement suitable labour productivity improvement strategies continuously. However, there needs to be a review paper that compiles research on activity sampling studies to give readers a thorough grasp of the research trend. Hence, this paper aims to investigate the activity sampling techniques applied in earlier research from the angles of activity categories formation, data collection methods and data analysis.

The method used in this paper is a systematic review guided by the PRISMA framework. The search was conducted in Scopus and Web of Science. The inclusion and exclusion criteria were applied, selecting 70 articles published between 2011 and 2022 for data extraction and analysis. The analysis method involved a qualitative synthesis of the findings from the selected articles.

Activity sampling is broadly divided into four stages: targeting trade, determining activity categories, data collection and data analysis. This paper divides the activity categories into three levels and classifies the data collection methods into manual observation, sensor-based activity sampling and computer vision-based activity sampling. The previous studies applied activity sampling for two construction management purposes: labour productivity monitoring and ergonomic safety monitoring. This paper also further discusses the scientific research gaps and future research directions.

This review paper contributes to the body of knowledge in construction management by thoroughly understanding current state-of-the-art activity sampling techniques and research gaps.

Despite the number of quality management procedures being currently applied, construction defects in the domestic sector are acknowledged to contribute to the energy performance gap of buildings. This paper investigates the limitations and challenges to the implementation of project quality plans (PQPs) and their impact on the achievement of expected thermal performance in the UK social housing projects.

A qualitative approach, guided by grounded theory, was used in this research. This methodology provided the structure for systematic data analysis iterations, enabling cross-case analysis. An analytic induction process was designed to seek the explanation of the targeted phenomenon and required data collection until no new ideas and concepts emerged from the research iterations. This study collected data from five social housing projects through interviews, site observations and project documentation.

Multiple limitations and challenges were identified in the implementation of PQP to deliver thermal efficient social housing. Generally, there is the need for more objective quality compliance procedures based on required evidence. When investigating the root of the challenges, it was concluded that the adoption of statutory approval as the main quality compliance procedure led to the dilution of the responsibility for prevention and appraisal of defects that compromised the effectiveness of PQP devised by housing associations (HA) and contractors.

This study identifies the shortcomings of PQP in addressing quality issues with potential to undermine the thermal performance of social housing projects. The findings could be used by HA, contractors and policymakers as steppingstones to improve the energy efficiency in the domestic sector.

The purpose of this study is to examine the corruption prevalent in the distribution of COVID-19 palliatives during the lockdown and movement restrictions in the country. This study seeks to analyse the current state of corruption in the distribution of COVID-19 palliatives and public health facilities in Nigeria while also providing a legal insight and strategic blueprint to combat corruption. To this end, this study will address the current legal framework for combating corruption and build upon this to formulate a working strategy for tackling corruption in the future.

Using a doctrinal legal research methodology, this study draws upon existing literature, tertiary data sources and information from the Nigeria Centre for Disease Control. The collected data is analysed and compared with current literature to identify key findings. Rent-seeking and utilitarian theories of the law were examined to guide this study. This study offers useful insights into combating corruption. The use of this method is justified, as it enhances the credibility of the findings on the importance of strategies for future emergencies. This legal research approach is consistent with the law and can be easily verified. The empirical aspect of this study involved a survey of multidimensional health-care and economic data set of 36 states in Nigeria plus the Federal Capital Territory on COVID-19 in Nigeria. A survey linearised regression model was estimated to determine the influence of government revenue and public health-care facilities in the control of the virus spread in Nigeria.

This study reveals the need for emphasis on the imperative of combating corruption in the distribution of COVID-19 palliatives and establishing economic resilience through transparent and accountable practices, supported by legal frameworks.

Rent-seeking and utilitarian theories of law are evaluated because of their impacts on combating corruption. The limitation of this study is the intricacy of gathering data on COVID-19 palliatives corruption in Nigeria because of secrecy and the absence of reliable data on the subject.

Estimating the exact number of stolen palliatives and their fiscal impact on Nigeria's economy proves to be a formidable task because of the covert nature of corruption. This study equips policymakers in Nigeria with a better understanding of the legal challenges posed by corruption in the health care sector and provides an effective strategy to combat it.

The lack of reliable data on the extent of palliative theft hinders the ability of lawmakers to enact effective legislation and strategies for combating corruption in the distribution of COVID-19 palliatives and addressing future emergencies in Nigeria. The policy implications of this study can assist policymakers in Nigeria and other countries in formulating measures to combat corruption in the distribution of COVID-19 palliatives and other future emergencies. Furthermore, it recommends the overhaul of anti-corruption laws and mechanisms in Nigeria to ensure effective measures against corruption.

In conclusion, this study contributes to knowledge by proposing a legal model centred on people's participation to enhance transparency and accountability in future palliative distribution processes. This study recommends legal strategies that can effectively address corruption in future emergencies or shocks. This study proposes a strategic blueprint to tackle corruption in the future. This blueprint includes an analysis of existing laws and regulations, as well as potential policy changes and legislative reform. This study also includes recommendations for improved enforcement and oversight mechanisms and for improved public awareness and education. As part of this, this study considers the potential for public–private partnerships to increase transparency and accountability in public health and health-care services.

Building on associative priming, anthropomorphism and biophilia theories, this study aims to explain that a natural–organic (that shows a natural object) and an anthropomorphised natural–organic logo (that shows an anthropomorphised natural object) both act as primes and imbue specific product value perceptions, which subsequently influence willingness to pay a premium price when products have not been used by or are unfamiliar to consumers.

Two between-subjects experiments were conducted with different products (one with real, but unfamiliar to consumers brand and another with a fictitious brand). Structural equation modelling was used to test the hypotheses.

Experimental studies showed that natural–organic logos evoked stronger utilitarian (functional and economic) value perceptions, which triggered greater willingness to pay a premium price compared to anthropomorphised natural–organic logos. The effect of hedonic (emotional and novelty) values on willingness to pay a premium price was stronger when an anthropomorphised natural–organic logo was used.

This research offers novel theoretical contributions highlighting the importance of careful logo design to imbue desired value perceptions when products have not been consumed or trialled.

Anthropomorphised natural–organic and natural–organic logos can provide different benefits to brand managers and can be used strategically to form desired value perceptions before products are consumed. Brands that wish to enhance premium pricing via hedonic values should consider using an anthropomorphised natural–organic logo. Natural–organic logos may be more suitable for brands that want to emphasise superior utilitarian values.

To the best of the authors’ knowledge, this research provides the first empirical assessment of the differential effects of the two forms of natural–organic logos on value perceptions and willingness to pay premium price.

This study investigates dispositional factors' (need for affiliation, positive affectivity and proactive personality) moderation effect on the relationship between leader–follower relationship variables (leader–member exchange and perceived supervisor support) and affective commitment to supervisor.

In total, 359 employees in Indonesia participated as the study's respondents. This study employs hierarchical regression analysis to test the hypotheses.

The results show that need for affiliation and positive affectivity moderates the relationship between leader–follower relationship variables and affective commitment to supervisor. In addition, all dispositional factors positively influence affective commitment to supervisor as independent variables. This study's findings depict the social exchange theory in practice.

The present study contributes to theoretical and practical implications. Theoretically, the study extends the knowledge on at least four domains: leader–follower relationship; affective commitment particularly aimed at the supervisor; the roles of dispositional variables on leader–member interactions; and empirically demonstrates social exchange theory. Practically, this study shows which factors are relevant to shaping positive leader–member interactions. Such results are potentially of value for the leader, the organization, and those responsible for recruiting prospective employees.