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This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Educators need to engage in continuous learning to ensure that their knowledge and practice responds to the changing needs of society and students. Collaborative approaches, in which social capital resource is exchanged, can serve as an effective way of facilitating such learning. With this systematic review, the authors identify the opportunities and benefits inter-school social capital networks might bring by exploring: (1) what inter-school networks are available internationally for primary and secondary schools, (2) the features and activities present within inter-school networks and (3) evidence of impact of inter-school network activities.

For this study, the authors employed a systematic review methodology. The review comprised the five stages of the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses: PRISMA, 2021) protocol. The study findings derived from 111 research outputs (from a total of 1,221 originally identified).

The review highlights a number of different inter-school networks and their diverse purposes as well as key network features, such as the actors present in networks and the activities network participants engage with. At the same time, however, the authors only identify limited reliable evidence of the impact of inter-school networks.

The study fills a knowledge gap by exploring, for the first time, the presence, features of inter-school social capital networks available to school leaders as well as investigating the impact of these networks.

Continuity of care and access to primary care have been identified as important contributors to improved health outcomes and reduced reincarceration among people who are justice-involved. While the disproportionate burden of health concerns among incarcerated populations is well documented, less is known about their health service utilization, limiting the potential for effective improvements to current policy and practice. This study aims to examine health status and health care utilization among men recently released from a superjail in a large metropolitan area to better understand patterns of use, risk factors and facilitators.

Participants included adult men (n = 106) matched to a general population group (n = 530) in Ontario, Canada, linked to medical records (88.5% linkage) to examine baseline health status and health utilization three-months post-release. The authors compared differences between the groups in baseline health conditions and estimated the risk of emergency department, primary care, inpatient hospitalization and specialist ambulatory care visits.

Superjail participants had a significantly higher prevalence of respiratory conditions, mental illness, substance use and injuries. Substance use was a significant risk factor for all types of visits and emergency department visits were over three times higher among superjail participants.

This empirical case is illustrative of an emerging phenomenon in some regions of the world where emergency departments serve as de facto “walk-in clinics” for those with criminal justice involvement. Strategic approaches to health services are required to meet the complex social and health needs and disparities in access to care experienced by men released from custody.

The attempt to establish a common European framework for core platforms' duties and responsibilities toward other actors in the digital environment is at the core of the recent scholarly debate surrounding the Digital Markets Act (DMA) proposal. In particular, the everlasting juxtaposition between the “data power” – as emerging from recent cases (Section 2) – that dominant tech companies enjoy and the concept of consumer sovereignty (Section 3) lies at the core of the proposal's attempt to identify digital core platforms as market gatekeepers. Accordingly, this chapter critically investigates the divide between power imbalance and consumer sovereignty in light of the architecture designed by the DMA, with a specific focus on its effectiveness in identifying gatekeepers' power drivers (Section 4). After highlighting the main critical aspects of the pertinent rules, opportunities for fruitful developments are then identified through the reframing of some of the notions considered in the proposal, and namely the role of “lock-in” effects and “data accumulation” (Section 5). Lastly, this chapter suggests that the DMA advancements – while desirable – are bound to be fragmentary in the absence of a wider appraisal of the nature of data power imbalance dynamics in the modern digital markets (Section 6).

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Ireland’s ageing population has resulted in an increasing number of older adults living with frailty. Despite growing attention towards older adults’ and health professionals’ perspectives of frailty, occupational therapy research is limited. This study aims to explore occupational therapists’ perceptions of frailty and how their perceptions impact their approach to the assessment and management of frailty.

Using qualitative descriptive design, 19 occupational therapists working with older adults participated in online focus groups. Data were analysed using thematic analysis.

Perceptions of occupational therapists were constructed into three main themes: conceptualising frailty; management of frailty; and advancing frailty practice. Findings indicate that occupational therapists perceived frailty as a multidimensional concept but highlight a reluctance to use frailty terminology with patients. Findings also suggest that although occupational therapists are involved in provision of care for older adults living with frailty, the profession’s scope is not optimised in the assessment and management of frailty.

Findings provide insight into occupational therapists’ perceptions of frailty. Development of a shared understanding of frailty between clinicians and patients and enhancement of undergraduate frailty education are recommended to progress occupational therapy’s role in frailty management.

The Quality Assurance Agency (QAA) for Higher Education in the UK focuses on maintaining, enhancing and standardising the quality of higher education. Of significant impact are the development of subject benchmark statements (SBS) by the QAA, which describe the type and content of study along with the academic standards expected of graduates in specific disciplines. Prior to 2022, the QAA did not have a SBS to which higher education policing programmes could be directly aligned.

Over 12-months, a SBS advisory group with representatives from higher education across England, Scotland, Wales and Northern Ireland, The College of Policing, QAA, Police Federation of England and Wales and policing, worked in partnership to harness their collective professional experience and knowledge to create the first UK SBS for policing. Post publication of the SBS, permission was sought and granted from both the College of Policing and QAA for members of the advisory group to reflect in an article on their experiences of collaborating and working in partnership to achieve the SBS.

There is great importance of creating a shared vision and mutual trust, developed through open facilitated discussions, with representatives championing their cause and developing a collaborative and partnership approach to completing the SBS.

A collaborative and partnership approach is essential in developing and recognising the academic discipline of policing. This necessarily requires the joint development of initiatives, one of which is the coming together of higher education institutions, PSRBs and practitioner groups to collaborate and design QAA benchmark statements.

The SBS advisory group has further driven forward the emergence of policing as a recognised academic discipline to benefit multiple stakeholders.

The SBS for policing is the first across the UK. The authors experiences can be used to assist others in their developments of similar subject specific benchmarking or academic quality standards.