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This narrative inquiry centers on teachers' longitudinal experiences of policy-related reforms systematically introduced to T. P. Yaeger Middle School, a campus located in the fourth largest, second most diverse city in America. The embedded research study, with roots tracing back to 1997, uses five interpretive tools to capture six mandated changes in the form of a story serial. Special research attention is afforded pay-for-performance, the sixth reform in the series. The deeply lived consequence of receiving bonuses for his teaching performance prompted Daryl Wilson, Yaeger's long-term literacy department chair, to proclaim “data is [G]od.” Wilson's emergent, inventive metaphor aptly portrays the perplexing conditions under which his career ended, and how my long-term research project likewise concluded.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

High divorce rates have coincided with higher rates of remarriage. Although remarriages are more susceptible to dissolution than first-order marriages, less research has focused on factors that promote vulnerabilities among remarried couples. In the current study, the authors focused on whether predictors of divorce differ by the number of times someone has been married. The authors examined some of the most common reasons for divorce, as identified by parents who completed a state-mandated divorce education course (n = 8,364), while also controlling for participant sociodemographic characteristics. Participants going through their first divorce were more likely to identify growing apart and infidelity as reasons for seeking a divorce. Conversely, those going through a subsequent divorce were more likely to list problems with alcohol/drug abuse, childrearing differences, emotional/psychological/verbal mistreatment, money problems, physical violence, and arguing. Multivariate analyses indicated that sociodemographic factors were stronger predictors of divorce number than commonly listed reasons for divorce for both male and female participants. Implications for remarital and stepfamily stability and directions for future research are discussed.

Patient-centric exchanges, a major type of Health Information Exchange (HIE), empower patients to aggregate and manage their health information. This exchange model helps patients access, modify and share their medical information with multiple healthcare organizations. Although existing studies examine patient engagement, more research is required to investigate patients' attitudes and willingness to play an active role in patient-centered information exchange. The study's main objective is to develop a model based on the belief-attitude-intention paradigm to empirically examine the effects of patients' attitudes toward engagement in care on their willingness to participate in patient-centric HIE.

The authors conducted an online survey study to identify the antecedents and consequences of patients' attitudes toward engagement in care. To empirically test the research model, the authors collected data from a national sample (n = 357) of individuals in the United States. The data were analyzed using structural equation modeling (SEM).

The proposed model categorizes the antecedents to patients' attitudes toward engagement in patient-related and healthcare system factors. The results show that patient-related factors (perceived health literacy and perceived coping ability) and health system factors (perceived experience with the healthcare organization and perceived patient-provider interaction) significantly shape patient attitude toward care management engagement. The results indicate that patients' attitudes toward engaging in their healthcare significantly contribute to their willingness to participate in medical information sharing through patient-centric HIE initiatives. Moreover, the authors’ findings also demonstrate that the link between patient engagement and willingness to participate in HIE is stronger for individuals who perceive lower levels of privacy and security concerns.

The authors validate the proposed model explaining patients' perceptions about their characteristics and the healthcare system significantly influence their attitude toward engaging in their care. This study also suggests that patients' favorable attitude toward engagement can bring patient-centric HIE efforts onto a path to success. The authors’ research attempts to shed light on the importance of patients' roles in adopting patient-centric HIE initiatives. Theoretical and practical contributions of this study are noticeable since they could result in a deeper understanding of the concept of patient engagement and how it may affect healthcare services in an evolving digital world. The authors’ findings can help healthcare organizations provide public citizen-centric services by introducing user-oriented approaches in healthcare delivery systems.

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

This study aims to explore whether the cultural competency training in Improving Access to Psychological Therapies (IAPT) services is sufficient to equip Psychological Wellbeing Practitioners (PWP) to support Black, Asian and Minority Ethnic (BAME) service users.

A qualitative design was adopted using semi-structured interviews with six PWP participants. Reflexive thematic analysis using Braun and Clarke’s (2006) six-step process was used in data analysis.

Three themes revealed evaluations of PWP training, factors supporting PWPs’ cultural competency and points of improvement for PWP training. The training briefly and superficially covered cultural competency content; however, it encouraged PWPs to explore potential personal and cultural biases in therapy. PWP training can also be improved by providing more culturally relevant resources and involving BAME service users.

A small sample size (N = 6) was used, impacting the findings’ generalizability.

PWP training does not sufficiently equip PWPs to support BAME service users. PWPs’ reflection of their own ethnic identity and personal experiences, when combined with training, can improve cultural competency. IAPT training should focus on cultural awareness, knowledge and skills to enhance therapeutic experience. Moreover, PWPs should reflect on their identity, personal biases and experiences when working with diverse communities.

This is one of the few qualitative studies evaluating the cultural competencies of PWPs in IAPT.

The purpose of this research was to understand the role of interdisciplinarity in research and how communication structures and processes at universities facilitates such work.

Twenty-one semi-structured interviews with administrators, faculty, and staff from US R-1 Carnegie-designated higher education institutions were conducted.

Institutional culture reportedly drives interdisciplinary research efforts and participants offered different values associated with pursuing interdisciplinary work. Participants also shared formal and informal incentives that motivate their pursuit of interdisciplinary collaborations. Participants seemed to prefer a blended centralized-decentralized approach for the communication function's support of interdisciplinary research efforts.

This research fills a gap in understanding of how organizational capacities, structures and processes support collaborative research work and public communication about such work.

Given the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research through evidence gained from academic accountants in Australia.

Extant literature is complemented with interviews of accounting academics in Australia to reveal the challenges and opportunities facing interdisciplinary researchers and reimagine prospects for the future.

Evidence indicates that accounting academics hold diverse views toward interdisciplinarity. There is also confusion between multidisciplinarity and interdisciplinarity in the journals in which academic accountants publish. Further, there is mixed messaging among Deans, disciplinary leaders and emerging scholars about the importance of interdisciplinary research to, on the one hand, publish track records and, on the other, secure grants from government and industry. Finally, there are differing perceptions about the disciplines to be encouraged or accepted in the cross-fertilisation of ideas.

This paper is novel in gathering first-hand data about the opportunities, challenges and tensions accounting academics face in collaborating with others in interdisciplinary research. It confirms a discouraging pressure for emerging scholars between the academic research outputs required to publish in journals, prepare reports for industry and secure research funding, with little guidance for how these tensions might be managed.

This study aims to propose and test a model explicating the antecedents and consequences of knowledge sabotage.

Data obtained from 330 employees working in the Turkish retail and telecommunication sectors were analyzed by means of the Partial Least Squares Structural Equation Modeling technique.

Co-worker knowledge sabotage is the key factor driving knowledge sabotage behavior of individual employees, followed by co-worker incivility. Interactional justice suppresses individual knowledge sabotage, while supervisor incivility does not affect it. Co-worker knowledge sabotage reduces job satisfaction of other employees, which, in turn, triggers their voluntary turnover intention. Contrary to a popular belief that perpetrators generally benefit from their organizational misbehavior, the findings indicate that knowledge saboteurs suffer from the consequences of their action because they find it mentally difficult to stay in their current organization. Employees understate their own knowledge sabotage engagement and/or overstate that of others.

Managers should realize that interactional justice is an important mechanism that can thwart knowledge sabotage behavior, promote a civil organizational culture, develop proactive approaches to reduce co-worker incivility and strive towards a zero rate of knowledge sabotage incidents in their organizations. Co-worker incivility and co-worker knowledge sabotage in the workplace are possible inhibitors of intraorganizational knowledge flows and are starting points for job dissatisfaction, which may increase workers’ turnover intention.

This study is among the first to further our knowledge on the cognitive mechanisms linking interactional justice and uncivil organizational behavior with knowledge sabotage and employee outcomes.