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Used clothes supply chains are becoming increasingly complex, fragmented and less transparent due to rising volumes of discarded clothes and its dispersed reverse logistics operations across the Global North (GN) and Global South (GS). While it has a promising impact on circular economy and international trade growth, increasing exports of used clothes and overflowing landfills raise some negative concerns on its overall sustainability. This paper addresses the dichotomy that exists in terms of interpreting the sustainability credentials of used clothes supply chains.

A systematic literature review was carried out and 55 articles were examined to identify the triple bottom line (TBL) sustainability impacts of used clothes supply chains. TBL sustainability issues were identified, reflected through the lens of natural resource-based view and interpreted in the form of propositions.

The paper pinpoints seven TBL sustainability concerns and prescribes three sets of strategic resources required in glocal used clothes supply chains for mitigating these. These are (1) slowing the supply chain by tackling poor quality, overproduction and oversupply issues, (2) improving logistics/supply chain infrastructure and ecosystem collaboration and (2) embedding transparent environmental, social and governance (ESG) measures taken by both value chain actors and regulatory bodies, for embracing system-level sustainable development.

This is one of the first studies to analyse TBL sustainability of glocal north–south used clothes supply chains. The study is unique in terms of its scope and contribution to the sustainable supply chain literature.

This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field.

The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers’ value expectations.

The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting.

Through its customer resonances, the paper affirms strategic management accounting’s practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers.

The paper’s use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting.

A literature review or review article is an integral part of a scientific body of research which synthesizes prior knowledge and provides a holistic overview of a subject domain. While several studies emphasize the significance of literature reviews and include the guidelines for conducting a review, limited studies demonstrated different types of literature review methodologies in a comprehensive way. Accordingly, this chapter presents various types of review methodologies which includes narrative, descriptive, systematic, meta-analysis, hybrid, umbrella, scoping, theoretical, and critical reviews. In addition, the authors' skills including logical reasoning, content analysis, literature mapping, critical writing, and ethical consideration are presented. Further, quality aspects of the literature review are discussed such as the rigor and relevance of the selected studies. Overall, this chapter provides implications for researchers in understanding types of literature review methodologies along with their objectives, strengths, and weaknesses which can assist them in selecting a suitable methodology while conducting a review.

BE2ST-In-Highways is a framework for assessing the social impact of reusing materials in pavement building, using the Pavement Life-Cycle Assessment Tool for Environmental and Economic Impacts (PaLATE) and life-cycle cost analysis (LCCA). ENVISION is a two-stage assessment method with four levels of certification: bronze award, silver award, gold award, and platinum award. Stantec published the Green Guide for Roads in 2008 as a marketing tool to highlight its commitment to sustainable development (SD), and the certification policy was created using the Leadership in Energy and Environmental Design (LEED) certification policy. As part of their first-year requirements, Stantec and a team of Worcester Polytechnic Institute students created another ‘Green Guide for Roads’ in 2009 to integrate previously missing components of the certification guidelines. GreenPave was developed by the Ontario Ministry of Transportation as an SD certification framework based on the Greenroads and GreenLITES SD certification frameworks. Specifications are classified into three types: repair activities, new development projects, and credit for evident and clear criteria. The Greenroads SD certification process reintroduces SD ideas into highway building by awarding points to projects that effectively integrate SD objectives. I-LAST is a tool developed by the Illinois Department of Transportation, American Consulting Engineers Council (ACEC), and Illinois Road and Transportation Builders Association (IRTBA) to analyse SD principles in road infrastructure building. INVEST (Infrastructure Voluntary Assessment Sustainability Tool) is designed to be simple to use and includes four stages of a project. Scorecards for pavement, basic rural, basic urban, extended rural, extended urban, and custom are included. CEEQUAL (Sustainability Assessment and Awards for Civil Engineering, Infrastructure, Landscaping, and the Public Realm) was established to improve infrastructure sustainability and award projects to organizations that address environmental concerns in a productive and effective manner. It is managed by CEEQUAL Ltd. and is based on three SD principles: environment, economics, and labelling the social component of SD with access. Customized scorecards may be used when a project does not fit into one of the pre-defined scorecards. The framework was initially created for the United Kingdom (UK) but has now been revised to be worldwide relevant and includes two categories of projects: domestic (UK and Ireland) projects and foreign initiatives. It also offers six project awards. This chapter reviewed frameworks, models, and guidelines for sustainable infrastructure projects, emphasizing the Be²st-In-Highway rating system, ENVISION certification policies, green guide for road rating systems, greenlights certification system or policy, Greenpaves rating system, Greenroads rating system, I-LAST certification tools, invest rating tools, CEEQUAL certification system, and stars rating tools.

The CEEQUAL certification system promotes sustainable development (SD) principles in infrastructure construction, with 12 categories of criteria and indicators. ENVISION assigns 60 points to five categories, while Green Guide is divided into seven classifications. SD certification requires 11 requirements, including an ecological assessment procedure, life-cycle costing assessment, quality control plan, noise mitigation plan, waste management plan, pollution prevention plan, low impact development, pavement management system, site maintenance plan, and educational outreach. SD certification technique provides 8 critical criteria, 153 standards, 17 stringent prerequisites, and 8 categories of points. Culp (2011) developed a grading system to incorporate SD principles into infrastructure projects; Shen et al. (2011) explored significant assessment parameters for the SD of infrastructure projects using the fuzzy set method; Lui and Cui (2012) studied SD frameworks for building projects, Montgomery et al. (2014) and Lim (2009) identified 77 major SD indicators based on a comprehensive review of the relevant literature, and the Transport Division of New South Wales established a Transportation Project Sustainability Framework to ensure the long-term viability of their transportation network and the continuous improvement of their environmental and sustainability performance. Assah Amiril (2014) revealed a global network of 27 SD criteria produced by professionals, for-profit and non-profit organizations, divided into five groups: ecological, financial, sociological, engineering, asset use, and project management. The most important details in this study are that 57 indicators were categorized into eight types, weighted according to their respective impacts, and the influence of each component on SD was evaluated using a 100-dimensional scale. This study investigated the eight criteria and the impact of three additional criteria (public participation, climate change response, and stakeholder management). This chapter examined the criteria and indicators of SD criteria and indicators for road infrastructure development in developing countries. The most important findings are that the CEEQUAL, Ugwu, Haupt, and Lim models are the most comprehensive theoretical models of SD requirements for infrastructure design, and that all frameworks and models promote the sharing, promotion, and acknowledgement of SD concepts.

This chapter argues that the concept of ‘mass supervision’, and indeed the concept of ‘mass incarceration’ from which it derives, is both quantitatively and qualitatively indeterminate when applied outside of the context of the US. However, the qualitative indeterminacy of mass supervision only holds so long as one treats the word ‘mass’ as being an analogy to mass consumption. This chapter therefore considers an alternative construction of ‘mass’ punishment in terms of mass production. Comparing the philosophies of production associated with Henry Ford and William Morris with the scholarship of Michel Foucault and Fergus McNeill reveals that mass supervision can authentically claim to be qualitatively ‘massive’, given the bespoke and one-on-one nature of traditional supervision. It is thus possible to speak coherently of ‘mass supervision’ in an international context, although this negative conception of a problem invites questions about the best solution that it generally leaves open.

In the years following the publication of A Theory of Consumption (1923), Hazel Kyrk’s book became the flagship of the field that would later be known as the economics of consumption. It stimulated theoretical and empirical work on consumption. Some of the existing literature on Kyrk (e.g., Kiss & Beller, 2000; Le Tollec, 2020; Tadajewski, 2013) depicted her theory as the starting point of the economics of consumption. Nevertheless, how and why it emerged the way it did remain largely unexplored. This chapter examines Kyrk’s intellectual background, which, we argue, can be traced back to two main movements in the United States: the home economics and the institutionalist. Both movements conveyed specific endeavors as responses to the US material and social transformations that occurred at the turn of the 20th century, notably the perceived changing role of consumption and that of women in US society. On the one hand, Kyrk pursued first-generation home economists’ efforts to make sense of and put into action the shifting of women’s role from domestic producer to consumer. On the other hand, she reinterpreted Veblen’s (1899) account of consumption in order to reveal its operational value for a normative agenda focused on “wise” and “rational” consumption. This chapter studies how Kyrk carried on first-generation home economists’ progressive agenda and how she adapted Veblen’s fin-de-siècle critical account of consumption to the context of the household goods developed in 1900–1920. Our account of Kyrk’s intellectual roots offers a novel narrative to better understand the role of gender and epistemological questions in her theory.

Entrepreneurship is a prominent area of inquiry which is enriched by an ample literature base and challenged by definitional deficiencies. Over the years, multiple perspectives of entrepreneurship have emerged and a holistic approach to entrepreneurship has been proposed. This can facilitate the continued enlargement of the entrepreneurship field and allow for interdisciplinary research within the African region. This chapter contributes to the literature on entrepreneurship in developing economies by providing an extensive review of the various approaches that entrepreneurship has been conceptualised. Nine themes are explored: the great person, economic perspective, psychological perspective, sociological perspective, behavioural perspective, management, intrapreneurship, cognitive perspective and leadership perspective. This is followed by an examination of entrepreneurship as a process, as a new venture creation and as an art of opportunity recognition and exploitation. In the last section of this chapter, a clarion call is made for more African scholarship and research in the field of entrepreneurship.