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This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.

The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.

This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.

There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.

From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.

Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.

To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.

During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.

We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.

We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.

The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts.

The study relies on the case study approach, which was used to present pioneer experiences in the field of application of the model on local government's level, namely, in the USA, England and South Africa. This paper was done by reviewing the original balanced scorecard literature and writings regarding the public and local government sector. This literature formed the basis for analyzing the various sections of study.

Balanced scorecard is one of the important models for developing and measuring local performance. International experiences under study confirmed that application of the model requires the following: The availability of bureaucratic will at the local level to apply the model, necessity of capacity building of local government units to apply it, introduction of institutional and strategic changes to the local units to be able to build their own performance cards, as well as strengthening local information systems, and not standardizing the performance cards at the different local administrative units.

This study will be useful for scholars, policymakers and local executive leaders on ways to apply the balanced scorecards at the local government units.

The concept of personal recovery is now a key pillar of service delivery. It aims to support individuals to flourish and establish a new identity following an acute episode or diagnosis. This view of recovery is unique to each person on that journey. However, there has been a significant focus on measuring these experiences. This paper aims to explore the influence of social constructionism on the concept of recovery within an Irish context, seeking to understand the influence of language, discourse and power on service users’ experiences.

A qualitative, interpretivist methodology was adopted for this case study design. Semi-structured interviews were conducted with 12 service users. Thematic analysis was chosen as the method of analysis.

Personalising recovery did not always lead to the removal of biological symptoms, but with the appropriate supports, individual’s recovery journey was greatly enhanced. On the contrary, personal recovery places overwhelmingly responsibility on the individual to succeed, largely driven by neoliberal discourse. This focus on individualism and the pressure to succeed was further experienced when people sought to re-integrate into society and participate in normalised social order. Ultimately, for many service users, they viewed personal recovery as an unfulfilled promise.

It is not a representative sample of service users within an Irish context.

To the best of the authors’ knowledge, this is the first study to explore influence of social constructionism on the concept of personal recovery within a mental health service context.

The purpose of this paper is to address the issue of knowledge visualization and its connection with performance measurement from an epistemological point of view, considering quantification and measurement not just as technical questions but showing their relevant implications on the management decision-making of knowledge-based organizations.

This study proposes a theoretical contribution that combines two lines of research for identifying the three main meta-choices problems that arise in the multidimensional benchmarking of knowledge-based organizations. The first is the meta-choice problem related to the choice of the algorithm used (Iazzolino et al., 2012; Laise et al., 2015; Daraio, 2017a). The second refers to the choice of the variables to be included in the model (Daraio, 2017a). The third concerns the choice of the data on which the analyses are carried out (Daraio, 2017a).

The authors show the interplay existing among the three meta-choices in multidimensional benchmarking, considering as key performance indicators intellectual capital, including Human Capital, Structural Capital and Relational Capital, and performances, evaluated in financial and non-financial terms. This study provides an empirical analysis on Italian Universities, comparing the ranking distributions obtained by several efficiency and multi-criteria methods.

This study demonstrates the difficulties of the “implementation problem” in performance measurement, related to the subjectivity of results of the evaluation process when there are many evaluation criteria, and proposes the adoption of the technologies of humility related to the awareness that we can only achieve “satisficing” results.

The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.

The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.

The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.

The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.

The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs). It further considers how these systems help in defining outcome performance indicators downward to beneficiaries

The paper discusses participatory action research (PAR) within an Italian social enterprise. In order to increase dialogue, participation and engagement, the researchers adopted focus groups as a preferred method of investigation and conducted a broad documental analysis from July 2016 to March 2018. The paper discusses the gathered data in light of the social impact value chain as well as the multiple-constituency approach.

The findings support the idea that social and nonprofit organisations lack the expertise and resources to evaluate outcomes and impact; however, through PAR, the organisation defined their desired outcomes and ascertained which internal output measures were most likely to be correlated with these outcomes. Moreover, the findings highlight that nonprofits develop outcome measurements less frequently because they have more control over their immediate activities and outputs.

This research suggests the need to reinforce lateral and downward accountability based on mission and mission-based activities in order to make the performance management system of social and nonprofit organisation linked to the organisational strategies.

This paper innovates methodologically in two directions: 1) it adopts action research as a qualitative method, allowing the researcher to generate solutions to collectively-identified problems and 2) the paper's arguments are strongly supported by rich empirical exploration that occurred over a period of 20 months in an Italian social enterprise.

The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach.

The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies.

The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL.

The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies.

This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability.

The results offer tangible results for measuring and reporting firm’s social and environmental performance.

This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.

A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.

Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.

The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.

The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.

The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.

This chapter describes the beginning of the RMA profession in Australasia and its subsequent development over the last 35 years to what is now a recognised profession supported by a popular and well-accepted accreditation programme. RMAs are increasingly seen as an integral support to research and researchers, mainly in the higher education sector but increasingly in government agencies as well. Through the local professional society (the Australasian Research Management Society or ARMS), RMAs are collaborating with other professional support elements of the research ecosystem to facilitate high-quality research.