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This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.

The purpose of this paper is to explore the benefits of co-creation methods when designing information and communications technology (ICT) solutions to aid migrant integration by outlining the process of co-creating an innovative platform with migrants, including asylum seekers and refugees, and non-governmental organisation representatives and public service providers.

The study used mixed methods and was divided into three stages. Researchers carried out an extensive literature review and case studies, whilst data were collected via surveys, focus groups and in-depth interviews.

The paper demonstrates that co-creation methods are essential in the development of ICT solutions for vulnerable groups like migrants, asylum seekers and refugees enabling researchers to counter the adverse effects of eurocentric bias by improving inclusiveness and trust in the platform vis-à-vis migrant users.

The research reflects on the development of an innovative platform, created and validated in situ with migrants and other end-users. It provides an often-unexplored analysis of the link between methodological approaches in ICT tools development (co-creation), and real-life impacts for migrants in terms of mitigating digital exclusion and white ethnocentric bias. The article complements two whitepapers and other policy briefs written on the results of this research that have informed EC policy-making in the area of migration, including the EU action plan on integration and inclusion 2021–2027.

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Internal auditors may understand their practice differently through the archetypes that result from this study.

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

Drawing on institutional theory, this study aims to analyse the regulation of executive remuneration as espoused in the United Kingdom (UK) codified corporate governance principles, focussing on sources of advice to decision-makers, the nature of the advice sought and given, and interaction of those involved in the process.

A qualitative research design was used. Data were assembled from interviewing non-executive board/remuneration committee members; institutional investors; external remuneration consultants and internal human resources (HR)/reward specialists. Results were analysed in accordance with the Gioia technique.

Tensions inherent in the interpretation of corporate governance codes are illustrated. Emphasis on independent advice combined with constraints on decision-makers' capacity to navigate the nuances of a complex field and reputational concerns risks standardised instead of bespoke remuneration approaches aligned with corporate contexts.

There is a role for internal HR advisors to add value through their potential to reduce the gap within remuneration committees between institutional contexts and independent decision-making, facilitating more strategic human resource management inspired executive remuneration.

Application of institutional theory indicates the relevance of balancing external with internal sources to secure advice that is horizontally and vertically aligned within an organisation to meet the letter and spirit of corporate governance norms. Extending the explanatory power of institutional theory, care is needed though not to overlook the normative underpinnings of professional advisors' own value sets.

This article aims to present a systematic review and synthesis of evidence on the experiences, role and use of IPE in IH fields by using a meta-ethnographic approach including key concepts, reciprocal and refutational translation and lines of argument. Inclusion health (IH) practice suggests that the needs of excluded groups are more effectively addressed through collaborative working. Interprofessional education (IPE) occurs when two or more professions engage in shared practice and learning, resulting in improved collaboration and quality of care. Studies on IPE to train staff in fields relating to IH exist, but without a settled consensus on the best approaches/activities to foster inclusive practice.

This synthesis is underpinned by a meta-ethnographic approach. It provides explicit stages of data collection and interpretation, while providing space to engage with emerging themes and concepts iteratively (reflecting on author experiences) and inductively (reasoning and interpretation). This study made use of electronic databases and journals for English language peer reviewed articles between 2000 and 2020. Of the 2217 articles, 19 papers were included. The lead author and reviewer completed the review process and a second reviewer reviewed 10% at each stage. The quality was assessed using a modified CASP checklist. Iterative analysis involved PPI and staff stakeholders.

A total of 16 concepts embedded in 19 papers provide insight into the nature of IPE in IH (IH) for staff. It was found that IPE in IH covers a broad group of practitioners and is a complex activity involving individual and organisation readiness, practical and pedagogical factors, influenced by setting, method, curriculum, lived experience, reflection and a learner-driven approach. Barriers to design, implementation and translation into practice were also found to exist.

Most studies used a combination of core learning and group work. Educational modes include mentoring or coaching, reflective practice, immersive learning and people lived experience of exclusion involved in or facilitation thematically centred in trauma-informed informed care, cultural competence, communities of practice and service learning. The aim of these methods was to promote collaboration through identifying shared experiences, problems and tensions and critical reflection of services and organisations. Such transformative learning is reported to challenge stigma, discrimination and misinformation and promote collective empowerment to address social injustice through human connection. Effective models of IPE re-instated the therapeutic relationship and alliances between patients and staff.

This review also calls for the development of health and care workers’ professionalism in relation to their own reflexivity, establishing anti-racist curricula, challenge stigma and ensuring clinicians are aware of and able to negotiate tension and difference identified within the consultation and between themselves. Apart from developing generalist skills, this analysis suggests that IPE in IH may be able to challenge stigma and discrimination towards IH groups by destabilising existing norms and siloed working with the aim of achieving robust interprofessional practice.

IPE in IH is a complex activity affected by individual and organisation readiness, setting, experiential, practical and pedagogical factors. Models of teaching are focused on re-instating the therapeutic relationship. There are no systematic reviews in this field and previously there was no settled consensus on the best approaches and learning activities to foster inclusive and collaborative practice.

Climate change poses risks to society and the demand for carbon literacy within small and medium-sized enterprises is increasing. Skills and knowledge are required for organizational greenhouse gas accounting and science-based decisions to help businesses reduce transitional risks. At the University of Copenhagen and the University of Northern British Columbia, two carbon management courses have been developed to respond to this growing need. Using an action-based co-learning model, students and business are paired to quantify and report emissions and develop climate plans and communication strategies.

This paper draws on surveys of businesses that have partnered with the co-learning model, designed to provide insight on carbon reductions and the impacts of co-learning. Data collected from 12 respondents in Denmark and 19 respondents in Canada allow for cross-institutional and international comparison in a Global North context.

Results show that while co-learning for carbon literacy is welcomed, companies identify limitations: time and resources; solution feasibility; governance and reporting structures; and communication methods. Findings reveal a need for extension, both forwards and backwards in time, indicating that the collaborations need to be lengthened and/or intensified. Balancing academic requirements detracts from usability for businesses, and while municipal and national policy and emission targets help generate a general societal understanding of the issue, there is no concrete guidance on how businesses can implement operational changes based on inventory results.

The research brings new knowledge to the field of transitional climate risks and does so with a focus on both small businesses and universities as important co-learning actors in low-carbon transitions. The comparison across geographies and institutions contributes an international solution perspective to climate change mitigation and adaptation strategies.

The purpose of this paper is to identify the constituent parts of learning in the manufacturing work context and understand why these parts are key in the learning of the employees.

The data was collected from two sources: a literature review of the Information Systems literature to establish an initial picture of what learning in relation to digital technologies entails and in-depth interviews with engineers in the automotive industry whose knowledge-intensive work is exposed to substantial digital transformation.

The authors first identified three constituent parts for learning: change, reflection and deliberation. When the authors cross-checked the initial findings through in-depth interviews with the engineers, it was found that these three themes trigger learning through three different mechanisms, that is, balancing newness, finding point of reference and organizing actively. Thus, the findings of this paper extend beyond a categorical identification of what constitutes learning to also illustrate why learning entails these constituent parts.

This paper implies that progressive learning requires active organizing of learning stages. The data is limited to the review of the Information Systems field. The authors have also only focused on the automotive industry as the representative sector in the manufacturing industry.

Applying the model of progressive learning can be a primary way to actively plan and organize learning opportunities for employees. This is key for supporting learning culture in organizations that are exposed to continuous and disruptive changes.

A significant part of social sustainability is based on sustainable employability and feelings of contentment at work. This paper is an attempt to highlight how sustainable employability can be achieved by providing effective learning opportunities at work.

The originality of this paper emerges from two sources. First, the authors conducted the literature review and in-depth interviews by devising innovative methods because of the challenges of identifying when (informal) learning has occurred at work. Second, the authors owe the in-depth interviews to the first author’s extensive familiarity with the automotive industry and the knowledge and rapport acquired through her prior longitudinal research on the engineers’ work. It was this background that allowed the authors to find out when these engineers were about to leave the firm because of discontent about their competence development.

Incorporating flipped learning (FL) into teaching English as a foreign language may improve student learning outcomes. This study gathered information on Saudi EFL teachers' readiness and willingness to apply FL. So, it aims to describe Saudi EFL teachers' readiness and willingness to apply FL in language classrooms and to find suitable guidelines for Saudi EFL professional development (PD) designers to follow.

This descriptive study involved 153 male and female Saudi EFL teachers as participants, investigating the perspectives and perceptions of these teachers within the context of foreign language teaching in Saudi Arabia. Surveys in Qualtrics were employed as the primary data collection tool for the study.

Results showed that teachers' self-efficacy of their current teaching was high. Most participants had positive attitudes and abilities related to FL, although they also identified potential challenges related to its engagement and assessment. Teachers expressed a strong willingness to participate in PD in this area, with a preference for online videos and group workshops.

The study emphasizes the importance of PD for Saudi EFL teachers. In addition, it offers guidelines for planning effective PD.

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

This research aims to provide a predictive model assessment on the effect of information sharing on fresh produce supply chain (FPSC) performance during the COVID-19 pandemic by incorporating information quality as an important part of information sharing, as well as cognitive and affective appraisals as part of a social learning process (mediators) into the model.

An online survey was conducted on 197 small fresh produce (fruits and vegetables) retailers in Indonesia during the COVID-19 pandemic. The data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) particularly PLSpredict supported by SmartPLS 4 software.

This research reveals that information sharing is positively and significantly associated with information quality and that the two constructs are not directly associated with FPSC performance. The path analysis suggests that the effect of information sharing on FPSC performance is fully mediated by cognitive and affective appraisals to the information-sharing activity. It also suggests that the effect of information quality on FPSC performance is fully mediated by affective rather than cognitive appraisal. This model shows a high predictive power and highlights the pivotal role of the learning process during the COVID-19 pandemic.

This research is the first to employ a predictive model assessment in PLS-SEM to empirically predict the effect of information sharing on FPSC performance using a social learning perspective, particularly in the context of the COVID-19 pandemic.