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This paper aims to explore a narrative disclosure by Muslim charity organisations (MCOs) in the UK.

Using content analysis, this study assesses disclosure in MCOs’ trustee annual reports against the Statement of Recommended Reporting Practices (SORP) for charities using perspectives from accountability including the Islamic concept of accountability.

The findings suggest disclosure to be limited in showing how transactions and activities comply with the mandatory reporting requirements. Hence, MCOs need to increase their awareness of regulatory and sector challenges, as well as self-scrutiny of their current narrative reporting practices, especially in showing their mandatory reporting and hence religious accountability.

The paper provides important empirical data on the status quo of reporting practice by this important sub-sector. The paper provides a systematic analysis of the way trustee annual reports (TARs) are presented by MCOs and also provides a comprehensive framework for a better understanding of the minimum accountability requirements incumbent upon all charity organisations.

Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum but this relationship is fraught with challenges, linked to each party’s competing interests. This paper examines how an environmental NGO operating in a developing country manages such challenges.

A longitudinal case study, from 2017–2022, based on semi-structured interviews and documentary analysis, with the main periods of field work in 2017 and 2020.

We unravel nuanced dynamics of accountability within an NGOs collaborative ecosystem. Our findings reveal a web of interlinked obligations and expectations, strategically adopted to reconcile environmental and CSR logics fostering trustworthy partnerships with firms. Despite aiming for transformative change, the NGO made gradual initiatives, to meet the challenges of fostering systemic change in developing nations. Institutional logics of professionalism and development allowed NGO members avoid mission drift and realign upward accountability relations into lateral ones.

The study provides insight into successful NGO-corporate partnerships and illustrates how accountability is negotiated, upheld, and reconceptualized in such collaborations.

The purpose of this paper is to analyse the shifting nature of governance reforms, both at global and national levels, in the increasingly commercialised game of cricket. The authors explore the inter-relationship and linkages between governance and commercialism, and in the process, question the contemporary reliance placed on governance as a generic counter-commercialist force and accountability aid.

The analysis is based on a comprehensive analysis of cricketing archives, newspapers and online media. The authors specifically utilise a range of review reports, governance and accounting information from annual reports and websites of the International Cricket Council (ICC) as well as different national cricket governing bodies (NCBs).

The paper vividly demonstrates the importance of recognising the specific significance of different cultural traditions and modes of organising – and not presuming a particular form of impact. The findings highlight that the adoption of a dominant market logic by cricket administrators has resulted in a shift in the balance of power in favour of non-western nations. India has emerged as the clear leader and driving force shaping the way cricket is globally governed. The consequences have been profound but not in terms of delivering, enhanced standards of transparency and accountability. Drawing on institutional theory, the paper argues that the scale of the Board of Cricket Control of India’s financial and operational control over the ICC has not only led to an increasingly commercialised game but engendered divergent and highly questionable standards of governance at the level of NCBs.

Unlike other global games, cricket has an imperialistic root, and has gone through the process of globalisation in relatively recent times. Also, the commercialisation of cricket has resulted in the global economic and power base shifting from the West to the East, giving us the opportunity to study the dynamics between commercialisation and governance in a quite different globalisation context that allows an assessment to be made of the culturally contingent nature of governance as a substantive organising force.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Following recent terrorist attacks in the US and Europe, Western Muslims have been criticised for not taking a firm stand against radical Islam and extremist organisations. Drawing on insights from narrative criminology, we challenge such assertions and reveal Muslims' narrative mobilisation against violent jihadism. Based on 90 qualitative interviews with young Muslims in Norway, we show how violent extremism is rejected in a multitude of ways. This narrative resistance includes criticising extremist jihadist organisations for false interpretations of Islam and using derogatory terms to describe them. It also includes less obvious forms of narrative resistance, such as humour and attempts to silence jihadist organisations by ignoring them. While narrative criminology has effectively analysed the stories that constitute harm, less attention has been paid to narratives that counter harm. We argue that stories that counter jihadi narratives are crucial to understand the narrative struggles of Muslim communities, whose outcomes can help determine why some individuals end up becoming religious extremists – while others do not. By distinguishing between factual, emotional and humorous counternarratives and describing silence as a form of resistance, we show resistance to extremism that is often concealed from the public and the state.

The purpose of this paper is to explore the actual walking distance to public transport (PuT) stations and to report passenger perceptions on route choice.

A systematic case study has been conducted after administrating a tailor-made paper-based intercept survey in a German city (Munich). It can determine the interrelation between the accessibility of the transit service and evaluation on walking distance acceptance. Statistical analysis and geo-spatial approach were completed for obtaining major findings.

Statistical and geo-spatial analysis shows that respondents living in low-density areas walk longer than residents living in nearby inner city areas. In terms of PuT modes, residents walk longer for suburban train and subway/metro (U-Bahn) than for bus/tram services. Transit users accept a longer walking distance to reach a train station than other PuT modes and they choose the most direct and quickest route to reach PuT stations.

Findings of this study would help to formulate future strategies and standards for the sustainable planning of public transportation systems in the context of Munich and many other cities around the globe with similar conditions. However, future research should be conducted using a large-scale survey for evaluating the comprehensive picture of walking patterns to PuT stations. Accessibility to PuT stations can also be modeled and evaluated by adopting open data and voluntary social media information. Unfortunately, this study only presents a partial evaluation of walking focused on accessibility at selected PuT stations in different settings of the urban fabric.

This empirical study can be considered as an initial finding in the favor of the city transport authority to provide a design scale for improved accessibility of transit users; however, further investigation should be conducted using a large-scale survey for evaluating the comprehensive walking patterns.

A systematic case study has been conducted after administrating a tailor-made paper-based intercept survey in a German city (Munich). Findings of this study would help to formulate future strategies and standard for the sustainable planning of the public transportation system in the context of Munich and many other cities in the globe with similar conditions.