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Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.

This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.

Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.

This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.

Several factors influence OSC adoption, but extant literature did not articulate the dominant barriers or drivers influencing adoption. Therefore, this research has not only ventured into analyzing the core influencing factors but has also employed one of the best-known predictive means, Machine Learning, to identify the most influencing OSC adoption factors.

The research approach is deductive in nature, focusing on finding out the most critical factors through literature review and reinforcing — the factors through a 5- point Likert scale survey questionnaire. The responses received were tested for reliability before being run through Machine Learning algorithms to determine the most influencing OSC factors within the Nigerian Construction Industry (NCI).

The research outcome identifies seven (7) best-performing algorithms for predicting OSC adoption: Decision Tree, Random Forest, K-Nearest Neighbour, Extra-Trees, AdaBoost, Support Vector Machine and Artificial Neural Network. It also reported finance, awareness, use of Building Information Modeling (BIM) and belief in OSC as the main influencing factors.

Data were primarily collected among the NCI professionals/workers and the whole exercise was Nigeria region-based. The research outcome, however, provides a foundation for OSC adoption potential within Nigeria, Africa and beyond.

The research concluded that with detailed attention paid to the identified factors, OSC usage could find its footing in Nigeria and, consequently, Africa. The models can also serve as a template for other regions where OSC adoption is being considered.

The research establishes the most effective algorithms for the prediction of OSC adoption possibilities as well as critical influencing factors to successfully adopting OSC within the NCI as a means to surmount its housing shortage.

Education-based discrimination has not received sufficient attention within the field of human resource development (HRD), which can provide practical interventions to help solve the hardships of high school graduate employees (HSGEs). This paper aims to bring this issue to the forefront by framing the current marginalization of South Korean HSGEs as an individual-level issue that has repercussions to early career development, and also as an organizational-level issue that has implications on workplace learning and development.

This paper used an integrative literature review method by analyzing studies that have focused on the challenges faced by HSGEs. The objective was to identify patterns of their experiences and call attention to strategies they utilize to cope with the marginality they face in the workforce. The Korea Citation Index (KCI), a database that manages Korean domestic journals, was used. In total, 187 articles were found, and 15 articles succinctly matched the research criteria.

HSGEs struggled with employment unreadiness and faced discrimination based on their academic background, young age and low-rank position within organizations. In turn, they were vulnerable to poor working conditions (e.g., high work intensity, long working hours, etc.). These challenges led HSGEs to pursue a college degree and/or engage in workplace learning.

The use of critical human resource development (CHRD) has typically been limited within a South Korean context. We deliberately applied a critical perspective to raise awareness about how contemporary forms of marginality have gone unchecked, specifically by interrogating the exclusion and disempowerment experienced by HSGEs.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

Consumers often prefer sustainable goods and services but fail to follow through with purchases that reflect these espoused values. The green intention–outcome gap is studied in many contexts but has yet to inform deathcare decisions. Industry reports suggest that most Americans prefer sustainable deathcare options, yet unsustainable corpse dispositions dominate the market. The purpose of this paper is to understand how history informs this phenonea.

This study looks to the past – using historical narrative analysis of deathcare trends and influential intermediaries – to understand the future of sustainable deathcare and the prospective role that marketers can play in bridging the gap between decedents’ preferences and survivors’ purchase outcomes.

Historical ritualization, medicalization and commercialization have resulted in the monopolization of traditional deathcare services. Mortuary professionals remain unresponsive to consumer preferences for sustainable alternatives.

Socioeconomic shocks can allow humanity to reflect and transition from consumerism to sustainability. COVID-19 has led to greater awareness of self-mortality, and death has become less taboo. The slow market penetration of sustainable deathcare services suggests a lack of communication between a decedent and their survivors. Marketing scholars need to help marketing practitioners bridge the preference-outcome gap.

To the best of the authors’ knowledge, this study is amongst the first to examine how history informs the sustainable action–outcome gap for deathcare preferences in a post-COVID environment and the role that marketers can play in perpetuating change.

This study aims to explore children’s cognitions about data flows online and their understandings of algorithms, often referred to as algorithmic literacy or algorithmic folk theories, in their everyday uses of social media and YouTube. The authors focused on children ages 8 to 11, as these are the ages when most youth acquire their own device and use social media and YouTube, despite platform age requirements.

Nine focus groups with 34 socioeconomically, racially and ethnically diverse children (8–11 years) were conducted in California. Groups discussed data flows online, digital privacy, algorithms and personalization across platforms.

Children had several misconceptions about privacy risks, privacy policies, what kinds of data are collected about them online and how algorithms work. Older children had more complex and partially accurate theories about how algorithms determine the content they see online, compared to younger children. All children were using YouTube and/or social media despite age gates and children used few strategies to manage the flow of their personal information online.

The paper includes implications for digital and algorithmic literacy efforts, improving the design of privacy consent practices and user controls, and regulation for protecting children’s privacy online.

Research has yet to explore what socioeconomically, racially and ethnically diverse children understand about datafication and algorithms online, especially in middle childhood.

Peer-to-peer (P2P) secondhand resale platforms (SRP) are competitive places where different value systems beyond market values interact. This study aims to investigate the conflicts that may arise in interactions between users on SRP and the extent to which these conflicts are (ir)resolved, by drawing on economies of worth theory.

The study takes a qualitative and interpretative approach to examine 22 active users on P2P resales platforms such as Vinted, including in-depth interviews. Following the Straussian view of grounded theory, the study uses constant comparison (open, axial and selective coding) to analyze data on SRP users’ experiences.

Drawing on the economies of worth theory, the study shows that SRP users rely on four different value systems or “worlds” when using the platforms (market, domestic, green and civic worlds) that come into conflict, at either an interactional (three conflicts identified) or an individual (two conflicts identified) level. The findings reveal that these conflicts are temporarily resolved at the interactional level and in a sustainable way at the individual level.

This study sheds further light on the relationship between consumers on SRP by offering a more nuanced perspective on these exchanges than market-oriented exchanges. It also analyzes the data through the economies of worth theory, which is an appropriate lens to better understand social interactions and conventions. Finally, the study offers recommendations on how managers can improve buyers’ and sellers’ experiences on these platforms and, thus, foster their satisfaction.

With the development of science and technology, more creators are trying to use new crafts to represent the cultural trends of the social media era, which makes cultural heritage innovative and new genres emerge. This compels the academic community to examine craft from a new perspective. It is very helpful to understand the hidden representational structure of craft more deeply and improve the craft innovation system of cultural and creative products that we deconstruct the craft based on Complex Network and discover its intrinsic connections.

The research crawled and cleaned the craft information of the top 20% products on the Forbidden City’s cultural and creative products online and then performed Complex Network modeling, constructed three craft representation networks among function, material and technique, quantified and analyzed the inner connections and network structure of the craft elements, and then analyzed the cultural inheritance and innovation embedded in the craft representation networks.

The three dichotomous craft representation networks constructed by combining function, material and technique: (1) the network density is low and none of them has small-world characteristics, indicating that the innovative heritage of the craft elements in the Forbidden City’s cultural and creative products is at the stage of continuous exploration and development, and multiple coupling innovation is still insufficient; (2) all have scale-free characteristics and there is still a certain degree of community structure within each network, indicating that the coupling innovation of craft elements of the Forbidden City’s cultural and creative products is seriously uneven, with some specific “grammatical combinations” and an Island Effect in the network structure; (3) the craft elements with high network centrality emphasize the characteristics of decorative culture and design for the masses, as well as the pursuit of production efficiency and economic benefits, which represent the aesthetic purport of contemporary Chinese society and the ideological trend of production and life.

The Forbidden City’s cultural and creative products should continue to develop and enrich the multi-coupling innovation of craft elements, clarify and continue their own brand unique craft genes, and make full use of the network important nodes role.

This study aims to assess the readiness of both citizens and the government for digital participatory planning (DDP) as a contribution to the undergoing transformative shift toward smart and sustainable cities to address the challenges posed by rapid urbanization. While much attention has been devoted to leveraging technology to mitigate these challenges, there has been a relative lack of emphasis on engaging stakeholders in the planning process in a smart and inclusive manner. DPP stands as a cornerstone for the development of sustainable and smart cities. However, before DPP can be effectively implemented on the ground, it is crucial to assess the city readiness for DPP to ensure its success. This assessment is undertaken as part of Oman's broader initiative to transition into sustainable smart cities in alignment with the goals outlined in Oman Vision 2040.

A generic evaluation framework was identified, validated and customized to the local context by experts using the pile sorting technique based on the social constructivism theory. Then, the revised framework was used to evaluate the readiness of a sample of local citizens and government officials in Oman for the DPP concept.

The inferential statistical analysis revealed that citizens are willing to participate in DPP when trust and transparency with policymakers are enhanced. On the government side, the results showed that there is adequate infrastructure that can enable DPP, and planners have a positive attitude toward DPP provided that trust in citizens' opinions is strengthened. This study concludes with a roadmap for preparation for DPP implementation in smart sustainable cities mandated by Oman Vision 2040. The findings and roadmap can inform policy development, decision-making and urban planning practices toward more inclusive, participatory and technologically enabled urban environments.

The study contributes to the existing body of knowledge by emphasizing the significance of stakeholders' smart involvement in planning processes, social sustainability, evaluating city readiness for DPP and providing practical recommendations for DPP implementation in the context of smart sustainable cities. At a theoretical level, the study contributes a framework for assessing readiness for DPP and emphasizes that mutual trust is not only important for conventional participation practices but it is also essential for smart citizens. This study argues that a building or a city is not sustainable unless it is seen as such by its stakeholders, including the end users. Therefore, effective and smart involvement of the citizens in smart city planning is a precondition for the success of the future cities.

Environmental risks (ERs) are critical to any highway construction project (HCP). One of the main contracting parties responsible for ERs is the contractor. Hence, it has been crucial to look into ways to control ERs in HCPs from the contractor’s perspective. This study aims to investigate how ERs can be managed in HCP in Sri Lanka.

A quantitative research approach with three rounds of Delphi was used. Statistical techniques were used to analyse and validate the ERs, the parties to whom the risks were to be allocated, and risk management measures identified from the empirical data collection.

The study reveals the 11 most significant ERs for HCP. Further, the most significant ERs in HCP were mainly found to be the responsibility of contractors in Sri Lanka. Twenty-four most appropriate risk response measures were determined; 13 were found to be common measures that could be used to manage two or more risks, while the remaining 11 were unique to specific risks.

Overall, this research determines the most significant ERs in HCP, the best risk allocation among the parties and appropriate risk-handling strategies and measures for each significant ERs. Additionally, the study addresses the demand for ERs management in HCP.