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Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

Through the case of Blanca Sinchi, the following analysis presents valuation criteria that have resulted in the invisibility of social actors and cultural patrimony (cultural heritage) elements, and some contradictions in their acknowledgment process. In addition, the paper explains how architecture, among other historic assets, has made women and their contributions invisible.

Bibliographic analysis and semi-structured interviews were carried out to theorize about the thermodynamic system of lime to propose a matri-lineal system category and expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony.

In heritage places, such as Cuenca (Ecuador), cultural richness extends from the Historic Center to the rest of the territory and its actors. However, there are intrinsic elements, such as unknown, but fundamental, oral or family traditions associated with the role of women. The case of Blanca Sinchi and lime is evidence of this, as it shows the typical scenario affected by gender and by disparate power dynamics that do not consider desirable attributes (authenticity, integrity, identity, bequest, option, existence, among others) in the conservation of architectural patrimony. A deep redefinition process, or even a change in the valuation system, is needed. Also, the history behind built heritage items must be explored to find the contributions made by women.

Proposing a matri-lineal system category to expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony, allows redefining and rewriting local and global history, acknowledging the role of women. In this way, the proposal questions not only the hegemony of the term “cultural patrimony” pigeonholed in paternal legacy but also the term “cultural heritage” as a synonym and framework that, while expanding material values, it does not effectively include, at least for Ibero-Romance language territories, the broad set of tangible and intangible values, as well as the know-how and skills of artisans.

This study is designed to bridge a gap in the existing leadership communication literature by delving into lesser-explored facets of the field. It particularly concentrates on investigating how the verbal aggressiveness of supervisors influences various aspects of the workplace, including workplace emotional culture, the quality of employee–organization relationships (EORs) and the prevalence of counterproductive work behaviors (CWB).

This study employed a quantitative research design to investigate the impact of supervisors' verbal aggressiveness on employee and organizational outcomes. The data were collected from 392 full-time employees across various organizations and industries in the USA using a self-report questionnaire. The researchers used structural equation modeling (SEM) to analyze the data and test hypotheses.

The findings of this study showed that supervisors' verbal aggressiveness had a significant positive association with negative emotional culture and employee CWB. However, it had no direct impact on employee–organization relationships. The effect of supervisor verbal aggressiveness on employee CWB was found to be mediated by a negative team-level emotional culture.

This study advances the literature on leadership communication by highlighting the detrimental influence of the dark side of leadership communication. More specifically, by identifying negative emotional culture and employee CWB as the direct outcomes of supervisor verbal aggressiveness, the authors add to the existing theoretical knowledge on verbal aggressiveness in the workplace. Additionally, this study provides empirical evidence of the impact of a negative emotional culture on eliciting employees' CWBs and diminishing relationship quality, adding to the body of knowledge on why managing emotional culture is crucial for organizations and workgroups.

This study investigates the impact of corporate social responsibility (CSR) on corporate innovation. We selected the listed nonfinancial firms of South Asian Economies. The sample of the study comprised a total of 426 listed manufacturing firms of South Asian Countries for period spans 10 years from 2012 to 2021. In this study, descriptive statistics, multicollinearity diagnostic tests, correlation analysis and two-step dynamic panel system generalized method of moments (GMM) were applied to analyze the data. CSR measured with three proxies' social indicators, environmental indicators, and CSR composite index of social and environmental indicators. However, corporate innovation is captured with number of citations received in a year and number of patents filed in the year. Overall, findings of the study using all measures of CSR shows that CSR significantly and positively related with corporate innovation. Our results find support for CSR-innovation view with all measures of CSR. The findings suggest that the current study is helpful for managers, regulators, policymakers, and researchers. For managers, the study helps them to make the CSR and innovation decision. The policymakers should take appropriate innovative decision while considering factors such as CSR. This study can also be extended by considering this study for developed and emerging economies sample.

This study aims to comprehensively analyse the implementation and effectiveness of corporate social responsibility (CSR) policies within the context of the Indian coal mining sector. Furthermore, it investigates the alignment between CSR initiatives and the unique challenges faced by the coal mining sector and examines the outcomes and impacts of these initiatives on the employees of the sector and their perspective on the situation.

This study adopts a comprehensive qualitative research method, including a review of the literature, case studies and stakeholder interviews. This study seeks to deconstruct the application of CSR policies.

The analysis developed a deeper understanding of the complexities surrounding CSR policies in the Indian coal mining sector, offering insights into strategies for enhancing the effectiveness and relevance of these initiatives while fostering sustainable development.

This study reveals a rich tapestry of theoretical implications and how they connect to important organisational and societal paradigms. The results of this qualitative analysis can work as a foundation for creating scales to measure the level of efficiency of CSR policies implemented by different companies. Furthermore, this study goes beyond theoretical knowledge and gives companies, regulators and communities information they can use. By looking at how CSR policies work in the real world, a road map for responsible resource extraction and community growth can be made.

The findings are unique in exploring the CSR initiatives and the unique challenges faced by the coal mining sector. This study offers insight on the employees of the sector and their perspectives on the situation and delves into the multifaceted dimensions of CSR practices.

The purpose of this systematic narrative review is to discourse on vision and organizational performance. By analysing work-life and organization studies journals, the authors respond to a call to view the process of visioning more holistically.

The methodological approach is a discourse-oriented qualitative content analysis. The authors explore visioning through an epistemological lens, which emphasizes both the connections and differences between “traditional” philosophical approaches.

The findings show how the different interpretations of vision and related concepts are tied to the following themes: clarity, causality, embodiment and sensory experiences and actionability.

Through the frameworks of scientific realism and relativism, the authors illustrate novel insights into the ways in which visioning occupies a place in knowledge management.

The immersion of global higher education in a competitive, economy-oriented paradigm calls for perspectives on internationalisation that are explicitly aimed at shaping cooperative, sustainable and alternative/decolonial futures. The authors of this chapter recognise the relevance of research perspectives that – epistemologically aligned with critical internationalisation studies – emphasise the dilemmas and contradictions of internationalisation of higher education (IHE). In this chapter, the authors therefore present reflections that confront the hegemonic discourse that portrays the phenomenon of IHE as an unconditional good. The authors dialogue with the idea of promoting a perspective of IHE from and for the Global South – that is, one that instead of suppressing, recognises the epistemic plurality of the world. To do so, the authors assume that any critical efforts to address internationalisation in the context of the Global South can be enriched when explicitly situated within colonial history. The authors argue that looking towards the future of IHE requires a look towards its past. Specifically, the authors bring together four interrelated lines of argument: (i) recognising the university as a historical producer and reproducer of colonial hierarchies; (ii) conceiving the Global South as a field of epistemic challenges; (iii) having a non-myopic view of South–South cooperation; and (iv) spreading the epistemological horizon of internationalisation. Such reflections might contribute to envisioning new horizons for IHE in the Global South and its relation with those who have been relegated to a status of invisibility.

The article extends the distinction of semantic from syntactic labour to comprehend all forms of mental labour. It answers a critique from de Fremery and Buckland, which required envisaging mental labour as a differentiated spectrum.

The paper adopts a discursive approach. It first reviews the significance and extensive diffusion of the distinction of semantic from syntactic labour. Second, it integrates semantic and syntactic labour along a vertical dimension within mental labour, indicating analogies in principle with, and differences in application from, the inherited distinction of intellectual from clerical labour. Third, it develops semantic labour to the very highest level, on a consistent principle of differentiation from syntactic labour. Finally, it reintegrates the understanding developed of semantic labour with syntactic labour, confirming that they can fully and informatively occupy mental labour.

The article further validates the distinction of semantic from syntactic labour. It enables to address Norbert Wiener's classic challenge of appropriately distributing activity between human and computer.

The article transforms work in progress into knowledge for diffusion.

It has practical implications for determining what tasks to delegate to computational technology.

The paper has social implications for the understanding of appropriate human and machine computational tasks and our own distinctive humanness.

The paper is highly original. Although based on preceding research, from the late 20th century, it is the first separately published full account of semantic and syntactic labour.