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This study aims to investigate the relationship between religiosity, belief in a just world (BJW), trust and affinity fraud.

Using an online panel vendor, this study collected survey data from 1,030 participants. Participants are balanced based on US Census data.

This study finds evidence that religiosity and, to a lesser extent, trust were correlated with choosing an affinity investor but not BJW. Overall, this study adds to the literature on fraud by examining the potential processes of tricking a victim.

This study examines the complex decision-making around investing with fraudsters. This study disentangles the relationship between affinity fraud, decision-making, trust and religiosity. Furthermore, this consider the reasons why a shared affinity may increase trust through the lens of the decision-maker.

The purpose of this paper is primarily methodological. This paper aims to complement the novel sociological argument of Hendrik Vollmer’s paper on tacit coordination of accounting practices with a more familiar theory of accounting practice nexuses that has been stimulating an emerging stream of accounting research. The intention is to suggest some ways in which Vollmer’s ideas can be given traction, especially in field studies of accounting.

This study uses Theodore Schatzki’s practice theory to explore some of the ways in which elements of tacit coordination might be researched in accounting field studies.

Tacit coordination can be understood as a background practice that could operate as a dispersed practice in Schatzki’s sense. A practice theory perspective on tacit coordination is suggestive of a number of ways of studying the meaningful cultural contexts as part of which accounting operates. It emphasises, in particular, the active nature of silent, tacit coordination; attending to general knowledge practical know-how, rules and teleoaffectivity as four determinants of practices as specified by Schatzki; and the materiality of coordination.

It has implications for field research insofar as it heightens the researcher’s awareness of tacit coordination as a potentially important set of practices and suggests a number of approaches for studying them. The main suggestions address some of the ways in which tacit coordination can be identified in field research.

This study reflects on the dispersed or integrated nature of tacit coordination practices in accounting.

The purpose of this study is to understand the leadership humour style and the mechanism through which leadership humour style transforms into follower’s workplace positive and negative outcomes such as thriving at work and burnout. It uses comprehensive elaboration theory and relational process theory to explore self-disclosure and perceived similarity as two new constructs to assess their relation to intrapsychic (self-enhancing and self-defeating) and interpersonal (affiliative and aggressive) leader’s humour style, respectively.

An exploratory qualitative study through semi-structured interviews was conducted with 10 leaders to understand the different aspects of leadership humour and their outcomes. Based on these dimensions, a questionnaire was created and sent to 200 respondents, and 158 responses were received. The empirical analysis of data was done by building structural equation modeling using smart partial least square.

The empirical study has shown that self-enhancing leadership humour is related to self-disclosure, and both affiliative and aggressive leadership humour styles are related to perceived similarity. When looking at the two critical outcomes of leadership humour, both perceived similarity and self-disclosure were related to social intimacy and thriving at work. The mediation effect showed that self-enhancing humour leads to self-disclosure which increases social intimacy leading to improving thriving at work and aggressive humour leads to norm violation which further leads to burnout.

The study has used the mixed methodology to understand leadership humour and its outcomes by conducting in-depth interviews with leaders and also provides empirical evidence related to leadership humour style by using the survey to collect data from the followers capturing their perceptions. And very critically, it has explored self-disclosure and perceived similarity as two new constructs to see their relation to leadership humour style and positive and negative outcomes at the workplace.

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.

Aboriginal and Torres Strait Islander (Aboriginal) people are overrepresented in Australian prisons, where they experience complex health needs. A model of care was designed to respond to the broad needs of the Aboriginal prisoner population within the nine adult prisons across South Australia. The purpose of this paper is to describe the methods and findings of the Model of Care for Aboriginal and Torres Strait Islander Prisoner Health and Wellbeing for South Australia.

The project used a qualitative mixed-method approach, including a rapid review of relevant literature, stakeholder consultations and key stakeholder workshop. The project was overseen by a Stakeholder Reference Group, which met monthly to ensure that the specific needs of project partners, stakeholders and Aboriginal communities were appropriately incorporated into the planning and management of the project and to facilitate access to relevant information and key informants.

The model of care for Aboriginal prisoner health and wellbeing is designed to be holistic, person-centred and underpinned by the provision of culturally appropriate care. It recognises that Aboriginal prisoners are members of communities both inside and outside of prison. It notes the unique needs of remanded and sentenced prisoners and differing needs by gender.

Supporting the health and wellbeing of Indigenous prison populations can improve health outcomes, community health and reduce recidivism.

Only one other model of care for Aboriginal prisoner health exists in Australia, an Aboriginal Community Controlled Health Organisation-initiated in-reach model of care in one prison in one jurisdiction. The South Australian model of care presents principles that are applicable across all jurisdictions and provides a framework that could be adapted to support Indigenous peoples in diverse prison settings.

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 training and education of peers represents an important milestone in the peer's journey to work within organisational settings. Historically, peer support occurred based on a mutual relationship whereby one peer often with more experience provided support and guidance to another. However, as peers began to move into organisations staffed by professionals, a standard of training and education became needed if peers were to be accepted. This chapter outlines these issues, as well as discussing the training standards, the academics and soft skills needed. Some of the challenges peers face during their education and their continued development will be discussed. This chapter will focus on the training of peers for mental health and substance use settings in addition to other emerging areas in social inclusion.

The aim of this paper is to review the psychological literature on curiosity and its relationship to information-seeking behaviour, and compare this with the information science literature on the same subject.

The approach adopted is that of a comparative literature review, with an analysis of the papers retrieved in terms of their theoretical approach, context, study population and research method.

Curiosity is understood as a multi-faceted cognitive trait in humans and the relationship to information-seeking behaviour is explored through an exploration of other personality characteristics. There is very little citation of the information science literature in the psychological papers, and only a little more citation of the psychological literature in the information science papers.

The author is not aware of any similar exploration of the literature on curiosity.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complimentary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.