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The study aims to summarise the literature on cancer care pathways at the diagnostic and treatment phases. The objectives are to find factors influencing the delivery of cancer care pathways; to highlight any interrelating factors; to find gaps in the literature concerning areas of research; to summarise the strategies and recommendations implemented in the studies.

The study used a qualitative approach and developed a causal loop diagram to summarise the current literature on cancer care pathways, from screening and diagnosis to treatment. A total of 46 papers was finally included in the analysis, which highlights the recurring themes in the literature.

The study highlights the myriad areas of research applied to cancer care pathways. Factors influencing the delivery of cancer care pathways were classified into different albeit interrelated themes. These include access barriers to care, hospital emergency admissions, fast track diagnostics, delay in diagnosis, waiting time to treatment and strategies to increase system efficiency.

As far as the authors know, this is the first study to present a visual representation of the complex relationship between factors influencing the delivery of cancer care pathways.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This study aims to understand better the student awareness and knowledge on how the Sustainable Development Goals (SDGs) are used in higher education institutions (HEIs) to motivate students’ learning on sustainability. It is essential to consider students’ understanding of sustainability at the end of their studies to assess whether they feel prepared to apply sustainability in their daily work life.

The study has a quantitative case study design, and the specific method used is an online survey with masters’ students using the university student platform EvaSys. The study assesses approaching how students perceive the overall education integrating sustainability into programs and curricula.

The results showed that work-integrated learning (WIL) projects learning and real-life experiences as part of their studies enhanced the students’ understanding of sustainability. Moreover, the study showed that integrating an understanding of the SDGs in teaching offers universities a way to frame students’ key competencies in ways that allow them to develop their interpersonal competencies as ambassadors for sustainability in their future work life.

This study supports the argument that WIL and real-life university experiences enhance students’ key competencies critical for sustainability.

The pedagogical approach advanced in this paper addresses how WIL and real-life experiences might develop students’ key competencies on sustainability. This approach indicates that working with SDGs in teaching encourages students to promote their interpersonal competencies for sustainability.

The purpose of this paper is to explore the different concepts of innovation in the subsistence marketplace from top-down and bottom-up approaches. This study analyzes the literature on the theme and identified research gaps by constructing a framework based on approaches and innovation concepts, which can guide future research efforts. Additionally, this paper presents two case studies, which can improve the way innovation is developed and diffused in the subsistence marketplace.

Through a literature review, this study develops a framework by analyzing innovation concepts in the subsistence marketplace (i.e. base of the pyramid innovation, disruptive innovation, frugal innovation, reverse innovation and inclusive innovation) in light of subsistence marketplace approaches (top-down and bottom-up).

The analysis showed critical research gaps, especially a lack of studies involving disruptive and frugal innovations from a bottom-up approach. This paper also concludes that the top-down approach is more common than the bottom-up one. To fill these gaps, this study presents two business plans by illustrating disruptive innovation vs bottom-up approach and frugal innovation vs bottom-up approach.

The use of real business plans to illustrate proposals having an actual impact on subsistence marketplace regions sheds light on how to address these challenges. By doing so, this paper intends to fill the theoretical gap in disruptive and frugal innovations within a bottom-up approach to promote the development and diffusion of different types of innovation in the subsistence marketplace, and thus provide solutions to alleviate poverty.

This study aims to investigate the predictive technology acceptance models and their evolution in the tourism context. These predictive models make a knowledgeable decision about the possibility of future outcomes by analysing data. As futurists are interested in making a prediction about the likelihood of different behaviours over time, researchers of these predictive models have focussed on behaviour and predicting the intentions of users. This study proposes to demonstrate the revolution of these models and how are changed overtime. It also indicates the role of them in future studies.

By reviewing the predictive models and literature, this study looks in-depth in the process of alteration of these models.

This study explores the reasons of the evolution of predictive models and how they are changed. It shed light on the role of predictive models in future research and will suggest new directions for forthcoming studies.

One of the main limitations of this study is that as the world is currently struggling with COVID-19 and predictability of these models will be changed. As the future is disruptive, it cannot be concluded that how these models will be altered in future.

Role of predictive behavioural models of tourists is fundamentally crucial in assessing the performance of planners and marketers of tourism services in the future. It will also vastly helps the successful development of tourism sectors, and it has practical value for all tourism stakeholders.

Few studies have focussed on the evaluation of these models and their role in future research.

It is conceivable that cannabis cultivators who grow for medical purposes aim to improve the therapeutic index of their cannabis by attempting to produce particular concentrations of CBD and/or THC. The purpose of this paper is to examine whether small-scale medical cannabis growers differ from those growing for recreational reasons in terms of self-assessed concentrations of THC and CBD in the cannabis they grow.

Data collection was conducted online from a convenience sample of 268 cannabis growers visiting a popular Israeli cannabis internet forum. χ² and Kruskal–Wallis H were used to test bivariate associations between medical and recreational cannabis cultivators in terms of self-assessed cannabinoid concentrations.

In total, 40 percent of cannabis growers reported that they grow for medical purposes. Medical cannabis growers were more likely to report that they thought they knew the cannabinoid concentrations of the cannabis they grew and they reported higher self-assessed concentrations of THC, but not CBD.

Compared to recreational growers, medical cannabis growers are more likely to strive to be informed in terms of the content of their cannabis. Medical growers may also be attempting to grow more potent THC but not CBD cannabis.

Bringing more impact seems to be a real issue for social initiatives and organizations requiring the adoption of new approaches. The paper aims to define an integrated approach for building, maintaining and upgrading Islamic social finance and sustainable ecosystems.

The paper presents a conceptual framework based on case studies and literature review describing the methodology and the necessary steps to build sustainable ecosystems.

The paper shows the impact of building social finance ecosystems on tackling social issues. It emphasizes the idea that solving social issues is everybody’s business – from governments to businesses – and that those initiatives require sufficient Sharīʿah-compliant funding to achieve sustainability goals.

The paper does not focus on the Islamic world experiences in building ecosystems serving social causes.

The paper gives an overview on how collaboration between the different social oriented organisations can enhance the social impact of the different initiatives. The aim is to ensure adequate financing to all the ecosystem components during the whole lifecycle.

The suggested approach of building sustainable ecosystems can serve as a way to assess the existing social initiatives and practices to find relevant combinations targeting more impact.

In the social sphere, the idea of building ecosystems has been explored in different ways but never in a way that gathers all the components including finance providers, coordinators and the different types of initiatives. The paper adapts the ecosystem concept to the Islamic finance specificities.

Context matters in social entrepreneurship, and it matters a lot. Social entrepreneurs are deeply entrenched in the context where they operate: they respond to its challenges, are shaped by it, and attempt to shape it in turn. The purpose of this paper is to discuss how social entrepreneurship in Africa is still understood within the scope of Western theories, without much consideration for local variations of the commonly shared archetype of social entrepreneurship or for how African norms, values and beliefs may shape our common understanding of this phenomenon.

The authors survey the often-neglected literature on social entrepreneurship in Africa and bring it together in this paper to discuss – also from the vantage point of their own experience and research in diverse African countries – how important assumptions in the social entrepreneurship literature are confirmed, enriched or challenged by key dimensions of African contexts.

Four important themes in the literature on social entrepreneurship in Africa emerged – institutions, embedding values, entrepreneurial behaviour and bricolage and scaling impact – each with its own considerations of how African contexts may challenge predominant assumptions in the extant social entrepreneurship literature, as well as implications for future research.

The authors uncover ways in which the peculiarities of the African context may challenge the underlying – and mostly implicit – assumptions that have shaped the definition and analysis of social entrepreneurship. They end by offering their understanding of social entrepreneurship and its concomitant dimensions in Africa as a stepping stone for advancing the field in the continent and beyond.

This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a unique setting, as South African listed firms also report mandatory non-GAAP earnings (“headline earnings”).

Results are based on multivariate regression analyses for South African firms that report from 2010 to 2019.

Findings show that the value-relevance of discretionary earnings exceeds that of both GAAP earnings and headline earnings. In addition, placement of discretionary earnings reconciliations communicates information about the decision-usefulness of earnings.

Discretionary earnings remain the most value-relevant earnings measure, despite the divergent decision-useful characteristics offered by headline earnings and GAAP earnings. Therefore, the most decision-useful earnings reflect unique industry or firm characteristics rather than the assurance arising from regulation.

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.

This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.

The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.

The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.

This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.