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This paper aims to critically assess approaches to sex and gender in the Human Brain Project (HBP) as a large information and communication technology (ICT) project case study using intersectionality.

The strategy of the HBP is contextualised within the wider context of the representation of women in ICT, and critically reflected upon from an intersectional standpoint.

The policy underpinning the approach deployed by the HBP in response to these issues parallels Horizon 2020 wording and emphasises economic outcomes, productivity and value, which aligns with other “equality” initiatives influenced by neoliberalised versions of feminism.

Limitations include focussing on a single case study, the authors being funded as part of the Ethics and Society Subproject of the HBP, and the limited temporal period under consideration.

The frameworks underpinning the HBP approach to sex and gender issues present risks with regard to the further entrenchment of present disparities in the ICT sector, may fail to acknowledge systemic inequalities and biases and ignore the importance of intersectionality. Shortcomings of the approach employed by the HBP up to March, 2018 included aspects of each of these risks, and replicated problematic understandings of sex, gender and diversity.

This paper is the first to use an intersectional approach to issues of sex and gender in the context of large-scale ICT research. Its value lies in raising awareness, opening a discursive space and presenting opportunities to consider and reflect upon potential, contextualised intersectional solutions to such issues.

The paper explores the emergence of smart city governance with a particular focus on the cognitive value of the new technologies and the different accountabilities emerging in the digital infrastructures attempting to visualize and rationalize urban dynamics.

Drawing on ethnographic, netnographic and interview data from an empirical case study of the Smart and Wise City Turku spearhead project, the study builds on the assumption that smart cities emerge from the interaction between the characteristics of technologies, constellations of actors and contextual conditions.

The results report smart city activities as an organizational process and a reconfiguration that incorporates new technology with old infrastructure. Through the lens of the empirical examples, we are able to show how smart city actors, boundaries and infrastructures are mobilized, become valuable and are rendered visible. The smart cities infrastructure traces, values and governs actors, identities, objects, ideas and relations to animate new desires and feats of imagination.

In terms of implications to practice, the situated descriptions echo recent calls to leaders and managers to ask how much traceability is enough (Power, 2019) and limits of accountability (Messner, 2009).

The central theoretical concept of “thinking infrastructure” highlights how new accounting practices operate by disclosing (Kornberger et al., 2017) new worlds where the platforms and the users discover the nature of their responsibilities to the other. The contribution of this paper is that it examines what happens when smartness is understood as a thinking infrastructure. Different theorizations of infrastructure have implications for the study of smart cities. The lens helps us grasp possible tensions and consequences in terms of accountability that arise from new forms of participation in smart cities. It helps urban governance scholarship understand how smartness informs and shapes distributed and embodied cognition.

The purpose of this paper is to investigate the relationship between board size (B-SIZE) and financial and reputational corporate performance in top companies ranked by the Business Monitor of Corporate Reputation – MERCO in Colombia.

This paper conducts correlations and cluster analysis in order to classify firms based on performance and control variables, using a sectional sample of 84 large companies in Colombia over the period 2008-2012.

This research founds that large boards are associated with high performance on corporate reputation, as stated by the resource dependence theory, and a low-financial performance, as predicted by the agency theory. However, the results indicate that there is no relation between financial and reputational performance.

This research considered only large companies listed by MERCO. Therefore, the results can only be generalized for top firms in Colombia according to this list. However, results add empirical evidence to theoretical debate between B-SIZE and firm performance considering financial and reputational indicators.

According to the OECD manual of good corporate governance practices, the optimal B-SIZE has between five to nine core members. The board structure has a direct impact over the firm’s financial and reputational performance and must be carefully analyzed by shareholders to balance the size according to expected results and firm’s features like family ownership, exportation activities and norms of stock markets.

This paper contributes to the existing literature on the relationship between B-SIZE and corporate performance with the evaluation of financial and reputational results for the case of an emerging economy. In Latin America, this analysis must go beyond OECD recommendations, and shall consider the context of an emerging country based on empirical evidence.

Considering personality as changeable through a bottom-up process of altering states, habits and traits, constitutes a shift in the predominant paradigm within personality psychology. The purpose of this paper is to reconsider Bateson’s theory of learning and organizational triple-loop learning in light of this recent empirical evidence.

This paper uses a multi-disciplinary conceptual approach. Based on an integrative analysis of literature from recent work in personality psychology, four dimensions (process, content, time and context) are identified that allow linking personality change and triple-loop learning.

Identifying a bottom-up process of changing states, habits and traits as being central to change personality, allows for reconsidering Bateson’s theory of learning as a theory of personality development (Learning II) and personality change (Learning III). Functionally equivalent, organizational triple-loop learning is conceptualized as a change in an organization’s identity over time that may be facilitated through a change in responding to events and a change in the organization’s routines.

Interventions that change how organizations respond to events and that change the routines within an organization may be suitable to facilitate triple-loop learning in terms of changing organizational identity over time.

This paper contributes to the discussion on Bateson’s theory of learning and organizational triple-loop learning. As interest in personality change grows in organization studies, this paper aims to transfer these findings to organizational learning.

Human fascination in the unidentified flying objects (UFOs) and alien paranormal phenomenon is rich in history, explored widely in popular culture and many personal beliefs exist across society. The tourism industry offers a range of places where consumers can encounter such a phenomenon. Reports continue to highlight the growth in consumers participating at UFO and alien tourism attractions and locations. Significantly, the purpose of this paper is to shine a light on the relationship between UFOs, aliens and the tourism industry.

This paper takes a pragmatic philosophical approach by embracing a multi-disciplinary analysis. This study examines a range of secondary data information, statistics, reports and research studies.

By identifying the current impotence of the UFO and alien tourism markets and the growing consumer participation in it, this paper presents a theoretical starting point in the form of a model, which maps the current landscape of the industry from supply and demand perspectives. This study should be seen as a stepping stone towards further research into the UFO and alien tourism industry and provide researchers with a theoretical platform and novel ideas through which to explore the subject.

The phenomenon includes an established eclectic mix of attractions and likewise tourist motivations for visiting are wide and diverse. However, the subject lacks academic consideration. Thus, this paper presents original research and timely discussions on the topic.

Policy makers, professional associations and scholars continue to advocate for the integration of enhanced clinical experiences for future teachers’ preparation. These recommendations reflect the growing recognition that few events in preservice teachers’ education are more significant than their experiences in the classrooms of veteran peers. Aware of the fact that the field of teacher education needs examples of effective clinical experiences, the authors examined the “critical, project-based” (CPB) model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. This paper aims to discuss the aforementioned objective.

Aware that the field of teacher education needs examples of effective clinical experiences, the authors examined the CPB model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. In this article they detail a practitioner research examination that explores the experiences of 12 preservice middle/high school teachers, reporting on these individuals’ considerations of general pedagogies, writing instruction strategies and teaching personas.

Results suggest that preservice teachers might best identify pedagogical practices that are consistent with their nascent teaching identities via experiences that occur in school-university partnerships in which future teachers are positioned as pedagogues.

This manuscript explores the use of the “CPB” clinical experience model, identifying the impacts of this approach for preparing future teachers.

The purpose of this paper is to argue for an improved conceptualisation of health service research, using Stengers' (2018) metaphor of “slow science” as a critical yardstick.

The paper is structured in three parts. It first reviews the field of health services research and the approaches that dominate it. It then considers the healthcare research approaches whose principles and methodologies are more aligned with “slow science” before presenting a description of a “slow science” project in which the authors are currently engaged.

Current approaches to health service research struggle to offer adequate resources for resolving frontline complexity, principally because they set more store by knowledge generalisation, disciplinary continuity and integrity and the consolidation of expertise, than by engaging with frontline complexity on its terms, negotiating issues with frontline staff and patients on their terms and framing findings and solutions in ways that key in to the in situ dynamics and complexities that define health service delivery.

There is a need to engage in a paradigm shift that engages health services as co-researchers, prioritising practical change and local involvement over knowledge production. Economics is a research field where the products are of natural appeal to powerful health service managers. A “slow science” approach adopted by the embedded Economist Program with its emphasis on pre-implementation, knowledge mobilisation and parallel site capacity development sets out how research can be flexibly produced to improve health services.

This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.

A data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.

The study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.

Acknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.

Interrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.

This study aims to explore Accelerators and their practices in sustaining start-ups within their innovative programs for these companies based on the resource-based perspective. Moreover, with an ever-increasing demand for Accelerators amongst start-up companies, this study also demonstrates the importance of Accelerators, as it pertains to new venture creation.

This research uses an exploratory case study approach to examine a comparative view of leading Accelerator companies in the USA and Korea based on resource support.

The results of this study show that there are a number of differences between Accelerators of the two countries in terms of the resources they support for early-stage start-ups. The findings also show some similarities. However, in Korea, the Accelerator landscape is limited, where mentorship, resources and investments are not readily accessible, resulting in low success rates for Korean start-up companies. These limitations have had a negative trickle-down effect when providing entrepreneurs with strong access to resources and investors, which highly affects the success rates of early-stage start-ups.

In terms of the resource-based theory, this study contributes to the growth of early start-ups by emphasizing the role of the accelerator and suggesting the extent and impact that entrepreneurs have access to resources and investors.

With significant growth in start-ups around the world, the necessity for start-up funding and mentorship has increased drastically. Start-up companies need various types of assets, systems, knowledge and information to achieve their goals. In Accelerators, start-ups receive all the aforementioned resources while also improving their entrepreneurial skills. Start-up companies have many options in seeking investors who support both tangible and intangible resources to boost growth. While there is a wealth of information on traditional funding methods, there are few studies that shed light on the role of Accelerators from the resource-based point of view.

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.