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Past research has shown there is a relationship between body image, sexual behavior, and pleasure. However, the majority of this research has centered on heterosexual participants. In this analysis, the author considers how this relationship between body image, sexual behavior, and pleasure may look within women and genderqueer individuals who are all AFAB (assigned female at birth) with 26 out of 30 participants identifying as LGBTQIA+. The author examines perceptions of body size, body hair, and genitals to consider how intersections of social structures – specifically internalized sexism, racism, and misogyny – influence the participants’ experience of sexual interactions. Both resistance and embodiment of traditional gender norms, even as queer women and genderqueer individuals, were examined in these narratives. The majority of the moments where traditional gender norms are examined describe situations when the participants were sexually interacting with cis-gendered men.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

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.

Blockchain technology can potentially address the challenges of information storage, sharing and management and improve them further in an organization and sector as a whole. This study aims to investigate the effects of technology, organization and environment on the behavioral intention of employees to adopt blockchain in the Indian insurance sector and the mediating role of knowledge management practices.

A structured questionnaire was used to collect a sample size of 390 responses based on convenience sampling. Partial least square structural equation modeling was used to analyze the data.

The findings highlighted that organizational factors, followed by technological factors, significantly impact employees' behavioral intentions. The results established that the impact of environmental factors is insignificant on blockchain adoption intention. Knowledge management practices significantly mediate the relationship between organizational factors, technological factors and behavioral intention.

The results indicate that organizations must prioritize organizational factors (technological competence, top management support and financial readiness) and knowledge management practices (knowledge creation, sharing and retention) to positively impact employees' behavioral intentions and ensure successful and effective technology adoption.

Using the Technology-Organization-Environment framework, the study tests the conceptual model, showing the relationship between technological, organizational and environmental factors, behavioral intention and knowledge management practices. The role of knowledge management practices in technology adoption within organizations has been scarcely explored. This study adds significant and novel contributions in this area.

The purpose of this study is to conduct a comprehensive systematic literature review using bibliometric approach to investigate the academic structure of World Trade Organization Dispute Settlement research.

The study examines the bibliographic information for 1,858 articles from Scopus and the Australian Business Deans Council-indexed journals published between 1995 and 2024 using Dimensions.ai and Google Scholar search engines. Exploratory-cum-descriptive research design with bibliometric approach is used to answer the stated literature review research questions.

The data shows a gradual decline in WTO-Dispute Settlement System (WTO-DSS) research relative to the total international business area in the three decades. Developed countries appear as key contributors to the research, with the USA and the UK standing out as the most productive and influential research countries. The study shows a significant change in the focus of this research corpus from legalized to non-legalized approaches, with a greater emphasis on transparency and environmental sustainability. The research identifies global politics and international trade law as influential subjects in the discipline.

To the best of the authors’ knowledge, the study is a first of its kind where bibliometric approach has been used to study the evolution of WTO-DSS literature. The study adds to the understanding of WTO Dispute Settlement research patterns and recommends future research options.

The objective of this research is to investigate the capabilities of the ChatGPT GPT-4 model, a form of artificial intelligence (AI), in comparison to human experts in the context of construction project risk management.

Employing a mixed-methods approach, the study draws a qualitative and quantitative comparison between 16 human risk management experts from Finnish construction companies and the ChatGPT AI model utilizing anonymous peer reviews. It focuses primarily on the areas of risk identification, analysis, and control.

ChatGPT has demonstrated a superior ability to generate comprehensive risk management plans, with its quantitative scores significantly surpassing the human average. Nonetheless, the AI model's strategies are found to lack practicality and specificity, areas where human expertise excels.

This study marks a significant advancement in construction project risk management research by conducting a pioneering blind-review study that assesses the capabilities of the advanced AI model, GPT-4, against those of human experts. Emphasizing the evolution from earlier GPT models, this research not only underscores the innovative application of ChatGPT-4 but also the critical role of anonymized peer evaluations in enhancing the objectivity of findings. It illuminates the synergistic potential of AI and human expertise, advocating for a collaborative model where AI serves as an augmentative tool, thereby optimizing human performance in identifying and managing risks.

This research considers new and unexplored explanations of why consumers continue to engage in environmentally damaging, fast fashion consumption. It explains why rational arguments alone do not prevent fast fashion consumption or encourage consumers to move toward greater adoption of sustainable fashion consumption behaviours.

This research compared the effects of a “neutral” control and an “intrasexual rivalry” experimental condition on: (1) likelihood to buy, and (2) willingness to pay, of frequent female fast fashion shoppers (N = 184).

Women use fast fashion as a conspicuous signal to other women, although this is not necessarily why they waste fast fashion purchases. Mating motives appear to produce a significant increase in fast fashion buying behaviour with women feeling intrasexual pressure to engage in consumption, and utilising consumption themselves as a self-promotion strategy.

Retailers tackling wasteful fast fashion consumption can demonstrate that sustainable consumption provides a superior conspicuous signal to fast fashion consumption, instead of solely using rational messaging.

Grounded in evolutionary psychology, this study uses three theories of intrasexual rivalry, conspicuous consumption and conspicuous waste to understand how both the volume and variety of fast fashion consumed are used as conspicuous signals in a mate attraction context.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.