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Since the COVID-19 pandemic, young people have found their development obstructed and in some cases paralysed. Young professionals have had to learn to adapt to this new environment, and they have also lost opportunities to enter the labour market. The main objective of this study is to measure the effectiveness of tools based on experiential learning, such as outdoor training accompanied by mindfulness, in improving the emotional skills of young Asian professionals and, potentially, help them break down the barriers of their environment. It also compares the findings with the young Asian professionals with young European professionals.

This study replicates the one used in the first study, in which the data were first compiled using a closed-ended questionnaire during an outdoor training and mindfulness. A sample of 46 Asian and 49 young European professionals completed a series of outdoor training sessions. The participants provided their self-assessments of their own emotional competencies. Pre- and post-sessions questionnaires were used to measure competencies of emotional intelligence among young professionals who have just finished their studies, as the current educational system was found to require young people to develop professional skills that they will need in employment in the near future.

The results show that outdoor training had a greater effect on the young Asian professionals than on their European counterparts, overall, and particularly in Teamwork competence. Finally, this tool was positively received in both segments.

One limitation of this study is that the Asian participants felt reserved when participating. Their cultural model includes a vision, education and politics that differ so much from European culture that it could have led to difficulties. They are not used to close contact with others or working as a team, and their character is more individualistic and independent (Hu, 2002). A second limitation is that (apart from the pre-activity questionnaire) the degree of cultural difference is not measured quantitatively but is based on a review of the literature and previous findings.

The research provides an underlying finding that addresses how the emotional competencies in demand could be developed at a more globalised level after a post-pandemic environment.

Very few studies have quantitatively confirmed its effectiveness, which is difficult, given the subjective nature of evaluation (Padilla-Melé ndez et al., 2014). Authors such as Barner (1989), Huszczo (1990), Lusher (1990), Bailey (1990), Fulmer (1992), Irvine and Wilson (1994) and Wagner and Campbell (1994) mention studies which implemented an outdoor training programme, but few studies attempt an objective evaluation. This study uses these tools in the Asian environment, after their application and confirmation of their measurability in Europe.

There is a longstanding debate over the role of modern business methods in the contemporary non-profit organisation (NPO). Critics of business practices assert that they may undermine the missions of NPOs. The aim of this paper is to contribute to this debate. Many accounting researchers have shifted research focus to concepts such as trust and crises. These are important topics. But they may overshadow practices which are taken for granted as accepted practice which does not merit re-examination.

This qualitative project is based on an initial survey followed by comparative case studies of three NPOs. The researchers have used both interviews and documentary analysis in this study.

The contention that the adoption of business-like practices undermines the fundamental aim of altruism of NPOs is challenged by the findings of this paper. The very concept of altruism is not a single unifying concept in NPOs – it is a contested idea. However, and most importantly, in this research there is no evidence of mission drift by NPOs which adopt business practices. This research highlights the way many NPO CEOs are mission-driven but also pragmatic bricoleurs in their consideration of new business practices. Most importantly, these case studies demonstrate a variation in practices within the participating organisations. This raises challenging questions about a receptive context for the adoption of new business practices which are explored in this paper.

The case studies in this paper are from the UK, and further studies in different operating contexts in other countries would be useful. In particular, the finding that the fundamental ethos of NPOs is not challenged by being business-like merits further research. There is also scope for further research on what constitutes a receptive context for the adoption of new business practices by NPOs.

This study reveals the potential significance of NPO boards, particularly non-executive directors, in the shaping of organisational practices. There is evidence in this study of NPOs recruiting business experts for purposes of legitimation. But this study also shows how business expertise can be mobilised to enhance NPO performance by bricoleurs in NPO who are highly motivated individuals who will adopt useful business practices to hand if they improve charity outcomes.

The NPO organisations are motivated by the desire to make a difference to the lives of people who are vulnerable or disadvantaged. This study has interesting implications for managers and directors of NPOs on their effectiveness.

This study challenges the critical view that becoming more business-like undermines the fundamental ethos of altruism in NPOs. This is an important finding, but this study also reveals the recruitment of business expertise by NPOs purely for purposes of legitimation. However, these legitimating practices differ from the well-established view of isomorphism in the field of NPOs and suggests that, on the contrary, there is a variation in practice within the NPO field which has important implications for donors, regulators, directors and managers of NPOs.

The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a basis for determining the existence or otherwise of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these matters are then utilised to offer a prospective analysis of issues for further research.

The paper is a reflective analysis that draws on existing societal work to provide key dimensions of accounting and accountability for significant organisations in the world of sport in general and soccer in particular.

Much prior research on soccer has largely focussed on the internal workings of soccer organisations, with little discussion of the importance of context. This paper explores the influence of the game more broadly. Moreover, a number of the papers included illustrate an overwhelming sense of joy and pleasure from experiences of the beautiful game, as well as providing evidence of the general societal good that can flow from it. However, the study also highlights concerns emanating from weak, and seemingly pliable, governance, regulatory and accountability regimes that provide a fertile field for corruption and sportswashing.

This paper highlights a research agenda as an encouragement to interdisciplinary accounting researchers to investigate accountability and governance issues as a basis for evidence-based discussions of the impact of soccer and its regulation.

This paper specifically, and the Special Issue more broadly, offers a set of original empirical and theoretical contributions with respect to an activity that has faced limited scrutiny and consideration by academic accountants. Together, they offer a substantive body of work to enable future research in this area.

The authors report a study of heritage conservation linked to rural small-town regeneration in Aotearoa New Zealand. The purpose of this study is to answer the question: how, with limited local resources, do the residents and administrators of small settlements conserve historic heritage in the processes of rural regeneration?

This research is based on an analysis of physical heritage objects (buildings, artefacts and landscapes), associated regulatory arrangements, archival material, news media reporting, community group newsletters and photography. The authors use the river-side town of Rakaia and its environs in Te Waipounamu/the South Island of Aotearoa New Zealand to answer the research question.

This research found that in a context of limited resources, volunteers, supported by small businesses and local and central government, can contribute positively to the conservation and interpretation of heritage as part of wider rural regeneration activities.

There is only limited writing on the links between heritage conservation, rural regeneration and the development of small towns. To advance the debate, the authors combine ideas about community-led heritage conservation and management with concepts drawn from rural studies, particularly the multifunctional rural space paradigm. This allows us to explore heritage conservation in a context of rapid rural change.

This chapter focusses on entrepreneurship and policies of public services in England, specifically leisure centre provision in the UK during the late twentieth century. The central role played by local authorities in sport provision was complimented by an increasing cadre of leisure sector professionals and with increasing architectural interest in the provision of leisure. The institutional context was framed by the Sports Development Council (SDC) after 1965 together with the broader action of local authorities who aimed to provide their ratepayers with access to improved sport and leisure services. The resulting leisure centres were perhaps a way to signal the prestige of local authorities but were expensive investments. The capability of local authorities was boosted by the local government reforms of the 1970s, which merged districts, pooling their resources. The possibility of support from private capital and after 1973 from the European Economic Community (EEC) also provided new opportunities for the organizational form. Eventually, there was a shift in emphasis from the provision of organized sport to that of more individualized and commercialized “leisure” as a product. Whether or not this achieved the long-term aims of central government, to improve access to sport and to tackle urban challenges, remains questionable. However, the story of leisure provision in the UK remains one of remarkable public sector entrepreneurship within an institutional context.

This study addresses a gap in evidence on small employer experiences of managing mental health problems in the workplace. The authors gathered first-hand experiences of small business managers to empirically investigate how the small business context affects the management and support of mental health problems in the workplace, and the practice implications that arise.

Qualitative interviews, combining semi-structured and narrative approaches, with 21 small business managers with experience of managing employees with mental health difficulties. The 21 managers recounted a total of 45 employee cases, which were analysed thematically, using a case-based matrix. Study participants were drawn from small businesses within England and Scotland (UK). Interviews were conducted between November 2019 and February 2020.

Support aligned with current understanding of effective practice, yet was often informal, instinctive and flexible. Accommodating employees with mental health problems impacted the workload of managers and co-workers, and business operation and growth. Challenges and tensions reflected the difficult balancing act faced by managers in organisations of all sizes. However, the intensity and immediacy of cross-pressures was enhanced for small businesses, due to their smaller workforce and lack of dedicated Human Resource Management and occupational health expertise.

Guidance should address the navigation of day-to-day management and support for employees with mental health difficulties, including approaches to balancing the needs of the wider workforce and business operation. Access to HR and occupational health expertise is valuable. Financial subsidies may be of lesser concern to small businesses.

This study offers originality in focusing exclusively on small business managers with first-hand experience of supporting employees with mental health problems. Findings challenge the perception that small firms have unique experiences, whilst highlighting contextual features that exacerbate intensity and immediacy of impacts.

Since 2018, Australian paramedics have been regulated under the National Registration and Accreditation Scheme (NRAS) for health practitioners. Established professions have been regulated in Australia for some time, so there is limited knowledge of their entry to regulation. However, as paramedicine has not been previously centrally regulated, this provides a unique case study to explore the transition to regulated practice.

Australian paramedics undertook two surveys: pre- and post-introduction of registration. The first survey was in the month leading up to the commencement of registration (N = 419), and the second survey took place 31 months after registration (N = 407). This paper presents the results of statistical analyses of the post-registration survey including comparisons to the pre-registration survey.

Although support for regulation has increased over time, there remains strong dissent consistent with 2018 levels. After 31 months of regulation, respondents reported increasing knowledge of the scheme and greater ease of navigation. The impacts of regulation are more nuanced and less polarised than in the first survey. Identity is again canvassed, and results suggest a shift from employment status and qualifications as key elements of identity to a community of practice and registration.

Paramedics' experiences and understanding of the rationale for registration are developing. Further support is needed to assist with the emerging professional identity and behaviours. Regulation is one of many occupational factors influencing professional identity and professionalism. Exploring the experience of regulation potentially assists regulators in better supporting practitioners and helps better understand professional evolution.

Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through employers. As paramedics expanded their scope, role and range of employers, especially outside statutory agencies, there was increasing need to engage in professional regulation. Regulation is more than a legal and bureaucratic framework. The purpose of the paper states that the way paramedics interact with their new regulatory environment impacts and is influenced by the professionalisation of the discipline. Regulation also redefines their positionality within the profession.

Two mixed-method surveys were undertaken. A pre-registration survey occurred in the month prior to regulation commencing (N = 419) followed by the second survey 31 months later (N = 407). This paper reports the analysis of qualitative data from the post-registration survey and provides comparison to the pre-registration survey which has been previously reported. Analysis was undertaken using interpretive phenomenological analysis (IPA).

Themes from the pre-registration survey continued however became more nuanced. Participants broadly supported registration and saw it as empowering to the profession. Some supported registration but were disappointed by its outcome, others rejected registration and saw it as divisive and oppressive.

Paramedics are beginning to come to terms with increasing professionalisation, of which regulation is one component. Changes can be seen in professional identity and engagement with professional practice; however, this is nascent and is deserving of additional research to track the profession as it continues to evolve.