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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.

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.

Consumer choice theory (CCT) and the law of diminishing marginal utility help to explain shoppers that value less and prioritize needs. Additional units provide a marginal return on investment. Buying more does not mean equivalent gains for additional money spent. The researchers developed and validated the necessity shopper scale (NSS) to study need-focused shoppers.

The researchers followed standard psychometric practices to create and validate the NSS. The researchers performed item development, data collection, exploratory analysis, confirmatory factor analysis, and predictive validity analysis using survey data (N = 1,266).

Discriminant and convergent validity analyses demonstrated that the measure was distinct from existing measures. Predictive validity analysis found necessity shoppers (NS) are more likely to buy one over buy one get one half off (BOGOHO). NS were associated with a higher connection to community/group (CTCG). Higher hyperopia (i.e. disinclination to indulgence) with necessity shopping beliefs heightened this CTCG. A higher CTCG was associated with a greater likelihood to select BOGOHO.

NS (more connected to others) buy more to share with others, while buying just enough for themselves. Social connections are long-term investments involving more people and more needs to fulfill. Brands marketed with communal values and able to enhance social connections are discussed as implications to encourage NS to buy more.

This study aims to add to the understanding of the significance of football in cities, where most major football clubs are located. Specifically, this study offers a distinctive perspective on what might be regarded as “football cities” by the study's mobilisation of theories of the urban mosaic, the calculable city and identity. This study contributes to the emergent field of popular culture (Jeacle, 2012) and, within this field of popular culture, the significance of soccer. The particular setting of this study is the city. This paper is a contribution to the established accounting literature on city studies but within the neglected study of football in cities.

This paper's focus is on the significance of football clubs in one city. The theoretical approach adopted is a blending of studies of the urban mosaic (Timms, 1975), the calculable city (Lapsley et al., 2010) and the established trend of identification studies in accounting. This investigation was undertaken in the city of Edinburgh by observation of football in city life. This research is a form of participant observation in which the author lived in the city in this study. The researcher undertook interviews with key actors in both football clubs and city management, made use of local media and scrutinised publicly available documents on both the clubs and the city administrations.

This research reveals the importance of the city mosaic in explaining the limited significance of football in this city. This approach underlines the merits of contextual studies. However, the evidence presented also reveals the presence of strong identity relationships between football clubs and the clubs' fans. These results reveal an internal perspective on city management and the activities of football clubs and the clubs' host city. The presence of multiple football clubs in a single city offers more diffuse identity relationships, with football clubs fostering stronger identification with the club than with the city. There is also evidence of single, dual and multiple identity relationships in this study which contrasts with the single identity perspectives of prior accounting research.

The focus of this paper is on the research question posed in the Call for Papers - Is there a Soccer Society? The findings of this study offer only limited evidence of a soccer society.

There is a need to study other cities with football clubs to determine those which are mosaics and those which are dominated by football.

This a study which embraces the importance of social context in finding meaning in accounting research. This paper introduces the novel concept of the city mosaic which is a novel way of understanding different city contexts.

Prior research on football has examined fans' behaviour, financial crises at football clubs and governance structures. This paper extends these earlier analyses by addressing the social context of football clubs in the city. Whilst most accounting research revealed rapid changes in identity during reforms, this study reveals a more complex relationship which aims to build continuity and commitment of fans' identity with the bigger football clubs in this city.

Immigration-themed children’s literature can be an important resource in the classroom, especially because some U.S. immigrant groups, including French-Canadians, have received limited curricular representation. Using the qualitative method of critical content analysis, this study aims to examine depictions of French-Canadian immigrants to the United States in contemporary children’s books.

Postcolonialism is employed as an analytical lens with special attention given to the ways immigrant characters are constructed as different from the dominant group (i.e., othering), how dominant group values are imposed on immigrant characters, and how immigrant characters resist othering and domination. Three books comprise the sample: “Charlotte Bakeman Has Her Say” by Mary Finger and illustrated by Kimberly Batti, “Other Bells for Us to Ring” by Robert Cormier, and “Red River Girl” by Norma Sommerdorf.

The findings reveal multiple instances in which French-Canadian immigrants are constructed as Other and few instances in which these characters resist this positioning, and these books reflect the real ways French-Canadians were perceived as subalterns during the mass migration from Québec to the United States between the late 19th and early 20th centuries.

This study is significant because it examines portrayals of a substantial immigrant group that has been overlooked in the immigration history curriculum. This sample of children’s books may be used to teach children the complexities of immigration history and provide a more nuanced understanding of immigration during the 19th and 20th centuries.

Both authors have been involved as lay members in research and other activities for a number of years, ensuring they represent the views of members of the public. This chapter identifies what is, and what is not, patient and public involvement as well as highlighting the importance of involving members of the public in all aspects of the research process. Best practice is explored as identified in the UK Standards for Public Involvement 2019 and the UK Policy Framework for Health and Social Care Research 2020. The implications of the Mental Capacity Act and its wording on research matters are also considered. Case studies have been incorporated to highlight the impact of involving patients and members of the public in all aspects of the research process. These include the lessons learnt by researchers and lay members of the team. The aspiration is to move towards more collaboration between members of the public and researchers; therefore, we discuss co-production of research or community-based participatory research (CBPR). We highlight the need for a better partnership between researchers and members of the public. The benefits of this are explored along with the consequences for all involved.

The current paper is part of a larger scoping review project investigating the intersection of leader(ship) identity development and meaning-making. In this review, we analyzed 100 articles to determine the current extent of literature that covers the intersection of leader(ship) identity development, meaning-making and marginalized social identities.

A review of the extant literature is included, and a conceptual model is suggested for further exploration into this critical and under-researched domain.

More research is needed at the intersection of leadership identity development, meaning-making and marginalized social identities.

As this area of study has expanded, scholars have noted an absence of research on the effect of multiple social identities, especially marginalized identities, on meaning-making and leadership identity construction.

To reveal the emotions and information needs expressed by Chinese parents of children with autism spectrum disorder (ASD) in an online forum, and their relationship.

The 10,062 data were from “Yi Lin”, China’s largest online forum for ASD. Open coding identified parents’ emotions and information needs, and a chi-squared test explored the correlation.

First, parents’ emotions were categorized into four themes: emotions about coping with their child’s care, emotions about the parents’ own behavior, emotions about social support with other parents and emotions about anticipating the future. Parents’ overall emotions were negative (72.47%), while the tendency of emotions varied among the four themes. Second, five information needs topics were expressed: intervention and training of ASD, parenting experiences, schooling issues, social interaction and support and future development. Different information needs topics contained different themes of emotions. Third, the tendency of emotions and expression of information needs were significantly correlated. Negative emotions had a statistically significant correlation in expression of information needs.

This study reveals the relationship between the emotions and information needs expressed by parents of children with ASD. The ASD forum could develop emotional support modules and functions for parents and facilitate emotional communication between parents.

This chapter presents a spiritual or wisdom-based approach to development, its rationale, conceptualization, methods and examples of applications. The politics of being proposes that societies explicitly make the fulfillment (‘being’) of all its members – humans and non-humans – their main goal, which should guide the development and implementation of public policies. It stands in opposition to the current development paradigm focused on economic growth or ‘having’, and rooted in a set of modern western values – individualism, materialism, reductionism, anthropocentrism, etc. By nourishing our relational nature, the politics of being can address the root causes of the meta crisis the world is facing, reconciling human flourishing with sustainability and supporting the cultural evolution that is needed. It proposes a dialogue between wisdom and science, the two main areas of knowledge, to guide its design and implementation. It conceptualizes ‘being’ as the actualization of our truest ‘being’ and our highest ‘being’. This means that societies should provide the right conditions for their human members to express themselves and fulfil their healthy aspirations, as well as to develop human virtues and qualities. Wisdom traditions and spiritual teachings offer relevant insights into the nature of human fulfilment and the process of spiritual evolution that can be applied to societies. They emphasize the cultivation of spiritual values and qualities such as love, peace, happiness, life, mindfulness, mystery and the understanding of interconnectedness. In recent decades, these qualities have become areas of scientific research and been at the core of social change and development initiatives. Together they can serve as the foundations of the politics of being and allow to identify actionable public policy agendas in many sectors mainly based on existing examples.