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This study aims to understand the sustainable development of small and medium-sized enterprises (SMEs), analysing their current practices in the social, environmental and economic domain.

To fulfil this objective, an exploratory, qualitative approach was adopted, using the multiple case study methodology and focusing on eight cases (SMEs) in Portugal. Data were collected through interviews, since this technique allows proximity and interaction with decision makers and those responsible for firms’ sustainability.

From content analysis of the interviews held, the results show that SMEs are aware of and committed to sustainability and that the external context and some of its particularities have a significant impact on their sustainable development. These SMEs undertake various practices of a social, environmental and economic nature, highlighting especially environmental ones such as efficient resource consumption, using more sustainable resources, recycling waste and waste management.

This study contributes greater knowledge of the phenomenon of SMEs’ sustainable development and identifies practical examples that could increase this firm segment’s awareness of the importance of sustainable practices associated with developing their business.

In this study, new and innovative sustainability practices are presented in the SMEs. The authors can underline that this study contributes to reinforcing the theory about the topic investigated by adding knowledge about sustainable development in the SME context. It deepens knowledge in this scientific area, which can be spread in the scientific community and among SMEs.

The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

Responding to the continuing separation of participants and researchers in LIS participatory research, a new methodology is proposed: action partnership research design (APRD). It is asserted that APRD can mitigate or remove the hierarchical structures often inherent in the research process, thus allowing for equal contribution from all.

Building on the bonded design (BD) methodology and informed by a scoping literature review conducted by the same authors, APRD is a human-centered research approach with the goal of empowering and valuing community partnerships. APRD originates from research investigating the use of participatory design methods to foster collaboration between two potentially disparate groups, firstly with adult researchers/designers and elementary school children, and secondly with university faculty and IT professionals.

To achieve this goal, in addition to BD techniques, APRD draws inspiration from elements of indigenous and decolonization research methodologies, particularly those with an emphasis on destabilizing power hierarchies and involving research participants as full partners.

APRD, which emerged from findings from previous participatory design studies, especially those of BD, is based on the premise of partnership, recognizing that each member of a design team, whether researcher or participant/user, has unique expertise to contribute. By considering participants/users as full research partners, APRD aims to flatten the hierarchies exhibited in some LIS participatory research methodologies, where participants are treated more like research subjects than partners.

The performance of large-scale projects is often challenged due to major environmental changes that occur during their life. However, literature has paid little attention to the governance adaptations required to respond effectively to these changes. This paper aims to study changes in the project environment over time, the corresponding governance adaptations and their impact on project performance.

To ensure triangulation between two sources of evidence, we used both primary and secondary data sources and examined 14 projects through 2 studies, the first focused on seven documented, illustrative case projects and the second on interviews with senior and project managers involved in seven additional projects.

We found the key environmental changes that should trigger appropriate governance adaptations to be market evolutions, technological advancements and sociopolitical events. However, we also found that these necessary governance adaptations are not commonly implemented timely, sufficiently or effectively.

The paper distills the dynamics of large-scale projects in achieving project effectiveness and raises theoretical propositions on the combination of environmental changes and deficient governance adaptations that, over time, turns efficient projects into ineffective projects and discusses implications for theory and practice.

The study aimed to test the validity and reliability of the Polish version of the identity leadership inventory (ILI) proposed by Steffens, Haslam, Reicher et al. (2014) and to confirm the relationship between identity leadership and various job-related outcomes (i.e., trust in leaders, job satisfaction, work engagement and turnover intentions) among employees from Poland-based organizations. Identity leadership appears to be a universal construct (van Dick, Ciampa, & Liang, 2018) but no one has studied it in Poland so far.

The sample consisted of 1078 employees collected in two independent subsamples from different organizations located in Northern and Central Poland. We evaluated the ILI’s factorial structure using confirmatory factor analysis.

The results confirm that the 15-item Polish version of the ILI has a four-dimensional structure with factors representing prototypicality, advancement, entrepreneurship and impresarioship. It showed satisfactory reliability. The identity leadership inventory-short form (four items) also showed a good fit with the data. As expected, the relationships between identity leadership and important work-related outcomes (general level of job satisfaction, work engagement, trust toward the leader and turnover intentions) were also significant.

Despite the cultural specifics of Polish organizations, the research results were generally very similar to those in other countries, confirming the universality of the ILI as shown in the Global Identity Leadership Development project (GILD, see van Dick, Ciampa, & Liang, 2018; van Dick et al., 2021).

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

Cross-cultural cognitive paradoxes have frequently broken the existing boundaries of knowledge and stimulated demands for knowledge creation (KC), and such paradoxes have triggered and will continue to trigger novel risks in the context of international business (IB). Given the nascency of relevant issues, this study aims to develop a more comprehensive understanding of KC across cultures by proposing a Yin-Yang dialectical systems theory of KC as micro-foundation to more systematically frame the risk/paradox-resolving mechanism elicited by cultural collisions.

This paper is conceptual in nature. The authors first critically review the literature to lay a broad theoretical foundation. Integrating the philosophy- and praxis-based views, the authors reposition knowledge as a Yin-Yang dialectical system of knowing, with yin representing the tacit while yang represents the explicit. Next, the authors justify the underling logic of realising KC through a contradiction-resolving process. On this basis, the authors draw upon the Yijing’s Later Heaven Sequence (LHS) as the source domain of a heuristic metaphor to reconceptualise KC as a dynamic capability in the IB context.

Using the LHS paradigm to metaphorically map the intricate patterns of interaction and interconnectivity among the involved individuals, organisations and all related stakeholders, this research identifies and theorises the overall dynamic capability of KC in the IB context, which comprises five sets of processes: contradiction, conflict, communication, compromise and conversion.

This research highlights that KC is simultaneously activated and constrained by human actions as well as by the socially constructed context in which it emerges, which helps individuals, organisations and policy makers more clearly frame the novel risks induced by cross-cultural cognitive conflicts in the IB context.

The authors synthesise Yin-Yang dialectics with the approach of collective phronesis, proposing a novel, praxis-oriented Yin-Yang dialectical systems theory of KC. It provides a deeper understanding of the epistemological paradox inherent in all knowledge, thus enabling KC to be rationalised by a sounder logical reasoning. By fusing the macro and micro perspectives on KC, the authors also enrich existing theory and future theory building in the domain of knowledge management.

With the launch of the Feminist International Assistance Policy (FIAP), the Canadian government named solidarity as a shared value and a driving motivation behind the FIAP. This paper explores how development workers understand and apply solidarity to their work, uncovering the opportunities and constraints they face.

In-depth, semi-structured interviews were conducted with 42 development workers from Canada’s federal development agency between 2019 and 2020. Transcribed data were coded by the author to identify how workers made sense of solidarity within the development industry.

The majority of workers were unsure of how to define or operationalize solidarity, demonstrating confusion. Commonality was routinely mentioned as a facet of solidarity, but workers understood this term in diverse ways, with some considering commonality as a precondition that inhibited a sense of solidarity with development partners in the global South due to differences in living conditions. About a quarter identified power and privilege as necessary considerations in the process of building solidarity, showing potential for bonds across the inequalities that define development. About 40% of workers identified the institutional structure of the organization as an obstacle to solidarity.

This paper presents original data from Canadian development workers, providing the first study of their understanding of solidarity as a development ethic. It shows the gaps between rhetoric and practice while recommending ways for development organizations to meaningfully engage with solidarity in their work.

This study draws on social influence and social comparison theories to investigate the effect of social media influencers on intention to visit with the mediating role of upward social comparison. It studies the reasons underlying people's intention to visit a destination from an emotional perspective.

PLS-SEM models were applied to a total of 527 responses.

This study provides empirical evidence supporting the Source Credibility Model's elements within the context of influencer marketing and travel intentions. Furthermore, it expands the current knowledge of upward social comparison emotions by reporting that upward contrastive emotions would partially mediate the relationship between expertise and intention to visit, and that upward assimilative emotions would fully mediate the relationship between attractiveness and intention to visit while partially mediating the relationship between trustworthiness and expertise and intention to visit.

The article adds new insights to tourism marketing as well as helps both destination marketers and travel influencers. For marketers, it is advised to collaborate with credible influencers known for expertise and trustworthiness, leveraging their perspectives to rebuild travel confidence and reassure tourists about safety measures. Travel influencers are recommended to convey their intrinsic passion and enthusiasm through their posts to create an inspiring connection with the audiences.

This paper is the first to address the relationship between travel influencers and intention to visit with the mediation role of both positive and negative emotions.

The purpose of this conceptual paper is to demonstrate how memes perpetuate trauma with a schematic. This conceptual paper uses the “begin with the end in mind” meme to format the presentation of the necessary components for the schematic of how trauma persists across generations. It is the third paper in a series of applications of the recursive, test-operate-test schematic to the systemic effects of the information processes involved in trauma. The schematic presented permits evaluations of solutions to interrupt the generational trauma cycle.

The required schematic components are described. Trauma (actual or perceived threat to survival) will be briefly discussed. Evolutionary processes that create the psychophysiology necessary to support nominal social expectations (NSEs) memes and metaphors will be summarized. The development of NSEs will be discussed. Metaphors and memes necessary for the creation of the schematic and esoteric events at level Learning IV will be briefly described. Finally, Figure 3, which illustrates the maintenance of NSEs and attempts to prevent their violation, will be explained.

It is asserted that functional human social behavior requires NSEs. Trauma is found to persist through the presence of anti-nominal NSE memes that are transduced by the individual into anti-nominal metaphors, which then damage grid, place and dentate gyrus cell (GPDG) neurophysiology. The damaged neurocircuits allow the use of anti-nominal NSE metaphors within our individual neurophysiology. Furthermore, anti-NSE memes interfere with the self-organized criticalities (SOCs) of genetic-epigenetic processes necessary for the intergenerational transfer of functional social behavior. When anti-NSE nominal metaphors are transduced back into anti-NSEs, social niche memes, the trauma process is reiterated. Anti-NSE memes and metaphors are found to be inappropriate criteria central to the maintenance of persistent trauma. Therefore, anti-NSE memes have hijacked our epigenetics and our social niches. Solutions are available because during our evolution, the Homo clade developed esoteric capabilities and the ability to bring back what information we can from those encounters. This physiology operates around the 5HT2A neural receptors that process hallucinogens, such as psilocybin. Accessing this resource system, either through naturally occurring altered states of consciousness or through micro-dose pharmaceutical psilocybin and related neurotransmitters, produces a significant structural change in the GPDG system to reset the NSE system illustrated in the schematic to its nominal status so that we can maintain nominal NSE relationships within our meme niche(s).

The source of persistent trauma in our social niche(s), the means by which the trauma is maintained and the means to mitigate and perhaps eliminate persistent trauma are identified. Based on these three conclusions, it is difficult to make decisions regarding corrective actions because of ubiquitous anti-NSE memes and because of the limitations of our ordinary consciousness.

If we wish to survive as a species, we will need to discover the criteria necessary to maintain our niche(s) congruent SOCs and use them instead of tyrannical memes described by Dawkins (1989) to make decisions about ourselves and our niche(s).

Significant courage is required to identify the memes that maintain trauma because many of them are culturally sacred cows. Unfortunately, we have known since Bremner's (1995) MRI study of posttraumatic stress disorder that trauma causes brain damage. Fortunately, our NSE genes compel us to pursue restitution of the memes that maintain our trauma-inducing cultures.

Several original assertions are presented. While the Homo clade ancestors began the creation of the social niche(s) that led to Homo sapiens sapiens, it is asserted that the australopiths created the NSE memes which are the foundation behaviors that permit our social niche(s). Furthermore, NSEs were produced by enhanced intentionality skills and NSEs were created by both genetic and memetic processes. The evolution of intentionality-NSE neural networks is asserted as the source of intentional material manipulation. While anti-NSE memes are claimed as the source of persistent trauma, the practice of esoteric technologies is presented as a solution to persistent trauma.