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Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).

The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.

The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.

The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.

Human-related risks are practices in a given organization that lead to harmful behaviors that prevent managers and their teams from achieving goals. The purpose of this article is to enable the organization to provide a preventive and simple response to risks in the event that deterioration in employee well-being is detected.

In the literature, many questionnaires based on a variety of metrics have been developed and tested to measure and assess the quality of work life (e.g. stress, commitment, satisfaction, etc.). The approach of this study was to identify the most meaningful items and combine them into a unique score integrated into an effective decision-making module.

A long process of trial and error was necessary to collect confidential information from employees, both anonymously and longitudinally, to measure well-being in the workplace objectively and globally. The unique score generated provides an indication of potential human risk.

This research and its practical implementation have demonstrated the importance of personal-data protection and the need to work harder to maintain employees' digital trust while using a digitized tool.

Development of a new app that was used for the first time to regularly assess ill-being in several companies.

The social implication of this research is to contribute to health policies related to well-being in the workplace.

To the authors’ knowledge, this is the first time that a software module measuring the human risk of an entire company has been embedded in Enterprise Risk Management (ERM).

This study aims to investigate how living lab (LL) activities align with responsible research and innovation (RRI) principles, particularly in artificial intelligence (AI)-driven digital transformation (DT) processes. The study seeks to define a framework termed “responsible living lab” (RLL), emphasizing transparency, stakeholder engagement, ethics and sustainability. This emerging issue paper also proposes several directions for future researchers in the field.

The research methodology involved a literature review complemented by insights from a workshop on defining RLLs. The literature review followed a concept-centric approach, searching key journals and conferences, yielding 32 relevant articles. Backward and forward citation analysis added 19 more articles. The workshop, conducted in the context of UrbanTestbeds.JR and SynAir-G projects, used a reverse brainstorming approach to explore potential ethical and responsible issues in LL activities. In total, 13 experts engaged in collaborative discussions, highlighting insights into AI’s role in promoting RRI within LL activities. The workshop facilitated knowledge sharing and a deeper understanding of RLL, particularly in the context of DT and AI.

This emerging issue paper highlights ethical considerations in LL activities, emphasizing user voluntariness, user interests and unintended participation. AI in DT introduces challenges like bias, transparency and digital divide, necessitating responsible practices. Workshop insights underscore challenges: AI bias, data privacy and transparency; opportunities: inclusive decision-making and efficient innovation. The synthesis defines RLLs as frameworks ensuring transparency, stakeholder engagement, ethical considerations and sustainability in AI-driven DT within LLs. RLLs aim to align DT with ethical values, fostering inclusivity, responsible resource use and human rights protection.

The proposed definition of RLL introduces a framework prioritizing transparency, stakeholder engagement, ethics and sustainability in LL activities, particularly those involving AI for DT. This definition aligns LL practices with RRI, addressing ethical implications of AI. The value of RLL lies in promoting inclusive and sustainable innovation, prioritizing stakeholder needs, fostering collaboration and ensuring environmental and social responsibility throughout LL activities. This concept serves as a foundational step toward a more responsible and sustainable LL approach in the era of AI-driven technologies.

Creativity has been positioned as a critical workplace competence, especially in societies in which conditions are rapidly changing. The fact that traditional educational processes oppress creativity is theoretically important. The purpose of the present paper is to theoretically map the process of teacher-directed learning and how the process oppresses creativity.

A theoretical paper in which a conclusion is drawn that there is a primary and secondary process of creativity oppression with traditional teacher-directed learning.

It is proposed in the present paper that the primary process of creativity oppression is that the pathway to a “high achieving pass” is for learners to make knowledge constructions that mirror that of the educator (rewarding non-creative learning outcomes). A secondary, silent and powerful mechanism of creativity oppression is where the learner does not “buy in” with the educator to accept their knowledge inculcation. The student here may indeed produce a creative learning outcome from the process, but they are likely to be judged for that work as a “low achieving pass” or a fail.

The paper seeks to identify the mechanism in which creativity oppression may accumulate over time until learner creativity is quashed.

To understand how organizations, public or private, must increase their productivity perception (PP), independently of the sector. This article aims to analyze PP in the digital transformation (DT) process to determine how it is affected by technostress (TS) and work engagement (WE), two concepts that seem to be forces opposing PP.

The authors use data from a questionnaire addressed to personnel in two organizations (public and private). The analysis applies partial least squares technique to the 505 valid responses obtained from these organizations. This analysis is based not on representativeness but on uniqueness.

The results suggest a positive, significant relationship between DT and PP. This article integrates DT and its effects on aspects of people's health, PP and WE. The model thus includes interactions of technology with human elements. In both business and administrative environments, PP is key to optimizing resources and survival of organizations.

DT processes are different and complex because every organization is different. The authors recommend expanding this study to other sectors in both spheres, public and private. Aligning the objectives of the institutions for aid with DT is also quite complicated.

This study contributes to improving participating organizations. It also provides government institutions with a clear foundation from which to encourage actions that promote the health and WE of their workforce without reducing productivity. In addition, this study adds novelty to the research line.

The authors have deepened this line of research by developing fuller knowledge of the relationships among novel and necessary variables in organizations. The authors provide complementary, different and inspiring value in addressing this line of research.

The author extends the work on diversity policy in UK higher education by centring the voices of Black and minority ethnic scholars and de-centring white comfort with the aim of a call to stop the pain that sanitised university diversity policies cause Black and minority ethnic scholars.

Using in-depth qualitative and auto-ethographic research methods, this paper engages with both respondents' narratives as well as the author's experience of carrying out the research within the walls of predominately white universities.

In order for universities to move beyond hollow and sanitised diversity, they must centre the voices of Black and minority ethnic scholars. Respondents spoke of their experiences of pain, and feelings of “taking up” space in predominately white universities. The author also discusses respondents' feelings towards diversity and inclusion policies such as the Race Equality Charter Mark.

The research is built on previous work on diversity by decentring white comfort.