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Introduction: The idea of sustainability has become increasingly popular across many industries. To meet the demands of the present without compromising the capacity of future generations to meet their requirements, sustainable organisations prioritise integrating environmental, social, and economic aspects into their operations.

Purpose: To analyse the inter-relationship between sustainable organisations, high-potential employees (HPEs), and blended learning (BL) effectiveness. Organisations can gain a competitive edge, spur innovation, and contribute to a more sustainable and inclusive future by incorporating sustainability into their operations and offering sustainable workspaces.

Design/methodology/approach: This research approach offers a thorough understanding of the connections between sustainable organisations, HPEs, and workspaces by combining a literature review of 77 research papers, case studies, and surveys.

Findings: The dedication to sustainability draws high-potential workers and environmentally aware customers who favour supporting socially conscientious businesses.

Practical implications: The study provides valuable implications and suggestions for businesses looking to improve their sustainability and recruit top talent. These proposals should include the techniques for integrating sustainability into organisational culture, employee engagement programmes, talent recruiting and retention tactics, and designing environmentally friendly workspaces.

Originality/value: This research approach offers a thorough understanding of the connections between sustainable organisations, HPEs, and workspaces by combining literature reviews, case studies, surveys, interviews, and data analysis.

Intersectionality addresses complex avenues of oppression that emanate at the intersections of one’s identities. However, the intersectional framework assumes static identities, which are increasingly being acknowledged for their fluidity. This research explored the extent of the fluidity of social identities to draw implications for the application of the framework in research.

27 participants from a post-graduate elective course on diversity and inclusion identified their significant social identities, and submitted a write-up using hermeneutic phenomenology in which the participants shared their lived experiences of the fluidity of their social identities in different spaces they occupy or find themselves in.

Fluidity-triggering stimuli in different environments and their associations with identity-related motives were uncovered using thematic analysis. Stimuli operating at micro-, meso- and macro-levels rationally explained identity fluidity. However, in addition to types, intensity and frequency of stimuli, psychological factors, such as identity status, were decisive in determining the degree of generalization of stimuli across individuals and spaces that significantly influenced identity fluidity.

This research explored the extent of the fluidity of social identities to draw implications for the application of the intersectional framework in research. The findings contribute to future research by identifying limitations of the intersectional framework based on the fluidity of social identities arising from environmental stimuli that operate at micro-, meso- and macro-levels, and the extent of psychological generalization of these stimuli across spaces.

This study aims to integrate and extend leading contemporary underpinning frameworks such as the Stimulus Organism Response (S-O-R) model, Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT) to assess the determinants of M-commerce usage during COVID-19 times. Besides direct effects, the study examines the mediating role of behavioral intention in affecting the relationship between a few external stimuli, internal states (of the organism) and M-commerce usage (the response). The study has also examined the moderating role of habitual behavior in the relationship between behavioral intention and M-commerce usage.

Data were gathered from 312 customers through an online survey using a structured questionnaire. PLS-based SEM, using Smart PLS 4.0, was employed to calibrate the measurement and structural models.

The study found that stimuli like social influence, perceived ease of use and perceived value substantially affected M-commerce usage. Behavioral intention has been found to mediate these cause-and-effect relationships partially or fully among the subject constructs. Additionally, a significant negative but weak moderating impact of habit (or habitual behavior) on the relationship between behavioral intentions and M-commerce usage has been corroborated.

Several studies have investigated the factors influencing the adoption and continued usage of M-commerce services while appealing to diverse theoretical frameworks. However, more research has yet to be expended to arrive at an integrated explanation grounded in these theoretical frameworks to examine the dynamics of M-commerce usage in tempestuous times like the COVID-19 outbreak. The most significant (counterintuitive) findings have been suppressing the effects of otherwise crucial elements like perceived security and habit in prompting M-commerce usage in the face of the socio-psychological pressures stemming from COVID-19 restrictions and consumers' lack of digital readiness. The study's outcomes offer several theoretical and practical implications for researchers, managers, practitioners, businesses and policymakers to develop effective strategies to mature M-commerce usage among the masses, especially during unusual times like COVID-19.

Leadership is key to building a culture of continuous learning within organizations. This study aims to explore the pivotal role of leadership in creating a culture of constant learning within organizations by bibliometric and content analysis. It also introduces propositions and frameworks that emphasize the importance of fostering a growth mindset, encouraging knowledge sharing, promoting learning agility and leveraging technology to support lifelong development.

Using data from the Web of Science Core Collection, the author performed a complete analysis of publication features, collaboration networks and keywords in the field using VOSviewer software. Furthermore, drawing on social cognitive theory, this paper also presents propositions that integrate key concepts and strategies for fostering a culture of learning.

The data shows a large increase in publications on leadership and organizational learning, particularly since 2000, indicating an increasing interest and importance in this field. The author proposes leaders who demonstrate a commitment to continuous improvement and invest in learning resources empower their teams to embrace new challenges and explore innovative solutions. By fostering a culture of learning, organizations can enhance employee engagement, foster creativity and innovation and adapt more effectively to changing market dynamics.

This study offers a unique perspective on the role of leadership in driving learning and development initiatives. By implementing the principles, organizations can create a competitive advantage by cultivating a workforce that is agile, resilient and equipped to thrive in an ever-changing world.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

The perception of a situation or reality determines how one responds and awareness is the first step towards understanding, knowing or recognizing it. The majority of the public and the police may be familiar with the phrase ‘cybercrime’, but all of them are fully informed of the nature and scope of these crimes, as well as of the cybercriminals and cyber victims, which has an impact on how they see these issues. This study's main goal was to examine the perception and awareness of cybercrime among undergraduate youth studying in BBA or BCA courses. In this study, we discovered that young people's responses to cybercrime mostly depend on their perceptions of it and their awareness level. To accomplish the study's objective, a thorough examination of existing literature was undertaken. Primary data of 200 students were collected through Google Forms. Percentile analysis, correlation analysis and t-test are done to test the hypotheses. The results of this study may help college administrators better comprehend the mindset of today's youth as they develop laws and policies aimed at reducing cybercrime among students. The results of this study show that the youngsters surveyed have high levels of awareness and a good perception.

This article focuses on the assessment of entrepreneurship competence by selected vocational teachers in Italy. The exploratory research question addresses the extent to which entrepreneurship assessments are competence based, and the research seeks to identify fully fledged assessment programmes with both a formative and summative component, and the use of assessment rubrics. It also explores the extent to which entrepreneurship competence is referred to in school documentation and later assessed, and the tools and strategies used for such assessment.

This case study is part of a larger European research project promoted by Cedefop; in Italy it focused on six selected vocational IVET and CVET programmes and apprenticeship schemes. It used a wide range of instruments to ensure triangulation and multiple perspectives: analysed policy documents and undertook online interviews with experts and policy makers. At VET providers' premises it deployed: analysis of school documents; observations of learning environments; interviews and focus groups with (in schools) teachers, directors and vice directors, learners and alumni (in companies) instructors, company tutors and employers, apprentices and alumni.

Assessment tasks were rarely embedded within fully fledged assessment programmes involving both formative and summative tasks, and assessment rubric for grading. Most of the time, entrepreneurship programmes lacked self-assessment, peer assessment and structured feedback and did not involve learners in the assessment process. Some instructors coached the students, but undertook no clear formative assessment. These findings suggest institutions have a testing culture with regard to assessment, at the level of both policy and practice. In most cases, entrepreneurship competence was not directly assessed, and learning outcomes were only loosely related to entrepreneurship.

One limitation concerned the selection of the VET providers: these were chosen not on a casual basis, but because they ran programmes that were relevant to the development of entrepreneurship competence.

At the policy level, there is a need for new guidelines on competence development and assessment in VET, guidelines that are more aligned with educational research on competence development. To ensure the development of entrepreneurship competence, educators need in-service training and a community of practice.

So far, the literature has concentrated on entrepreneurship education at the tertiary level. Little is known about how VET instructors assess entrepreneurship competence. This study updates the picture of policy and practice in Italy, illustrating how entrepreneurship competence is developed in selected IVET and CVET programmes and apprenticeships.

School exclusion in England is highly gendered, racialised and classed. For instance, boys are three times more likely than girls to be excluded from school and certain groups, including Black Caribbean boys are subject to disproportionate levels of exclusion. Against this backdrop, I explore the context and consequences of exclusion from English mainstream schooling for young masculinities. The arguments presented also have broader international significance due to a global tendency towards punitive measures in schooling. Through bringing masculinities scholarship into conversation with childhood studies, this chapter aims to present a nuanced theorisation of young masculinities which foregrounds lived experience and is located within the interdisciplinary field of childhood studies. It examines ways in which exclusion and schooling in alternative settings, such as a Pupil Referral school, can shape the identities of boys and their subjectivities. The empirical data demonstrate that excluded boys face severe constraints arising from ways in which they are positioned. Drawing on original qualitative data, it is argued that boys who are categorised in this way demonstrate highly agentic ways of ‘doing boy’. This chapter is underpinned by two questions, firstly, how can we theorise boyhood and school exclusion in ways that recognise excluded boys as agentic and constrained subjects? Secondly, what possibilities for change might our theorisation reveal? This chapter concludes by arguing for intersectional masculinities and strengthened theorisation of childhood studies which explicitly recognises lived experience. Through this discussion, I seek to illuminate the emotional costs of school exclusion and insights into ways to achieve change.

The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.

In terms of methodology, this study adopts a mixed approach based on both inductive and deductive foundations. The goal is to develop a comprehensive theoretical framework regarding the feasibility and practical implementation of AA and to assess its impact on the ability to interact with stakeholders. In this research, the components of AA were identified through a meta-synthesis process. Subsequently, data on these variables were collected using a researcher-made questionnaire. Additionally, a standard questionnaire was used to measure the stakeholders' interaction capability. The study used partial least squares structural equation modeling for hypothesis testing. A total of 412 participants, consisting of financial managers and heads of accounting departments of capital market companies, were involved in hypothesis testing.

The results of this study indicate that AA has a significant and positive impact on companies’ stakeholder relationship capabilities. In other words, AA establishes a bidirectional flow of information, enabling companies to demonstrate a more appropriate response to the changing needs of their stakeholders.

To the best of the authors’ knowledge, this study represents the first research to present a framework for AA and examine its impact on companies' interaction capabilities with stakeholders. Consequently, the findings not only contribute to the expansion of theoretical literature in accounting and financial reporting but also provide multiple practical implications for capital market policymakers and standard setters regarding the potential consequences of AA.