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The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging the gap between theory and practice.

Using a systematic literature review, this study focuses on scholarly works published from 1992 to 2023, uses thematic analysis and engages with subject experts to craft a framework for ISE.

The study identified 39 sub-dimensions grouped into 13 core dimensions. These findings highlight the multifaceted impact on ISE, emphasizing its commitment to ethical, socially responsible practices and achieving lasting social impact through collaborative, innovative approaches guided by Islamic principles.

Limitations include regional focus, lack of longitudinal data and absence of quantitative testing for the framework. Future research should expand scope, use quantitative analysis and explore gender dynamics, policy implications and standardized impact metrics to enhance the framework’s robustness.

The study’s comprehensive framework aids ISE practitioners in aligning their ventures with Islamic ethics and social impact. As interest in ISE grows, particularly in Muslim-majority contexts, this research facilitates the integration of Islamic values into social entrepreneurship, addressing pressing societal challenges.

This study contributes to the field of ISE by proposing a meticulously crafted framework that synthesizes Islamic principles and social entrepreneurship concepts. It stands out as a unique endeavor that bridges the gap between theory and practice in ISE, offering practical guidance while enriching the scholarly discourse on the subject.

The purpose of this paper is to explore a novel storytelling approach that investigates lived experience at the intersection of motherhood/caregiving and Ph.D. pursuits. The paper contributes to the feminist tradition of writing differently through the process of care that emerges from shared stories.

Using a process called heartful-communal storytelling, the authors evoke personal and embodied stories and transgressive narratives. The authors present a composite process drawing on heartful-autoethnography, dialogic writing and communal storytelling.

The paper makes two key contributions: (1) the paper illustrates a novel feminist process in action and (2) the paper contributes six discrete stories of lived experience at the intersection of parenthood and Ph.D. studies. The paper also contributes to the development of the feminist tradition of writing differently. Three themes emerged through the storytelling experience, and these include (1) creating boundaries and transgressing boundaries, (2) giving and receiving care and (3) neoliberal conformity and resistance. These themes, like the stories, also became entangled.

The paper demonstrates how heartful-communal storytelling can lead to individual and collective meaning making. While the Ph.D. is a solitary path, the authors' heartful-communal storytelling experience teaches that holding it separate from other relationships can impoverish what is learnt and constrain the production of good knowledge; the epistemic properties of care became self-evident.

The article aims to elucidate how embracing Tropicália's conceptual framework can foster a more fluid and adaptive approach to organizing, transcending traditional boundaries and embracing diversity, innovation and creativity. The analysis encompasses various facets of organizational dynamics, including holdership, professional praxis, organizational ambiance, knowledge dissemination and diversity promotion. By examining Tropicália's reverberations in these areas, this article seeks to provide insights and perspectives that can contribute to the literature on organizational theory and practice, offering a rejuvenated and contemporaneous approach to the art of organizing.

This article explores the conceptual architecture of Tropicália, a Brazilian cultural and artistic movement, and its potential impact on contemporary organizational structures. By embracing Tropicália's essence, organizations can cultivate an adaptable and diverse ethos, free from traditional constraints. This analysis encompasses holdership as sustenance, professional praxis, organizational ambiance, knowledge dissemination and diversity promotion. Tropicália's potential to foster engagement, fuel innovation and shape an inclusive culture is examined. This article contributes a contemporary perspective to organizational theory, emphasizing the importance of integrating Tropicália's intellectual fabric for navigating the modern business landscape and fostering creativity and innovation.

The findings of this study highlight the potential impact of Tropicália on contemporary organizational practices. By embracing Tropicália's conceptual framework, organizations can foster a more fluid and adaptive approach to organizing, transcending traditional boundaries and embracing diversity, innovation and creativity. Tropicália's immersive and transformative esthetic experiences can create dynamic and inclusive organizational environments that encourage individual agency and stakeholder engagement. The analysis encompasses implications for holdership and management practices, organizational culture, collaboration and knowledge sharing, diversity and inclusion, innovation and creativity. Tropicália has the potential to foster employee engagement, drive innovation and create a more inclusive and adaptive organizational culture.

This article provides originality and value by exploring the potential ramifications of Tropicália on contemporary organizational esthetics. It offers a fresh and contemporary perspective on the art of organizing by drawing upon the unique conceptual framework of Tropicália. By embracing the principles of Tropicália, organizations can cultivate an organizational ethos that goes beyond traditional boundaries, fostering adaptability, diversity and innovation. The analysis encompasses aspects of organizational practices, including holdership, professional praxis, organizational culture and diversity and inclusiveness. The findings contribute to the existing literature on organizational theory and praxis, offering a rejuvenated perspective on organizing in the modern business landscape.

The purpose of this paper is to present the views of people living with dementia in extra care housing (ECH). This is a model of housing with care and support aiming to support older people, including those with dementia, to live independently. Previous research identifies benefits but is predominantly derived from third-party accounts, with the voices of those living with dementia in ECH significantly absent.

This study adopted a qualitative approach conducting 100 interviews across 8 ECH schemes in England. Over half of the interviews were conducted with people living with dementia and their families with the remainder involving staff and commissioners.

Findings suggest there are a range of benefits including owning your own home, having a safe, age friendly location with flexible support, social interaction and continuing to live as a couple. Challenges included availability of staff, flexible resourcing, loneliness and the advancing symptoms of dementia.

Despite efforts to create an inclusive, diverse sample, the participants were all White British. Participants involved were identified by gatekeepers, which may present some bias in the selection.

Whilst ECH offers benefits to people living with dementia, addressing the challenges is essential for effective dementia care. Improving staff training, promoting person-centred care and fostering an inclusive community are critical for enhancing residents’ well-being and quality of life.

This paper explored the lived experiences of residents and family members, providing new insight into the advantages and disadvantages of ECH for people living with dementia.

In this article, we examine the historical and cultural foundations of Nordic states’ strong contemporary social indicators to understand whether their successes can be replicated in other contexts.

We draw on a range of academic literature to frame a comparison of two regions’ cultural and theological roots, identifying contrasts to make arguments about prescriptions for contemporary welfare policy.

We find Nordic history contributes to a duty-based culture with strong cohesion and social trust. These cultural norms make palatable welfare policies with strong activation measures, while the US model prefers to avoid the latter because of its strong cultural orientation to rights and autonomy.

To mitigate differences between the Nordic states and other cultural contexts, policymakers seeking to replicate Nordic welfare successes should consider welfare programming that combines stronger activation policies with oversight and relational components that mitigate gaps in social cohesion.

We uniquely bring together the literature on comparative welfare policy and on religion and culture to understand the precursors of contemporary attitudes and their implications for welfare policy prescriptions.

The study explores the nexus between Ibu-Ubu boyhood initiation and the conservation of cultural heritage in Afikpo, Southeast Nigeria. The study is motivated by the rarity of such cultural conservation through initiation rites in an age of Christian-inspired culture terrorism against Igbo traditional religion, arts and relics.

The study adopted cultural anthropological research method. The boyhood initiation rite was studied through participant observation of the initiation between September and November 2017. As a cultural anthropological study, oral evidence was derived from the men who had undergone the rite. Through the oral evidence, interpretations were given to the material culture, monuments and heritage that have been conserved through Ibu-Ubu initiation rite.

The study discovered that amid the deluge of Christian-motivated culture terrorism and erosion of Igbo cultural arts, relics and heritage, the people of Afikpo have preserved most of their tangible and intangible heritage through the Ibu-Ubu boyhood initiation rites.

This study will assist in the reinvigoration of campaigns on environmental and heritage conservation in Igboland. It is sufficient to posit that Igboland is ridden with myriads of environmental and cultural terrorism, perpetrated by some Christian fanatics. The study reveals the relevance of the boyhood initiation rites in ensuring the preservation and conservation of Igbo cultural heritage in a century marked with fanatical Christian evangelism, culture-terrorism and destruction of both tangible and intangible heritages, which the Christians have labelled evil, barbaric and fetish.

This study aims to explore the constructs of spirituality (SP) and entrepreneurial performance (EP) and their measurements to identify their connections. Attending to the needs of entrepreneurs to face the current global crisis, this research establishes a framework that integrates SP to enhance EP.

This study focuses on a comprehensive literature review and a comparison between constructs to come across with the proposal of a conceptual framework.

For SP, spiritual well-being was found as a good measure which, to the best of the authors’ knowledge, has never been used in entrepreneurship. EP has been typically measured by economic indicators, but recently, noneconomic benefits and effects on stakeholders have also been considered, so an integrated approach is proposed. The main contribution is a framework called holistic entrepreneurial inventory (HEI), which integrates the main elements of the constructs in a matrix showing their interconnection. It is accompanied by a scorecard for entrepreneurs to identify strengths and weaknesses in SP and EP.

This is a theoretical research and proposal; further empirical research could help confirm the present conceptual findings.

To help entrepreneurs identify the areas where they would like to improve, understanding the connection between SP and EP, which are dynamic states in constant change.

EP has been mainly focused on exogenous causes. The HEI scorecard may give entrepreneurs a different perspective from the innermost part of their being.

This study aims to examine the influence of collectivism, brand prestige and brand identification on green brand loyalty among Generation Z and older generation travellers in India. Loyal consumers are essential for the long-term success of hotels.

A single cross-sectional design is used in the study, with a total of 277 Generation Z and 299 Older generation travellers surveyed directly at three different tourist destinations in India. The PLS-SEM approach is used to analyse the data.

The study’s findings showed that among Generation Z travellers, factors such as collectivism, brand identification and brand prestige play a significant role in shaping green brand loyalty towards hotels. Furthermore, we noted that collectivism directly influences brand prestige and identification. Conversely, for the older generation, the study did not substantiate the impacts of collectivism on green brand loyalty nor the relationship between brand identification and green brand loyalty.

This study uniquely contributes to the literature by revealing generational differences in the influence of collectivism and brand factors on green brand loyalty within the Indian hotel industry.

本研究探讨了集体主义、品牌声望和品牌认同对印度 Z 世代和老一代旅行者绿色品牌忠诚度的影响。 忠诚的消费者对于酒店的长期成功至关重要。

该研究采用单一横断面设计, 直接在印度三个不同的旅游目的地对总共 277 名 Z 世代和 299 名老一代旅行者进行了调查。 PLS-SEM 方法用于分析数据。

研究结果表明, 在 Z 世代旅行者中, 集体主义、品牌认同和品牌声望等因素在塑造酒店绿色品牌忠诚度方面发挥着重要作用。 此外, 我们注意到集体主义直接影响品牌声誉和认同。 相反, 对于老一代人来说, 该研究没有证实集体主义对绿色品牌忠诚度的影响, 也没有证实品牌认同与绿色品牌忠诚度之间的关系。

这项研究揭示了集体主义和品牌因素对印度酒店业绿色品牌忠诚度影响的代际差异, 对文献做出了独特的贡献。

Este estudio examina la influencia del colectivismo, el prestigio de la marca y la identificación de la marca en la lealtad a la marca ecológica entre la Generación Z y los viajeros de la generación anterior en la India. Los consumidores leales son esenciales para el éxito a largo plazo de los hoteles.

En el estudio se utiliza un diseño transversal único, con un total de 277 viajeros de la Generación Z y 299 de la Generación Mayor fueron encuestados directamente en tres destinos turísticos diferentes en la India. El enfoque PLS-SEM se utiliza para analizar los datos.

Los hallazgos del estudio mostraron que entre los viajeros de la Generación Z, factores como el colectivismo, la identificación de marca y el prestigio de la marca juegan un papel importante en la configuración de la lealtad hacia las marcas ecológicas hacia los hoteles. Además, observamos que el colectivismo influye directamente en el prestigio y la identificación de la marca. Por el contrario, para la generación mayor, el estudio no corroboró los impactos del colectivismo en la lealtad a la marca verde, ni la relación entre la identificación de marca y la lealtad a la marca verde.

Este estudio contribuye de manera única a la literatura al revelar diferencias generacionales en la influencia del colectivismo y los factores de marca en la lealtad a las marcas ecológicas dentro de la industria hotelera india.

Practitioners and management researchers have chorused the salvific tendencies of spiritual intelligence. Whilst the emergence of spirituality and its derivatives in the workplace is widely acclaimed, the conflict that exists between spiritual ideals and the capitalist ethos of modern organisations raises questions about dark manifestations. This incongruence necessitates the consideration of the misuse of spiritual intelligence.

This paper adopts conceptual lens and theoretical arguments to interrogate the assumption of absolute constructiveness that is accorded spiritual intelligence in its framing and discusses the potential of a dark side.

The dark side of spiritual intelligence is its deployment to achieve self-serving purposes, to harm, rather than to help others. More practitioners and management researchers must acknowledge that spiritual intelligence and workplace spirituality may have dark manifestations and incorporate this reality in the assessment of organisations and the individuals within them.

This exploratory article joins the sparse extant literature on the dark side of spiritual intelligence and workplace spirituality. It contributes to the literature by offering critical insights into spiritual intelligence and the need to integrate the potential for misuse in the existing models.