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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.

The family is one of the foundations of society; its significance for societal redistribution in modern societies, though, remains particularly unclear. A major reason for this is that theoretical approaches to societal redistribution have not adequately included family either in social philosophy or in welfare state theory. As a consequence, also empirical analyses of differences and developments in societal redistribution have not included family or only in as far as family is affected by other redistributive principles. This paper contributes to filling this theoretical gap.

This paper theorises family as a redistributive principle. With reference to the major theoretical concepts of redistribution, it identifies the relevant dimensions of family in societal redistribution and develops a typology of its inclusion in societal redistribution.

Approaches to redistribution are shaped by distinct concepts of equal or unequal exchange, the relevant actors they identify and by different understandings of the economy. These distinctions are central to understanding the position of family in societal redistribution. With reference to the major theoretical concepts of redistribution, this paper identifies the relevant dimensions of family in societal redistribution and develops a typology of its inclusion in societal redistribution. Further investigations might draw on this typology and detect the theoretical foundations of its conceptualisations and its similarities to and deviations from the developed types.

This paper provides a theoretical groundwork for theoretical and empirical investigations of societal redistribution and for better comprehending its international variation. It aims to initiate a fundamental rethinking of the usual understanding of societal redistribution that widely ignores family as a redistributive principle of its own.

This paper aims to introduce a novel structure for the physical internet (PI)–enabled sustainable supplier selection and inventory management problem under uncertain environments.

To address hybrid uncertainty both in the objective function and constraints, a novel interactive hybrid multi-objective optimization solution approach combining Me-based fuzzy possibilistic programming and interval programming approaches is tailored.

Various numerical experiments are introduced to validate the feasibility of the established model and the proposed solution method.

Due to its interconnectedness, the PI has the opportunity to support firms in addressing sustainability challenges and reducing initial impact. The sustainable supplier selection and inventory management have become critical operational challenges in PI-enabled supply chain problems. This is the first attempt on this issue, which uses the presented novel interactive possibilistic programming method.

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of unitarist managerialism. The article assesses the contemporary work and employment relations implications of mismanagement arising from a “second wave” of the New Right ideology from 2010 in the UK.

Responding to the Special Issue on Alan Fox, the article focuses on Alan Fox's book Man Mismanagement, considering industrial relations developments arising between the 1st (1974b) and 2nd (1985) editions relating to the political rise of the New Right. It reviews various literature that illustrates the contemporary IR relevance of the book and Fox's insights.

The New Right’s ideology has further fragmented work, disjointed labour rights and undermined collective industrial relations institutions, and macho mismanagement praxis is even more commonplace, compared to when Fox wrote Man Mismanagement. The stripping away of the institutional architecture of IR renders the renewal of pluralist praxis, like collective bargaining and other forms of joint regulation of work, a formidable task.

The value of the article relates to the identification of dramatic historical industrial relations events and change in the UK in Alan Fox's book Man Mismanagement, most notably relating to the rise to power of the Thatcherite New Right in 1979. Originality is evidenced by the authors’ drawing on Fox's ideas and assessing the implications of the “second wave” of the New Right in the contemporary industrial relations (IR) context of the 2020s under the conceptual themes of fragmented work, disjointed labour rights and undermined collectivism.

Based on the principle of equality, individuals with disabilities have the right to equal job opportunities and career advancements and to actively participate in the economy like other members of society. This study aims to provide an integrated description of discriminatory occupational practices and behaviours that individuals with disabilities face. This study followed the descriptive analytical approach to achieve the objectives. A questionnaire was used for data collection purposes.

The target population for this study was male and female employees with disabilities working in the Jordanian Government sector for the years 2019–2022 in all governorates of Jordan. The sample method used was purposive-convenient random sampling, and the size of the sample valid for statistical analysis was n = 1,043. Using the Statistical Package for Social Sciences (v26), a number of statistical tests were conducted to infer the features of the researched phenomenon.

This study found an overall moderate level (mean = 2.76) of practices and behaviours of job discrimination against individuals with disabilities in the Jordanian public sector. All proposed practices and behaviours were at moderate levels of agreement, with the highest discriminatory behaviours being in the areas of training and learning opportunities (2.88), followed by job performance evaluation (2.84), work leave and vacation (2.75), integration and social participation (2.74), career advancement and promotion (2.73) and, last, the distribution of tasks and responsibilities (2.61). Furthermore, it was found that there are significant differences in the levels of discriminatory practices and behaviours towards people with physical disabilities, individuals with visual impairments and psychological disabilities, new employees at work and those with a low level of education. In addition, employees at higher administrative levels (manager, deputy/assistant manager and head of department/division) and workers in the southern and central governorates are exposed to the highest levels of discrimination.

Lack of data: There is often a lack of reliable and comprehensive data on employees with disabilities, making it difficult for researchers to accurately study and understand the experiences of this population. Stigma and discrimination: People with disabilities often face stigma and discrimination, which can make it challenging for researchers to engage with them and collect accurate information.

Moreover, it was found that the main agencies to which cases of discriminatory practices towards individuals with disabilities working in the Jordanian public sector are reported are the direct managers/supervisors (n = 381), the ministry to which the institution/department belongs (n = 278) and the Higher Council for the Rights of Persons with Disabilities (n = 261).

Supporting social inclusion: Employment can provide a sense of purpose, identity and social inclusion for people with disabilities, which can have a positive impact on their disabilities and overall quality of life. Improving diversity and inclusion: The inclusion of employees with disabilities can contribute to a more diverse and inclusive workplace, where all employees feel valued and respected.

This study found that discriminatory practices against employees with disabilities in the Jordanian public sector were largely because of a lack of awareness of reporting mechanisms and negative attitudes towards individuals with disabilities. This study proposes solutions such as raising awareness among non-disabled employees, implementing penalties for discriminatory behaviour and updating legislation for the rights of individuals with disabilities.

The United Nations Convention on the Rights of Persons with Disabilities (2006) recognizes the right of disabled people to access work. Against this legislative backdrop, this study explores the strengths and weaknesses of the Italian system of targeted placement for disabled people, based on Law 68/1999, which delegates to regional authorities the management of the labor market. The examination centers on the perspective of companies, the primary stakeholders in the inclusion of persons with disabilities within organizational structures.

The article discusses the results of focus groups conducted with 28 managers of large, medium and small enterprises in Lombardy (Italy). Qualitative analysis was employed, and the results were structured using a simplified strengths, weaknesses, opportunities and threats (SWOT) analysis, incorporating practical recommendations.

The analysis leads to practical suggestions to improve the entire targeted placement process at the regional level, from selection and accompaniment to evaluation, such as improving the networking of local stakeholders who deal with the inclusion of disabled people, homogeneity of the procedures in different regions, making all employees aware of diversity management, etc. The territorial network and the welfare environment are particularly important in achieving a successful targeted placement and to promote an inclusive corporate culture.

This study is not representative of Italy as a whole, as it remains a qualitative investigation focused on a single region.

This contribution accomplishes an in-depth study of the law of labor inclusion of people with disabilities observed from the point of view of companies, which are still usually reluctant to integrate people with disabilities into their organizations or encounter difficulties in doing so.

The purpose of this paper is to investigate the influence of the rule of law, corporate governance and freedom of expression on the effectiveness of whistleblowing initiatives. This study interrogates the effectiveness of whistleblowing as a tool in combating economic and financial crimes, in political and corporate environments where good governance and the rule of law are firmly established and enforceable and where defamation is decriminalised.

The author conducted a comprehensive review of relevant textbooks, focusing on legal theories and concepts related to the research topic. This study analysed scholarly journal articles to gain insights into the current debates and research gaps. The author discussed seminal court decisions that have influenced the legal landscape pertaining to the research topic and reviewed newspaper publications to understand public opinion and societal implications related to the research topic.

To ensure effective whistleblowing as a tool of gathering information in combating economic and financial crime, good governance must be promoted, supremacy of law must be upheld, freedom of expression must be safeguarded and defamation must be criminalised.

This paper addresses a significant gap in the literature by examining the impact of criminal libel on whistleblowing, an area that has received limited attention in previous studies. The findings of this study have significant implications for policymakers, as they shed light on importance of the rule of law, good governance, freedom of speech and decriminalisation of defamation on effective implementation of an effective whistleblowing laws and policies.

This paper aims to assess the design of national-level flexible work arrangement (FWA) policies, evaluating their potential to serve as an effective resource for employees to work flexibly depending on how they set the stage for flexibility claims that will be subject to industrial and workplace dynamics.

Using a capability approach, the authors conceptualize and operationalize two aspects of FWA policy design, namely accessibility and availability. The authors' analysis allows for an understanding of how the availability and accessibility of national FWA policies explicitly and implicitly restrict or facilitate flexible working in a structural manner. The study focuses on countries with differing working time regimes and gender norms on work and care: the Netherlands, Spain and Slovenia.

The authors' findings highlight how FWA accessibility is broader when national policy is specified and FWA availability is not conditional to care. In Spain and Slovenia, access to FWAs depends on whether employees have care responsibilities, which reduces accessibility and reinforces gender imbalances in care provision. In contrast, the Netherlands provides FWAs universally, resulting in wider availability and accessibility of FWAs for employees regardless of their care responsibilities. Despite this universal provision, gender imbalances remain.

The originality of this paper lies in its conceptualization and operationalization of FWAs at the national level using a capability approach. The study adds to the existing literature on flexible working and provides insights for policymakers to design more effective FWAs.

Individual Placement and Support (IPS) is an evidence-based employment model, effective in supporting individuals with severe mental health difficulties to gain competitive employment. Irish mental health policy recognises its value and IPS is being rolled out in a national programme. Employment is recognised an important contributor to mental health recovery and social inclusion. However, research on IPS has tended to focus on competitive job outcomes. The purpose of this study was to explore the non-vocational outcomes of IPS in an Irish context.

A qualitative research approach was used to interview participants taking part in IPS within community mental health teams. Twelve interviews were included in the data analysis process which was informed by a thematic analysis approach.

Participants experienced increased confidence and positivity, both within a work context and whilst job seeking. More purposeful time use, participation in activities and engagement with society were also experienced by those employed and those at the job search stage of IPS.

This study contributes to the literature about the non-vocational benefits of IPS within an Irish context, highlights the mental health recovery benefits of taking part in IPS and supports the need for ongoing development of IPS throughout mental health services in Ireland.

This article reconstructs the conditions under which displaced persons are integrated into their workplaces with their hosts. It identifies the characteristics of this pathway and provides guidance on the support that should be provided to these people. This support is part of social responsibility. Theories on professional integration/labour market integration (LMI) have been categorised and then arranged in a logical order to determine the stages of this integration. Theories on professional integration support for refugees were also reviewed and examined in relation to this categorisation. Six stages characterise professional integration: getting a job, its sustainability and its wage adequacy, its security and sustainability, career continuity and employability, the fact of being a full and equal participant and being an integrated part of the workforce and the meaningfulness of that job. The level of professional integration marks the quality of this integration. Each level encompasses the previous levels. Displaced persons should be supported throughout their careers to go beyond technical and behavioural skills and take a more holistic view of their tasks to find meaning in their work. While most research focuses on getting a job as a characteristic of occupational integration, this study found five other characteristics that were ordered. It also links vocational integration with social responsibility and provides guidance on how to help displaced people reach the final stage of this integration.