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This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

This paper aims to investigate whether patterns of human resource management (HRM) are converging or diverging across the globe.

The topic is analysed through a review of existing literature in the space, introducing the drivers for MNCs to seek the global integration of HRM practices, as well as the strategies MNCs may use for practice transfer. The debates of convergence and divergence in relation to HRM practices are then discussed in further detail whilst focusing on two key areas impacting these debates: the cultural factors and the institutional, political and economic factors.

This paper suggests that patterns of HRM practices are not converging to one set of best practices approach, and there are numerous other factors which influence convergence, such as local business systems, legal practices and cultural differences. This paper suggests that there is a mix of some HRM practices converging due to MNC influence, whereas others continue to diverge.

A holistic discussion is held on the theory of convergence and divergence, which will benefit HR professionals in assessing the state of convergence in their own organisation and common pitfalls to be wary of.

The study examines the project success factors for leadership behavioural practices and communication impacting project success, providing empirical evidence to address the challenges in the digitalized environment in the Australian construction sector.

A quantitative approach was employed to collect survey data from 109 project managers and followers (project engineers, supervisors, team members, and senior managers) with diverse project management experience in the construction sector. An exploratory factors analysis/multivariate regression/relative importance index/t-test was used to identify the key project success factors and validate the study's results.

Data analysis identified four key project success factors: (1) Relationship Management, (2) Leading by Example, (3) Self-Management, and (4) Effective Communication, along with seventeen “behavioural practices attributes” impacting project success positively and significantly and emphasizing inclusiveness, relationship building, self-feedback objectivity, sharing information, collaboratively resolving disputes, and controlling emotions that significantly impact project success.

The study's results will address the industry's challenges in the complex digitalized environment and specific issues experienced in the construction industry: delays and inefficiencies, supply chain management, communication barriers with multicultural workforce and safety protocols implementation, regulatory and safety compliance, infrastructure demands, skills shortages, sustainability, and new technology adoption to achieve project success.

The quantification of research findings, employing an innovative approach, underscores the distinctive nature of this study. The key success factors will help formulate innovative practices using stakeholder analysis, communication plans, conflict resolution strategies, promoting collaboration, safety leadership, providing cultural awareness, and enhancing the decision-making process to face challenges in the construction sector.

In this collaborative autoethnographic study, four faculty members in a US-based Doctor of Education (EdD) program reflected individually and collectively in the authors’ community of practice through reflective journaling, self-reflection and discussion sessions to analyze the individual stories critically. This study aims to examine the influence of the authors’ involvement with an EdD program on the academic approaches to teaching, research and mentoring EdD students.

Professional practice doctorates have emerged in response to the growing need for practitioners to use evidence for continuous improvement. Although the literature has highlighted faculty members as change agents redefining the EdD as a professional practice doctorate, minimal research has explored how their involvement in such design work may affect their academic practices.

The authors perceived the involvement with the EdD program as transforming the faculty practices in five ways (i.e. shifting the epistemologies, embracing practice-based pedagogies, engaging in practice-based research, mentoring scholarly practitioners and intentional community building) and creating a shared vision of preparing scholarly practitioners.

The authors draw implications for redesigning EdD programs through participation in a faculty community of practice, prompting faculty to shift their practices to better support scholarly practitioners and affecting their identity as teachers, mentors and program developers.

While operational performance is important for a company's competitiveness and profitability, this study claims that procurement may be required to drive operational performance. This study aims to focus on how procurement practices is related to operational performance among selected manufacturing firms.

The model was tested on a sample of 329 manufacturing firms in clothing and textiles, chemicals and plastics, food and beverages processing, wood processing, metal processing and pharmaceutical manufacturing industries in a developing economy.

The results indicate that firms with higher and optimal level of procurement practices achieve higher levels of operational performance. Regardless of the H1 rationale, this study suggests that increasing procurement techniques has a limit in terms of improving operational performance. This study establishes that extreme level of procurement practices is associated with decreasing operational performance.

This study calls attention to how managers can guide organizations in refining their procurement strategies and practices; there is the need to strive to strike a balance between diversification and efficiency in procurement.

Manufacturing firms are often integral parts of local communities. The decisions they make regarding procurement practices can impact the economic health of these communities. Striking a balance between diversification and efficiency can contribute to sustainable business practices that benefit both the company and the local community.

As the main contribution, this study brings the additional perspective that extreme level of procurement practices is associated with decreasing operational performance.

This study attempts to explore the association between circular economy implementation and sustainability performance for the textile industry in Vietnam. This study also investigated the influences of corporate green commitment on implementing circular economy practices as well as the moderating effect of corporate green efficacy on the relationship between corporate green commitment and circular economy implementation.

The circular economy practices in the study were divided into three categories: internal environmental management, eco-design, and investment recovery. Sustainability performance consists of economic performance, environmental performance, and social performance. A questionnaire survey on Vietnam’s textile companies was conducted in the study to test the proposed research framework.

Research findings reveal that corporate green commitment significantly influences the implementation of circular economy practices, and circular economy practices have significantly positive influences on sustainability performance. Corporate green efficacy significantly moderates the association between corporate green commitment and circular economy implementation.

As one of the first empirical studies focusing on the circular economy issues in Vietnam’s textile industry, this study extended the understanding of the antecedents and consequences of implementing circular economy practices. The research results are theoretically and practically meaningful.

Why does a group general practice need a formal management structure? During my 14 years in general practice, it has become increasingly recognised that GP's do need skills in managing what is, after all, a business. This has led to an increased emphasis on this aspect of general practice in vocational training and to a variety of courses and seminars for GP's in aspects of it, particularly financial ones. There seems, though, to have been very little discussion on the actual structure of management within general practice and, with the increasing complexity of GP practice, it seems to me that a clear management structure is necessary both to utilise skills already possessed and to develop further skills within a practice for the future.

The objective of the research is to assess the degree of adoption of high‐involvement nursing work practices in long‐term care organizations. It seeks to determine the organizational and workplace factors that are associated with the uptake/adoption of ten selected human resource high‐involvement employee work practices.

A survey questionnaire was sent to 300 long‐term care organizations (nursing homes) in western Canada. Results from 125 nursing home establishments (43 percent response rate) are reported herein.

Of the ten high‐involvement nursing work practices examined, employee suggestion and recognition systems are the most widely adopted by homes in the sample, while shared governance and incentive/merit‐base pay are used by a small minority of establishments.

The uptake of high‐involvement nursing work practices is not adopted in a haphazard fashion. Their uptake is variously associated with a number of establishment and workplace factors, including the presence of a supportive and enabling workplace culture.

The objective of this research is to examine the extent and degree of adoption of high involvement work practices in a sample of long‐term care establishments operating in the four provinces of western Canada.

The East London Clinical Guidelines Project aims to improve clinical effectiveness by disseminating locally developed guidelines linked to research evidence to inner city primary health care teams. Practice‐based educational sessions combined with audit are offered to help practices implement the guidelines. This paper reports on the baseline and one‐year audit results following facilitation and implementation of coronary heart disease guidelines.

This study aims to investigate the relationship between high-commitment human resource management (HCHRM) practices and emigration intentions in a developing country context. It further examines the mediating roles of perceived organizational support (POS) and job satisfaction in this relationship.

Using the survey method, data were collected online from 407 employees. Structural equation modeling (SEM) in Amos v. 23 was conducted to scrutinize the structural relationships among the variables.

The study revealed that HCHRM practices do not directly impact emigration intentions. However, they do significantly influence POS, which, in turn, has a positive effect on job satisfaction. Consequently, HCHRM practices indirectly affect emigration intentions through the serial mediation of POS and job satisfaction.

While this study provides valuable insights into the intricate dynamics of HCHRM practices, organizational support, job satisfaction and emigration intentions, it has certain limitations, such as its specific focus on Kosovo and its reliance on cross-sectional data. Future research could explore these relationships in diverse settings and use longitudinal designs for a more profound understanding.

To the best of the authors’ knowledge, this study represents the first empirical investigation into the connection between HCHRM practices and emigration intentions within a developing country context. It underscores the significance of considering not only specific HRM practices but also broader contextual factors and mediating mechanisms, shedding light on how HCHRM practices influence employee intentions to emigrate. The findings provide a unique perspective for organizations and policymakers dealing with emigration challenges in developing countries.