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This case study focuses on an alternative minimum-security model, the Safety Income (SI) Model, representing a nuanced departure from both established policies and UBI. StI is a welfare system that supplements households earning below the standard median income with 50% of the difference between the standard median and their current earnings. The quantitative case study presents the set-up of SI and assesses the cost of its implementation in South Korea. By employing a computable general equilibrium model method, the study compares the impacts of SI, UBI and the existing scheme in South Korea on income disparities, labor market outcomes and Gross Domestic Product.

In the past decade, the Universal Basic Income (UBI) concept has gained international significant traction as a potential remedy for poverty and inequality. However, the practical implications of UBI implementation remain under extensive debate. It is unclear if UBI is an effective model for poverty alleviation.

The analyses show that SI outperforms the other two welfare systems across all studied economic indicators. SI demonstrates more substantial reductions in income inequality compared with UBI and the existing scheme, minimal impact on unemployment rates compared with other schemes and a relatively modest decrease in GDP, making it a more favorable choice for South Korea when developing the minimum-security system within the specified budget constraint.

This research contributes to the discourse surrounding basic income, economic security, poverty alleviation and inclusive social policies.

Along with the national government's expectation transformation, administrative system reform, economic transition, social demand structure's upgrading and population change, these negative effects are turning increasingly obvious and thus become huge powers that push the reform of traditional elite sports development mode forward. Against this background, in order to make this reform better adapted to China's reality and future development, the chapter suggests that Chinese traditional elite sports development mode should shift its driving forces of development from single to multiple, change its administrative system from government-oriented to society-oriented, develop its training concepts from instrumentalism to humanism, improve its construction of development from unbalanced to balanced and alter its effectiveness of development from extensive to intensive so as to achieve sustainable development.

Mainland Tanzania has seen two decades of significant social policy reforms and transformations in its social and economic structures, whilst the country continues to grapple with persisting gender inequalities. This article examines Tanzania's social policy developments from a gender perspective. The authors analyse the level, reach and quality of social policy delivery to working-age women across the areas of health policy, social protection and employment policy during 2000–2021.

The article draws on qualitative research deploying the scoping review method. The data consist of diverse secondary materials, including academic publications, government policy documents, relevant statistics and other types of “grey” literature.

Tanzania has made significant advancements in the legal frameworks around welfare provision and has instituted increasingly gender-responsive government policy plans. The health and social protection sectors, in particular, have witnessed the introduction of large-scale measures expanding social policy implementation. However, social policy delivery remains two-tiered, with differences in provisions for women in the formal and informal sectors.

Social policy delivery and implementation have increased and diversified in Sub-Saharan Africa (SSA) during the new millennium, with a growing integration of gender-specific policy objectives. However, limited social policy scholarship has focused on the gendered effects of broader social policy models in SSA. The article remedies the concomitant knowledge gaps by examining various social policies and their impacts on working-age women in Mainland Tanzania. The authors also engage with the theoretical welfare regime literature and present an analytical framework for gender-sensitive assessment of emerging social policy models in the Global South.

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

This article challenges the prevailing view that a minimum income for the poor is only relevant to basic needs. It contributes to the discussion on the meanings of money by specifically focusing on the Italian Citizenship Income scheme as a case study.

A qualitative research design was developed and implemented in four regions of northern Italy. The analysis is based on 131 in-depth interviews with minimum income recipients.

The empirical analysis shows that money transfer has various meanings. Four dimensions are identified: functional, relational, protective, and emancipatory. The first two are connected to spending, while the latter two are related to self-identity. Although the four dimensions may overlap and coexist in the daily lives of minimum income beneficiaries, they are distinguished for analytical purposes.

The article presents a comprehensive analysis of the multiple meanings that minimum income can have for beneficiaries; meanings which are often not explicitly addressed in social policy studies. It goes beyond the equally important consideration of material needs by adding other meaningful aspects. This approach makes a different way of looking at cash transfers possible, and it provides elements useful for the design and analysis of minimum income policies.

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues.

The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers.

Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions.

This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.

This study aims to explore how university language students evaluate different sustainability themes and examine the overall relevance of ecological, social, cultural and economic sustainability dimensions in language education.

A questionnaire was designed to study Finnish university language students’ (n = 55) order of priority for sustainability dimensions and their sub-themes and the justifications for the priority orders using a mixed methods design. Qualitative content analysis was conducted using NVivo software, and weighted rankings were used to analyse the quantitative data.

The findings of the study showed that language students evaluated the social and cultural dimensions as the most relevant in language teaching. In all dimensions, students approached sustainability mainly by prioritising larger issues and advancing towards smaller ones. Most non-directional responses appeared in the economic dimension. In addition, individual prioritising and justification approaches varied between different sustainability dimensions.

To the best of the authors’ knowledge, no previous studies have examined language students’ evaluations of and justifications for all four sustainability dimensions. The results highlight the need to use multiple, holistic approaches and systems thinking to incorporate education for sustainable development.

The purpose of this study is twofold. The first objective is to identify the factors that affect Gen Z tourists' M-payment behaviour. Next, this study investigates the inter-relationship between Gen Z tourist’s perception of M-payment benefits, adoption behaviour, usage risk and future usage intention.

The sample comprised Malaysian Gen Z individuals (n = 326) who had experience using M-payment methods while travelling outbound. Given the complex nature of the model and the goal to predict and explain relationships within Gen Z's M-payment usage, partial-least square-structural equation modelling was used to assess the study framework and test the proposed relationships.

This study reveals significant influences on Gen Z tourists' behavioural intentions towards M-payment usage. Perceived benefits, performance expectancy, social influence and perceived trust positively impact behavioural intentions, while effort expectancy exhibits no significant effect. Furthermore, perceived trust is strongly influenced by perceived security, which also positively influences behavioural intentions. A mediated relationship is evident as trust mediating the effect of perceived security on behavioural intentions.

This study’s findings contribute to understanding the intricate relationships influencing Gen Z's M-payment behaviour and underscore trust's pivotal role in mediating the security–behavioural intention relationship.

This study is among the first to consider Mental Accounting Theory and the Unified Theory of Acceptance and Use of Technology as crucial underpinning theories in comprehending the intricate relationships that influence Gen Z travellers' perceptions and behaviours concerning M-payment systems.

The purpose of this study is to explore the contributions of peace and security to the self-development of educators in Syria. It focuses on understanding how these elements impact the equitable distribution of benefits, treatment, facilities and resources. The study aims to uncover the intricate relationship between a secure, peaceful educational environment and the personal and professional growth of educators, thereby shedding light on how these factors synergistically enhance the educational landscape in Syria.

This study employs the Partial Least Squares Structural Equation Modelling (PLS-SEM) method for data analysis. Data were gathered through an online survey distributed to 472 Syrian educators from 14 provinces. The questionnaire, provided in Arabic, consisted of sections on demographics, peace and security, religion and cultural values, core values for self-development and government intervention. The data were analysed using IBM SPSS for descriptive analysis and PLS-SEM for causal effect analysis, allowing for the modelling of latent variables and handling non-normality in small to medium-sized samples.

The study found a positive correlation between peace and security, government intervention and self-development among Syrian educators. However, government intervention was identified as a poor moderator due to the unfavourable connection between past government actions and current expectations. The findings challenge the government to be proactive in addressing issues and concerns related to fair treatment and creating a harmonious academic environment. Educators seek equality in support and assistance across various academic activities for their self-development.

The study’s primary limitation is the use of convenience sampling, as the researchers faced difficulties in disseminating the questionnaires due to being non-local. This might affect the generalizability of the findings. Future research could employ a more randomized sampling method and expand the scope to include more diverse educational settings. The implications of this study are significant for policymaking, suggesting that targeted government interventions are necessary to foster a supportive and secure environment for educators.

The study underscores the need for more effective government policies that prioritize peace and security in educational settings. These interventions are crucial for the well-being and development of educators, ultimately improving educational quality in Syria. Practical recommendations include continuous support for educators through professional development programmes and equitable distribution of resources. By fostering a supportive environment, educators can better contribute to the educational sector and broader societal development.

By highlighting the critical role of peace and security in educators' self-development, the study contributes to broader social stability and cohesion. It advocates for policies that address the diverse needs and challenges faced by educators in Syria, ensuring they are well-supported in their roles. Enhancing educators' well-being and effectiveness can lead to improved educational outcomes, benefiting students and contributing to the nation’s long-term social and economic development.

This study provides a unique contribution by focusing on the nexus of peace, security and self-development among educators in Syria, an area previously underexplored. The findings offer valuable insights into the specific challenges and needs of educators in a conflict-affected region. The research emphasizes the importance of a peaceful and secure educational environment for the professional growth of educators, offering a foundation for future studies and policy discussions aimed at enhancing the educational landscape in Syria.

This contribution responds to the call of various researchers for a shift in Responsible Management Education (RME) to adopt a more human-centered and less organizational-centered approach. Service learning (SL) is introduced as a possibility to offer didactical opportunities for participants to connect real-world experiences to system thinking in various ways. We suggest an approach called a “Prism of Reflections” to pique participants' hermeneutical, technical, and emancipatory interests so they can delve deeply into local social and environmental issues and be able to connect them to broader global issues as encapsulated in the Sustainable Development Goals (SDGs). We exemplify our method by demonstrating how students reflect on their experiences working at food banks, and how they relate to concerns of sustainability, poverty, and access to food. Our research suggests that this approach offers a way to situate organizational thinking and instrumental reasoning in a larger framework that considers the aims of hermeneutics, technical and emancipatory discourses. Our findings demonstrate that there are conflicts and dissonances when connecting intersubjective real-world perceptions to emancipatory interests and technical knowledge, particularly when it comes to challenges in the realm of food.