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This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Parental advocacy is an emerging area of research and policy interest in Wales and across the UK. Although there is little research in the UK context to date, international research has indicated that parental advocacy can improve the relationship between parent and professional in the field of child protection social work. This paper aims to ascertain how the implementation of a parental advocacy programme supports parents to play a meaningful role in decision-making when children’s services are working with them and their families.

This study used interviews, surveys and focus groups to obtain qualitative data from 18 parents, seven parent advocates, two advocacy managers and four social workers, to explore the potential impact of parental advocacy on decision-making. The study identified challenges in implementing parental advocacy, particularly relating to awareness of the service. Participants also discussed experiences of the child protection system and how parents are supported by advocates.

Despite challenges surrounding implementation, initial findings were encouraging, and generated examples of how parental advocacy services have helped parents to understand children’s services and develop relationships of trust with social care professionals. In doing so, this study identified potential mechanisms that may be useful to support future service delivery.

This paper and research is novel as it explores parental advocacy within the Welsh context. Although there has been research conducted into parental advocacy, this has largely come from the USA. This research comes from the evaluation of an innovative and promising parental advocacy scheme in Wales.

Studies on the work integration of persons with disabilities (PwD) and the role of social dialogue therein are scarce. The study examines how the different systems of workers’ representation and industrial relations in Slovakia and Norway facilitate PwD work integration. Taking a social ecosystem perspective, we acknowledge the role of various stakeholders and their interactions in supporting PwD work integration. The paper’s conceptual contribution lies in including social dialogue actors in this ecosystem.

Evidence was collected via desk research, 35 semi-structured in-depth interviews with 51 respondents and stakeholder workshops in 2019–2020.

The findings from Norway confirm the expected coordination of unions and employers in PwD work integration. Evidence from Slovakia shows that in decentralised industrial relations systems, institutional constraints beyond the workplace determine employers’ and worker representatives’ approaches in PwD integration. Most policy-level outcomes are contested, as integration occurs predominantly via sheltered workplaces without interest representation.

This paper identifies the primary sources of variation in the work integration of PwD. It also highlights opportunities for social partners across both situations to exercise agency and engagement to improve PwD work integration.

By integrating two streams of literature – social policy and welfare state and industrial relations – this paper examines PwD work integration from a social ecosystem perspective. Empirically, it offers novel qualitative comparative evidence on trade unions’ and employers’ roles in Slovakia and Norway.

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 purpose of this paper is to place on record the impact made on government policy and research by Autism Cymru, a small charity that existed in Wales between 2001 and 2014. The success of Autism Cymru resulted directly from philanthropic funding, applied with strategic vision and genuine ambition.

A retrospective, chronological viewpoint highlighting the creative process, drawing upon records held by the charity.

Autism Cymru initiated the concept and played a crucial role in steering the development of government policy for autism in Wales between 2001 and 2011. The charity also drove forward the initiative, which led to the establishment of the Wales Autism Research Centre at Cardiff University in 2010. This paper demonstrates that with astute philanthropic support, small learning disability/autism charities can elicit structural and sustainable change at the national level, leading to wide-ranging benefits for the communities they represent.

The strategic approach taken over 20 years ago in Wales by Autism Cymru, which led to the Welsh Government’s ASD Strategic Action Plan for Wales (Welsh Government, 2011), set in place a national policy model, which was then followed by The Scottish Strategy for Autism and the Northern Ireland Autism Strategy (Department of Health, 2013>; Scottish Government, 2011). The insightful and tenacious method used by Autism Cymru remains relevant today, demonstrating that any small charity supported by shrewd philanthropic funding can punch well above its weight by taking a planned, ambitious and strategic approach to policy, research and practice.

Family policy is an area where policy transfer has garnered a lot of attention lately. A growing body of research demonstrates policymakers' interest in and willingness to adopt foreign family policies. However, previous studies have tended to neglect the second mechanism of policy transfer: resistance. This manuscript aims to address this research gap by exploring both the willingness and resistance to policy transfer in Czech and Korean childcare and leave policies.

This study employs a qualitative research design, incorporating structured expert interviews instrumental in in-depth thematic analysis.

The analysis shows that policymakers in both countries demonstrated interest and willingness to transfer family policies, albeit employing different strategies and to varying extents. Moreover, the two countries exhibited significant differences in resistance to family policy transfer, with resistance in the Czech Republic being more frequent and effective. Resistance is directed towards both forced and voluntary transfers, although it isn't always against transfers that require a paradigm change. Policy transfer and non-transfer can concurrently be perceived as threats.

The study concludes that integrating both policy transfer and resistance in the analyses helps to shed light on cross-national differences in family policy change and contributes to a more nuanced portrayal of the world of policy transfer in this policy field.

This paper aims to examine the antecedents of adoption intention of profit-sharing investment deposits (PSID) among Moroccan customers.

Applying an extended version of diffusion of innovation (DOI) theory and using a non-probability sampling technique with convenience approach, a quantitative survey was developed and administered to 171 Islamic banking users. Structural equation modeling was then used to evaluate the significance of relationships between the various variables under study using SPSS 21.0 and AMOS 26.0 statistical packages.

Empirical findings of the structural analysis indicated a significant direct relationship between adoption intention and six out of seven variables: perceived relative advantage, perceived compatibility, perceived complexity, perceived risk, religiosity and social influence, all of which had a significant effect on Moroccan customers’ intention to invest their funds in profit-sharing based deposit instruments, whereas customer awareness exerted an insignificant positive effect.

The absence of a longitudinal study tracking the actual adoption behavior is the main limitation of this study. Furthermore, data were collected solely from Islamic banking users. Finally, despite being insightful, the empirical findings should be generalized with caution since the sample was purposely selected by the banks’ management.

This study implied that participatory banks should pay substantial attention to risk perceptions, as PSID adoption intention is typically inhibited by high perceived risks associated with these products. Moreover, this study provides great indications to Moroccan regulators and policymakers on a number of issues related to this emerging business.

To the best of the authors’ knowledge, this paper represents the first attempt to confirm the effectiveness of the Rogers’ DOI in examining the intention to adopt a financial innovation in the Moroccan context. It is also the first of its kind to address customers’ apprehensions regarding profit-sharing investment products.

This paper – the final paper of a series of three – aims to discuss the implications of the findings from a service user needs assessment of people experiencing homelessness in the Northwest of England. It will expand on the previous paper by offering a more detailed analysis and discussion of the identified key themes and issues. The service user needs assessment was completed as part of a review of local service provision in the Northwest of England against the backdrop of the COVID-19 pandemic.

Semi-structured questionnaires were administered and used by health-care professionals to collect data from individuals accessing the Homeless and Vulnerable Adults Service (HVAS) in Bolton. The questionnaires included a section exploring Adverse Childhood Experiences. Data from 100 completed questionnaires were analysed to better understand the needs of those accessing the HVAS.

Multiple deprivations including extensive health and social care needs were identified within the cohort. Meeting these complex needs was challenging for both service users and service providers. This paper will explore key themes identified by the needs assessment and draw upon further comments from those who participated in the data-gathering process. The paper discusses the practicalities of responding to the complex needs of those with lived experience of homelessness. It highlights how a coordinated partnership approach, using an integrated service delivery model can be both cost-effective and responsive to the needs of those often on the margins of our society.

Data collection during the COVID-19 pandemic presented a number of challenges. The collection period had to be extended whilst patient care was prioritised. Quantitative methods were used, however, this limited the opportunity for service user involvement and feedback. Future research could use qualitative methods to address this balance and use a more inclusive approach.

This study illustrates that the needs of the homeless population are broad and varied. Although the population themselves have developed different responses to their situations, their needs can only be fully met by a co-ordinated, multi-agency, partnership response. An integrated service model can help identify, understand, and meet the needs of the whole population and individuals within it to improve healthcare for a vulnerable population.

This study highlighted new and important findings around the resilience of the homeless population and the significance of building protective factors to help combat the multiplicity of social isolation with both physical and mental health problems.

The discussion provides an opportunity to reflect on established views in relation to the nature and scope of homelessness. The paper describes a contemporary approach to tackling current issues faced by those experiencing homelessness in the current context of the COVID-19 pandemic. Recommendations for service improvements will include highlighting established good practices including embedding a more inclusive/participatory approach.

The authors investigate how COVID-19 has influenced the amount, type or topics of abuse that UK politicians receive when engaging with the public.

This work covers the first year of COVID-19 in the UK, from March 2020 to March 2021 and analyses Twitter abuse in replies to UK MPs. The authors collected and analysed 17.9 million reply tweets to the MPs. The authors present overall abuse levels during different key moments of the pandemic, analysing reactions to MPs by gender and the relationship between online abuse and topics such as Brexit, the government’s COVID-19 response and policies, and social issues.

The authors have found that abuse levels towards UK MPs were at an all-time high in December 2020. Women (particularly those from non-White backgrounds) receive unusual amounts of abuse, targeting their credibility and capacity to do their jobs. Similar to other large events like general elections and Brexit, COVID-19 has elevated abuse levels, at least temporarily.

Previous studies analysed abuse levels towards MPs in the run-up to the 2017 and 2019 UK General Elections and during the first four months of the COVID-19 pandemic in the UK. The authors compare previous findings with those of the first year of COVID-19, as the pandemic persisted, and Brexit was forthcoming. This research not only contributes to the longitudinal comparison of abuse trends against UK politicians but also presents new findings, corroborates, further clarifies and raises questions about the previous findings.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-07-2022-0392

The slow food movement has become increasingly widespread globally in recent years. This paper focuses on explaining how Turkish cuisine, which has a deep-rooted history, meshes with the slow food movement and how this movement affects consumer behavior.

Based on expert opinion analysis with academics knowledgeable about the food industry and gastronomy, this paper explores how the slow food movement in Turkiye is evolving and how consumers perceive it. Content analysis was applied to the data obtained from the personal interviews.

The authors find that the slow food movement creates a strong brand image for businesses that rely on emphasizing the responsibility to the ecological system while appealing to the five senses of consumers. It already shows great potential even in emerging markets where typical household discretionary income is modest.

Based on key theories regarding all sales activism cases, the authors have offered insights into the dynamics, motivations and techniques of the case. Ensuring the preservation of the slow food movement, framing and creating associations need to be examined.

Slow food is a movement that emerged against the standard, fast, tasty, but unhealthy products of the fast-food industry. It entails product variety, local flavors and preference for the single-flavor focus embedded in the fast-food movement. The movement started with considerations of gastronomy and later was institutionalized as a social movement phenomenon. Later, it expanded its base to activism, targeting various social issues.