Taiki Matsuura, Anne Klee, Holly Heikkila, James Cooke, Ellen Edens and Robert Rosenheck
Religion and spirituality (R/S) are recognized components of recovery-oriented mental health services. This study aims to present a clinically focused tool for assessing R/S…
Abstract
Purpose
Religion and spirituality (R/S) are recognized components of recovery-oriented mental health services. This study aims to present a clinically focused tool for assessing R/S interest among veterans with serious mental illness (SMI).
Design/methodology/approach
A questionnaire including 39 items was developed by experienced chaplains and mental health clinicians and administered to modest pilot sample of 110 participants in a recovery-oriented program at a medical center of the US Veterans Health Administration (VHA).
Findings
Altogether 40 (37%) participants said they would like R/S issues to be a greater part of their treatment (i.e. very or extremely). A screening tool to identify veterans for referral to R/S focused interventions was developed based on the selection of the five items most strongly loading on the strongest factor in a factor analysis.
Research limitations/implications
First, the identification of items for the survey was made on the basis of clinical experience with issues discussed by veterans in a VA recovery-oriented program and thus are based on clinician experience and their association with a stated desire for more R/S in their treatment. Since no gold-standard measure of “religion/spirituality” has been universally established and validated, this method, though imperfect, was accepted as practical and as having face validity. Furthermore, the sample size, while substantial, was limited and was not representative of the general population. Again, this was a pilot study of a unique effort to identify R/S issues of greatest relevance in a recovery program for people with SMI.
Practical implications
In this SMI sample, 36% of the participants said that they would like more R/S to be incorporated into their treatment. Factor analysis showed the desire for uplifting religious/spiritual community to be the predominant factor and formed the basis for a five-item screening tool that can be used to briefly identify services needs in this area of recovery.
Social implications
This screening tool can help incorporate religious and spiritual issues into mental health treatment, and area of importance that is often neglected. The results could help destigmatize this area of recovery practice for people with SMI.
Originality/value
This R/S survey of SMI adults suggests that over one-third of the participants in a pilot sample in a recovery-oriented program would like more R/S emphasis in their treatment. Factor analysis showed the desire for uplifting religious/spiritual community to be the predominant factor.
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Selena Aureli, Eleonora Foschi and Angelo Paletta
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use…
Abstract
Purpose
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.
Design/methodology/approach
Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.
Findings
The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.
Research limitations/implications
The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.
Practical implications
The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.
Social implications
The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.
Originality/value
The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.