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The purpose of this paper is to find out what role intermediaries have in facilitating communication with victims and prisoners at Parole Board (PB) oral hearings.

A survey was designed and administered to 39 PB members to find out their perceptions of, and experiences with, the use of intermediaries. Frequency tables and verbatim quotations are used to report the results.

Overall, participants had not experienced any use of intermediaries with victims or family members presenting victim personal statements at an oral hearing. Further, there had been limited use of intermediaries for prisoners attending oral hearings. Nevertheless, there was a good recognition of a range of communication needs that a prisoner might present with at a hearing. There was also general support for the use of intermediaries with some caution about possible delays to procedural fairness.

The early identification of communication support needs for prisoners and victims attending an oral hearing is essential. The PB should raise awareness with the PB Membership about the role of intermediaries. The PB should continue to develop guidance and policy surrounding intermediaries. Prison lawyers and HM Prison and Probation Service may require specialist training in identifying communication needs in vulnerable prisoners and identifying when a communication specialist might be required for an oral hearing.

To the best of the authors’ knowledge, this is the first published paper examining the role of intermediaries at PB oral hearings. It builds on the evidence base of the use of intermediaries in other criminal justice contexts.

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Witness-led techniques, informed by theory, have been recognized as best practice for eliciting information from cooperative eyewitnesses. This study aims to test a self-generated cue (SGC) mnemonic grounded in memory theory and explore the impact of three SGC mnemonics on subsequent recall performance.

Participants (N = 170) witnessed a live staged event and reported their recall using an SGC mnemonic (keywords only, event line or concept map) or control technique (other-generated cues or free recall only). These mock witness accounts were compared in terms of correct and incorrect details reported.

Fewer correct details were reported in the other-generated cue condition compared to the SGC event line (p = 0.018) and SGC concept map (p = 0.010). There were no significant differences between free recall alone and any other condition. The number of inaccurate details reported did not differ between conditions (p = 0.153). The findings suggest that high-quality free recall instructions can benefit recall performance above generic cues (e.g. other-generated cues) but using SGCs to support a structured recall (e.g. concept map or event line) may offer an additional recall benefit.

The findings support previous research that SGCs benefit recall beyond other-generated cues. However, by comparing different cue generation techniques grounded in the literature, we extend such findings to show that SGC generation techniques are not equally effective and that combining SGCs with structured recall is likely to carry the greatest benefit to recall.

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.