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This paper aims to identify thematic issues in public sector accrual accounting and financial reporting that learn from the past and provide lessons for the future by reflecting on the warnings in Olson et al.’s seminal 1998 book Global Warning.

Methodologically, this paper takes insights developed by an experienced pool of public sector accounting scholars and refines them via frames of thinking such as accountability, democracy, decision-making and governance. The discussion follows a medical analogy of an organ transplant in which the public sector was diagnosed as an ailing patient and a for-profit accounting system (business accrual accounting and reporting) has been transplanted to it as a cure. We discuss the relation of accrual accounting as a tool of neoliberal policies in the health sector (diagnosis ailment and organ transplant), technical issues regarding accrual accounting and those implementing it (technology of the transplanted organ) and the effects of that accounting on the public sector (the progress of the patient after the transplant).

From the topics and examples addressed, we conclude that the transplantation of business accounting and reporting to the public sector carries wider implications for large-scale accounting change and requires vigilance. Transplanting to new fields of accounting technology that is itself undergoing constant change may be more problematic and challenging than previously recognized.

Critical challenge and assessment of whether Global Warning’s concerns are still valid today and whether the public sector faces new “warnings” regarding its accounting and reporting.

This paper aims to construct a model explaining migrant health and well-being from a salutogenic perspective. Accounting for the relational, interactional factors impacting on the health of forced migrants, the “Relational Model of Sense of Coherence” combines elements from Antonovsky’s theory of salutogenesis with elements from Honneth’s theory of recognition.

The model has been developed from the empirical findings of a two-year qualitative study with 28 forced migrants in Austria. Besides initial and final surveys on the participants’ perception of health, health literacy and participation, data were gathered in a qualitative, participatory action research setting and analysed by the method of interpretative case reconstruction. The model is applied to the case reconstruction of a female refugee from Iraq explaining the dimensions impacting on her self-perceived status of health and well-being.

Next to consistency/comprehensibility and load balance/manageability persons need to experience participation/controllability as well as relatedness/self-confidence, recognition of rights/self-respect and social recognition/self-esteem to develop and/or maintain a strong, relational sense of coherence. All six dimensions contribute to feelings of meaningfulness; all components are necessary for a move towards the healthy end of the health-ease/dis-ease continuum.

The paper contributes to theory building in the fields of salutogenesis and recognition by developing a model based on an in-depth, participatory qualitative study with a vulnerable target group.

Children and youth who enter the care system have lower educational outcomes and university participation rates than their peers. This study aims to understand trend exceptions by examining the background of care-experienced undergraduates attending a research-intensive university in Canada.

Informed by social affordance theory, this study examined the presence of four indicators of stability (home, household occupants, school and legal status) during participants’ final three years of secondary education. Care-experienced undergraduates (N = 30) completed an online questionnaire. Associations between stability indicators, child welfare involvement in the final year of high school, educational outcomes and routes into higher education were analysed.

Stability across three to four indicators was experienced by 40% of participants, while 47% reported changes across three to four indicators. Only 20% had a change of school as compared to 47%–60% for other indicators. During their final year of high school, 73% of participants were supported by the child welfare system, with 50% being supported via a support program specifically for 16- to 18-year-olds. Stability scores were significantly lower for this latter subgroup compared to those who spent time in foster or group care and those who did not receive child welfare support during the final year of high school. Ninety percent of participants graduated from high school, 67% with the grades required to attend university. Three trajectories into undergraduate study were identified but could not be predicted using regression models.

This paper focuses on what has supported progression into a research-intensive university for care-experienced young adults and highlights the role of support programs for 16- to 18-year-olds.

The first objective is to investigate and determine the social capital development of students in online education. The second objective is to analyze the influence of social capital on students’ academic success and educational satisfaction. The third objective is to generate recommendations to foster social capital development.

A quantitative research approach is employed, with 264 respondents comprising students from colleges and universities in Malaysia. The data gathering instrument is an online questionnaire administered with the informed consent of participants. Data analysis is performed using structural equation modeling (SEM).

The results show that the faculty capital and peer capital components of social capital have not been compromised in online education, but the family capital component has declined. As such, it is concluded that there is a general decline in overall social capital in online education. These findings form the basis for recommendations on promoting social capital development among students in colleges and universities internationally.

This study focused on study periods during the COVID-19 pandemic where online learning and communication were strictly enforced, providing a unique opportunity to explore how students adapted their social capital development. However, this is not meant to be a representation of scenarios where students are given the option of either physical or online education or a combination of both.

Academic and institutional management implications are evident, and recommendations are made based on the findings.

The findings and subsequent recommendations have considerable social implications in terms of social sustainability of education practices and policies.

The COVID-19 pandemic that started in March 2020 and subsequent prolonged periods of physical lockdowns in many countries have forced colleges and universities that customarily practice classroom education to shift to online education temporarily. This situation created a novel “natural experiment” when classes or programs from the same college or university that are customarily conducted in classrooms (in person) were conducted online during the pandemic, thus contributing to the originality of the findings.

This research investigates mobile security awareness among university students in Hong Kong, who increasingly rely on mobile devices for their daily activities and academic needs. This research seeks to inform targeted educational strategies and policies to enhance mobile security practices among young adults, particularly in regions similar to Hong Kong, where mobile usage is extensively integrated into everyday life.

Utilizing an online survey, this research assessed the mobile security awareness of 407 university students from Hong Kong. The Mann-Whitney U-test and other statistical methods were employed to analyze differences in security awareness based on demographic factors such as IT background, gender, educational level and participation in mobile security courses.

The research revealed a generally high level of mobile security awareness compared to similar research in other regions. It also highlighted that despite no significant difference in awareness between genders, students from IT-related fields or those who participated in mobile security courses exhibit higher awareness levels. These findings underscore the impact of focused education and training on enhancing mobile security awareness.

This research contributes to the limited but growing body of literature on mobile security awareness from the end-user perspective, particularly among university students in the Asia Pacific region. It offers valuable insights for governments, educators and corporate policymakers worldwide, providing a basis for integrating mobile security education into broader academic and professional training programs.

This paper aims to document a novel course titled Harm Reduction Design Studio. The course introduced the harm reduction problem space to design students for designing objects, social worlds, infrastructures and ecologies that shape human and nonhuman social interactions within them.

Extending tenets drawn from social movements for harm reduction from the focus on drugs and habits begins the reparative work of undoing past harms, living well in the present and reducing future harms. This course introduces history, theory and practice of harm reduction in relation to health, well-being, social connection and safety.

The course was piloted from August to December 2024 in the Department of Science and Technology Studies at Rensselaer Polytechnic Institute in Troy, New York, USA.

Society-wide implications for mainstreaming harm reduction are far-reaching. For instance, the U.S. National Science Foundation has recently called for ways to “incorporate ethical, social, safety, and security considerations” into research design to mitigate potential harms of scientific research and amplify societal benefits. This course prepares students to think upfront about incorporating harm reduction into the design of technological artifacts.

This course presents a replicable model for bringing harm reduction and design pedagogy together in the shared spirit of encouraging the readership of Drugs, Habits and Social Policy to widen participation in design practice.

We investigate the effect of the adoption of formal board structure and board processes on firm performance in Colombian family firms, in a context where firms can choose specific aspects of board structure and processes. We deploy insights from the behavioral governance perspective to develop arguments about how family businesses may choose board elements based on their degree of control over the firm (absolute control or less), and its effect on firm performance.

We use an unbalanced data panel of 404 firm-year observations. The data was obtained from the annual financial and corporate governance reports of 62 Colombian stock-issuing firms for the period 2008–2014 – due to change in regulation, data could not be added beyond 2014. Panel data technique with random effects was used.

The results show that board structure is positively associated with financial performance, however, this relationship is negative in businesses where family has absolute control. We also found that there is a negative association between board processes and performance, but positive association in family-controlled businesses.

Our research contributes to research streams on effects of family control in firm choices and on the interactive effect of governance choices and institutional context and more generally how actors interact (rather than react) with their institutional context.