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The current relationship between humans and nature is complex and tense. Overexploitation of natural resources, pollution, climate change and biodiversity loss present the main challenges for modern society. In particular, the issue of climate change is being intensely debated, and the interest in protecting natural resources by adopting sustainable practices is growing. Therefore, this chapter examines a brief history and concept of climate change, reviewing relevant theories and authors from Svante Arrhenius and Guy Stewart Callendar to Charles David Keeling and Mikhail Budyko. This chapter explores the first measurements and warnings regarding climate crisis and reviews international treaties and policy development at local, national and global levels. Furthermore, adverse consequences of the climate crisis are described, and ecologism, eco-imperialism and climate change denialism are explained.

This article aims to contribute to the accounting knowledge literature by presenting the framework of shadow accounting functions (SAF) and investigating the effect of stakeholders’ pressure anomie (SPA) on it.

This study adopted a mixed, both inductive and deductive approach to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of shadow accounting functions. Then, in the second phase, this study tested the research hypothesis through a partial least squares process. The population of the study is made up of all financial managers and heads of the accounting departments of capital market companies in Iran. Presently, there are 185 companies (TSE). From this, a sample of 100 companies was selected, which are all on the Tehran Stock Exchange.

Based on the mixed method of this study, the result in the qualitative part provides the shadow accounting framework of the existence of three categories; there are six components and 37 themes during 12 interviews. In the quantitative section, it was also determined that social pressure anomie has a positive and significant effect on shadow accounting functions.

So far, it is rare to find preceding studies that proposed, validated and practically tested an integrated shadow accounting framework within the context of manufacturing industries. Thus, the authors understand that this is the very first research focused on the development of the framework for manufacturing industries to be competitive and could help managers, institutions, practitioners and academicians in the perception of social values expected by stakeholders.

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.

This paper argues for an increased volume of references to Gabriel Tarde and Georg Simmel in the field of organization sociology. The text emphasizes the importance of these two sociologists in understanding the role of imperfection in organizing and the phenomena of fashion and imitation in contemporary organizations. Tarde’s theory challenged the antinomy between continuity and discontinuity, considering finite entities as cases of infinite processes and stable situations as transitory. Simmel’s theory of fashion explores the democratic and democratizing nature of fashion, which satisfies the demand for social adaptation and differentiation. They both saw fashion as a selection mechanism for organizational forms and managerial practices. Furthermore, referring to Tarde and Simmel can help counter the overemphasis on identity construction and the neglect of alterity in social sciences. The construction of identity often overlooks the inevitability of difference and alterity, which are essential aspects of collective projects. Lastly, this paper discusses Simmel’s concept of the stranger and its relevance in analyzing the experiences of foreigners and their potential advantages as “double strangers” in academia and society. The conclusion is that Tarde and Simmel’s contributions offer valuable insights for understanding the dynamics of management, organizing, and social interactions in contemporary organizations.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

The study investigated the impact of perceived corporate social responsibility (CSR) on employees' turnover intention in professional team sports organizations, focusing on employee identification and co-production’s role in this context.

Data were collected from 225 employees in professional team sports organizations, with analysis conducted via partial least squares structural equation modeling (PLS-SEM).

The results indicated that perceived CSR negatively impacted turnover intention. Employee identification mediated the relationship between perceived CSR and turnover intention. Moreover, co-production moderated the relationship between perceived CSR and employee identification, affecting the mediating role of employee identification between perceived CSR and turnover intention.

Prioritizing CSR offers benefits beyond improving an organization’s public image. It also plays a crucial role in enhancing internal organizational dynamics. Specifically, it helps to increase employee identification with the company, reduce turnover intentions, and promote co-production. These outcomes, when combined, lead to the development of a stronger, more cohesive, and resilient organization.

This study provides empirical evidence of the influence of perceived CSR on employee identification and behavior within professional team sports organizations. It underscores the importance of enhancing employee identification to reduce turnover intention.

This study investigated how corporate social responsibility (CSR) impacts financial performance (FP) and examined the moderated role of corporate governance (CG). In particular, this paper aims to empirically examine the impact of CG on the relationship between CSR and FP.

This study was based on a sample of 200 firms over 2010/2021. The direct and moderating effects were tested by using multiple regression techniques.

The empirical findings indicated that companies with higher levels of CSR reporting invested more effectively than companies with lower CSR reporting levels. The empirical analysis suggested two main findings: CSR has a significant effect on FP, and this relationship depends on CG practices. This research presents new evidence that improves the discussion around CSR involvement and FP in French firms. Then, this research shows that CG positively moderates the impact of CSR on corporate FP.

These findings may be of interest to academic researchers, practitioners and regulators interested in discovering dividend policies, FP and CSR. The findings may interest different stakeholders, policymakers and regulatory bodies interested in enhancing CG initiatives to strengthen CSR because it suggests implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability.