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The purpose of this study is to highlight a paradox between inclusion/exclusion at the level of the organisation and classroom practices, as well as between general and disability/special educational needs (SEN)-specific approaches to diversity in the classroom. The authors recommend better alignment between school policies and teaching practices to offer all students an equal chance to benefit from inclusive pedagogies.

This study analyses a school that has gained public reputation as an innovative, inclusive school in Austria. Applying a case study with an ethnographic methodological approach, the authors explore what strategies are implemented to become more inclusive at the level of school organisation and classroom practices? What are the pedagogical beliefs and actions relating to diversity that drive inclusive efforts? How is this school's general approach to diversity enacted with students with SEN?

The findings show that context-specific circumstances shape inclusive school development, which comes with a set of affordances and challenges. The authors argue that in this case, striving for inclusion indicated two ways of “doing difference differently”. First, the school has built on many cornerstones of inclusion when relating and responding to student diversity, that was remarkably different than in other mainstream schools in Austria. On the contrary, while creating new educational and pedagogical norms, it also recycled conventional segregating tendencies, and as such, reproduced hierarchised difference, but in other ways than schools typically do in mainstream schooling.

This school and its pedagogical mission have never been analysed through the rich data that two researchers were able to gather and work through.

The aim of this study is to critically examine the transparency and reporting practice of Environmental, Social, and Governance (ESG) controversies within the pharmaceutical and textile industry. Based on the four core dimensions of transparency, we explore which reporting medium is most frequently chosen for the disclosure of negative ESG contributions, the nature and information content of the disclosed incidents and how voluntary adherence to sustainability reporting standards and independent assurances affect the reporting.

We use conceptual content analysis and employ a counter-accounting approach to analyse the disclosure of 190 ESG controversies in 104 corporate reports from the pharmaceutical and textile industries, covering a three-year period from 2018–2020.

The very large majority of controversies are reported only once in the legal proceedings section of the annual report, but not again in the sustainability report, where it would be necessary to provide a balanced picture. Moreover, companies tend to disclose only those controversies that are either associated with high media attention or are expected to be related to litigation, resulting in 26 per cent of controversies not being disclosed at all. The overall quality of disclosure is unsatisfactory and in need of improvement, but comparably higher in the pharmaceutical industry than in the textile industry. Interestingly, neither the application of sustainability reporting standards nor independent assurance seems to positively impact the disclosure behaviour.

Our paper provides new insights into the shortcomings of current ESG controversy disclosures by revealing patterns of selective reporting practices and the strategic framing of issues. In addition, it contributes to the debates on corporate cherry-picking in the adoption of sustainability reporting guidelines and on the effectiveness of external assurance of sustainability reports. Based on the findings, it offers important implications for practitioners, in particular management, policy makers, rating agencies and assurance providers.

Financial literacy, capability and behavior are crucial factors in personal financial management, which in turn plays a significant role in individual and societal financial well-being. The objective of this investigation is to explain critical factors and dimensions of personal financial management systems by employing a hybrid approach that encompasses a bibliometric analysis and a systematic review of the literature.

The research team carefully evaluated a selection of 606 scholarly articles from the Scopus database and studied the evolution of personal financial management behavior over 38 years (1986–2023). This research adopted several graphical representations and network structures to comprehend publishing tendencies, high-impact papers, theoretical frameworks, intellectual constructs as well as the current state of research collaboration.

Four major clusters were identified in the field of personal financial management behavior: the relationship between financial literacy and financial capability, factors influencing financial behavior, the impact of financial behavior on financial well-being and the financial behavior of different demographic groups. In addition, by performing content analysis on papers published within the last five years, new themes in personal financial management behavior were identified.

This investigation serves to equip financial advisors, policy architects and scholarly investigators with a deeper insight into the intricacies of personal financial management behavior and aids in pinpointing prospective domains for forthcoming research.

This study seeks to address a significant vacuum in the current body of research by providing a thorough bibliometric analysis that specifically examines financial literacy, ability and conduct. To the best of our knowledge, no previous research has conducted such a comprehensive investigation in this field. This research aims to identify important researchers and influential works in the subject by using a mixed-methods approach that combines qualitative and quantitative methodologies, including content analysis. The purpose of doing this is to provide exclusive insights and expertise that can be highly valuable to scholars, practitioners, policymakers and other stakeholders who are interested in furthering the comprehension and encouragement of financial literacy and responsible financial behavior.

Our study focuses on providing empirical evidence regarding the optimization of podcasting in asynchronous learning. This action research aimed to innovate the delivery of asynchronous classes using differentiated podcasts.

We utilized action research as the research design for the study. Participating in action research entails developing practical knowledge to improve educational practices through specific methods and critical perspectives (Sáez Bondía and Cortés Gracia, 2022). According to Burns (2007), action research involves deliberate interventions usually prompted by identified issues, mysteries or inquiries that individuals in the social setting seek to improve or change. Implementing changes to enhance individuals' actions and understanding within their context is the focus of action research (Kemmis, 2010). The study’s approach is ideal for examining new practices and gaining enhanced theoretical insights (Altrichter et al., 2002). Engaging in action research helps enhance understanding and empowers us to impact and enhance practices through continuous reflection, exploration and action. Through this iterative process, we can continuously enhance our comprehension and make substantial strides toward fostering positive transformation.

The study findings showed an apparent rise in student regulation and engagement and remarkable enhancements in learning outcomes, as demonstrated by differences in pre-test and final exam scores. These results highlight the actual effect of specialized podcasts on self-paced inducing students' self-efficacy in learning. Our research provides valuable insights on effectively incorporating podcasts into education, offering innovations and improvement of practice among educators and institutions adapting to the ever-changing landscape of the educational environment while catering to the diverse needs of the learners. This research is pioneering research catering to the various learning styles of asynchronous learning environments.

Although our current sample offered valuable insights, upcoming studies could gain from more extensive and more diverse participant groups to strengthen the reliability of our results and guarantee broader applicability across various demographics and contexts. Moreover, the length of our intervention may have been relatively brief, which could have limited our ability to evaluate the long-term impact of customized podcasts on learning results. Continued investigation into the long-term effects of these interventions could provide valuable insights into their effectiveness over time and help shape the creation of more lasting educational approaches.

Innovation in asynchronous learning differentiated teaching attuned to the diverse learning styles of the students.

The study promotes equitable education, which eventually promotes learning outcomes of the students.

We created differentiated podcasts tailored to the learning styles of the students. This research is pioneering research catering to the various learning styles of asynchronous learning environments.

This paper explores the different open science policy effects on the knowledge generation process of researchers in basic sciences: biology, chemistry and physics.

This paper uses a qualitative methodology with a content analysis approach. It uses seventeen semi-directed interviews.

The main perceived effect of open science is access to research inputs, with open access, open research data and code reuse as primary sources. Another issue is the increase of collaboration with other colleagues in terms of the ability to collaborate faster and encouraging the exchange of ideas. However, this benefit does not translate to the division of labor in large transnational teams. Time spent on tasks like cleaning up data and code, scooping and other ethical issues are unfavorable aspects noted.

Policymakers could use this study to enhance current open science policies in the countries.

This study analyzes the perspectives of basic sciences researchers from two countries about open science policies. The main conclusion is the fact that open science policies should focus on the research process itself – rather than research outputs – in order to effectively tackle inequalities in science.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-03-2023-0135

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

This paper elucidates the role of anger in error management (EM) and organizational learning behaviors. The study explores how anger can catalyze learning, emphasizing its strategic implications.

A double-layered moderated-mediated model was developed and tested using data from 744 Chinese CEOs. The psychometric properties of the survey instrument were rigorously examined through structural equation modeling, and hypotheses were tested using Hayes's PROCESS macros.

The findings reveal that anger is a precursor for recognizing the value of significant errors, leading to a positive association with learning behavior among top management team members. Additionally, the study uncovers a triple interaction effect of anger, EM culture and supply chain disruptions on the value of learning from errors. Extensive experience and positive grieving strengthen the relationship between recognizing value from errors and learning behavior.

This study uniquely integrates affect-cognitive theory and organizational learning theory, examining anger in EM and learning. The authors provide empirical evidence that anger can drive error value recognition and learning. The authors incorporate a more fine-grained approach to leadership when including executive anger as a trigger to learning behavior. Factors like experience and positive grieving are explored, deepening the understanding of emotions in learning. The authors consider both negative and positive emotions to contribute to the complexity of organizational learning.

This study aims to present a qualitative analysis of how higher education institutions (HEIs) faculties manage knowledge to facilitate the learning and engagement of individuals with intellectual and developmental disabilities.

This study uses a qualitative research design to collect responses from 39 HEI faculties to understand how they manage knowledge to facilitate learning in individuals with intellectual and developmental disabilities. Data collection tools comprised a set of predetermined questions, soliciting written responses.

Coding of the collected data confirmed that there was a knowledge management process in HEIs for enabling higher education of individuals with intellectual and developmental disabilities. A total of six themes emerged, clarifying the knowledge management process. The four components of this process were creation, storage, sharing and use. In addition to the four process-related themes, two other themes that emerged were barriers to knowledge creation and supportive culture. This covers the relevant aspects of the set-up around the knowledge management process in HEIs trying to improve the higher education of individuals with intellectual and developmental disabilities.

There is a need to improve the education of individuals with intellectual and developmental disabilities, which requires effective knowledge management. This paper reveals details of the steps in the knowledge management process relevant to this aim. This is a unique contribution, providing a basis for future research and the introduction of required knowledge management practices by HEIs dedicated to providing high-quality education to students with intellectual and developmental disabilities.

The use of electronic money (eMoney) as a noncash payment method is gaining popularity globally. However, the usages of eMoney are culturally influenced and can vary within a country. These cultural disparities can result in divergent patterns of eMoney adoption and use. This study aims to investigate the factors influencing the adoption and use of eMoney in Indonesia. This study integrated the unified theory of acceptance and use of technology model with Hofstede’s cultural dimensions to develop a framework examining both technological and cultural perspectives.

Data was collected through an online survey of 484 Indonesians and analyzed using partial least squares structural equation modeling.

The results showed that the constructs of the unified theory of acceptance and use of technology model, namely, performance expectancy, effort expectancy, social influence and facilitating conditions, all had a significant impact on behavioral intention to adopt eMoney as well as actual usage. However, not all of Hofstede’s cultural dimensions moderated these relationships as hypothesized. Surprisingly, masculinity/femininity and power distance emerged as important moderators of eMoney usage.

This integrated model provides valuable insights into how to consider cultural influences when designing strategies to promote new payment technologies in Indonesia. The findings point to both technological and cultural factors shaping patterns of adoption and use of eMoney in the country.

Although many research has looked at how culture affects the acceptability of technology in banking, few studies have looked at how culture affects the use of mobile money. This study offers a valuable contribution by investigating how Indonesian culture moderates the relationship between behavioral intentions and actual use of eMoney. The findings provide guidance for practitioners seeking to facilitate eMoney services in developing markets by elucidating the cultural factors that most influence customer adoption. As such, this research fills an important gap regarding the understudied domain of mobile money and its intersection with national culture.