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The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.

The Third Sector has been receiving increasing attention from society, including academics, due to its importance in the face of the lack of government responses to many of the social problems that affect contemporary societies. Theoretically, the State is supposed to highlight the importance of the services provided by Social Solidarity Institutions, given their proximity to the beneficiaries, the efficiency in the distribution of resources and their innovative attitude towards social problems and needs. As a logical consequence, society is witnessing an increase in the participation of the private sector in social issues and a greater professionalisation of the Third Sector in the search for sustainability. Within the Third Sector, Social Solidarity Institutions play a very important role, acting as social actors. Within the environment of Social Solidarity Institutions, the Misericórdias also play a very important role. ‘Misericórdia’ is a non-profit institution that takes a form of charity, very popular in some countries, such as Italy and especially in Portugal. However, there are few studies on the governance conditions of this type of institution. In addition, it is possible to discuss whether there is any study that focuses specifically on this type of analysis. This study fills the empirical gap in the existing literature, providing an insight into the ways of adopting governance practices and principles within these institutions, which over five centuries of existence have continuously worked towards a more just, inclusive and supportive society.

Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders and create room for more human-centric accounts. This study aims to understand how this use can elucidate and prompt interpretations of rhetorical features aimed at envisioning legitimacy and being perceived as accountable.

Following a methodological interpretative approach, this paper draws on a qualitative case study based on a Portuguese charity, the Santa Casa da Misericordia do Porto, from 2019 to 2021, including the COVID-19 crisis period, analysing visual rhetoric in annual and sustainability reports.

The study illuminates how the visual images interact and evoke shared cultural understandings, shaping meanings that can symbolically foster organisational legitimacy and envisions accountability. These symbolic and emotive elements capture and make visible social impacts and reflect broader societal concerns.

The study of visual images within the accounting context can enrich the understanding of accounting as a technical, social and moral practice, while expanding the scope of accountability and promoting a more human-centred approach to accounting. It also adds to the literature on the persuasiveness and rhetoric of accounting and reporting visualisations and on charities’ accountability in crisis period.

The purpose of this research was to seek a more refined understanding of the ways beneficiaries are evaluating nonprofit organisations (NPO), from the beneficiaries’ perspectives. Understanding evaluation from beneficiaries’ perspectives is not only important theoretically, but also for enabling evaluation processes to authentically contribute toward enhanced downward accountability.

Theorisation of immanent evaluation (Deleuze, 1998), the ontological view that there is no form imposed from outside or above but instead an articulation from within, was drawn upon to direct attention toward understanding beneficiaries’ inherent productive evaluative capacity and agency. This theorisation enabled a different way of observing and understanding beneficiary evaluation within a qualitative case study conducted in an Australian NPO. Data was sourced from interviews, observations and document analysis.

Findings suggest beneficiaries largely viewed the NPO’s evaluation processes to be unsatisfactory toward meeting their needs in relation to meaningful engagement. However, beneficiaries’ evaluative capacity was noted to include their own evaluation criteria and evaluative expressions indicating the production of an evaluative account. Here beneficiaries’ evaluative expressions are representations of events of evaluation, initiated by them. Findings enable a more refined understanding of beneficiaries’ engagement in evaluation, moving beyond traditional considerations of participative evaluation, and illustrating beneficiaries’ agency and active role in the production of evaluation.

This research furthers understandings of downward accountability and participative evaluation by detailing how beneficiaries’ evaluative capacity is part of an NPO’s evaluative environment, and as such, conceives of an immanent theory of beneficiary evaluation. Findings highlight how evaluation, as a mechanism of downward accountability, functions from beneficiaries’ perspectives and the type of organisational environment capable of enabling and better supporting beneficiary engagement.

The term strategic communication has become firmly established in recent years. The emergence of the term was associated with the hope of finding a more fitting description for overlapping communication processes, since existing approaches can hardly fulfill these expectations. To date, the research has been dominated by communication-focused and, in particular, organization-focused approaches that show little interest in the alternative perspective. An integrating perspective can overcome the wall that exists between the communication level and the organizational level.

The integrating communication and organizational theory framework is developed on the basis of Niklas Luhmann’s “Theory of Social Systems” (TSS), which can be attributed to the “Communication Constitutes Organization” (CCO) perspective. This perspective seems appropriate because its communication theory integrates the sender and addressee perspectives, and its extended organization theory can be used to describe in detail the organizational structures of strategic communication.

The communication theoretical framework states that one of the functions of strategic communication is to reduce complexity to a single follow-up option. From the sender’s perspective, strategic communication can be defined as an attempt to encourage acceptance of a follow-up option proposed out of self-interest. The organizational theory framework that both builds on this and is linked to it first shows the diversity of strategic organizational communications before explaining their formal and informal structures.

This paper is the first to offer a comprehensive framework that integrates concrete strategic communication activities as well as the (in)formal organizational structures that lead to their emergence. On the one hand, this enables a more differentiated description of all relevant aspects of communication theory (e.g. tonality, clarity vs. ambiguity and technical dissemination medium). On the other, the organizational theoretical framework offers a systematization that can be used to describe various formal and informal structures comparatively. Above all, this kind of inclusive, integrating framework is the prerequisite for research that relates the diverse concrete strategic communication activities to an organization’s formal and informal rules and thus understands them as (primarily) the result of organizational decisions.

The present study aims to identify how firms positioned their corporate reputation (i.e. impressiveness vs respectability) in their initial public offering (IPO) communication based on the impression formation model. Further, the study examined whether this presentation of corporate reputation was related to IPO success (i.e. stock price and volume of trading).

The present study analyzed 248 IPO prospectuses that were submitted to the major US stock markets. Specifically, various substantive and symbolic information and cues in IPO prospectuses were content analyzed.

The results suggest that bigger (in terms of revenue) IPO companies featured more “impressiveness” in their IPO prospectus, leading to greater IPO success. Bigger (in terms of both revenue and number of employees) IPO companies featured more “respectability” impressions in the IPO prospectus, although they did not achieve direct IPO success on the first day of IPO. Different types of industry used different information cues to feature “impressiveness” and/or “respectability,” suggesting that different types of firms view different cues to be important to IPO communication.

The results also suggest some practical guidelines for the strategic use of contents, tables and illustrations. Using more charts, tables and illustrations in IPO prospectus summaries was associated with a higher volume of trading on the first day. The more illustrations included in the IPO prospectus summaries, the less investors were willing to pay for initial stock prices.

IPO communication is a generally understudied area in corporate communication and strategic communication scholarship. The results should help to explain which communicative aspects and PR strategies effectively manage the firm’s impression to maximize the chances of an IPO success as well as initially build the financial reputation of a company. By doing so, the findings contribute to the broader advancement of financial communication within the strategic communications domain.

The paper aims to accurately measure the key motion parameters, such as velocity, azimuth and pitch angle, of the small flying object with a non-uniform curve trajectory. It proposes a measurement method and its calculation model of non-uniform curve trajectory using a photoelectric sensor array.

First, the basic composition of the measurement system and mechanism of photoelectric sensor array are described, respectively. Second, a non-uniform curve mathematical measurement model is constructed differently from the traditional linear trajectory, taking into account the influence of gravity and air resistance. Third, the measurement error of the system is analyzed through numerical simulation. Finally, the accuracy and feasibility of the approach are verified by live-ammunition experiments.

The results show that the systematic error of the hitting point coordinates can be reduced by 9% compared to the traditional linear measurement model. Consequently, this method can meet the higher measurement requirement for the key motion parameters of the small flying object under the non-uniform curve trajectory. Research limitations/implications (if applicable)- although the approach itself is generalizable, the method is unable to detect the motion parameters of multiple small flying objects.

Although the approach itself is generalizable, the method is unable to detect the motion parameters of the multiple small flying objects.

It is evident that the proposed non-uniform curve measurement model is more precise in quantifying the essential characteristics of the small flying object, particularly in consideration of the environmental conditions.

The precise measurement of the key motion parameters of the small flying object can facilitate the enhancement of the protective performance of protective materials.

A novel approach to measurement is proposed, which differs from the conventional uniform trajectory model. To this end, the space construction of the photoelectric sensor array is optimized. The number of the sensors is revised.

Improving construction projects' performance through innovative approaches such as lean construction (LC) and offsite construction (OSC) methods are at the centre of various debates. However, there is a limited understanding of the current link between LC and OSC approaches. This study aims to conduct a scientometric analysis on LC and OSC research to unpack and establish the nexus and suggest future research focus.

Scientometric analysis was used to systematically examine existing literature on LC and OSC to identify possible connections. Relevant publications were extracted from the Scopus database, using inclusion and exclusion criteria. VOSviewer software was used as a visualisation technique to analyse and map the interrelations and connections of the concepts being studied. Bibliograhic data on the 68 selected papers were extracted from the Scopus database.

The search results cover the period between 2003 and 2021. Descriptive statistics show that the number of published papers has increased yearly. Researchers in the USA and Canada are the most productive authors regarding the number of published papers. The directions for future research suggested are the need to identify best practices for integrating LC and OSC methods, the need for more interdisciplinary and cross-country collaboration among researchers, the use of alternative research methods will provide a better understanding of the benefit of integrating LC and OSC techniques and more research is needed to showcase how the use of lean and offsite construction can facilitate the attainment of net-zero in the construction industry.

This study provides insights into the trends and gaps in knowledge on integrating LC and OSC methods and offers valuable insights to scholars and practitioners in integrating LC and OSC principles. This knowledge is vital for identifying strategies to improve the outcome of construction projects and contribute to the sustainable socio-economic development of cities across the globe.

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.

Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.

The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.

This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.

This paper aims to consolidate empirical studies between 2013 and 2022 to investigate the impact of artificial intelligence (AI) in higher education. It aims to examine published research characteristics and provide insights into the promises and challenges of AI integration in academia.

A systematic literature review was conducted, encompassing 44 empirical studies published as peer-reviewed journal papers. The review focused on identifying trends, categorizing research types and analysing the evidence-based applications of AI in higher education.

The review indicates a recent surge in publications concerning AI in higher education. However, a significant proportion of these publications primarily propose theoretical and conceptual AI interventions. Areas with empirical evidence supporting AI applications in academia are delineated.

The prevalence of theoretical proposals may limit generalizability. Further research is encouraged to validate and expand upon the identified empirical applications of AI in higher education.

This review outlines imperative implications for future research and the implementation of evidence-based AI interventions in higher education, facilitating informed decision-making for academia and stakeholders.

This paper contributes a comprehensive synthesis of empirical studies, highlighting the evolving landscape of AI integration in higher education and emphasizing the need for evidence-based approaches.