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The purpose of this paper is to report a study of public accountability within the political and economic structures that characterise Pacific nations. The authors examine audit quality with respect to Pacific Island nations’ governmental reporting to investigate ways to improve accountability in a region that is economically and environmentally challenged.

The authors examine whether audit quality in Pacific Island nations is associated with the practical arrangements of Supreme Audit Institutions (SAIs), taking into account external factors. The “practical arrangements” include the independence of a SAI (regarding its staffing and funding) and also the requirement for it to report to the Executive. The financial setting in each jurisdiction has been seen to impact the quality of financial reporting and auditing. The authors examine mediating factors such as income, political stability and education that may also impact audit quality. This study uses publicly available databases as well as jurisdictional annual reports and the associated audit opinions and management letters (where available). Jurisdictional reports on public financial management were also analysed.

The authors find that public sector audit quality is low in many Pacific countries, concluding that public accountability is impaired. While the authors recommend changes to the practical arrangements that can improve audit quality, the mediating factors also impact audit quality. They argue that a renewed focus on financial capability could enhance public accountability in these nations, but there are limiting factors that are difficult to overcome.

There are problems in providing accountability for public sector activities in Pacific nations. The authors suggest that improvements to the appointment and funding of SAIs to enhance their independence will help to reduce these issues.

The authors present a framework for analysing SAIs’ practical arrangements and audit quality that includes variables that may mediate the effects of these practical arrangements. They apply the model to 20 Pacific jurisdictions, showing that the practical arrangements of a SAI directly impact audit quality. Nevertheless, there are instances where audit quality is poor despite good practical arrangements, implying that mediating factors also play a substantial role in determining audit quality of a SAI.

This study aims to understand the role of seeking social support in the relationship between perceived helplessness, self-efficacy and satisfaction among graduate students during the pandemic, drawing upon the transactional model of stress and coping. Graduate students are composed of nontraditional students who are considered significantly different from traditional students. Nonetheless, research has yet to explore how seeking social support contributed to graduate students’ mental health during the COVID-19 pandemic, especially to the relationship between feelings of helplessness and positive mental health. More specifically, this study examined how seeking social support from others mediates the relationship between perceived helplessness and self-efficacy, academic satisfaction and general life satisfaction among graduate students.

Using quantitative data collected from 545 graduate students at a large, research-intensive university in the USA, structural equation modeling was used to test our conceptual model.

The results of this study indicate that perceived helplessness has a direct and adverse relationship with self-efficacy. Social support mediates the negative relationship between the two variables, buffering the negative psychological experience students feel and leading to higher levels of self-efficacy and two domains of satisfaction. Self-efficacy is positively associated with academic and general life satisfaction among graduate students. Academic satisfaction positively predicts general life satisfaction, as well. A conceptual model was developed, yielding acceptable goodness-of-fit statistics.

This study adds to the postsecondary education literature and contributes to the larger discourse identifying the positive role of social support in supporting graduate students to cope with psychological challenges that may be exacerbated under stressful conditions.

The Europe issue was long a basis of intra-party divisions within the Conservative Party, and the 2016 referendum on the United Kingdom's continued membership of the European Union revealed the extent of the divide. The decision of the UK electorate to leave the EU was expected to resolve the issue and allow for a return to unity within the Conservative Party. Yet, under the leadership of Theresa May, divisions on the Europe issue endured. Boris Johnson succeeded, where his predecessors had failed, in restoring intra-party unity. He successfully secured the backing of party members and the electorate, and the loyalty of the parliamentary party, by strategically prioritising the politics of support and placing Brexit at the core of his statecraft. However, it was also the extent to which Johnson was willing to go so as to silence opponents of his Brexit policy that characterised his leadership.

We explore the intersection of Catholic social teaching (CST) and entrepreneurship studies which has seemingly evaded scholars’ attention.

We integrate and expand upon prior work to explicate an integrative framework for examining CST and entrepreneurship studies.

We articulate the mechanisms through which CST and entrepreneurship studies may extend our understanding of the economic paradigm of entrepreneurship studies.

We explicate the economic paradigm of entrepreneurship studies and present the key reasons for Catholicism’s and CST’s exclusion to demonstrate why this is unjustified. Beyond expounding what we mean by CST, we extend the economic paradigm by an application to show why the economic paradigm is flawed and call for more CST-focussed entrepreneurship studies.

This study aims to capture children’s interpretation of holistic well-being within Irish primary schools and add to the development of a comprehensive systems-informed positive education model.

This study utilized visual participatory research methods, including PhotoVoice and one-on-one interviews, to assess children’s (n = 16) well-being, guided by Von Unger’s comprehensive seven-step framework. Data analysis was anchored within grounded theory, beginning with data collection, initial coding, focused coding and culminating in identifying themes and subthemes. Data were interpreted using the mosaic approach by integrating visual and verbal data.

This analysis uncovered three primary themes that affect student well-being: relationships, space and physical environment and learning and curriculum, each with detailed subthemes. For instance, student–teacher relationships, peer relationships, safety, learning spaces, the creative curriculum including arts and music and the experiential richness of outdoor learning are crucial to students' educational growth and well-being. These aspects are seen as interconnected, shaping a holistic educational experience beyond academic learning to encompass students’ comprehensive well-being. The students' narratives demonstrated that learning is not merely an academic exercise but a vital component of their well-being.

This study significantly departs from traditional educational research by advocating for a dynamic, action-oriented understanding of “well-being.” It challenges the static, possessive interpretations of well-being and introduces the concept of well-being as a fluid and ever-evolving process. This reconceptualization positions well-being as a complex construct, influenced by an intricate web of relationships, spanning human and non-human interactions, organizational and environmental structures, personal desires, behavioral practices and broader societal and cultural frameworks.

This introductory chapter presents the book’s rationale and structure and reflects on the notion of ‘fragmented powers’ as a key entry into understanding evolving power dynamics in the English-speaking world. Combining historical and contemporary perspectives, from the late 18th century to the contemporary era, fragmentation as a non-linear process reveals the tensions between centralisation and decentralisation, as well as confrontation and cooperation in the fields of constitutional and institutional issues, politics and political party systems, the media, and in urban and social policies at both the intra-national and transnational levels. The adoption of a long view perspective and a multidisciplinary approach allows to critically assess the concept of fragmentation by questioning both its positive and negative effects on the cultural, political and socio-economic environments.

This paper shows that local mutual funds lead firms to engage in corporate social activities locally – corporate community investment (CCI).

Using an extensive US sample of 3,691 firms for the period of 2005–2018, we find that mutual funds investing in local firms tend to increase CCI. To address endogeneity concerns, we employ an instrumental variable (IV) approach with the S&P 500 Index and Russell 1000/2000 Indexes, which suggests a causal effect of local mutual funds on CCI. Our robustness tests include alternative measures of CCI and local ownership as well as different samples using sole-HQ firms, time lags and a matching sample analysis. In addition, we employ alternative approaches for causality tests.

We find that mutual funds investing in local firms tend to increase CCI. In addition, our results indicate that CCI tends to increase firm performance measured with Tobin’s Q and operating cash flow, especially in the consumer-oriented industries where customer relations are critical. The findings imply that CCI is considered as building reputational and relationship capital in communities (i.e. strategic intangibles related to stakeholders). Local mutual funds can help firms develop such strategic intangibles that promote shareholder value.

Our study is the first to investigate the role of local institutional shareholders as a driving force of a firm’s community investments.