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This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.

The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.

The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.

First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.

There is little doubt that sport is an integral part of the social, political and economic fabric of countries worldwide. Governments allocate significant resources for sport governing bodies in the quest to be well represented at Olympic Games; they subsidise sport organisations for sport development at local, regional and national levels; they give tax breaks to corporate sport organisations. These represent a small sample in the ways by which governments ‘participate’ in the advancement of sport with the intent of increasing their local and global profile. However, the quest for this image can serve as a barrier to challenging traditions that expose a dark side of sport. This chapter acknowledges that hazing is one of these traditions. The protection of a desired image further adds to the complexities of dealing with hazing at a legislative level since the preponderance of sport hazing is in the more commercialised sports such as hockey, football and basketball (Fogel & Quinlan, 2023). The purpose of this chapter will be to provide samples of worldwide legislation, a determination of effectiveness and an analysis of potential for legislative value when applied to sport.

The current paper aims to provide insights into the determinants associated with job satisfaction among police administrative (personnel) officers in Taiwan, especially both internal organizational predictors and unique external predictors related to the Chinese cultural context.

Data were gathered from police administrative officers across major and medium-sized police agencies in Taiwan. Multiple regression models were employed to analyze the relationship between both internal factors to the organization (e.g. workplace fairness, supervisor support, self-efficacy) and external factors (related to traditional Chinese culture and its expectations) and job satisfaction.

The external factors of work-family life balance and financial benefits are strong predictors, emphasizing the cultural significance of family harmony and financial stability in Taiwanese society. This finding challenges the prevailing notion in the literature that the primary source of job satisfaction among police officers is derived from internal organizational factors. Collectively, the findings concluded the multi-faceted determinants of job satisfaction among administrative officers in Taiwan, intertwining both individual and internal organizational factors with broader external cultural influences.

This study investigated the job satisfaction among administrative officers who play a key role in a police department. The findings showed that external factors exert a significant impact on job satisfaction. This offers a new frontier to examine job satisfaction among not only administrative officers but also patrol officers in Taiwan and Asian countries. In addition, training courses can be developed and focus on work-family relations when officers are off duty.

While previous research has extensively explored job satisfaction among police officers in various roles and countries, by integrating internal organizational and external predictors, this study pioneers the focus on “police administrative officers” within Taiwanese police agencies.

The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension. This research serves as a pivotal stride towards this goal, presenting an exclusive prospect for the investigation and fusion of these frameworks, with particular emphasis on the Quintuple Helix Model (5HM), into a unified theoretical framework that underscores the core principles of the CE. This study is centered on three pivotal questions aimed at decoding the CE transition in specific regional settings.

Adopting an abductive approach firmly anchored in a two-stage qualitative process, this study specifically merges the foundational principles from institutional theory, entrepreneurship literature and CE frameworks to provide insights into the dynamics of circular ecosystems, with a specific focus on the Huelva region in Spain.

The findings demonstrate significant potential in the CE, ranging from the integration of product and service systems to innovations in eco-industrial practices. Yet, a notable deficiency exists: the absence of institutional entrepreneurs, highlighting the essential role that universities can play. As recognized centers of innovation, universities are suggested to be key contributors to the transformation toward a CE, aligning with their societal and economic responsibilities.

This study highlights the importance of managing relationships with entities like SMEs and policymakers or academia for effective CE adoption. Policymakers can refine strategies based on the research’s insights, while the impact of university-driven circular ecosystems on sustainable societies is another crucial area for research.

The sustainability models cited in CE literature may not be comprehensive enough to prevent problem shifting, and it can be argued that they lack a sound theoretical and conceptual basis. Furthermore, the connections between sustainability objectives and the three levels of the CE operating system remain vague. Additionally, there is insufficient information on how regions foster the involvement of the environment in fivefold helix cooperation and how this impacts the CE.

This study aims to investigate how Australian Muslims make consumption-related decisions regarding the purchase of home loan products.

This exploratory research used in-depth semistructured interviews with community leaders from leading Muslim ethnic communities. Seventeen community leaders from the six largest Muslim community groups by country of birth and living in Melbourne and Sydney were selected for the interviews. The interview data was analyzed using NVivo 12.

The findings suggest that despite knowledge of and concern for Islamic tenets regarding the consumption of banking and financial products, including home loans, most Muslims viewed conventional home loans (CHL) as being permitted, essential or innocuous. Reasons for such views include the interpretation of Islamic tenets, limited awareness of available Islamic home loan offerings, convenience factors related to accessing CHL offerings, service quality levels, availability of technology-based services such as internet banking, and the influence of social groups and communities.

This research helps marketers understand the attitudes, subjective norms (SN) and behavioral factors related to the Muslim consumption of home loans.

The findings of this research can facilitate the development of financial products and marketing strategies that better appeal to Muslims. Such loan products can improve the uptake of home loans (and, in effect, homeowners) by Muslims, potentially improving social and financial inclusion.

This research helps marketers understand the attitudes, SNs and behavioral factors related to the Muslim consumption of home loans, which can facilitate the development of financial products and marketing strategies that better appeal to Muslims. Such loan products can improve the uptake of home loans (and, in effect, homeowners) by Muslims, potentially improving social and financial inclusion.

This qualitative study explores the drivers of Muslim consumers’ uptake of home loans in Australia. Drawing upon the theory of planned behavior and the literature, antecedents to attitude, SNs and perceived behavioral control that influence intention and behavior were investigated. It identifies factors influencing decision-making related to home loans by Australian Muslims, contributing to a theoretical framework to investigate Muslims’ consumption of financial products.

Organizations remain a vital sociological topic, but organizational sociology, as a subfield, has evolved significantly since its inception. In this paper, I argue that organization sociology is becoming increasingly disconnected from organizational theory, as currently conceived. The focus of sociological research on organizations has become more empirically grounded in the study of social problems and how organizations contribute to them. Sociologists continue to see organizations as important actors in society that play a role in shaping social order and as contexts in which social processes play out. I propose two main sociological approaches for organizational research, which I describe as “organizations within society” and “society within organizations.” The first approach examines the role of organizations as building blocks of social structure and as social actors in their own right. The second approach treats organizations as platforms and locations of social interactions and the building of community. These approaches are somewhat disconnected from the sort of grand theorizing that characterizes much of organizational theory. I argue that the problem-oriented sociology of these two approaches offers a vital way for organizational scholars to expand and theoretically revitalize the field.

The aim of this study is to examine the patterns of fraud present in Valeant’s 2014 and 2015 financial statements and determine through a risk management analysis whether these frauds could have been prevented. This analysis provides the opportunity to more effectively prevent financial statement fraud.

Data were collected from Valeant pharmaceuticals annual reports, financial statements reports and financial authority documentation. Based on these documents, this paper analyzes the different fraud schemes and investigate whether fraud could have been detected earlier by governance actors. In particular, this paper examines the firm’s financial statements three years before the fraud was detected by the Securities and Exchange Commission.

The analysis of financial statements reveals few clues and no alarming red flags three years before detection of the fraud. However, financial statement analyses were complex because of the many acquisitions the firm made in the years before.

This paper aims to contribute to the literature on fraud by investigating a case of financial statement fraud.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.