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Agricultural extension has played a central role in building the capacity of smallholders for decades. In efforts to improve extension outcomes, demand-driven approaches have emerged to better align extension content with smallholder context. The aim of this paper is to explore the challenges facing demand-driven extension in Papua New Guinea.

Exploratory case study methodology was used to explore the challenges facing demand-driven extension from the perspectives of 11 practitioners experienced in community engagement in Papua New Guinea.

Although there is great potential for demand-driven extension, this research found extension services in Papua New Guinea are ill-equipped to introduce and sustain a resource-intensive approach like demand-driven extension. It further found that rural farmers who extension organisations have long neglected lack the necessary skills and trust to gain from these services.

A limitation of this research is that it only reflects the opinions of practitioners working in Papua New Guinea. Further research featuring a broader sample of value chain actors connected to extension would provide a more complete understanding of the potential challenges to demand-driven engagement in this context.

With a growing interest among development projects to utilise demand-driven engagement with farmers, this research is the first study to explore the challenge facing this promising approach in Papua New Guinea.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

This study explores the role of international schools in creating safe and inclusive environments for lesbian, gay, transgender, bisexual, queer, and questioning (LGBTQ+) youth, particularly in light of the challenging political climate of the current prevailing authoritarian education policy in Poland. Drawing upon Merton’s concept of “educational functions” influenced by socio‐political and economic factors, we investigate how international schools navigate and subvert authoritarian policies to promote LGBTQ+ inclusion. Through a multi‐faceted approach analyzing curricula, media discourse, and school law documents, we examine the potential of international schools as agents of change in fostering educational inclusivity for marginalized groups. By examining the interplay between planned educational functions and implementation, the study sheds light on the potential of international schools to serve as inclusive spaces for LGBTQ+ individuals in politically charged environments. Our findings highlight the positive impact of international education programs in supporting LGBTQ+ students and contributing valuable insights to ongoing discussions on promoting diversity and acceptance in educational settings. Ultimately, the findings contribute to ongoing discussions about the challenges and possibilities of fostering educational inclusivity for marginalized groups in such politically charged environments as authoritarian systems of education.

Sustainability reporting has gained momentum in recent years, especially with the enhanced attention paid by market participants and regulators to environmental, social and governance (ESG) practices. This chapter discusses the interconnected link between sustainability reporting and ESG and helps readers comprehend how businesses evaluate and communicate their social performance (i.e.ESG) and financial performance (i.e. economic) to businesses' key stakeholders. This chapter also reviews the inclusion of corporate governance into the presumably simple yet certainly complex sustainability reporting–ESG–corporate governance mix that provides businesses with the opportunities to do good in the pursuit of financial success and sustainable growth. Additionally, sustainability reporting that reports authentic ESG practices in the presence of effective corporate governance also helps to enhance a company's public image, attract investors, reduce risks and contribute to environmental and societal well-being. The successful integration of sustainability reporting and ESG with traditional financial reports, thus, is in the hands of managers who are expected to lead in the best interest of the company's shareholders and other stakeholders. Effective corporate governance, therefore, is seen as crucial for this convergence to create value, promote economic growth and address environmental and social concerns for long-term growth and sustainability.

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

Efforts towards decolonising the higher education curriculum in Northern Ireland reflect the complex and often contradictory character of the structures, relations, and identities in place. The author draws on his experiences as a settler researcher and learner of Ojibwemowin (an Indigenous language in North America) to explore how these complexities intersect with language in one English language teaching (ELT) programme at a university in Northern Ireland. The author describes the tensions inherent in teaching ELT-related curriculum from a place where language policy has been uneven for many years. The author then explains how language reclamation research has informed teaching practices that de-centre English and draw on relationality. These practices are examined through decolonising and anticolonial lenses to highlight the value of relationships and place as an underexplored pathway in English language and language education curricula in higher education in Northern Ireland and elsewhere.

Recent literature on high-performance work systems (HPWS) has questioned the universal success of HPWS and highlighted the need to examine contextual factors and micro-level employee experiences. To address this issue, this study aimed to explore the dynamics of HPWS implementation. Using the case of an Indian public-limited pharmaceutical company transitioning towards professionalisation, it examined the inconsistencies between the intended, enacted and perceived HPWS practices.

This study used a case study approach, drawing on multiple data sources, including surveys, interviews with various stakeholders, observations, documents and reports. Quantitative data was gathered through job satisfaction and organisational culture surveys completed by 888 employees. The qualitative interview data was analysed deductively, with themes derived from the existing HPWS literature.

The analysis revealed the organisation’s struggle in integrating professionally oriented HPWS practices within its promoter-driven bureaucratic culture. Employees reported a lack of autonomy, poor communication and inequitable opportunities for training and promotion. These cultural misalignments undermined the effectiveness of HPWS, leading to perceptions of exploitation, decreased job satisfaction and reduced trust in management. The findings highlight that HPWS practices cannot be implemented in parts without holistically considering the organisational context and culture.

The study offers practical guidance to organisations on implementing HPWS effectively. It emphasises the importance of continuously integrating employee feedback into HPWS practices to ensure sustainable performance improvements.

This study addresses a critical gap in HPWS literature by offering a post-implementation analysis focused on employee experiences within a traditional family firm. It highlights the systemic challenges that hinder the effectiveness of HPWS in practice.

This paper aims to outline an ethical framework for the deployment of facial recognition technology (FRT) in policing practice and highlight the ethical significance of the facial image.

This paper sets out an ethical approach to the practice of facial recognition deployment derived from Emmanuel Levinas’ Ethics of the Face. Ideas concerning alterity and the role of the face as a source of ethical obligation are used to establish the significance of responsibility and accountability in FRT usage.

Reflecting on the ethics of the face suggests that facial recognition amplifies requirements for accountability and responsibility in comparison with other biometric techniques and requires stronger legal safeguards.

This paper offers practical improvements through: improved process in applying FRT and changes to information management practice which treat the facial image with heightened accountability and traceability. Training is suggested which creates an understanding of the face and an improved approach to the information management of FRT data. Recommendations are made on selection of officers deployed in the field.

Using Levinas’ concept of the face and ethical philosophy provides a unique and novel lens for characterizing the legal and ethical issues concerning FRT in police practice and results in new insights as to the productive use of FRT in public policing.