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This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

The purpose of this paper is to understand the implicit motivations of entrepreneurial philanthropists during different stages of their lives.

The authors follow a Historical Organization Studies approach by performing a psychobiographical analysis using McClelland’s Thematic Apperception Test on the autobiography of Andrew Carnegie across different stages of his life while considering the historical context.

The configuration of the implicit motivations of entrepreneurial philanthropists change with achievement motivation decreasing and power motivation increasing over time explaining the shift of focus from self to others.

While researchers have been theorizing and using interviews to uncover shifts in entrepreneurial motivations, this is the first paper to longitudinally uncover implicit motivations to explain why successful entrepreneurs give back later in life.

A “state-driven” approach suggests that colonists use census categories to rule. However, a “society-driven” approach suggests that this state-driven perspective confers too much power upon states. A third approach views census-taking and official categorization as a product of state–society interaction that depends upon: (a) the population's lay categories, (b) information intellectuals' ability to take up and transform these lay categories, and (c) the balance of power between social and state actors. We evaluate the above positions by analyzing official records, key texts, travelogues, and statistical memoirs from three key periods in India: Indus Valley civilization through classical Gupta rule (ca. 3300 BCE–700 CE), the “medieval” period (ca. 700–1700 CE), and East India Company (EIC) rule (1757–1857 CE), using historical narrative. We show that information gathering early in the first period was society driven; however, over time, a strong interactive pattern emerged. Scribes (information intellectuals) increased their social status and power (thus, shifting the balance of power) by drawing on caste categories (lay categories) and incorporating them into official information gathering. This intensification of interactive information gathering allowed the Mughals, the EIC, and finally British direct rule officials to collect large quantities of information. Our evidence thus suggests that the intensification of state–society interactions over time laid the groundwork for the success of the direct rule British censuses. It also suggests that any transformative effect of these censuses lay in this interactive pattern, not in the strength of the British colonial state.

As the today's world is leading toward the digital dependency and after the world pandemic of COVID-19, the dependency of students and the university is completely through a digital medium, in context with that the higher education according to the demand of the generation is leading towards digital transformation. The digital transformation in the sector of education is the road map for the sustainable management and development of education. The digital transformation is the new pillar of education in which the students are mostly reliable. The digitalization in the field of education will lead to simple and clarified as well as multiple way for acquiring the knowledge. As the integration of the new model of education system is applied and implemented throughout the globe, the digital medium plays a significant role for the smooth and the systemic development of the model. In this chapter, the pathway for the development of the well-stable and well-developed strategies is considered in which the integration of the essential requirements, proper guidance, and advantages of the model is dependent for the transformation to digital medium of the higher education that will be leading to the development of the management and the education system. The foundation of that transformation model is detailed in the paper for the digitalization of higher education.

Goffman’s (1961) work on total institutions has been relatively neglected in the fields of organizational research. This paper compares the conceptions of obedience to authority in two different types of voluntary total institutions and how such conceptions affect interaction contrary to the aims of the organizations. Consequently, by addressing how conceptions of authority and constructions of the obedient self shape conditions for underlife, the analysis provides knowledge about the variety of ways in which total institutional authority works and contributes to the understanding of the mechanisms of organizational underlife.

This study examines the sequential mediating role of employee organisational commitment (EOC) and innovation on the relationship between budgetary participation and competitive advantage. Data were collected from a mail survey questionnaire of 86 Australian organisations with PROCESS applied to analyse the data. The study's findings make a significant contribution to the budgetary participation and behavioural management literature and practice. Specifically, the study provides a theoretical insight into the role of an important employee behavioural factor, EOC and innovation in mediating the relationship between budgetary participation and competitive advantage. In particular, the findings inform practitioners that budgetary participation influences the EOC of employees and subsequently influence competitive advantage through exploratory innovation.

To transition into a green/circular economy (CE), both academics and industrialists have undertaken research into various areas of circular business models (CBM), yet despite numerous studies conducted, the ensuing discourse contains scant information regarding the barriers to CBM adoption in the built environment. Therefore, this present study explores the critical barriers hindering the adoption of CBM in the Ghanaian construction industry (GCI), establishing the criticality of the principal barriers identified.

The mixed philosophies of interpretivism and postpositivism were adopted to deductively analyse primary data collected via a survey questionnaire. A comprehensive literature review was first conducted to identify the barriers of adopting CBM in the construction industry. Data gathered from professionals with knowledge of CBM and the green/CE were then analysed using descriptive statistics and inferential fuzzy synthetic evaluation.

Emergent barriers to CBM adoption in the GCI were identified as institutional barriers (i.e. inadequate technology development and transfer, insufficient green incentives in the industry and lack of institutional framework that promote); proficiency barriers (i.e. lack of understanding of circular business models, inadequacy of expertise amongst construction professionals, unfamiliar techniques associated with circular business models and fear of greater investment cost) and cultural barriers (i.e. cultural reluctancy of clients to embrace circular urbanization, inadequate measurement tool, lack of a culture that encourages community engagement in environmental decision-making, inadequate performance information and database, lack of prior experience of stakeholders, inadequate government policies, low public awareness and lack of manufacturer and supplier support). The fuzzy synthetic analysis confirmed all the principal barriers as critical. These barriers had a respective criticality index of 3.66, 3.59 and 3.39. Evidently, the CBM adoption in the GCI faces major challenges and consequently, sector stakeholders must strategize their organizational undertakings to transition their traditional business models towards innovative circular ones.

This study provides a novel and thorough evaluation on the barriers to CBM adoption and establishes the criticality of the identified barriers. The study's findings offer essential direction to GCI stakeholders and policymakers to facilitate the shift towards a CE in accordance with the United Nations' Sustainable Development Goals (SDGs).

Factors that may influence risk and/or vulnerability to radicalisation or involvement in terrorism by individuals with autism spectrum disorder (ASD) are currently undetermined. The purpose of this rapid evidence assessment (REA) was to identify and review studies which consider the association between ASD and terrorism to explore potential risk or vulnerability factors and the implications for intervention.

The REA method was used to review the literature, with 16 papers meeting inclusion criteria.

Ten factors were identified as relevant to ASD and terrorism which were combined into four overarching themes: cognitive, social, psychological and ASD traits.

This REA presents a novel review of literature relating to ASD and terrorism. The findings are valuable to practitioners working with individuals with ASD who may present with the identified risk and/or vulnerability factors. The implications of these factors for intervention are discussed, along with directions for future research.

The purpose of this study was to explore the leadership competencies that are effectively transferring into the workplaces of recent military college alumni from both their curricular and co-curricular experiences.

Through semi-structured interviews, this study explored 15 military college alumni’s perspectives on the leadership competencies they developed in college and currently apply in the workplace.

The findings indicated the 15 military college alumni participants developed and applied the following student leadership competencies at work: productive relationships, helping others, supervision, empathy, ethics, functioning independently, resiliency, positive attitude and scope of competence.

Limited research explores leadership learning at military colleges and service academies in the United States. Yet these collegiate military environments have a missional focus on leadership education and development. This article highlights the importance of the alumni lens in assessing leadership learning in collegiate military environments and provides recommendations to administrators of this institution type.