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Institutional change (IC) programs in the public sector are often driven by sustainability and digitalisation as contextual factors, contributing to the development of digital and sustainable governance (DSG) systems. This study aims to explore the longitudinal impact of ICs on DSG advancements.

We collected and analysed data of 200 public sector organisations in two European countries and conducted a longitudinal analysis, focusing on the impact of European Union-funded IC programs.

Results show that steps towards digital governance (DG) are demonstrably linked to environmental efforts, and EU-funded IC programs could have a long-term positive impact on digital and environmentally sustainable governance in Europe. Findings, however, highlight the unbalanced nature of sustainability governance, as environmental and policy-related conditions and activities seem to be overemphasised.

Environmental policy seems to be established, but future DG initiatives should consider more environmental polity conditions and activities (e.g. dedicated departments), as well as economic and social sustainability to ensure well-balanced governance systems.

To the best of our knowledge, this is the first study that explores empirically how prior IC programs affect future DSG in the public sector.

Public scepticism is becoming more prevalent surrounding organizations' corporate social responsibility (CSR) implementation and communication. Management research has tended to over-fixate on the strategic paybacks of CSR, and less attention has been devoted to examining why CSR is under siege due to the pervasive issue of scepticism coming from a plethora of stakeholders. This study provides a scoping review to appraise the status quo of CSR vis-à-vis scepticism scholarship and examine how the two concepts have been contextualized in relation to one another in the extant literature in question. The findings illustrate that the process nature of CSR scepticism is complex, given that CSR can yield both a buffering and boomerang effect on CSR practitioners. The qualitative content analysis performed on 58 studies, published from 2007 to 2022, elaborates on CSR scepticism as a multidimensional construct with three distinctive typologies of research approaches identified, explicating how the CSR and scepticism topicalities have been cross-examined in relation to one another: “Typology 1: Dispositional Scepticism and the Buffering Effect of CSR on Scepticism”; “Typology 2: Situational Scepticism and the Boomerang Effect of CSR on Scepticism”; “Typology 3: Centrality of CSR Scepticism and CSR Scepticism Mitigation.” This study offers a conceptual insight into the prevalent issue of scepticism in the CSR context, while also informing marketing, communication, and public relations professionals about the necessity of mitigating CSR scepticism, which poses a barrier to effective CSR implementation and communication processes.

Using “on justification” theory, this article explores the rationality and justification of the West-African military migrants for joining the British Armed Forces.

We utilise an interpretive qualitative research methodology in this study. We undertook semi-structured interviews with 42 military migrants who joined the British Armed Forces between 1998 and 2013.

We identify various factors that influenced the participants’ decision to join the British Armed Forces, such as individual aspirations, the need to find a “path” at a crossroad in life (e.g. a career dilemma or the loss of a parent), economic opportunities and institutional incentives. Military migrants’ career motivations are shaped by their deep affection for the Crown and their desire to give back to the country with which they share a colonial history.

The UK’s Ministry of Defence, government and policymakers could gain valuable insights from this study. The findings could significantly shape their recruitment and retention policies, thereby enhancing the attractiveness of the military profession. This could be a crucial step in addressing the recruitment challenges and personnel deficit currently faced by the British Armed Forces.

This study provides a fresh perspective on the dynamics of the military service of foreign-born veterans. The article focuses on an underrepresented group (West-African military migrants) to enhance our understanding of their career motivations in the British Armed Forces. We identify and categorise the motivations and justifications for military migrants’ enlistment in the British Armed Forces according to seven justifications, each depicting a career pattern informing the participants’ motivations and justifications for their enlistment.

Data assets and digital resources (DADRs) are among the world’s most valuable resources, yet their economic value is often underrepresented in GDP statistics and corporate financial statements. This underrepresentation stems from several factors, such as the complexities of valuing data assets, the absence of standardized accounting principles for data and other intangible assets and conflicting views on the need for such accounting. In this study, we strive to reconcile conflicting views by empirically investigating whether such accounting is necessary from the perspective of investors, namely, do investors care about the accounting treatment of DADR?

We leverage a unique event and adopt a well-established event-study approach to examine investors’ responses to a recent regulatory announcement regarding the accounting treatment of data assets. In August 2023, China’s Ministry of Finance introduced the Interim Provisions on the Accounting Treatment of Enterprise Data Resources (hereafter referred to as the Interim Provisions), marking the world’s first formalized framework for data asset accounting. This event provides an ideal context for this inquiry.

Our findings indicate that markets respond positively to the announcement, particularly for firms with more DADR proxied in different ways. However, the positive market reaction is significantly smaller for companies with higher levels of intangible asset intensity. This result aligns with the emerging literature, suggesting that firms with high intangible intensity experience greater information asymmetry and reduced value relevance of financial statements due to inadequate accounting treatment of intangibles. Moreover, the economic implications are notable. A long–short portfolio strategy, which involves buying stocks of firms in the top quartile of DADR proxies and selling those in the bottom quartile, yields an annualized cumulative abnormal return (CAR) of over 3.00%.

The novel insights from this study help reconcile conflicting views on the need for accounting treatment of data and other intangible assets because investors care about the accounting of data assets. Moreover, our research indicates an urgent need for the development of clear accounting guidelines for data and other intangibles, which would improve the consistency and reliability of financial reporting, benefiting all stakeholders. Finally, our findings hold important implications for regulators and accounting standard setters, especially given the ongoing debates regarding accounting for intangible assets.

In this viewpoint article, the authors recognize the increased focus in health systems on co-design for innovation and change. This article explores the role of leaders and mangers in developing and enhancing a culture of trust in their organizations to enable co-design, with the potential to drive innovation and change in healthcare.

Using social science analyses, the authors argue that current co-design literature has limited focus on interactions between senior leaders and managers, and healthcare staff and service users in supporting co-designed innovation and change. The authors draw on social and health science studies of trust to highlight how the value-based co-design process needs to be supported and enhanced. We outline what co-design innovation and change involve in a health system, conceptualize trust and reflect on its importance within the health system, and finally note the role of senior leaders and managers in supporting trust and responsiveness for co-designed innovation and change.

Healthcare needs leaders and managers to embrace co-design that drives innovation now and in the future through people – leading to better healthcare for society at large. As authors we argue that it is now the time to shift our focus on the role of senior managers and leaders to embed co-design into health and social care structures, through creating and nurturing a culture of trust.

Building public trust in the health system and interpersonal trust within the health system is an ongoing process that relies upon personal behavior of managers and senior leaders, organizational practices within the system, as well as political processes that underpin these practices. By implementing managerial, leadership and individual practices on all levels, senior managers and leaders provide a mechanism to increase both trust and responsiveness for co-design that supports innovation and change in the health system.

Financial literacy, capability and behavior are crucial factors in personal financial management, which in turn plays a significant role in individual and societal financial well-being. The objective of this investigation is to explain critical factors and dimensions of personal financial management systems by employing a hybrid approach that encompasses a bibliometric analysis and a systematic review of the literature.

The research team carefully evaluated a selection of 606 scholarly articles from the Scopus database and studied the evolution of personal financial management behavior over 38 years (1986–2023). This research adopted several graphical representations and network structures to comprehend publishing tendencies, high-impact papers, theoretical frameworks, intellectual constructs as well as the current state of research collaboration.

Four major clusters were identified in the field of personal financial management behavior: the relationship between financial literacy and financial capability, factors influencing financial behavior, the impact of financial behavior on financial well-being and the financial behavior of different demographic groups. In addition, by performing content analysis on papers published within the last five years, new themes in personal financial management behavior were identified.

This investigation serves to equip financial advisors, policy architects and scholarly investigators with a deeper insight into the intricacies of personal financial management behavior and aids in pinpointing prospective domains for forthcoming research.

This study seeks to address a significant vacuum in the current body of research by providing a thorough bibliometric analysis that specifically examines financial literacy, ability and conduct. To the best of our knowledge, no previous research has conducted such a comprehensive investigation in this field. This research aims to identify important researchers and influential works in the subject by using a mixed-methods approach that combines qualitative and quantitative methodologies, including content analysis. The purpose of doing this is to provide exclusive insights and expertise that can be highly valuable to scholars, practitioners, policymakers and other stakeholders who are interested in furthering the comprehension and encouragement of financial literacy and responsible financial behavior.

There are calls for irradiated food labelling due to a significant need for food safety and extensive procedures to safeguard consumer health. Additionally, there is a strong push from producers for mandatory Country of Origin (COO) labelling. The study examines how the COO and Radura labels influence consumer behaviour and shows the interplay between these influences. Using Attitude-Behavior-Context theory, a conceptual model is proposed and tested to evaluate these factors. The use of multiple labels allows for more choices. How the information presented on labels corresponds to consumers' pre-purchase information search is tested on regular label users.

Structural Equation Modelling (SEM), Generalised Linear Modelling and Cluster Analysis were used to analyse the data on a sample of 322 Australian respondents.

The study revealed that COO labelling had a significant positive relationship with attitudes but a negative relationship with WTP, acting as a suppressed mediator between attitudes and WTP. Interestingly, while knowledge was not found significant, label confidence emerged as a significant factor. Furthermore, the research suggests that regular users may prioritize COO labels over Radura labels.

This research contributes novelty by being the first to address the interplay between COO and irradiated labels, complementing the growing body of literature on irradiation labelling. It also offers valuable insights for retail practitioners, providing an understanding that can facilitate the delivery of high-value multiple labels at the point of purchase.

Precarious workers in academia represent most employees in higher education institutions (HEIs), and women and historically excluded groups are overrepresented in these positions, oppressed by intersecting inequities, such as sexism and racism. There is a need to comprehensively understand how precarity operates within academia from an intersectional perspective and how it oppresses marginalized and precarious workers.

Following the PRISMA guidelines, this paper systematically reviewed 22 articles that discuss academic precarity through an intersectional lens.

Studies have shown that (1) the uncertainty and insecurity in modern academia are driven by global forces and ongoing crises; (2) systemic intersectionality entrenched in HEIs influenced the shaping of their academic experiences and positionalities; and (3) intersectionality could be used as a reflexive tool to resist the precarious academy.

This paper is the first systematic review examining the intersectionality in precarious academia. By synthesizing articles highlighting precarity and intersectionality in academia, the paper contributes to theories of academic capitalism and intersectionality and offers comprehensive and critical implications for research and practice in higher education. This study illuminates how neoliberalism, global capitalism and intersecting inequities are deeply rooted in academia and how academic workers could challenge such issues.