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To characterize the consulting services provided by accountants to owner-managers of small businesses (OMSBs) in Brazil, addressing a significant gap in existing research.

A qualitative approach was employed, conducting 23 semi-structured interviews with OMSBs and specialists, analyzed using grounded theory techniques from an interpretivist perspective.

The study identifies three categories of accounting consultancy: tools, advisory and training. Accountant-consultants act as integrators, bridging diverse knowledge domains for less professionally managed businesses and connecting various resources or advisory professionals for more structured ones. Preparation in multiple areas, especially management, is considered crucial, alongside fostering trust and using clear, simple language. Collective consultancy and specialization in specific segments are suggested as mechanisms to ensure the economic viability of providing these services.

The study provides insights into the nature of accounting consultancy for small businesses in Brazil but may not capture the full spectrum of practices across different regions or industries. Future research could explore these variations for a more comprehensive understanding.

This study addresses a significant gap in the literature by providing a detailed understanding of the consulting services offered by accountants to small businesses in Brazil, offering practical insights for both professionals and policymakers aiming to support this vital sector of the economy.

Past research is mixed on family small and medium-sized enterprises’ (SMEs) use of external advisors and the limited empirical evidence is confined to developed markets. Drawing on the knowledge-based view of the firm, this research focuses on the “familiness” characteristic of SMEs and their use of external accountants as advisors in an emerging marketplace. Using internal resources for basic tasks is proposed to strengthen this relationship from a managerial cognition lens. Focusing also on SME internalization, this research probes the performance ramifications of using external accountants as advisors.

Hierarchical regression is used to test the hypotheses. The mediation hypothesis is tested by bootstrapping the indirect effect. The interaction hypothesis is visualized with simple slope analysis.

The results indicate that the familiness of SMEs is positively associated with the use of external advisors, and thereby, with high performance. SMEs with higher international exposure also use these external advisors to a greater degree. Family SMEs that have a focused use of internal resources for basic tasks benefit more from the use of external accountants for advising tasks.

This research sheds light on how family involvement in management influences firm performance, showing the moderating role of the use of internal advisors for basic tasks and the mediating role of the use of external accountants for advising. We add to the knowledge-based view by describing how family SMEs can utilize internal and external knowledge resources simultaneously.

This paper aims to examine the lived experiences of a professional accountant, exploring how he navigated the complexity of change in specific accounting processes in the UK housing association (HA). Using an autoethnographic approach, the authors seek to relate individual and collective insights into the changing of social housing organisational processes.

This autoethnographic account draws on participant and participant-observer reflections, as well as several materials maintained by the professional accountant, from a turbulent period in UK social housing. These data are analysed abductively, where the HA was perceived to be a constellation of ritual activities that underpinned a working community.

The professional accountant, who is one of the authors, sought to transform HA’s finance function to be “World-class”. Among others, allegedly outdated accounting processes in the HA seemed to require radical change to enable quicker yet more financially substantiated decision-making. Office rituals facilitated the associated accounting process changes by drawing on camaraderie and team/family bonding, which became amenable to new (accounting) rituals. However, the change process was complex and may well have undermined the existing camaraderie in the finance team. The paper reflects on this, with the professional accountant looking back on his actions within the HA after he had left the HA and had entered academia.

This study demonstrates the potential of autoethnographic reflections in accounting research when accounting is seen as ritualised activity. Hence, abductively, the reflection is theorised through the notion of “ritual” and its antecedent, “liminality”. This autoethnographic narrative may serve as an aid for others who may also face turbulent periods which require navigating change, while they experience personal struggles relating to this change.

This study investigates the role of leadership and cultural transformation in facilitating Lean Six Sigma (LSS) practices in clinical pharmacy settings to reduce medicine waste within the UK National Health Services (NHS).

A systematic literature review on Lean Six Sigma in health care was conducted to develop an analytical framework. This was followed by a qualitative case study of an English NHS trust to test the framework, exploring pharmacists' adoption of LSS practices and their impact on staff behaviour, focussing on leadership decisions and organisational culture.

The research highlights the significance of leadership’s prioritisation in waste reduction efforts and its influence on staff engagement. It also examines the intricate relationship between leadership decisions, education and training, resource allocation, and the prevailing clinical culture, which shapes pharmacists' behaviours and attitudes towards LSS practices and waste reduction.

The study’s focus on a single NHS trust limits the generalisability of the findings, suggesting the need for further research across different healthcare settings.

The study recommends a cultural transformation, earlier training, and reformation in service strategy to enhance the adoption of LSS practices and contribute to a more sustainable future for the wider health services.

Effective medicine waste management prevents harm and helps address the current NHS medicine shortage. The NHS can allocate resources efficiently, ensure timely treatment, and prepare for future disruptions by implementing the proposed framework.

We developed a leadership model for the NHS to reduce medicine waste, offering a novel approach to addressing the challenge of medicine waste through leadership and cultural transformation.

The study tests the relationships between continuous improvement (CI) and clinical practices (CP) with perceived operational performance in Australian and New Zealand (NZ) emergency departments.

A survey instrument was designed to collect data from Australian and NZ Emergency Department physicians to test a model developed from the literature, the continuous improvement and clinical practice (CICP) model. Hypotheses were developed and tested using bivariate correlation analysis and multiple regression analysis.

ED operational performance is positively impacted by CI culture, reinforced by an established CI governance structure built on employee education of CI tools and methods. The lack of nonclinical time allocation for CI activities has remained a major impediment for the implementation of a sustainable CI culture. The study found physicians experience tension between continuous improvement and clinical practice.

Developing a CI mindset across all levels of emergency departments would encourage staff to embrace change to support the implementation of CI and to improve clinical practices. The study highlights potential implications for national bodies, academics, policymakers and ED physicians. Study insights suggest that continuous improvement and effective clinical practices are crucial for enhancing ED performance results in their day-to-day responsibilities.

The paper is original by applying methodological rigour to identify the best predictors of performance in EDs and how a theoretical causal model can be tested to identify the best predictors of operational performance in EDs.

Drawing on the tenets of institutional theory, the purpose of this study is to examine the impact of Confucianism on technology for social good, while also considering the moderating influence of extrinsic informal institutions (foreign culture) and intrinsic formal institutions (property rights).

This study constructs a comprehensive database comprising 9,759 firm-year observations in China by using a sample of Chinese A-share listed firms from 2016 to 2020. Subsequently, the hypotheses are examined and confirmed, with the validity of the results being upheld even after conducting endogenous and robustness tests.

The findings of this study offer robust and consistent evidence supporting the notion that Confucianism positively affects technology for social good through both incentive effect and normative effect. Moreover, this positive influence is particularly prominent in organizations with limited exposure to foreign culture and in nonstate-owned enterprises.

The findings contribute to the literature by fostering a deep understanding of technology for social good and Confucianism research, and further provide a nuanced picture of the role of foreign culture and property rights in the process of technology for social good in China.

This study aims to identify key contributors, research themes, research gaps, and future directions in hospitality innovation by conducting bibliometric and content analyses of peer-reviewed articles in this field.

A bibliometric analysis was conducted using VOSviewer software on 2,698 peer-reviewed English-language articles retrieved from the Web of Science database, published between 1995 and 2023. Key contributors were identified based on publication volume, citation, and co-citation analysis. Co-occurrence analysis of index keywords and content analysis of influential articles were used to identify research themes.

The study identified four distinct research themes in hospitality innovation: (1) digital technology adoption primarily among customers, (2) innovation management within hospitality firms, focusing on knowledge management and eco-innovation, (3) service innovation primarily among employees, and (4) business model innovation involving multiple stakeholders. Additionally, the study determined key contributors, highlighted research gaps, and provided suggestions for future research directions.

This study contributes to the existing literature by providing a systematic and in-depth review of hospitality innovation research. It identifies key contributors, research themes, and potential gaps for future research, offering valuable insights for both industry practitioners and scholars.

Based on stakeholder theory, this study aims to examine the impact of family firm succession on corporate philanthropy while considering the potential role of the clan cultural context, industry context, and the stage of succession.

Data were based on a sample of 7,502 firm-year observations from listed family firms in China’s A-share markets between 2007 and 2018. Several Tobit models are used for analysing the data. Difference-in-difference regression method and propensity score matching method are used for robustness tests.

Family firms undergoing succession tend to spend more on corporate philanthropy compared to non-succession counterparts. This effect is more pronounced among polluting industry firms and weaker in regions with strong clan cultures and after the process of succession is complete.

This study sheds new light on the relationship between inter-generational succession and corporate philanthropy. By considering the moderating effect of the clan cultural context, industry context, and the stage of succession, this study further advances the understanding of the role of corporate philanthropy in managing family firm succession.

The primary aim of this research was to investigate the mediating effect of the decision-making structure on the relationship between perceived environmental uncertainty and hospital performance.

Online and manual survey questionnaires were used to collect data in this study. The target population of this study consists of all middle managers within 11 COVID-19 referral hospitals in Surabaya. A total of 189 responses were collected, however, 27 incomplete responses were excluded from the final dataset. Data was analyzed using SEM-PLS.

The study's findings indicate that decision-making structure plays a role in mediating the link between perceived environmental uncertainty and hospital performance assessed via the Balanced Scorecard, highlighting the significance of flexible decision-making processes during uncertain periods. Moreover, based on our supplementary test, respondents' demographic characteristics influence their perceptions of hospital performance.

Hospital administrators can consider the significance of decision-making structures in responding to environmental uncertainties like the COVID-19 pandemic. By fostering adaptable decision-making processes and empowering middle managers, hospitals may enhance their performance and resilience in challenging situations. Additionally, based on supplementary tests, it is found that differences in the perception of the three Balanced Scorecard perspectives imply that hospitals categorized as types A, B, C, and D should prioritize specific areas to improve their overall performance.

This research adds substantial originality and value to the existing body of knowledge by exploring the interplay between decision-making structures, environmental uncertainty, and hospital performance. It contributes to the literature by specifically focusing on the Covid-19 pandemic, a unique and unprecedented global crisis.

Smoke-free prison policies have been introduced in some countries, in part to address very high levels of tobacco use in people in prison. However, relapse rates post-release remain high. This papers aims to improve understanding of post-release smoking and/or vaping behaviour is necessary to inform support for a priority population.

The authors searched health, social science and criminal justice databases for studies about smoking/vaping behaviours among people released from smoke-free prisons. Studies were included if they reported primary data and were published between January 2017 and March 2024 in English; the population was adults/young people (16 yr+) imprisoned or formerly imprisoned, in prisons with comprehensive smoke-free policies; and at least one of the following was reported: pre-release intention to smoke, vape or remain abstinent post-release; smoking/vaping behaviour post-release and factors influencing smoking/vaping behaviour; attempts to quit again following post-release smoking/vaping relapse.

Nine studies met our criteria. The evidence base is small and mainly from the USA or Australia. Evidence continues to suggest that most people resume smoking after leaving a smoke-free prison. No new interventions have been successful in reducing relapse rates. No studies report on vaping post-release, although two studies report on perceived factors affecting smoking relapse post-release from prisons allowing vaping.

Given very high rates of relapse, there remains a significant need to better understand what approaches are feasible and acceptable for reducing return to smoking post-release.

This review updates the limited evidence on smoking behaviours after leaving a smoke-free prison.