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The study aims to provide a critical review of the extent to which digital technologies are likely to replace human labour, the exponential rise in the amount of work to be done and how far distinctively human skills are future-proofed and therefore likely to be in short supply. It reviews the evidence for a permanent switch to home and remote working enabled by emerging technologies. It assesses the business, digital and labour strategies of work organisations and the promise and challenges from a dominant trend towards a digitally enabled flexible labour model.

A critical review of 1020 plus case studies and the extant literature was carried out.

The relationship between emerging technologies and work is widely misunderstood, and there are major qualifiers to the idea of an overwhelming tsunami of technology drastically reducing headcounts globally. Distinctive human skills remain valuable, the amount of work to be done is increasing exponentially and automation is becoming more a coping than a labour replacement mechanism. Moves to a hybrid digitalised flexible labour model are promising but not if short-term, and if the challenges they represent are not managed well.

The main limitation is that we are making projections into the future, though we are drawing on a lot of different sources and evidence and past data projected into the future.

The problem is not labour displacement but large skills shortages that will slow down the speed of technology adoption. Skills development is vital, as is the taking of long-term perspectives towards the management of hybrid, flexible working based on human-machine interactions.

Organisations need to revitalise their training and development and labour management models. Governments and intermediary institutions need to manage transition states if the skills required to gain economic growth are to be available, and to ensure that large labour pools do not get bypassed from not having requisite skills.

The study offers a more subtle and complex perspective on the emerging evidence about the future of technology and work.

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.

This study examines the barriers and drivers to student-led mobilization for sustainability in higher education institutions (HEIs) across Canada. Findings indicate that the most common barrier to student mobilization was a lack of political opportunities and social capital. In response, the findings indicate that the primary drivers that student-led sustainability groups used to overcome barriers included: sharing framing perspectives to inspire and motivate action across campuses, using social networks to borrow and leverage social capital from other stakeholders, and impacting campus stakeholder behaviors resulting in the creation of a culture of sustainability. Social movement theories have been applied to the barriers and drivers to student-led action in order to provide a deeper understanding of how students mobilize on campuses. The findings suggest that while students may struggle to elicit policy changes across HEIs due to common barriers, their efforts can successfully shift the campus culture of sustainability. This study addresses an identified need for more literature investigating sustainability activism in higher education more broadly and more specifically fills a gap in our understanding of how student activism may contribute to social change.

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 relocalization movement, often referred to as neolocalism, is a foot with the aim of rekindling local and regional bonds between people and communities by intentionally and comprehensively crafting senses of place through various promotional strategies. Local-scale businesses often contribute to neolocal efforts through the integration of “place” with their brand development and marketing schemes. Together such efforts converge to form local consumption spaces that foster both economic vibrancy and social cohesion within and across communities. While sometimes recognized as a secondary benefit, environmental stewardship has yet to be fully developed as a neolocal construct and consistent trait of local consumption spaces. In this chapter, an extensive review of the intersection between the environmentalism, neolocalism, and eco-entrepreneurship literature is used to conceptually frame the notion of eco-consumption spaces. The insights generated lead to a proposed research agenda that includes recommendations pertaining to both empirical settings and methodological strategies.

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.

Limited research investigates the travel behavior of the retired adult population before retirement and how it changes after retirement. Currently, most of the travel research on the retired population explores their current travel patterns in retirement. Increased research on travel activity before retirement would allow managers in the tourism industry to better adapt and anticipate the changing needs and demographics of seniors, notably, the various ways this growing population manages travel and specific barriers or concerns they face. The authors examined the changes to the travel patterns – defined as travel frequency, mode of transportation, and geographic location/s (domestic or international) – of those retired traveling before and after retirement. Since retirement is a time of major life change, the authors analyzed how this event impacts travel behavior. This research identified barriers these Baby Boomers and those who are retired experience while traveling, including health, social activities, and financial status, which may impact their travel, the degree to which their travel behavior is affected, and specific environmental and personal factors impacting their travel patterns. This chapter will explore the barriers and motivations to travel for the retired population. Results show that before retirement seniors had less time to travel, obligations at home, and were not interested in as many destinations. After retirement, health barriers negatively impacted an individual’s travel frequency and they were also more concerned about safety while traveling and accessibility to the destinations. After retirement, financial barriers impacted an individual’s domestic travel frequency, with those having lower incomes traveling less. Accessibility to the destination facility and transportation options were major barriers to traveling internationally. Before and after retirement, there was a decrease of 10 percent in international travel.

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.