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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.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Healthcare organizations require more proactive behaviors from nursing professionals. However, nurse managers’ proactivity has rarely been analyzed in the literature and little is known about the antecedents and consequences of their proactive behavior at work. This study examines the relationships between job characteristics (i.e. job autonomy and job variety), psychological empowerment, proactive work behavior and job effectiveness indicators (i.e. innovative work behavior, job performance). We tested a model in which psychological empowerment and proactive work behavior sequentially mediate the relationship between job characteristics and job effectiveness.

A cross-sectional study was conducted among nurse middle managers from a French hospital (N = 321). A hypothetical model was developed based on existing theory. Structural equation modeling was used to test the hypotheses.

Results show that psychological empowerment and proactive work behavior fully mediate the relationship between job characteristics and innovative work behavior, and partially mediate the relationship between job characteristics and job performance.

This study provides insights for understanding how job characteristics can contribute to fostering the proactivity of nurse middle managers and how their proactive work behavior can be positively related to innovative work behavior and job performance. Findings raise several implications for hospital administrators and upper management seeking new ways to enhance nurse middle managers' proactive work behavior and push further their effectiveness at work.

This paper aims to elucidate the keys transformations of human resources (HR) tasks amid the age of artificial intelligence (AI).

This paper synthesizes recent theoretical and empirical research on the topic of AI and human resource management to establish a typology of AI-based HR tasks.

HR jobs will revolve around three types of tasks in the age of AI: mechanical, thinking and feeling.

AI radically changes HR function and it becomes essential for organizations to clearly define the purpose of using AI, its role and the context of its use in tasks. Strategic value of the HR function will lie in its future reorientation toward feeling tasks. HR managers need to possess the knowledge, skills and abilities to adapt to these tasks and ensure the responsible use of AI.

This chapter discusses the role of school leadership in the face of climate disasters and environmental injustices. These disruptions to schooling are emblematic of an increasing global uncertainty. School leaders play a pivotal role mitigating uncertainty following an environmental crisis or disaster through leadership activities that support their communities. However, preparing school leaders for unexpected disruptions to schooling has often been overlooked by preparation programs and professional development. The goal of this chapter is to equip school leaders with an essential understanding of both the influence of environmental injustice on schools and the tools to respond effectively to these events. First, the chapter contextualizes environmental injustice and inequality as a factor that influences school and student performance, especially for students living below the poverty line and students of color. Next, it synthesizes how school leaders have responded to prior instances of climate disasters and environmental injustices. Finally, it presents key considerations for school leaders confronting future occurrences.

This paper examines “how” an organisation, over time, responded, and “what strategies” were mobilised, to conform to a specific audit society-inspired model introduced in Italy by the Decree 231 (D231). D231 requires implementing an internal control and audit model and performance accounting to oversee business activities and prevent misconduct.

A case study approach was adopted for in-depth analysis of the response strategies (i.e. avoidance and compromise) and related initiatives, which were mobilised in ITAGAS, a public organisation leader in the methane gas distribution sector in Italy. Participant observation, interviews and document analysis were the primary data sources. Theoretically, our analysis is informed by insights drawn from the institutional complexity perspective (Thornton et al., 2012; Pache and Santos, 2013a, b) and Oliver’s (1991) model concerning strategic responses to institutional pressures.

Adopting D231 generated institutional complexity in our case organisation. The analysis highlights two phases: the voluntary and compulsory adoption of the D231 model. The voluntary adoption occurred via a compromising strategy that involved forms of “selective coupling” (Pache and Santos, 2013a), which allowed the organisation to strategically adopt only those structures/practices that were seen as appropriate and consistent with its organisational logics. The compulsory phase was characterised by broader adoption of the D231 model through symbolic conformity. The case organisation adopted “avoidance” strategies (Oliver, 1991) and “co-habiting means-ends” decoupling initiatives to protect the basic organisational coherence from the regulative prescriptions.

The paper presents original insights into how the D231 model, an example of an audit society-inspired model, unfolded over time in a specific organisation to achieve the desired change towards more responsible and accountable practices. Our analysis suggests the compulsory phase was less effective than when the model was voluntarily adopted. The paper also reveals that, in contrast to the voluntary phase, decoupling strategies were mobilised in the compulsory phase to reach an organisational equilibrium, which facilitated corporate survival; decoupling was the only effective solution to the imbalance generated by the compulsoriness of the D231 model.

This study investigates the antecedents of career initiative, a proactive behavior, whereby individuals engage in activities to promote their career development. The authors first argue that organizational tenure – the length of time employed within a specific organization – will exhibit a curvilinear or inverted-U-shaped relationship with career initiative. In the early years of an employment relationship, career initiative gradually increases as employees overcome the initial challenges of joining a new organization. However, career initiative will plateau and eventually decline as employees struggle to envision further development.

This study uses a survey design with data collected from the North American operations of a large global telecommunications company.

This study identifies two key mechanisms, both concerning relational context, that drive the curvilinear relationship between organizational tenure and career initiative: mentoring and barriers to networking. Specifically, increased mentoring and reduced barriers to networking both significantly weaken the curvilinear effect.

The results suggest that organizations can promote proactive behaviors through employee mentoring and by removing network barriers, particularly for those most at risk for reduced career initiative: early- and especially later-tenure employees.

Career initiative is a valued behavior among employees, but individual-level phenomena can be fostered, or inhibited, by relational context. So, while some scholars have found a trend toward “boundaryless” careers, this study reveals the importance of considering how the boundaries and social context within organizations can create an environment in which employee proactivity can flourish.

This study was intended to investigate a small-scale School-based Motivational Interviewing (SBMI) pilot with first-year college students. This approach honors student autonomy, supports self-determination and has the potential to impact educational outcomes in higher education. Motivational Interviewing (MI) is an evidence based conversational skill set, defined as “a collaborative conversational style for strengthening a person's own motivation and commitment to change” (Miller and Rollnick, 2013, p. 12). Student perceptions of satisfaction with the faculty-student mentoring intervention were sought. Relational aspects of MI (partnership, empathy and alliance) were also explored.

A mixed-method approach was used for the SBMI study, focused on college students with recent academic setbacks (N = 19).

The intervention was deployed with high levels of MI technical fidelity and relational quality. Participants reported high satisfaction with the intervention. The relational aspects and participant perceived alliance with their faculty were highly correlated across the intervention, adding to the discussion of the mechanisms of MI that contribute to its effectiveness.

This work is formative, yet at this point is not generalizable given the scope of the study.

Findings are encouraging for further development of this innovative pedagogical approach. Possible future applications of research are provided.

Discussed herein, SBMI has the potential to meet the needs of traditionally underrepresented student groups.

The reported study is the initial portion of a larger intervention development project.