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This chapter examines the ‘West’ of the Compassionate Positive Applied Strengths-based Solutions (COMPASS) model and application of Positive Psychology to understanding and supporting desistance from offending behaviour. Positive Psychology, a field dedicated to the study of strengths, well-being and human flourishing, offers valuable tools for fostering pro-social change in individuals with a history of offending. Unlike positive criminality, which focuses on rehabilitative strategies within the criminal justice system, Positive Psychology emphasises enhancing overall life satisfaction through the cultivation of personal strengths and positive experiences. This chapter discusses the concept of well-being, the Positive Emotions, Engagement, Relationships, Meaning and Accomplishment (PERMA) model and the Broaden and Build theory, highlighting their relevance to desistance. It also explores key skills and strengths, such as hope, character strengths and gratitude, that can support individuals in their journey towards a life free from offending. By integrating these principles, this chapter provides a framework for understanding how personal growth and positive psychological attributes can contribute to successful desistance and improved quality of life.

Many individuals start a new firm each year, mainly intending to become independent or improve their financial situation. For most of them, the first years of operations mean a substantial investment of time, effort and money with highly insecure outcomes. This study aims to explore how entrepreneurs running new firms perform financially compared with the established ones and how this situation influences their well-being.

A questionnaire survey was completed in 2021 and 2022 by a representative sample of N = 1136 solo self-employed and microentrepreneurs in the Czech Republic, with dependent self-employed excluded. This study used multiple regressions for data analysis.

Early-stage entrepreneurs are less satisfied with their financial situation, have lower disposable income and report more significant financial problems than their established counterparts. The situation is even worse for the subsample of startups. However, this study also finds they do not have lower well-being than established entrepreneurs. While a worse financial situation is generally negatively related to well-being, being a startup founder moderates this link. Startup founders can maintain a good level of well-being even in financial struggles.

The results suggest that policies should focus on reducing the costs related to start-up activities. Further, policy support should not be restricted to new technological firms. Startups from all fields should be eligible to receive support, provided that they meet the milestones of their development. For entrepreneurship education, this study‘s results support action-oriented approaches that help build entrepreneurs’ self-efficacy while making them aware of cognitive biases common in entrepreneurship. This study also underscores that effectuation or lean startup approaches help entrepreneurs develop their startups efficiently and not deprive themselves of resources because of their unjustified overconfidence.

This study contributes to a better understanding of the financial situation and well-being of founders of new firms and, specifically, startups. The personal financial situation of startup founders has been a largely underexplored issue. Compared with other entrepreneurs, this study finds that startup founders are, as individuals, in the worst financial situation. Their well-being remains, however, on a comparable level with that of other entrepreneurs.

This paper aims to analyze the influences of context and methodological differences in how universities confront, report and manage carbon neutrality in selected Andean universities, contrasted with a university in the USA.

A sequential, mixed-methods design, using quantitative and qualitative approaches was applied. The data analysis is based on a systematic literature review with bibliometric analysis to identify how carbon neutrality in universities is understood and applied. Informed by the quantitative analysis, the qualitative phase compared the assessment methodologies, opportunities and obstacles in three Andean universities – EAFIT in Colombia, EPN in Ecuador and the UC in Chile – contrasted with MIT (USA) for comparative purposes beyond the region.

The bibliometric analysis points to the evolution of carbon management and carbon neutrality in universities and indicates how universities have applied methodologies and defined opportunities and obstacles. In this comparative experience, the contextual issues are brought to the fore. The conclusions highlight the importance of context in carbon neutrality assessment and argue against crude comparative metrics. While carbon assessment protocols provide data on which actions may be taken, the phase of carbon management development and the specifics of context – based on local institutional, geographical, climatic, cultural, socioeconomic and national policy conditions – are far more relevant for identifying actions.

This study only considered four universities, and the findings are not generalizable. The argument highlights the point that contextual factors generate important differences that may complicate simple comparisons based on the university's type or size. It also highlights the differences in the carbon calculation methodologies used by the institutions.

Results build on the recent publications that document the Latin American context. The article contributes to knowledge about Andean university commitments and actions relating to climate change and carbon neutrality. This knowledge can contribute to how universities in the region seek to apply different methodologies, set targets and the timing of actions and consider their contextual opportunities and obstacles.

Comparing university carbon footprints and carbon neutrality plans is an emerging topic, presenting methodological and institutional difficulties. This paper reveals some of these difficulties by comparing parameters, actions and implementation processes against contextual factors. While there is a drive for international and national comparisons and systematization of data on university carbon performance, significant methodological gaps still need to be resolved to account for these contextual factors.

The reasons for employees’ multiple jobholding have often been explored from economic and aspirational standpoints, and the role of workplace conditions that may encourage employees’ multiple jobholding remains largely overlooked. We examine the linkage between workplace favoritism and employees’ multiple jobholding motivations. Utilizing the conservation of resources as our theoretical framework, we also explored the underlying role of job insecurity and psychological contract violation.

We collected data using qualitative and quantitative methods. To gauge multiple jobholding motivations, we collected data from employees in Indian organizations using both qualitative (N = 44) and quantitative (N = 180, N = 205, N = 251) methods. A mediation model was tested using two-wave data gathered from 251 employees working with varied organizations located in North India. Variance-based SmartPLS was used to test the hypothesized relationships.

A positive and significant association was found between workplace favoritism and employees’ multiple jobholding motivations. Job insecurity and psychological contract violation emerged as significant mediators in this process.

Through qualitative and quantitative studies, we developed and tested a measure of employees’ motivations to hold multiple jobs. The study uncovers the role of adverse workplace conditions in encouraging these motivations and sheds light on how workplace favoritism translates into employees’ holding multiple jobs.

Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the need for external funding by securing resources at little or no cost and applying strategies to effectively use resources. Working capital management (WCM) is a term used in financial management to define a set of practices used to manage business resources, including cash management. This paper explores the overlap and divergence between these two disciplinary distinct concepts.

A dual methodology is employed. First, the usage of the two terms in prior literature is analysed and synthesised. Second, the study uses factor analysis to explore how bootstrapping practices described by owners of 167 established MSMEs relate to the components of WCM in financial management.

The factor analysis identifies two main bootstrapping practices employed by MSMEs: (1) delaying payments and owner-related bootstrapping and (2) customer-related bootstrapping. Delaying payments is an integral practice in trade payables management and customer-related bootstrapping includes practices that are integral to trade receivables management. Therefore, links between bootstrapping practices and WCM practices are firmly established.

The study is not without limitations. Based on cross-sectional evidence for established firms in Ireland only, future studies could explore cross-country longitudinal panel data to fully examine life cycle and sectoral effects, as well as other external shocks (for example, COVID-19) on bootstrapping and WCM practices. This study does not explain why some factors (for example, joint utilisation and inventory management) are present in some bootstrapping studies and not in others; further case study research might help explain this. Finally, changes in the business environment facing start-ups and established enterprise, including increased digitalisation, online trading, self-employment, remote hub working and sustainability, offer new avenues for bootstrapping research.

This is the first study to comprehensively explore the conceptual and empirical links between bootstrapping and WCM. This study will enable researchers and practitioners in these two distinct disciplines to learn from each other. Accounting researchers and practitioners can broaden their understanding of how WCM “works” in MSME settings. Similarly, entrepreneurship researchers and practitioners can deepen their understanding of how bootstrapping can be adopted by businesses to manage resources effectively.

The paper proposes a place-space duality, rather than a dualism, for accounting research.

The discussion is informed by the literature in human geography, which, while developing the concept of space, has made an important distinction between abstract space and place as a site of experiential learning and memory.

The lack of a concept of place is a serious omission in the accounting literature and perpetuates an abstract sense of space, which can restrict the scope of accounting research.

The paper calls for further research to study accounting in place and to explore both the collective and individual senses of place, as well as conscious and unconscious place associations. We recognise that there is limited prior accounting research on this topic and that there are challenges in conducting such interdisciplinary research, especially as there is a lack of common ground between research in human geography and accounting and little integration of the two literatures.

The paper proposes an accounting research agenda based on a place-space duality, which reflects the strength of people-place relationships, including place identities, place attachment and place dependence.

The paper provides a critique of the conceptualisation of space in accounting research, identifies place-space as a duality (rather than a dualism) and suggests a novel distinction between studying accounting in context and in place.

This study aims to investigate the trend of research on universities and accountability (UAA) in Southeast Asian (SEA) countries.

A total of 115 journal articles, conference papers, books and book chapters were obtained from the Scopus database spanning the years 1996–2023. These documents were subsequently analyzed using bibliometric methods.

The majority of UAA in SEA documents were published between 2007 and 2023 (106 documents, 92.19%). Scholars from both SEA countries and outside the region, particularly Australia, co-authored UAA in SEA documents. While scholars from Vietnam contributed the highest number of UAA in SEA publications (30 documents), scholars from Australia received the highest number of citations (878 citations). Collaboration between Vietnam and Australia emerged as the most productive partnership in conducting studies on UAA in SEA. Additionally, UAA in SEA documents were published not only in education-related outlets but also in other sectors, particularly in public policy. Furthermore, studies on UAA in different countries exhibited both similar and dissimilar interest keywords.

This study represents the first bibliometric analysis focusing on UAA in SEA literature. The insights and implications derived from this study are valuable for future researchers, university leaders and policymakers.

Policy in the UK and many other countries states that mainstream mental health services should be accessible to people with intellectual disabilities (ID). The purpose of this paper is to systematically review training and development needs assessments and delivered training and development for professionals working in mainstream mental health services who may work with people with IQ.

A systematic search of four databases (Web of Science; PsychInfo; PubMed; CINAHL) over the period of 2011–2023 was used. Papers were included if they described training or development delivered to, or specific training or development needs analyses of, mainstream qualified staff to support working with adults who have an ID.

Two papers were found that described training and development initiatives and six that described training and development needs analysis, five of these papers originated from Australia and were part of the development of a comprehensive workforce competency framework.

Training and development approaches for mainstream mental health services to facilitate the support of people with IQ should be systematically developed and trialled.

To the best of the authors’ knowledge, this is the first study to review training and training needs analysis in this area since 2012. The review finds only a small number of papers in what is an important area for service development.

The study aims to identify the areas of flood susceptibility and to categorize the Gangarampur sub-division into various flood susceptibility zones. It also aspires to evaluate the efficacy of integrating Geographic Information Systems (GIS) with Artificial Neural Networks (ANN) for flood susceptibility analysis.

The factors contributing to floods such as rainfall, geomorphology, geo-hazard, elevation, stream density, land use and land cover, slope, distance from roads, Normalized Difference Water Index (NDWI) and distance from rivers were analyzed for flood susceptibility analysis. The use of the ANN model helps to construct the flood susceptibility map of the study area. For validating the outcome, the Receiver Operating Characteristic (ROC) is employed.

The results indicated that proximity to rivers, rainfall deviation, land use and land cover are the most significant factors influencing flood occurrence in the study area. The ANN model demonstrated a prediction accuracy of 85%, validating its effectiveness for flood susceptibility analysis.

The research offers a novel approach by integrating Geographic Information Systems (GIS) with Artificial Neural Networks (ANN) for flood susceptibility analysis in the Gangarampur sub-division. By identifying key factors such as proximity to rivers, rainfall deviation and land use, the study achieves 85% prediction accuracy, showing the effectiveness of ANN in flood risk mapping. These findings provide critical insights for planners to devise targeted flood mitigation strategies.

While it has been argued that sport organizations are a socially integrative factor in societies, research on sport and social inclusion is short on the role of leadership. Therefore, the purpose of this study is to investigate the degree to which inclusive leadership enables social mobility for participants in a social inclusion program through sport.

This study is based on a fieldwork study composed of focused, multi-sited and collaborative ethnography principles. It draws upon data from four sport clubs that are members of the Norwegian Equestrian Federation (NEF) and associated with a social inclusion program for people with a history of substance abuse disorders (SUD).

Through the enabling of participants’ agency capabilities through prototypicality, shared leadership and cognitive efforts, incentives for utilizing inclusive leadership are presented. The study also presents perspectives on social mobility that are less prone to inflexible categorization and more attuned to people’s sense of belonging and identities.

By coupling unique fieldwork data with theories on subjective social mobility, leadership and meaningfulness, the study presents novel insights into how inclusive leadership play a pivotal role in empowering people with SUD to enhance their social mobility capabilities.