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This study explores the role of international schools in creating safe and inclusive environments for lesbian, gay, transgender, bisexual, queer, and questioning (LGBTQ+) youth, particularly in light of the challenging political climate of the current prevailing authoritarian education policy in Poland. Drawing upon Merton’s concept of “educational functions” influenced by socio‐political and economic factors, we investigate how international schools navigate and subvert authoritarian policies to promote LGBTQ+ inclusion. Through a multi‐faceted approach analyzing curricula, media discourse, and school law documents, we examine the potential of international schools as agents of change in fostering educational inclusivity for marginalized groups. By examining the interplay between planned educational functions and implementation, the study sheds light on the potential of international schools to serve as inclusive spaces for LGBTQ+ individuals in politically charged environments. Our findings highlight the positive impact of international education programs in supporting LGBTQ+ students and contributing valuable insights to ongoing discussions on promoting diversity and acceptance in educational settings. Ultimately, the findings contribute to ongoing discussions about the challenges and possibilities of fostering educational inclusivity for marginalized groups in such politically charged environments as authoritarian systems of education.

Sustainability reporting has gained momentum in recent years, especially with the enhanced attention paid by market participants and regulators to environmental, social and governance (ESG) practices. This chapter discusses the interconnected link between sustainability reporting and ESG and helps readers comprehend how businesses evaluate and communicate their social performance (i.e.ESG) and financial performance (i.e. economic) to businesses' key stakeholders. This chapter also reviews the inclusion of corporate governance into the presumably simple yet certainly complex sustainability reporting–ESG–corporate governance mix that provides businesses with the opportunities to do good in the pursuit of financial success and sustainable growth. Additionally, sustainability reporting that reports authentic ESG practices in the presence of effective corporate governance also helps to enhance a company's public image, attract investors, reduce risks and contribute to environmental and societal well-being. The successful integration of sustainability reporting and ESG with traditional financial reports, thus, is in the hands of managers who are expected to lead in the best interest of the company's shareholders and other stakeholders. Effective corporate governance, therefore, is seen as crucial for this convergence to create value, promote economic growth and address environmental and social concerns for long-term growth and sustainability.

Efforts towards decolonising the higher education curriculum in Northern Ireland reflect the complex and often contradictory character of the structures, relations, and identities in place. The author draws on his experiences as a settler researcher and learner of Ojibwemowin (an Indigenous language in North America) to explore how these complexities intersect with language in one English language teaching (ELT) programme at a university in Northern Ireland. The author describes the tensions inherent in teaching ELT-related curriculum from a place where language policy has been uneven for many years. The author then explains how language reclamation research has informed teaching practices that de-centre English and draw on relationality. These practices are examined through decolonising and anticolonial lenses to highlight the value of relationships and place as an underexplored pathway in English language and language education curricula in higher education in Northern Ireland and elsewhere.

Recent literature on high-performance work systems (HPWS) has questioned the universal success of HPWS and highlighted the need to examine contextual factors and micro-level employee experiences. To address this issue, this study aimed to explore the dynamics of HPWS implementation. Using the case of an Indian public-limited pharmaceutical company transitioning towards professionalisation, it examined the inconsistencies between the intended, enacted and perceived HPWS practices.

This study used a case study approach, drawing on multiple data sources, including surveys, interviews with various stakeholders, observations, documents and reports. Quantitative data was gathered through job satisfaction and organisational culture surveys completed by 888 employees. The qualitative interview data was analysed deductively, with themes derived from the existing HPWS literature.

The analysis revealed the organisation’s struggle in integrating professionally oriented HPWS practices within its promoter-driven bureaucratic culture. Employees reported a lack of autonomy, poor communication and inequitable opportunities for training and promotion. These cultural misalignments undermined the effectiveness of HPWS, leading to perceptions of exploitation, decreased job satisfaction and reduced trust in management. The findings highlight that HPWS practices cannot be implemented in parts without holistically considering the organisational context and culture.

The study offers practical guidance to organisations on implementing HPWS effectively. It emphasises the importance of continuously integrating employee feedback into HPWS practices to ensure sustainable performance improvements.

This study addresses a critical gap in HPWS literature by offering a post-implementation analysis focused on employee experiences within a traditional family firm. It highlights the systemic challenges that hinder the effectiveness of HPWS in practice.

This paper aims to outline an ethical framework for the deployment of facial recognition technology (FRT) in policing practice and highlight the ethical significance of the facial image.

This paper sets out an ethical approach to the practice of facial recognition deployment derived from Emmanuel Levinas’ Ethics of the Face. Ideas concerning alterity and the role of the face as a source of ethical obligation are used to establish the significance of responsibility and accountability in FRT usage.

Reflecting on the ethics of the face suggests that facial recognition amplifies requirements for accountability and responsibility in comparison with other biometric techniques and requires stronger legal safeguards.

This paper offers practical improvements through: improved process in applying FRT and changes to information management practice which treat the facial image with heightened accountability and traceability. Training is suggested which creates an understanding of the face and an improved approach to the information management of FRT data. Recommendations are made on selection of officers deployed in the field.

Using Levinas’ concept of the face and ethical philosophy provides a unique and novel lens for characterizing the legal and ethical issues concerning FRT in police practice and results in new insights as to the productive use of FRT in public policing.

Educational policies, integrated practices, obliged strategies and notable benchmarks are always required by the higher educational institutions (HEIs) for operating business ventures into competent boundaries and to preside toward the overall new business density. The same are needed to be evaluated based on student's concerns for road-mapping sustainability. Accordingly, authors conducted present study to identify crucial quality characteristics (measures) under the origins of HEIs based on student's concerns using qualitative medium under Indian economy. The study is presenting critical dimensions and quality characteristics, which are seeking by the students for selecting HEIs for their studies.

Kano integrated-Grey-VIKOR approach is utilized in present study for road-mapping sustainability based on the determination of priority index and ranking. The study utilized three segments of methodology, where in the first segment, Kano technique is implicated to define priority index of quality characteristics. In the second segment, grey sets theory is implicated to capture the perceptions of the respondents. In the third segment, VIKOR technique is implicate to rank the HEIs.

The findings of the study will assist administrators in planning the prominent strategies that can embrace performance traits under HEI, which in turn will participate in growth and development of an economy. The findings have revealed “PPCS, ICMC, TSTR, PICM, AFEP, IMIS as Attractive performance characteristics,” “IEAF, OIAR, INET as One dimensional performance characteristics,” “QTCS, PORE, SIRD as Must-be performance characteristics” and “PQPE, PCTM as Indifferent performance characteristics.” Additionally, “Professional and placement characteristics of institute” is found as the most significant measure inspiring students for admiring engineering institutes. It is found that “Observance of institutional affiliation and recognition” and “Infrastructure, classroom management and control methods” are found as the second significant measures. “Patterns of question papers and evaluation medium” and “Personal characteristics of teacher and management” are found as the least competent characteristics admiring stakeholders for selecting HEI.

The present study can assist administrators in drafting refined policies and strategies for practising quality outputs by HEI. The study suggested critical quality characteristics, which in respond will aid in attracting more number of students toward educational institutes. A study under Indian context is demonstrated for presenting critical facts and attaining higher student's enrolment rates.

This study aims to examine the extent and quality of biodiversity reporting within publicly traded companies in Italy during 2022, amidst growing calls worldwide for enhanced corporate environmental responsibility.

The study proposes a framework derived from existing biodiversity reporting literature and international guidelines on the topic. Using data from companies’ non-financial reports, the voluntary biodiversity disclosure index is quantified on disclosed information. Various quality reporting characteristics are also deepened. Sector-specific analysis is conducted across 11 industries.

Approximately 30% of companies in the sample release information on their biodiversity practices/initiatives regarding biodiversity and extinction loss risks. Quantitative analysis reveals a general commitment to disclosure yet falls short of optimal standards. Qualitative insights suggest a genuine intention towards reporting exists, with notable gaps in future orientation, double materiality and mitigation strategies. The quality analysis underscores that the reporting is mainly generalised, narrative and disaggregated concerning actions to restore habitats and ecosystems.

A limitation of this study is the observation of annual reports during one reporting period. Future studies of longer duration would provide cross-period insights into corporate behaviour.

Policymakers should implement regulations and guidelines specifically tailored to biodiversity reporting, providing clear frameworks and standards for companies. Collaborative initiatives between governments, businesses and environmental organisations offer potential to develop best practices and facilitate knowledge-sharing in biodiversity reporting.

Collaborative initiatives between governments, businesses and environmental organisations offer potential to develop best practices and facilitate knowledge sharing in biodiversity reporting.

The study contributes to future biodiversity disclosure research by introducing a comprehensive framework that fosters stakeholder trust and environmental accountability. It also sheds light on biodiversity stewardship among Italian companies, under EU directives.

The purpose of this study is to investigate the essential analytical skills required by accounting students to succeed in a rapidly evolving data-driven job market. Specifically, the study explores the role of data analytics, visualisation and software proficiency (e.g. Excel, Power BI) in the contemporary Australian accounting industry. The scope extends to providing recommendations for academia, professional bodies and employers on how accounting education can better align with the dynamic needs of the business environment by integrating these skills into curricula and professional development programmes.

Data was collected from Australian job listings incorporating accounting and data analytics tasks from popular job advertisement websites such as Seek, Indeed and Monster. Using the keyword “Data Analyst”, information was gathered on skills demanded, technology proficiency, industry sectors, professional qualifications and salary expectations. The data set comprised 73 observations across various job requirements and characteristics variables.

Critical analytical skills sought by accounting professionals in the current job market include extracting insights from big data, solving complex business problems, effective communication and data visualisation. Proficiency in tools like Microsoft Excel, SQL and Power BI is paramount.

This study enriches the literature by providing comprehensive insights into the contemporary demands for accounting analytics skills. It highlights the importance of integrating technology into accounting education and the varying skill requirements across industries. Additionally, it offers implications for professional qualifications and underscores the necessity for continuous monitoring and adaptation of accounting curricula to meet evolving industry needs.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.