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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.

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.

The purpose of this research was to seek a more refined understanding of the ways beneficiaries are evaluating nonprofit organisations (NPO), from the beneficiaries’ perspectives. Understanding evaluation from beneficiaries’ perspectives is not only important theoretically, but also for enabling evaluation processes to authentically contribute toward enhanced downward accountability.

Theorisation of immanent evaluation (Deleuze, 1998), the ontological view that there is no form imposed from outside or above but instead an articulation from within, was drawn upon to direct attention toward understanding beneficiaries’ inherent productive evaluative capacity and agency. This theorisation enabled a different way of observing and understanding beneficiary evaluation within a qualitative case study conducted in an Australian NPO. Data was sourced from interviews, observations and document analysis.

Findings suggest beneficiaries largely viewed the NPO’s evaluation processes to be unsatisfactory toward meeting their needs in relation to meaningful engagement. However, beneficiaries’ evaluative capacity was noted to include their own evaluation criteria and evaluative expressions indicating the production of an evaluative account. Here beneficiaries’ evaluative expressions are representations of events of evaluation, initiated by them. Findings enable a more refined understanding of beneficiaries’ engagement in evaluation, moving beyond traditional considerations of participative evaluation, and illustrating beneficiaries’ agency and active role in the production of evaluation.

This research furthers understandings of downward accountability and participative evaluation by detailing how beneficiaries’ evaluative capacity is part of an NPO’s evaluative environment, and as such, conceives of an immanent theory of beneficiary evaluation. Findings highlight how evaluation, as a mechanism of downward accountability, functions from beneficiaries’ perspectives and the type of organisational environment capable of enabling and better supporting beneficiary engagement.

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim of this paper is to conduct a scoping review to synthesise the accounting literature related to the chocolate industry and sustainability and develop a research agenda for accounting scholarship.

The scoping review followed Arksey and O’Malley’s (2005) five-stage framework for a scoping review. Nineteen accounting journals were searched for literature on “chocolate OR cocoa AND sustainability” from 2000 to 2023. A total of 171 papers were identified through the search, of which 18 were deemed relevant and included for thematic analysis. The themes are analysed using a conceptual framework on accountability.

Analysis of the relevant literature revealed three distinct perspectives on sustainability in the chocolate industry. These include critique on the problems related to top-down accountability approaches in the chocolate industry; that accountability mechanisms have fallen short in managing sustainability challenges; and that sustainability interventions are driven by profit motives. The themes further reveal a lack of accountability in the industry for marginalised voices.

The scoping review methodology used in this study offers insights into the diverse perspectives on sustainability in the chocolate industry. This research adds valuable knowledge to the field by uncovering nuanced issues around accountability and sustainability and highlighting the need for future research for accountability for sustainable chocolate production.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Innovative work behaviour (IWB) has long been advocated as a crucial resource for organisations. Evidence that work characteristics stimulate the adoption of IWB is widespread. Yet, the relationship between knowledge characteristics and IWB has often been overlooked. This study aims to address this gap by examining this relationship.

Building on an integrative vision of innovation, this study analyses the effects of combinations in work characteristics on IWB through a configurational approach. Job autonomy, complexity, problem solving, specialisation and demand for constant learning were examined as determinants of IWB using fuzzy-set qualitative comparative analysis.

Based on a sample of 214 Belgium employees, the results highlight seven configurations of work characteristics to elicit high levels of IWB. For six of them, problem solving appears as a needed condition.

Presented findings offer insights for organisations aiming at evolving in a competitive context to generate optimal conditions for promoting employee innovation.

While most studies have tested the influence of work characteristics independently, this research investigates the joint influence of work characteristics and identifies how combinations of multiple variables lead to IWB.

Drawing upon the Proactive Motivation Model, this study aims to investigate the relationship between managerial coaching and employee knowledge-sharing behavior via psychological safety and learning goal orientation. This study also proposes that employee psychological safety and learning goal orientation sequentially mediate the relationship between managerial coaching and employee knowledge-sharing behavior.

This study used a time-lagged quantitative research design to test the proposed hypotheses. Using a self-administered questionnaire, data was gathered from 220 employees of information technology companies in Pakistan. This study used Partial Least Squares Structural Equation Modeling (PLS-SEM) two-stage approach to test the measurement and structural models.

The findings of the study support that there is an indirect relationship between managerial coaching and employees’ knowledge-sharing behaviors via psychological safety and learning goal orientation. In addition, the findings also support the sequential mediation of psychological safety and learning goal orientation in the proposed model.

The results of this study highlight that managers can play a vital role in fostering proactive resource-sharing behaviors of employees in knowledge-intensive organizations.

There is limited research on the relationship between managerial coaching and employees’ knowledge-sharing behavior. This study has analyzed this relationship using a motivational perspective. It makes important theoretical contributions by investigating the mechanisms through which managerial coaching influences employees’ knowledge-sharing behavior in organizations.

This study examines how the resource of egalitarianism, at both individual and organizational levels, affects employee proactivity. Specifically, we propose relational social capital is an effective mechanism through which an individual's egalitarian mindset and the organization's egalitarian HR practice facilitate employee proactivity.

This study surveys a sample of 511 knowledge workers employed in small to medium-sized enterprises in Australia and New Zealand.

Results of partial least squares structural equation modeling (PLS-SEM) demonstrate that relational social capital partially mediates the relationship between an egalitarian mindset and employee proactivity and fully mediates the effects of egalitarian HR practice on employee proactivity.

Globally, a social transformation, particularly around the notions of social responsibility and sustainability, is occurring, and this means increasing numbers of employees support egalitarian ideals. HR practitioners therefore need to be aware of how their human resource management (HRM) system supports this value orientation.

This study illuminates a new performance pathway by highlighting egalitarianism's contribution, as a valuable resource, to organizational and employee innovation. This focus on egalitarianism is both timely and important. This is because the United Nations Sustainable Development Goals, through their support of diversity, inclusiveness and equality, reflect an egalitarian ethos, and managers are becoming increasingly cognizant of the need to embed these values into organizational structures and operational processes.

This study investigated the intention of carriers to switch to green vehicles in last-mile delivery (GVLDs) in an emerging market.

A research model was developed based on the association between consumption value theory (CVT), perceived GVLD knowledge and environmental concern. An online survey was administered to carriers who use conventional vehicles for last-mile delivery. This study examined the model using structural equation modeling.

Results indicate that environmental concern and attitudes toward adopting GVLDs are significantly cultivated through consumption value. Specifically, epistemic value was the most significant in promoting environmental awareness, while social value was paramount in fostering attitudes toward GVLDs. Furthermore, perceived GVLD knowledge motivated consumption value. Similarly, environmental concern positively impacted attitudes toward adopting GVLDs. Finally, environmental concerns and attitudes induced carriers’ intention to switch to GVLDs.

The findings can help policymakers, manufacturers and logistics providers understand carriers’ decisions of shifting to GVLDs from a perspective of perceived consumption value, green product knowledge and environmental preservation while discussing practical recommendations for promoting the switch to GVLDs.

This study is an early endeavor that elucidates the switching behavior toward adopting GVLDs. It emphasizes incorporating perceived GVLD knowledge and environmental concern into CVT in the context of a developing country. This study enriches the understanding of how to promote environmental awareness and attitudes toward adopting GVLDs.