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The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.

This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.

Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.

The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.

Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.

The purpose of this paper is to explore opportunities for integrating sustainability into teaching in HE, Higher Education, starting from transformative and critical perspectives. Using utopia as a method (Levitas, 2013) in higher education allows for the creation of alternative futures, thus expanding our understanding beyond the current capitalocene framework (Suvin, 2021).

A qualitative analysis of students’ presentations on ideal learning spaces has been performed, created by students from adult education (AE) and architecture studies (AS) at the University of Belgrade. Utilizing a multimodal discourse analysis, the authors examine both text and visuals in the analyzed presentations.

Student presentations reflect specific characteristics of their prior learning experience. This activity opened opportunities to AE students to integrate some ideas of sustainability, while to students of AS to focus more on innovation in the teaching process and to learn both in formal and in nonformal settings. Two dominant discourses identified are naïve sustainability and certain practical future.

University teachers might be inspired to apply similar activities in teaching groups in different fields, both in scientific and geographic terms. The utopian method, within an educational context, fosters critical engagement with reality while concurrently providing space for the development of innovative thinking. It encourages a reevaluation of existing theoretical approaches and their practical implementation, promoting a dynamic and transformative mindset.

The application of utopian methodology is an unconventional topic in higher education. However, it presents a novel approach when teaching sustainability within a multidisciplinary environment. Multimodal discourse analysis reveals the challenges that might be faced by educators who aim to implement this innovative teaching method across various cultural and organizational contexts.

Social innovation (SI) is seen as a cornerstone for addressing the major social and environmental challenges of today’s world.Given that multinational enterprises (MNEs) play a crucial role in contributing to a more sustainable world, this leads us to wonder about the potential of these innovation initiatives in the context of these firms. This systematic literature review aims to explore SI within these firms and suggest future research avenues, as well as highlight the implications of the subject.

Based on the analysis of 46 articles, this paper employs the PRISMA method to conduct a systematic literature review on SI within MNEs.

Drawing from the analysis of the results, this paper observes that SI within MNEs is generally mobilized within the framework of other responsible conceptualizations such as Corporate Social Responsibility (CSR); however, it remains a crucial lever for value creation in MNEs. Additionally, this review asserts that social innovation within MNEs acts as a catalyst for sustainability, social change, institutional effectiveness and knowledge sharing within these firms. Moreover, it illustrates the conditions for the success of this innovation in MNEs, including addressing the instrumental needs of target users, committing to the long term, the ability to shape the environment, maintaining a strong position among stakeholders and adapting new technologies.

This review offers a nuanced exploration of how SI manifests within MNEs, examining its diverse conceptualizations, functions and the conditions necessary for success. Building on this analysis, it highlights key theoretical, practical and policy implications, along with a series of research questions designed to establish a solid foundation for future research.

This paper investigates the mediating role of organizational prosocial behavior (OPB) in the relationship between spiritual leadership (SL) and knowledge-sharing (KS) from the intrinsic motivation perspective.

A survey was used to gather data from middle and executive management employees at industrial firms in Sahab Industrial City in Jordan. The study applied quantitative exploratory methods. The study used a self-reported questionnaire to gather data, with 268 valid responses being used to conduct the analysis. The analysis of data proceeded with the aid of SEM-PLS using SmartPLS 4.

The results advocate the positive link between SL and KS routing through the mediator (OPB). The mediating role of OPB was found to be partial.

This study offers practical implications for organizations that wish to optimize KS among employees. It emphasizes the crucial role of SL in determining employee OPB and proposes that managers strive to engender organization-wide transcendental values.

This study furthers the understanding of KS by testing the relationship between SL and KS using OPB as a mediator, which has not been investigated theoretically or empirically.

The application of Earth Observation (EO) science to sustainable development has become increasingly accessible. This is partly due to an open science movement concurrent with increased popularity of both higher education partnerships and the concept of Education for Sustainable Development (ESD). The confluence of these movements presents a unique capacity building opportunity: to provide emerging professionals with the ability to capitalize on open EO data and software, leveraging them for sustainable development across various thematic areas. The purpose of this paper is to provide a framework and case study illustrating how academic partnerships can catalyze the integration of ESD on a small scale in postsecondary education.

This paper presents a novel capacity building approach via the co-development of higher education curriculum by SERVIR and ITC. SERVIR is a U.S. government initiative of NASA. ITC is the University of Twente’s Faculty of Geo-Information Science and EO. This paper integrated SERVIR’s open-source EO tools into courses at ITC, building the capacity of students to apply such tools to address real-world environmental challenges.

This paper provides a case study indicating that educational partnerships can strengthen the ESD approach of a Higher Education Institution (HEI) by providing local environmental challenges and open-source tools to combat those challenges, while simultaneously strengthening the capacity building strategies of both institutions.

While educational partnerships have pursued curriculum development initiatives, the literature is limited in approaches that supplement existing courses with curriculum materials co-developed with an external partner. This paper provides a framework and case study of this smaller-scale collaboration for HEIs wishing to leverage external partners to use ESD in the higher education classroom.

The aim of this study was to conduct a scoping review of a global body of scholarly and industry (grey) literature for evidence of implemented and evaluated interventions to identify best practice workforce retention strategies for organisations providing health services in rural and remote areas.

A scoping review was conducted of the scholarly and grey literature by two independent researchers. This comprised a search of four scholarly databases, and a Google and website search for grey literature. Quality checks were conducted, and a total of 15 documents were included in the literature review. Using the World Health Organisation’s categories of workforce intervention (regulatory, education, financial incentives, personal and professional support), the documents were analysed to identify effective workforce interventions.

The literature review found evidence of regulatory impacts as well as organisation-level evaluated workforce interventions for education-to-employment pathways (education), remuneration programs (financial incentives) and working and living conditions (personal and professional support) but seldom provided insight into how successful interventions were implemented or evaluated at the organisational level. Further, there was an absence of scholarship contributing to the development of empirical evidence to inform organisations about designing, implementing and evaluating workforce strategies to improve health workforce retention in rural and remote communities.

Few studies have focused on evidence-based organisation-level interventions to improve rural and remote workforce sustainability. This article offers insights to shape future intervention implementation and evaluation research for rural and remote health workforce sustainability.

This study aims to identify the growth pattern of research literature, most influential authors, most impactful documents and most relevant topics on sustainable development (SD) in higher education management (HEM) from 2000 to 2023.

The research approach used descriptive quantitative and bibliometric analysis. Scopus was used to retrieve data from 811 selected documents from 2000 to 2023. Data analysis used VOSviewer and R Biblioshiny.

The results showed intense development of sustainable development research in higher education management, especially in 2013–2023. Core literature was identified based on the volume of publications or citations from the perspective of authors, documents and keywords. Global research topics on SD in HEM focus on curriculum development and sustainable learning, sustainable higher education management and enhancing research and development of SD in HEM. The results of this research reveal the emerging intellectual structure in the field of educational management and provide reference points for academics who wish to study this discipline.

This study offers a valuable knowledge map for future research on sustainable development in higher education management. As a map, researchers can find core documents and current topics and identify potential research issues in this study.

This study aims to investigate the connection between the circular economy and sustainable operations management to identify the challenges and opportunities in platform organizations. The study looks at how the stated circular economy strategies (Reduce, Reuse, Repair, Refurbish, Repurpose and Recycle) are integrated across different industries, emphasizing how they align with the e-business model. The research evaluates their contribution to achieving Sustainable Development Goal 12, which focuses on responsible consumption and production.

A literature review has analyzed CE frameworks, business models and the role of sustainable operations management practices. This study utilized secondary data analysis of platform organizations and insights from case studies to identify patterns, strategies and outcomes. The study also involved practical examinations within organizations, specifically focusing on innovative start-ups.

The analysis uses the 6R framework (Reduce, Reuse, Repair, Refurbish, Repurpose and Recycle) to uncover valuable insights into organizational practices and highlight the role of platform organizations in promoting and achieving circular economy objectives. The research findings focus on the central importance of data regulation and governance while showcasing sustainable business practices through platform organizations.

This research is significant as it connects circular economy with platform organizations’ business models, emphasizing data regulation, resource efficiency, waste reduction and aligning business practices with Sustainable Development Goal 12.