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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.

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 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.

This study investigates the influence of capital controls on financial market structure in Sub-Saharan Africa (SSA). This is especially relevant as the former restrictions are relatively common on the sub-continent. At the same time, the sub-region’s financial markets are highly bank-based and focused on the short term, with stock markets being illiquid and stunted.

To achieve its research objectives, the study posits an original model and uses comparative statics to analyze the relation between the aforestated phenomena in a representative SSA economy. Key hypothesized conclusions derived therefrom are tested using panel econometrics.

The comparative static analysis illustrates that capital controls favor banks, making them monopolistic and inefficient. This is confirmed by the empirical investigation, as the said market restriction skews financial market structure towards a bank-dominated system.

The study limits itself to capital controls and their effects on financial market structure. It does not particularly investigate the influence of different types of these restrictions. Specifically, it dichotomizes the influence of the examined controls on bank and stock markets.

The dissimilar influence of capital controls on banks relative to stock markets is critical for decision and policymakers. This paper highlights that capital controls may have unintended adverse effects on domestic financial markets. Also, they may not be the most appropriate policy to deepen markets and enhance domestic resource retention. There is, consequently, a need to determine fitting policies that attract rather than repel financial flows. Furthermore, capital controls may engender rather than address macroeconomic misalignment.

As a social imperative, it is necessary to analyze SSA’s framework of capital restrictions to better understand how they distort market incentives and mechanisms. This would help identify adverse effects that retard social development.

This study extends existing literature by developing a novel analytical framework incorporating key characteristics of SSA economies. This helps to better understand the nature of the capital controls–financial market structure relation in imperfect market conditions.

This paper takes a contemplative analysis of non-violent activism in a hyperlocal context that is historically marked by violent clashes. It emphasizes the importance of placing nonviolent activities within leadership frameworks that prioritize collectivity, collaboration, adaptiveness, authenticity, and community interactions. It argues that non-violent activism can serve as a cornerstone of democratic practices, and plausible to a myriad of challenges in civic spaces. The assertion that violence is not a prerequisite for gaining the attention of authorities capable of enacting societal change is supported by several studies. This paper advocates for a reorientation of collaborative efforts between those in positions of authority and civil society leaders to foster progress. There is power in the decibel of voices of the people, to correct acts of omission and commission that is impacting negatively on the citizens. In context characterized by volatility and fragility, the paper suggests prioritizing the process of influencing, mobilizing and organizing responsive interventions rather than solely focusing on the ends or outcomes. Process-oriented approach creates containers for curiosity, relational, and experimental practices that interweave multi-dimensional perspectives. The social change actors navigated cultural and structural barriers to implement non-violent strategies, offering a compelling example of grassroots peace building. Overall, this paper findings underscores the significance of understanding both direct and structural violence in shaping citizen’s right within specific context. It highlights the efficacy of context-based leadership practices in promoting non-violent organizing for peace, particularly in hyperlocal settings. Moreover, it suggests that these findings could inform indigenous peace building that is inherently influenced by contextual factors.

Adopting a case study, I was able to elucidate a context-based leadership model advanced by local women that averted a probable political violence in Nigeria. A case study approach was adopted because it is a phenomenon that is bounded in time, context and advanced by a particular group of change agents. A case study with a constructivist approach was utilized to understand the context and sense making of the “why” and the “what”. In situatedness, the natural occurring data was cultivated, including one-on-one indepth interviews. Data was analyzed using a narrative analysis, which raised themes on resilience, collectivity, collaboration, risk and sustainability. The findings pivot a culturally based experience of leadership by women in a fragile context. First, I provided a contextual background, explaining the local context, including the socio-economic, cultural, political and historical factors that contributed to the emergence of the conflict. In addition, I explained the scope and nature of the conflict, describing the grievances and issues that led to the tensions within the community, and highlighting the key actors and stakeholders involved. Secondly, I analyzed the non-violent strategies and tactics employed by a group of social change actors to address the issue which involved non-violent protest, tactical community organizing, dialogic engagements and creative forms of interventions. Thirdly, I evaluated and explained the role of leadership in coordinating non-violent activities and actions, the effectiveness of their leadership style, relational and processual, that sustained the non -violent approach, and the challenges the group encountered. In addition, I explained the outcome from such leadership practice and lessons learned, with evidence of a dismantling of power dynamics, and shift in attitude to a non-violent disposition. Lastly, I explained how this approach may have broader implications for understanding nonviolent conflict resolution, social movements, and the promotion of peace and justice in local contexts and beyond.

A leadership practice that is relational and collective should have consideration for both the context where the leadership is exercised and deliberate on the processes necessary to hold containers for everyone to engage. This is gradually dismantling the hegemonic conceptualization of peace building, with a gradual shift of co-construction and sense making of peace building, with implication for more diversity and inclusion of persons and perspectives. It also underscores a system that deconstructs and departs form colonized thinking and contributes to conditions that enables and inspires alternative approaches to addressing oppressive power structures. (1) In unstable situations, leadership frequently arises from within communities, driven by individuals and groups intimately connected to their realities. The Nassarawan women embody this grassroots leadership, marked by wisdom, resilience, and a dedication to creating positive change despite significant obstacles. They embrace non-violent strategies, inspired by past successes, recognizing their potency in effecting change. (2) The leadership of these women illustrates the importance of mobilizing collective strength for justice and equality, showcasing how local leadership can catalyze transformative change for the better. (3) Indigenous styles of leadership possess the capacity to go beyond conventional concepts and embrace intricacy, flexibility, and inclusiveness. A multi-faceted leadership strategy becomes especially pertinent as it enables individuals to navigate complexity, confront challenges, and cultivate resilience within their communities, rather than depending solely on traditional methods.(4) The practice of peace leadership isn’t necessarily linked to official positions, titles, or authority. Rather, it appears as a continuous, intentional effort within community interactions, often arising from unexpected situations and sources.

Most of the women engaged in this leadership activity are located in remote areas, and this research had access to only a few who storied their experiences in ways they understood how to.

With the rapid shift and call for more non-violent activism, we must be open to sample the different textures relevant for varied conditions. This holds a huge implication for understanding the psychology of communities expressing the full human agency in exercising leadership that is contextually driven. The connection between local struggles and global movements for social justice and human rights is profound and multifaceted. Firstly, there’s a shared value across movements for equity, equality, justice, dignity, and human rights, spanning issues like environmental protection, gender equality, racial justice, and indigenous rights. Local movements increasingly emphasize building solidarity across borders, collaborating with similar movements worldwide through actions like protests and social media campaigns. This amplifies local voices on a global stage and underscores the interconnectedness of struggles. The leadership of the women’s group holds significant implications for global movements, offering insights into grassroots perspectives on social issues. Their localized knowledge enriches global discourse on social change, providing tangible examples of challenges faced by marginalized groups and culturally relevant solutions. Additionally, their commitment to nonviolent methods establishes a platform for marginalized voices and fosters solidarity across diverse communities. The group’s innovative approaches, drawing upon local resources and grassroots networks, demonstrate the power of community-driven solutions to address social problems. Moreover, their grassroots empowerment shifts power dynamics within communities and influences broader systemic transformations, all while advocating for justice through peaceful means. These practices not only spark global solidarity but also shape public discourse and policy agendas at state and national levels, highlighting the human rights implications of local issues like political corruption. Overall, the women’s group exemplifies the transformative potential of grassroots activism in effecting lasting change on a global scale.

The power for everyday peace leadership rests with the people and it is translated into meaningful outcomes when everyone has the opportunity to lead.

Research has been done on many women led movement in Nigeria, but this is unique, as it changed the narrative for an approach that was successful in shifting cultural boundaries in very fragile and uncertain context.

While prevalence and value of nonclinical hospital workers, like quality or education professionals, increase, their work engagement is understudied. Work engagement of nonclinical and clinical hospital workers is critical considering the pressure of major challenges in healthcare. The pandemic was a natural experiment for this.

We conducted an observational survey study among all nonclinical and clinical hospital workers of the Jeroen Bosch Hospital, the Netherlands. In an employee satisfaction survey, we measured work engagement under acute pressure (just after the first COVID-19 wave in July 2020) and chronic pressure (within the second COVID-19 wave in November 2020) and to what extent psychological demands and co-worker support were related to work engagement.

For all hospital staff, “average” levels of work engagement were found under acute (response rate 53.9%, mean 3.94(0.81)) and chronic pressure (response rate 34.0%, mean 3.88(0.95)). Under acute pressure, nonclinical hospital workers scored lower on the subcategory dedication than clinical workers (mean 4.28(1.05) vs mean 4.45(0.99), p < 0.001). Under chronic pressure, no differences were found. For both nonclinical and clinical hospital workers, co-worker support was positively related to overall work engagement (beta 0.309 and 0.372). Psychological demands were positively related to work engagement for nonclinical hospital workers (beta 0.130), whereas in clinical hospital workers, psychological demands were negatively related to vigor (beta −0.082).

Hospitals face times of pressure. Fostering co-worker support under pressure may be vital for hospital management.

Work engagement of nonclinical hospital workers is understudied.

This research explores support vector machine (SVM) with Gaussian radial basis function kernel (RBF) as the model and Analysis of Variance (ANOVA) for forecasting the invalidation re-examination decisions of China invention patents, it is beneficial to support patent monetization for corporate intellectual capital.

There were 8,666 China invention patents with their existing invalidation re-examination decisions during 2000∼2021 chosen to conduct classification model training and prediction for the accuracy of invalidation re-examination decisions through SVM with RBF. Statistical significance was performed by ANOVA to identify indicators for these invention patents selected in this research. These selected 8,666 China invention patents were divided into two groups based on their invalidation re-examination decisions during 2000∼2021 in Table 1, which Group 1 included 5,974 invention patents with all valid or partially valid claims, and Group 0 included 2,692 invention patents with all invalid claims. Thereafter, each group was further divided into sub-groups based on 13 major regions where the applicants filed invalidation re-examination. The training sets for Group 1, Group 0 and the sub-groups were selected based on the patent issued in January, February, April, May, July, August, October and November; while the prediction sets were selected from the invention patents issued in March, June, September and December.

The training and prediction accuracies were compared to the existing invalidation re-examination decisions. Accuracies of training sets were ranged from 100% in region 7 (Beijing) and region 9 (Shanghai) to 95.95% in region 1 (US), and the average accuracy of invalidation re-examination decisions was 98.95%. While the accuracies of prediction sets for Group 1 were ranged from 100.00% in region 7 (Beijing) to 90.78% in region 13 (Overseas-others), and the average accuracy of classification was 95.96%, this research’s outcomes confirmed the purpose of applying SVM with RBF to predict the patentability sustainability.

This research developed an empirical method through SVM with RBF to predict patentability sustainability which is crucial for corporate intellectual capital on patents. In particular, the investments on patents are huge, including the patent cultivation and maintenance, developments into products or services, patent litigations and dispute managements. Therefore, this research is beneficial not only for corporation, but also for research organisations to perform cost-effective and profitable patent strategies on intellectual capital.