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A “state-driven” approach suggests that colonists use census categories to rule. However, a “society-driven” approach suggests that this state-driven perspective confers too much power upon states. A third approach views census-taking and official categorization as a product of state–society interaction that depends upon: (a) the population's lay categories, (b) information intellectuals' ability to take up and transform these lay categories, and (c) the balance of power between social and state actors. We evaluate the above positions by analyzing official records, key texts, travelogues, and statistical memoirs from three key periods in India: Indus Valley civilization through classical Gupta rule (ca. 3300 BCE–700 CE), the “medieval” period (ca. 700–1700 CE), and East India Company (EIC) rule (1757–1857 CE), using historical narrative. We show that information gathering early in the first period was society driven; however, over time, a strong interactive pattern emerged. Scribes (information intellectuals) increased their social status and power (thus, shifting the balance of power) by drawing on caste categories (lay categories) and incorporating them into official information gathering. This intensification of interactive information gathering allowed the Mughals, the EIC, and finally British direct rule officials to collect large quantities of information. Our evidence thus suggests that the intensification of state–society interactions over time laid the groundwork for the success of the direct rule British censuses. It also suggests that any transformative effect of these censuses lay in this interactive pattern, not in the strength of the British colonial state.

This paper proposes a theoretical framework for the comprehensive study of business model (BM) change by taking different types of influencing factors and different levels of analysis into account (business, industry and macro-environment).

Evaluation of the added value of using the combination of three existing frameworks (the business model canvas (Osterwalder and Pigneur, 2010), Porter’s five forces framework (Porter, 1980) and PESTEL (Johnson et al., 2017)) based on semi-structured interviews with eight companies active in the European crop protection industry. The proposed theoretical framework was used to analyse several BM change situations as presented by the companies.

Our findings reveal that the study of BM change is improved when a third type of influencing factors is considered besides drivers and facilitating/hindering factors. This third type includes factors that shape cohesion between BM components or between the BM and its environment. Second, the interaction of different types of influencing factors at different levels of analysis should be considered, as this generates a comprehensive view of the BM change situation.

This paper meets the demand for a theoretical handle that results in improved and more comprehensive analysis of BM change. The proposed theoretical framework combines different types of internal (business) and external (industry and macro-environment) factors that shape a BM change and considers their interaction.

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

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.

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

Culturally responsive and equitable evaluation (CREE) is a methodological paradigm that intertwines the principles of ethnography with community-centered approaches to amplify the authenticity and efficacy of program evaluations. This chapter explores the integration of ethnographic inquiry and methods to enhance evaluators' engagement with diverse stakeholders through a foundation of mutual respect, co-learning, and capacity building. Ethnography contributes depth to CREE by facilitating sustained participatory engagement, open-ended interviewing, and immersive observation, capturing the intricate cultural dynamics that inform context-specific recommendations. A crucial element of this integration is reflexivity concerning evaluators' privilege and positionality. By maintaining proactive transparency about their insider–outsider status and actively balancing power dynamics, evaluators can mitigate cultural blind spots and extractive biases. This approach not only foregrounds marginalized voices but also emphasizes critical self-interrogation, advancing the evaluation's potential to enact social change. However, without relentless anti-oppressive reflexivity, there is a risk of merely appropriating ethnographic methods for cosmetic purposes, thereby undermining the humanistic and authenticity aims of CREE. For program evaluators committed to adhering to the guiding principles of cultural competence, continuous professional development in ethnographic and CREE methodologies is essential. This chapter describes the meaningful integration of these methods, fostering more respectful, authentic, and equitable engagements with communities. Future directions for evaluation practice should focus on developing ethnographic, participatory, and community-based methods training, integrating critical theories to address power dynamics and promote reflexivity, and ensuring that evaluations not only meet technical standards but also achieve profound societal impact through a committed, collaborative, and authentic approach.

This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.

The research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.

The SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.

The results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.

From a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.

The research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.

This research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.

To increase charitable donations, not-for-profit organisations sometimes include a pre-giving incentive such as a monetary gift alongside a request to donate. Little is known about how monetary pre-giving incentives impact subsequent donation intentions, particularly for young consumers who are an important market for the not-for-profit sector. Using the principles of reciprocity, this paper aims to examine whether the value of monetary pre-giving incentives induces obligation (i.e. a negative psychological state) and/or gratitude (i.e. a positive psychological state) and whether this subsequently impact young consumers’ initial donation amount and future donation intention.

This research uses a one-factor, three-level between-subjects experimental design (n = 274) to test the effect of different values of pre-giving incentives on gratitude, obligation, initial donation amount and future donation intentions of young consumers.

Higher value pre-giving incentives increase young consumers’ experience of obligation and subsequent donation intention as well as future donation intention. Unexpectedly, gratitude towards the organisation was not influenced by the value of the pre-giving incentive but did increase obligation.

This research highlights an ethical tension about the use of pre-giving incentives to solicit donations from young consumers: while this strategy is effective, it activates an obligation that can negatively impact young consumers’ wellbeing. As such, it also contributes to extending the limited empirical examination of the ethics of fundraising. Theoretically, this research extends understanding of the distinct but simultaneous mechanisms of gratitude and obligation, which has not received sufficient research attention, generated by the norm of reciprocity within the not-for-profit context.

Access to good menstrual products is a human rights issue. Yet, there are rising health concerns of women regarding traditional–plastic sanitary napkins. The usage of these products has raised apprehensions towards the environmental pollution due to the plastic content. The solution for both these issues lies in the sustainable menstrual products. As menstruation is a public health issue, this study aims to identify the role of health beliefs on attitude of women towards sustainable menstrual products.

A survey was conducted for the purpose of data collection. The study uses questionnaire as a research instrument to gain an insight on women health beliefs towards sustainable menstrual products. Data was collected from 527 women respondents through convenience sampling. SPSS and Smart-PLS 4 were used for analysing the data.

Results of the study indicate that all the health belief perceptions had a significant impact on attitude. Women with more positive health belief and less negative health beliefs are the potential consumers for sustainable menstrual products.

To the best of the authors’ knowledge, this the first study that uses health belief model to explore and add to the menstruation literature especially sustainable menstrual hygiene.