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This paper provides a comprehensive view about corporate social responsibility (CSR) in Austrian family firms. In detail, the conceptual understanding, motives for, institutionalisation, planning and the outcomes of CSR are investigated. The authors refer to socioemotional wealth and stewardship aspects as explanation approaches for CSR in family firms.

This study offers new insights into CSR in Austrian family firms based on qualitative data from 30 companies.

The findings demonstrate that despite numerous social, environmental and economic activities, referral to CSR is just in the beginning, indicating a lack of dissemination of the concept of CSR. The main motives for CSR engagement are image and reputation concerns, a strengthened regional embeddedness and employee-related improvements. Social CSR activities concerning employees and the close company surroundings dominate, whilst environmental CSR measures are often determined by the need for fulfilling the requirements of eco-certifications.

This paper contributes to the existing CSR literature by offering deeper insights into CSR in Austrian family firms (e.g. motives and outcomes of CSR), which are discussed under socioemotional wealth and stewardship aspects. Moreover, a broad range of implications for future research and corporate practice (e.g. family firms, owning family, policy) are discussed.

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.

Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.

Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.

This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

This study investigates drivers of local governments’ digitalization, focusing on contextual factors that can help explain the level of e-government development. Concretely, it examines financial, socioeconomic, and political factors that represent the local context where e-government initiatives are implemented.

A composite e-government index was used, adopting a holistic perspective to capture various features of e-government initiatives. The OLS estimator for linear regressions was used for the analysis based on a sample of Italian municipalities in 2023. The Tobit estimator was additionally implemented to check for the robustness of the results.

Empirical findings suggest that municipalities with higher indebtedness tend to show lower digitalization levels. Economic and social variables are also relevant factors, while the political orientation of the governing party is not significant. This indirectly documents that e-government initiatives play a strategic role despite the political ideology.

This study avoids referring to a technological determinism perspective and examines the role of the institutional and operational context, highlighting the need to unveil and explain differences among local governments rather than focusing on similarities.

A review of previous studies on the voices of employees and knowledge workers clarifies that paying attention to employees' voice is critical in human resource management. However, limited studies have been conducted on it, and much less emphasis has been placed compared to other human resource management activities such as human resource planning. Therefore, the voice of knowledge employees has been one of the critical issues that have attracted a great deal of attention recently. Nonetheless, there is no evidence of various comprehensive and integrated voice mechanisms. As a result, this study aims to design knowledge workers' voice patterns in knowledge-based companies specialising in information and communication technology (ICT) in Iran in May and June 2020.

This study is a qualitative grounded theory research. We collected the data from a target sample of 15 experts in knowledge-based ICT companies using in-depth semi-structured interviews. Since all the participants had practised the employee voice process, they were regarded as useful data sources. Data analysis was also performed using three-step coding (open, axial and selective) by Atlas T8, which eventually led to identifying 14 components and 38 selected codes. We placed identified components in a paradigm model, including Personality Characteristics, Job Factors, Economic Factors, Cultural Factors, Organisational Policies, Organisational Structure, Climate Of Voice in the Organisation, Management Factors, Emotional Events, Communications and Networking, Contrast and Conflict and, etc. Then, the voice pattern of the knowledge staff was drawn.

The results showed that constructive knowledge voice influences the recognition of environmental opportunities and, additionally, it helps the competitive advantages among the employees. By forming the concept of knowledge staff voice, it can be concluded that paying attention to knowledge staff voice leads to presenting creative solutions to do affairs in critical situations. The presentation of these solutions by knowledge workers results in the acceptance of environmental changes, recognition and exploitation of new chances and ideas, and sharing experiences in Iranian knowledge-based companies.

Strengthening and expanding the voice of employees in knowledge-oriented companies can pave the way to growth and development towards a higher future that prevents the waste of tangible and intangible assets.

Companies' ability to engage in knowledge workers is a vital factor in human resource management and strategic management. However, the employee voice has not been involved integrally in the context of corporate.

The purpose of this paper is to make the case for bringing compassion to students in educational settings, preschool through graduate school (PK-20).

First, the author defines what is meant by “compassion” and differentiates it from the related constructs. Next, the author discusses the importance of bringing compassion into education, thinking specifically about preschool, K-12 (elementary and middle school/junior high/high school), college students, and graduate students (e.g. law, medical, nurses, counselors and therapists-in-training). The author then reviews the scant empirical literature on compassion in education and makes recommendations for future research. In the final section, the author makes specific and practical recommendations for the classroom (e.g. how to teach and evaluate compassion in PK-20).

While there is a fair amount of research on compassion with college students, and specifically regarding compassion for oneself, as the author reviews in this paper, the field is wide open in terms of empirical research with other students and examining other forms of compassion.

This is not a formal review or meta-analysis.

This paper will be a useful resource for teachers and those interested in PK-20 education.

This paper highlights the problems and opportunities for bringing compassion into education settings.

To date, no review of compassion in PK-20 exists.