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Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

In developing countries, informal construction artisans are vital to economic growth. Governments encourage enrolment into micro health insurance schemes to sustain artisans’ well-being and achieve universal health coverage. The peculiarity associated with the informal construction artisans may hinder the scheme enrolment, particularly in Nigeria. It may threaten to improve achieving sustainable development goal 3 (good health and well-being). This study investigated the level of awareness and causes and suggested measures to improve micro health insurance policy enrolment for construction artisans in the informal sector and, by extension, improve the achievement of Goal 3.

This study adopted face-to-face interviews to collect data in Lagos and Benin City, Nigeria. The researchers engaged 40 participants and achieved saturation at the 35th participant. The researchers manually analysed the collected data and reported the findings using the thematic approach.

Results showed low enrolment of informal sector construction artisans into micro health insurance schemes and identified the contributory factors. This includes poor awareness and poor funding of micro health insurance schemes, lax expertise and understanding of the micro insurance market space, extreme poverty, poor medical services, uneducated clients/customers/consumers, etc.

As part of the study’s implications, it recommends that the government invest more in social health for the informal sector’s low-income earners to enhance accomplishing universal health coverage and, by extension, improve achieving Goal 3. This study may stir policymakers to call for a review of the National Health Insurance Authority Act 2022 with implementable and enforceable clauses to reduce uninsured informal sector construction artisans.

The implementation of mobile health (mHealth) in developing countries seems to be stuck in a pattern of successive pilot studies that struggle for mainstream implementation. This study addresses the research question: what existing health-related structures, properties and practices are presented by rural areas of developing countries that might inhibit the implementation of mHealth initiatives?

This study was conducted using a socio-material approach, based on an exploratory case study in West Africa. Interviews and participant observation were used to gather data. A thematic analysis identified important social and material agencies, practices and imbrications which may limit the effectiveness of mHealth apps in the region.

Findings show that, while urban healthcare is highly structured, best practice-led, rural healthcare relies on peer-based knowledge sharing, and community support. This has implications for the enacted materiality of mobile technologies. While urban actors see mHealth as a tool for automation and the enforcement of responsible healthcare best practice, rural actors see mHealth as a tool for greater interconnectivity and independent, decentralised care.

This study has two significant limitations. First, the study focussed on a region where technology-enabled guideline-driven treatment is the main mHealth concern. Second, consistent with the exploratory nature of this study, the qualitative methodology and the single-case design, the study makes no claim to statistical generalisability.

To the authors' knowledge, this is the first study to adopt a socio-material view that considers existing structures and practices that may influence the widespread adoption and assimilation of a new mHealth app. This helps identify contextual challenges that are limiting the potential of mHealth to improve outcomes in rural areas of developing countries.