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Addressing grand challenges requires an in-depth understanding of the social constructs, such as the gender discourse that shapes gender equality. Accounting, through annual reporting, contributes to constructing realities, thus impacting grand challenges. This paper explores how organizational reporting by a non-governmental organization (NGO) promotes particular ideologies about gender in a changing sociocultural context.

The paper uses a case study of an NGO that has long used annual reports to disseminate its perspectives on gender. Drawing on 1,251 pages of annual reports (in French, a gendered language), including 1,618 visuals, from 1995 to 2021, we use feminist and ideological perspectives to analyse the rhetorical strategies used.

The results show that the NGO’s annual reports include evolving perspectives on gender. In an earlier period, it emphasizes complementarity between men and women while assigning primary roles to men. More recently, while the organization continues to support traditional visions on gender representation, the reporting narratives and visuals strive towards greater inclusivity. The findings also suggest instances of ambiguity in how an organization can use narratives and visuals, prompting a discussion on the idea of rhetorical ambiguity in organizational reporting.

This study shows how organizational reporting longitudinally evolves regarding grand challenges, beyond financial and business matters. The paper identifies sites of gender ideology in both visuals and narratives of the reports.

This study aims to capture children’s interpretation of holistic well-being within Irish primary schools and add to the development of a comprehensive systems-informed positive education model.

This study utilized visual participatory research methods, including PhotoVoice and one-on-one interviews, to assess children’s (n = 16) well-being, guided by Von Unger’s comprehensive seven-step framework. Data analysis was anchored within grounded theory, beginning with data collection, initial coding, focused coding and culminating in identifying themes and subthemes. Data were interpreted using the mosaic approach by integrating visual and verbal data.

This analysis uncovered three primary themes that affect student well-being: relationships, space and physical environment and learning and curriculum, each with detailed subthemes. For instance, student–teacher relationships, peer relationships, safety, learning spaces, the creative curriculum including arts and music and the experiential richness of outdoor learning are crucial to students' educational growth and well-being. These aspects are seen as interconnected, shaping a holistic educational experience beyond academic learning to encompass students’ comprehensive well-being. The students' narratives demonstrated that learning is not merely an academic exercise but a vital component of their well-being.

This study significantly departs from traditional educational research by advocating for a dynamic, action-oriented understanding of “well-being.” It challenges the static, possessive interpretations of well-being and introduces the concept of well-being as a fluid and ever-evolving process. This reconceptualization positions well-being as a complex construct, influenced by an intricate web of relationships, spanning human and non-human interactions, organizational and environmental structures, personal desires, behavioral practices and broader societal and cultural frameworks.

This paper examines the influence of accounting practices on financial performance with an application to farms. In response to the yield, price and weather risks they face, farms have strong incentives to manipulate their earnings.

We measure earnings management and performance using data from the Farm Accountancy Data Network (FADN), which is representative of French professional farms over the period 2000–2022.

Our results show that, on average, regardless of year and specialisation, farms use two competing strategies to manage their earnings and deal with uncertainty. In the short run, timely reporting of bad news can help them to access public support. In the long run, farms also smooth their earnings, which is justified by the need to maintain their access to credit and to cope with climatic and economic shocks.

Further research could provide more precise evidence of the impact of climatic, geopolitical or market events on farm accounting practices. In addition, the analysis could be extended to other industries that are also exposed to risks.

The results shed new light on the observed volatility in farm profitability and their ability to manage risk. Accounting practices play an important role in helping farmers to cope with risky production and volatile market conditions. While farmers may appear to be in a difficult situation due to reduced and low-quality earnings, we believe that they are in fact resilient in ensuring the sustainability of their operations and financing.

This work highlights the key role of earnings management in risk management. Farms are a relevant example of small- and medium-sized enterprises (SMEs) exposed to natural and economic risks.

It is suggested that autism assessments are not sensitive to the female autism presentation. Autistic women are often misdiagnosed or delayed in receiving their diagnosis. More guidance for assessing clinicians is required to improve the validity and effectiveness of autism diagnostic assessments of women. This study aims to explore the experiences of autistic women during their diagnostic assessments and understand what they considered important for diagnostic assessments of females.

A focus group with four adult autistic women was conducted, exploring their experiences and recommendations. Thematic analysis was used to identify overarching themes.

The main themes were 1) experience of the assessment; 2) gender-sensitive assessment content; and 3) clinician characteristics and skills. Participants made specific recommendations within these themes for how diagnostic assessments of females should be conducted.

This study differs from previous research by focusing on the experiences of autistic women specifically during diagnostic assessments and what they recommend for future assessments.

Customer perceptions toward hybrid human–robot teams remain largely unexplored. We focus on the impact of frontline robots’ (FLRs) automated social presence (ASP) on customers’ perceived teamwork quality, and ultimately frontline employees’ (FLEs) competence and warmth. We explore the role of interrogation as a relevant contingency. We complement the customer view with insights into the FLEs’ viewpoint.

We manipulate FLR’s ASP cues (speech and identity) in a hybrid team in four business-to-consumer (B2C) video-based experiments and collect data from online participants. We combine these with one business-to-business (B2B) field survey which collected data from FLEs working in hybrid teams.

When FLR’s ASP increases, customers more positively evaluate teamwork quality, ultimately affecting FLEs’ competence and warmth. FLEs who correct (interrogate) robotic mistakes strengthen the positive effect of FLRs’ ASP on teamwork quality. When FLRs correct FLEs, ASP’s effect on teamwork quality is also strengthened, while FLEs are not “punished” for erring. In contrast, FLEs themselves do perceive corrections as detrimental to teamwork quality. We term this the hybrid team evaluation paradox.

We recommend that firms deploy hybrid teams equipped with high-ASP FLRs (name and speech suffice). FLEs should be trained, and FLRs programmed, to appropriately use interrogation. Managers should pay attention to the paradox, given the conflicting perceptions toward interrogative behaviors.

We advance the hybrid teams literature by drawing on ASP, social cognition and collective mindfulness theories and behaviors that ameliorate customer perceptions. Our results support using FLRs to enhance FLEs’ capabilities.

Since 2011, the Extremism Risk Guidance (ERG 22+) has been the primary risk assessment framework used for terrorist and violent extremist offenders in England and Wales. The aim of this study was to conduct a rapid evidence assessment to examine the research literature on the ERG22+ factors and to identify possible significant new and emerging knowledge around potential new factors.

Searches were conducted of the Google Scholar database to identify relevant literature published between 2012 and 2020. In total, 29 documents were identified, which examined new radicalisation models and frameworks, 339 were identified, which explored to some extent one or more of the current ERG factors, and a further 138 articles were identified, which focused on potentially relevant additional issues/factors.

Most of the ERG factors were the focus of substantial research activity between 2012 and 2020. Six factors, however, received very little research attention. Potential implications of these trends are considered. Ten research themes were identified with the potential to either form new factors or which could play a significant role in the updating or revision of some existing factors.

This paper is the first rapid evidence assessment on the ERG22+ risk factors. It provides an important picture of the published scientific research of potential relevance in this area and helps to inform the review process for the ERG22+.

This paper investigates the role of institutional pressures (IPs) and supply chain integration (SCI) in driving the adoption of circular economy (CE) practices. It is hypothesised that, responding to IPs, firms might adopt higher levels of SCI in the attempt to implement CE practices.

A research model is developed and tested on a cross-sectional sample of 150 multi-national enterprises (MNEs). Textual content from corporate sustainability reports is used to measure the constructs of interest through an advanced coding approach.

Findings show that IPs are driving the adoption of CE practices primarily through the mediation of SCI; the prominent roles of coercive regulatory pressures (CRPs) and normative pressures (NPs) are also highlighted. CRPs influence on CE practices is partially mediated by SCI, with NPs influence being fully mediated by it.

The study shows that SCI is a key mechanism that lies in between IPs and CE practices; as such, organisations interested in implementing CE practices need to be aware of requirements for achieving higher levels of SCI.

This empirical study is the first large scale analysis that conceptualises how MNE-driven supply chains adopt CE practices. The study empirically validates the model and identifies research avenues in supply chain management (SCM) research to support the adoption of CE practices.

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

According to NHS statistics, as of July 2023, there were around 2045 people with intellectual disability and autistic people in mental health and specialist hospitals. Details of their inpatient stay were captured through Assuring Transformation data returns (NHS Digital, 2023) and includes data on all types of mental health hospitals. This study aims to understand the characteristics of people with intellectual disability and of autistic adults who are in inpatient settings across north of England in February 2022. It explores the clinical and demographic factors that might have an impact on the length of their inpatient stay.

This is a cross-sectional study using routinely collected demographic and clinical data in 2022 of inpatients across the north of England.

A total of 625 patients were in an inpatient setting across the north of England at the time of the data collection. The results indicate that the underlying diagnostic category, region, nature of inpatient service, legal framework, reason for admission and outcome of Care (Education) and Treatment Reviews are factors that are associated with the person’s length of stay in a hospital.

This study highlighted the need to review the community models of care to meet needs of those with intellectual disability. It further highlighted the need to collect and analyse longitudinal data, address social care needs and further understand the factors linked to regional variations.

To the best of the authors’ knowledge, this is a first study that investigated the factors associated with length of stay using inpatient data from across the north of England. It provides new insights into the factors that affect length of stay.

The study sets out to demonstrate how a lifecycle perspective on complex, public-sector procurement projects can be used for making qualitative assessments of procurement policy and practice and reveal those procurement capabilities that are most impactful for operating effectively.

Agency theory, institutional theory and the lifecycle analysis technique are combined to abductively develop a framework to identify, analyse and compare complex procurement policies and practices in public sector organisations. Defence is the focal case and is compared with cases in the Nuclear, Local Government and Health sectors.

The study provides a framework for undertaking a lifecycle analysis to understand the challenges and capabilities of complex, public-sector buyers. Eighteen hierarchically-arranged themes are identified and used in conjunction with agency theory and institutional theory to explain complex procurement policy and practice variation in some of the UK’s highest-profile public buyers. The study findings provide a classification of complex buyers and offer valuable guidance for practitioners and researchers navigating complex procurement contexts.

The lifecycle approach proposed is a new research tool providing a bespoke application of theory by considering each lifecycle phase as an individual but related element that is governed by unique institutional pressures and principal-agent relationships.