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A system of evidence‐based periodic service review (PSR) was implemented in specialist health services for people with challenging behaviour, to support the adoption of a positive behavioural approach. The extent and accuracy of PSR implementation, its impact on staff knowledge and attitudes, and its value as a practice leadership tool were assessed. The results indicated that PSR was implemented regularly, scoring was based accurately on tangible evidence, and increased scores over time indicated service improvement in line with PSR principles. Staff generally welcomed PSR as a quality monitoring tool, and greater knowledge of the rationale and process for PSR was associated with more positive attitudes. Managers regarded PSR as a valuable aid to practice leadership and had used innovative implementation methods to maximise its acceptance by staff teams. The style of management and need for support from the wider organisational structure are discussed as critical factors in successful implementation.

The transition from adolescence to young adulthood for people with a learning disability is fraught with complexity, and this has increased as the range of agencies potentially involved has increased. Despite the development of a range of new partnership tools, the evidence to date is that transition generally remains badly handled. This article examines the evidence, policies and issues.

Throughout its history feminism has produced “grey” literature. This material has played an important part in communicating women’s knowledge(s) and instigating activism. This paper considers the development of grey literature within feminism and its value to feminism, in brief. The key focus of the paper is in the potentials of the Internet as a communication mechanism and for feminist grey literature. Consideration is given to rapidly expanding forms of feminist grey literature on the Internet, and the potentials and concerns raised by this grey medium are discussed. Despite fears raised by some writers about the dangers and difficulties of cyberspace for women, overall this paper is optimistic about the potentials for feminist grey literature. Hence, it is suggested that grey literature on the Net offers global feminist sustenance; potential empowerment; and a means to challenge social inequalities.

The Commission of the European Communities is one of the four components of the institutional framework set up to initiate and implement policy relating to the three European Communities, the European Economic Community, the European Coal and Steel Community and the European Atomic Energy Community.

This paper aims to pay tribute to Rob Gray’s achievements at the University of Dundee in the 1990s – a significant period in the development of the field of social and environmental accounting research.

Memories and reflections.

A personal perception of Rob’s drive, motivations and generosity of spirit.

A portrayal of someone who deserves to be remembered for what he accomplished, and for the collegiate and supportive example he set for others in pursuing social and environmental awareness and responsibility.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

This paper aims to explore the Kinh and ethnic stakeholders’ participation and collaboration in tourism planning in Sapa, Vietnam.

The primary data collection involved semi-structured interviews with 33 key tourism stakeholders, and data were analyzed using qualitative content analysis.

The findings reveal that in terms of participation and collaboration in tourism planning, there is little difference between the Kinh and ethnic groups. Tourism planning is viewed as a top-down approach, and both groups at the community level have very limited participation in tourism planning activities. However, at the on-site management level, there are opposing views between high (Kinh) and low (ethnic) management levels about participation in tourism planning. Both groups recognize the need for interdependence regarding collaboration in tourism planning. They also share similar aspects in regard to facilitating and hindering their participation in tourism planning.

The limitations of this study include the use of a qualitative method, which limited the number of respondents. Future research could benefit from the application of quantitative research methods to include a greater number of local tourism stakeholders.

This study contributes to a better understanding of tourism planning in the Vietnamese context and has some practical implications for destination management and policymaking.

This is the first study to investigate the perspectives of Kinh and ethnic groups in term of participation and collaboration in tourism planning in the Vietnamese context.

The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non-financial reporting.

A seven-year longitudinal ethnographic study based on semi-structured interviews, observations, and documentary evidence is used to analyze this multinational company’s IR adoption process from its decision to become an IIRC pilot organization to the publication of its first integrated report.

Findings demonstrate that the company envisioned IR as a “rational myth” (Hatchuel, 1998; Hatchuel and Weil, 1992). This conceptualization acted as a springboard for IR adoption, with the mythical dimension residing in the promise that IR had the potential to portray global performance in light of the company’s own foundational myth. The company challenged the vision of IR suggested by the IIRC to stay true to its conceptualization of IR and eventually chose to implement its own version of an integrated report.

The study enriches previous research on IR and management innovations by showing how important it is for organizations to acknowledge the mythical dimension of the management innovations they pursue to support their adoption processes. These findings, suggest that myths can play a productive role in transforming business (reporting) practices. Some transition conditions that make this transformation possible are identified and the implications of these results for the future of IR, sustainability, and accounting more broadly are discussed.

Leadership initiates cultural shifts before managers and their employees embrace them. Cultural transformation depends upon leaders, managers, and employees recognizing the fundamental impact of their decisions and actions on one another. This chapter explores the intersection of emotional intelligence (EI) and trauma-informed care (TIC) as experiential approaches for fostering healing and transforming organizational dynamics within academic libraries. By drawing insights from recent literature, the chapter offers practical strategies to enhance leaders' and managers' interactions with employees while cultivating a trauma-informed library workforce rooted in compassion and civility. For administrators, EI promotes leadership with the heart and mind, thus cultivating emotional and intellectual engagement, while promoting self-awareness and understanding employee needs. Likewise, TIC enables the realization, recognition, and response to trauma while resisting retraumatization. By employing EI and TIC methodologies, administrators can foster a workplace culture that emphasizes authenticity, allowing every individual to feel acknowledged and valued. Nevertheless, the inherent challenges of the library sector, characterized by volatility, uncertainty, complexity, and ambiguity (VUCA), hinder the development of positive manager–employee dynamics. Furthermore, the exclusion of employees from decision-making processes during top-down changes intensifies feelings of grief, resistance, mistrust, reduced psychological safety, and increased workplace stress and trauma. Effective communication and consensus are vital; however, they need to be enriched with empathy, patience, tolerance, and perseverance. The chapter concludes with actionable recommendations that promote mutual respect and civility.

This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e. assigning a monetary value to sustainability.

The article examines the Reporting and Assessment Framework created by the United Nations Principles for Responsible Investment (UN-PRI), the leading reporting sustainability framework in the asset management industry. It relies on a longitudinal case study that draws upon interviews, participant observation, and archival data.

The article demonstrates that the conception of the framework was a funnelling process of sustainability valuation comprising two co-constituted mechanisms: a process of valorization – judging what is deemed of value – and a process of evaluation – agreeing on how to assess value. This valuation process was unfolded by creating the framework, thanks to two enabling conditions: the creation of non-prescriptive evaluative criteria that avoided financialization and the valuation support of an enabling organization.

The article helps understand how an industry can encompass the diversity of motives and practices associated with the adoption of sustainability by its economic actors while suggesting a common framework to report on and assess those practices. It uncovers alternatives to the financialization process of sustainability accounting standards. The article also offers insights into the advantages and inconveniences of such a framework. The article enriches the literature in the sociology of valuation, financialization, and sustainability accounting.