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The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.

A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.

A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.

There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.

This study aims to analyse the relationship between diversity practices and employee engagement in the specific context of a telecommunications company.

Using simple and multiple linear regressions, the authors test the mediating effect of the perception of inclusion and the moderating role of inclusive leadership, as well as whether this style of leadership promotes the perception of inclusion among employees.

The results are based on a sample of 238 responses and show that a positive correlation exists between the perception of diversity practices and engagement which is mediated by the perception of inclusion. However, inclusive leadership fails to moderate this relationship, although it does positively influence employees’ perception of inclusion.

The study emphasises: the importance of employees’ perceptions of diversity and inclusion as a strategic priority of their organisations and the importance of its embeddedness in the organisational culture and daily practices and the role of inclusive leaders in shaping employees’ perceptions, as this leadership may have significant implications for their engagement and performance.

This research offers a better understanding of what contributes to an inclusive workplace and the role of inclusive leaders in building up employees’ perception of inclusion that, thus, enhances their engagement.

Neste estudo analisamos a relação entre práticas de diversidade e engagement dos colaboradores no contexto específico de uma empresa de telecomunicações.

Mediante regressões lineares simples e múltiplas, avaliamos o efeito mediador da perceção de inclusão e o papel moderador da liderança inclusiva, bem como se este estilo de liderança promove a perceção de inclusão dos colaboradores.

Os resultados têm por base uma amostra de 238 respostas e mostram que existe uma correlação positiva entre a perceção das práticas de diversidade e o engagement, mediada pela perceção de inclusão. A liderança inclusiva não modera, porém, aquela relação, embora influencie positivamente a perceção de inclusão dos colaboradores.

Este estudo enfatiza: (a) a importância da perceção de diversidade e inclusão dos colaboradores como prioridade estratégica nas suas organizações e a importância da sua incrustração na cultura organizacional e práticas quotidianas; e (b) o papel dos líderes inclusivos na modelação das perceções dos colaboradores, dado que este estilo de liderança tem implicações significativas ao nível dos seus níveis de engagement e desempenho.

Esta pesquisa oferece uma melhor compreensão sobre o que contribui para um ambiente de trabalho inclusivo e o papel dos líderes inclusivos na construção da percepção de inclusão dos colaboradores, que, por seu turno, melhora o seu engagement.

En este estudio analizamos la relación entre las prácticas de diversidad y el engagement de los trabajadores en el contexto específico de una empresa de telecomunicaciones.

Mediante regresiones lineales simples y múltiples, evaluamos el efecto mediador de la percepción de inclusión y el rol moderador del liderazgo inclusivo, así como si este estilo de liderazgo promueve la percepción de inclusión de los trabajadores.

Los resultados se basan en una muestra de 238 respuestas y muestran que existe una correlación positiva entre la percepción de las prácticas de diversidad y el engagement, mediada por la percepción de inclusión. El liderazgo inclusivo no modera, sin embargo, esa relación, aunque influye positivamente en la percepción de inclusión de los trabajadores.

Este estudio enfatiza: (a) la importancia de la percepción de diversidad e inclusión de los trabajadores como una prioridad estratégica en sus organizaciones y la importancia de su incrustación en la cultura organizacional y las prácticas diarias; y (b) el papel de los líderes inclusivos en la configuración de las percepciones de los trabajadores, ya que este estilo de liderazgo tiene implicaciones significativas para su engagement y desempeño.

Esta investigación ofrece una mejor comprensión de lo que contribuye a un ambiente de trabajo inclusivo y el papel de los líderes inclusivos en la construcción de la percepción de inclusión de los trabajadores, que, a su vez, mejora su engagement.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

This systematic literature review aims to identify the main areas of study related to co-creation and innovation in Higher Education Institutions (HEIs), as well as the main external and internal stakeholders with whom co-creation is made.

The empirical approach is based on 258 articles selected from the Web of Science (WoS), Clarivate Analytics and Scopus, Elsevier databases, with analysis of titles, abstracts and keywords following a research protocol. VOS viewer and CitNetExplorer software were used, with the twin aim of identifying publications with a higher number of citations and designing maps of reference word co-occurrence.

The analysis led to three clusters being identified: Cluster 1. Management and transfer of knowledge from HEIs to companies; Cluster 2. Co-creation and innovation in HEIs through cooperation between universities and companies; and Cluster 3. Universities’ third mission and their role in developing entrepreneurship education. The results of the literature clusters analysis led to proposing a conceptual model of analysis.

Despite only employing two databases and the content analysis criteria, the three found clusters are linked, recognising the interplay between co-creation and innovation in HEIs, knowledge transfer to enterprises and the influence on HEIs' third goal.

This systematic literature review highlights and gives a picture of the state-of-the-art in co-creation and innovation in HEIs, as well as presenting a model of co-creation and innovation in HEIs that can contribute to reinforcing the University-Industry-Community ties.

This study can lead to a better knowledge of the issue of co-creation and innovation at HEIs, as well as a deeper analysis of the sorts of relationships between HEIs and their stakeholders, as well as its impact on surrounding areas and influence.

The research highlights the interaction between HEIs and their stakeholders on a basis of value co-creation and innovation, providing mutual benefits for all involved, as well as greater development and recognition of HEIs and their surrounding regions’ image andreputation. A future research agenda is also presented on the topic of co-creation and innovation in HEIs.

Risky alcohol and other drug (AOD) use is ubiquitous in some workplace cultures, and is associated with considerable risks to health, safety and productivity. A workplace drug and alcohol first aid program was developed to support supervisors and managers to recognize and respond appropriately to AOD problems, increase knowledge of AOD and reduce the stigma associated with AOD. The purpose of this paper is to undertake an evaluation to assess the program’s efficacy.

A self-report survey was administered to program participants before (T1), immediately after (T2) and three months following program completion (T3). Changes in alcohol/drug-related knowledge, role adequacy, motivation and personal views were examined using repeated measures ANOVA.

A total of 109 participants took part in the program, with only 26 completing scores at all three time points. Mean scores increased significantly (p<0.05) between T1 and T2 for knowledge (12.7–16.0), role adequacy (11.8–17.4), motivation (9.7–10.4) and personal views (9.0–9.6). Significant improvements were maintained at T3 for knowledge (15.1) and role adequacy (17.3).

Drug and alcohol first aid programs offer a potentially valuable initiative to improve the knowledge, skills and understanding of managers and supervisors in tackling workplace AOD risks, associated stigma and improving help seeking.

Workplace programs for managers can facilitate organization-wide responses to the reduction of AOD-related problems, increase implementation of appropriate policy and interventions, minimize associated harms and stigma and reduce negative imposts on productivity and profit.

The purpose of this paper is to propose a model to evaluate the degree of intellectual capital (IC) maturity into organizations.

This is a qualitative, applied research designed as an exploratory and descriptive investigation. It employs a case study to apply the intellectual capital maturity model, which is developed from the literature review. The Proknow-C method of systematic literature review is the procedure adopted for the literature review in Scopus, Science Direct and Web of Science databases. In total, 21 IC constructs were derived from such review and assessed by 18 reviewers (judges).

In the scientific literature, IC is mainly viewed as a resource or set of resources an organization for the creation of competitive advantage and value. Using the information gathered about different views on IC, this study proposes a construction of the theoretical model, based on the models of the capability maturity model–Software Engineering Institute and Asian Productivity Organization–Knowledge Management, the management model and the application protocol.

This research offers view on the nature of the concept of IC showing (IC) as a business asset through maturity scale. The analysis of the concept of IC is focused at organizational and dimensional levels.

This study contributes to the further development of the concept of IC regarding its measurement in organizations through the maturity scale.