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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.

We address here how the U.S. neoliberal policy regime developed and how its reconstructed vision of modernization, which culminated, under the rubric of globalization, was neutralized by 9/11 and neoconservative geopolitics. We analyze the phases in the rise of neoliberalism, and provide a detailed map of its vision of global modernization at its high tide under Clinton. We also address how the Bush Doctrine's unilateral, preemptive polices and the consequent War on Terror and Iraq War eroded U.S. legitimacy as the globalization system's hegmon and shifted the discourse from globalization to empire. Cold War modernization theorists, neoliberal globalization advocates, and Bush doctrine neoconservatives all drew on an American exceptionalist tradition that portrays the U.S. as modernity's “lead society,” attaches universal significance to its values, policies, and institutions, and urges their worldwide diffusion. All three traditions ignore or diminish the importance of substantive equality and social justice. We suggest that consequent U.S. policy problems might be averted by recovery of a suppressed side of the American tradition that stresses social justice and holds that democracy must start at home and be spread by example rather than by exhortation or force. Overall, we explore the contradictory U.S. role in an emergent post-Cold War world.

The purpose of this study was to examine sensory attributes, physiochemical characteristics and consumer preference of drop sugar cookies prepared using high-amylose maize resistant starch (HAMRS) as a replacement for 10%, 20% and 30% of all-purpose (AP) flour as compared to a control made with 100% AP flour.

A balanced complete block experimental design was used to evaluate the eating quality of the resistant starch enriched cookies using a consumer panel. Consumer preference for the appearance, flavor, texture, moistness and overall acceptability of cookies was assessed. Diameter, height, spread ratio, hardness, moisture, pH, density, surface color and nutrient composition of cookies were analyzed.

Compared with the control cookies, the HAMRS cookies had lower diameters, higher, heights, reduced spreads, reduced % moisture losses and lower densities (p < 0.001). TA.XT Plus Texture Analyzer showed the HAMRS cookies had a softer texture than the control cookies (p < 0.0001). Evaluation of surface color showed no significant difference in lightness between the control and the HAMRS cookies. The HAMRS cookies were preferred over the control for appearance, texture and moistness in sensory evaluation with 42.5% of panelists choosing the 20% HAMRS replaced cookies as their overall preference. The 20% and 30% HAMRS replaced cookies qualify to be labeled as a “good source” and “excellent source” of fiber, respectively.

This data demonstrates that replacement of up to 30% of AP flour with HAMRS improves eating quality and dietary fiber content of sugar cookies. Our results show that HAMRS has good potential for developing high fiber cookies with minimal adverse impact on physical characteristics and notable improvements in sensory attributes and nutritional value.

To the best of the authors’ knowledge, this is the first study that has reported on the functionality, consumer preference and nutritional value of cookies enriched with a HAMRS that is available to consumers in the form of flour.

This paper aims to examine how psychological need satisfaction (PNS) relates to the display of servant leadership (SL) behavior through the motivation to serve (MTS) and non-calculative motivation to lead (MTL).

Data were collected using an electronic online questionnaire completed by 125 individuals from various organizations and industries. Data were analyzed using confirmatory factor analysis (CFA) and regression analysis.

PNS, MTS and non-calculative MTL were found to relate positively to the display of SL behavior. Moreover, both MTS and non-calculative MTL were found to mediate fully the relationship between PNS and SL.

This study is one of the first to investigate the motivational antecedents of SL. Moreover, it is the first to empirically study PNS as an antecedent of SL. The findings emphasize the importance of a leader's PNS in their motivation to display SL behavior, implying that a positive work environment is conducive to SL.

The growing prevalence of social entrepreneurship has been coupled with an increasing number of so-called “impact investors”. However, much remains to be learned about this nascent class of investors. To address the dearth of scholarly attention to impact investing, this study seeks to answer four questions that are central to understanding the phenomenon. What are the defining characteristics of impact investing? Do impact investors differ from traditional classes of investors and, if so, how? What are the motivations that drive impact investment? And, what criteria do impact investors use when evaluating potential investments?

A partially inductive study based on semi-structured interviews with 31 investors and ethnographic observation was conducted to explore how impact investors differ from other classes of investors in their motivations and unique criteria used to evaluate ventures seeking investment.

This study reveals that impact investors represent a unique class of investors that differs from socially responsible investing, from other types of for-profit investors, such as venture capitalists and angel investors, and from traditional philanthropists. The varied motivations of impact investors and the criteria they use to evaluate investments are identified.

Despite the growing practitioner and media attention to impact investing, several foundational issues remain unaddressed. This study takes the first steps toward shedding light on this new realm of early-stage venture investing and clarifying its role in larger efforts of social responsibility.

This paper aims to make the case for continued opportunity for high levels of human well-being under descent conditions characterised by declining economic throughput and socio-political complexity.

Relationships between assumptions about human well-being formed within a modern industrial context, the guiding narratives attending these, and the broader cultural influence of ideas from the evolutionary sciences are examined. Alternative ways of making sense of these relationships are explored. The experiences of societies guided by cultural narratives based on different premises to those most influential in industrial societies are reviewed for their implications for human well-being under descent conditions.

Human experiences of well-being are principally a function of the sources of meaning and associated narratives by which members of a culture make sense of their situation, as these determine the nature of the material and energetic conditions required to live well. Under descent conditions, the narrative of progress that has supported viable societies during the 300-year period of industrial expansion is unlikely to continue serving humanity well. Collective participation in the renewal of guiding cultural narratives is a primary target for efforts to provide continued opportunities for high quality of life to all members of humanity.

The findings point towards specific characteristics of cultural sense-making narratives that may support viable human societies under descent conditions.

By moving beyond the default assumption that descent automatically implies decline in human well-being, a barrier may be lowered to more open and mature society-wide engagement in conversations about the present human predicament and effective ways of responding to it.

New connections are identified between perspectives based on biological evolutionary theory and the continued influence of the idea of progress in establishing default assumptions about prospects for human well-being under descent conditions. Experiences of non-industrial societies are taken as the basis for identifying opportunities for human well-being under far more modest material and energetic conditions than those available to the portion of humanity that presently enjoys benefits of industrial development that outweigh the attendant costs.

The purpose of this study was to explore the well-being of school principals and the job-embedded demands responsible for challenging their adoption of healthy self-care practices.

Drawing upon a multidisciplinary theoretical framework that included contributions from the fields of neurobiology and psychology, three tiers of self-care needs were established to inform the study: basic physiological needs such as sleep, hydration, and nutrition; active self-care practices such as exercise, relaxation, and stress relief; and higher order needs such as belongingness and love addressed through work-life balance, volunteerism, and relational belonging. A 45-question survey containing Likert scale items and open-ended questions was returned from 473 practicing building administrators (a 24.4% response rate).

Findings from this study, compared to estimates from the literature, indicate that school leaders work longer hours, are more sleep deprived, more dehydrated, have poorer diet practices, exercise less regularly, and spend less time with their friends and family than the general population. Administrators struggled to find ways within their control to improve their self-care behavior and offered suggestions regarding how the structure of the job itself might be changed to facilitate improving the health of school leaders.

This work offers insight into the current well-being of school principals, and by better understanding administrators’ self-care practices, this study can inform the field in developing supports, practices, and expectations, which promote the health and well-being of building-level leaders. Unhealthy self-care practices may influence their effectiveness, happiness, and possibly their longevity within the profession. Data collected through this study informed ideas about policies and procedures that could promote greater opportunities for healthier, more effective leaders within schools.

This study aims to examine the complex relationship between the personality meta-traits of stability and plasticity and time-based work–family conflict (WFC). Stability and plasticity are hypothesized to influence WFC directly and indirectly, via boundary strength at work (BSW) and boundary strength at home (BSH) domains. WFC has two dimensions – conflict due to family interfering in work (FIW) and conflict due to work interfering in family (WIF).

Data was collected from 419 full-time employees in multiple US companies. Hypotheses were tested using structural equation modeling.

Stability was associated with lower levels of WFC and stronger boundaries around the work and home domains. BSW mediated the relationship between stability and FIW; BSH mediated the relationship between stability and WIF. plasticity was associated with weaker boundaries around the work and home domains. BSW and BSH had a negative relationship with FIW and WIF, respectively.

The study is cross-sectional and limited to time-based work–family conflict. The results support the adoption of a more agentic view of personality in the boundary setting and WFC literatures.

Employers need to design flexible work programs that offer employees control over work–home boundary strength.

The study links stability and plasticity to WFC. It expands the nomological network of work–home boundaries.