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The aim of this paper is to examine the introduction of innovation as part of a management development programme at a primary care organisation, a legal form known as a Primary Care Trust (PCT), in the UK.

The paper draws on experience of managing a successful management development programme for a PCT. The report of the case study analyses the key events that took place between 2008 and 2010, from direct observation, surveys, discussion and documentary evidence.

The Northern PCT has partnerships with a number of educational providers to deliver their leadership and management development programmes. A close working relationship had developed and the programme is bespoke – hence it is current and of practical use to the UK's National Health Service (NHS). In addition, there are regular meetings, with module leaders gaining a firsthand understanding of the organisation's needs and aspirations. This has resulted in a very focused and personalised offering and a genuine involvement in the programme and individuals concerned.

The research was conducted among a relatively small sample, and there is a lack of previous literature evidence to make significant comparisons.

The paper identifies key implications for practitioners and educators in this area.

This paper is one of few to investigate innovation and improvement in the NHS, and is unique in that it uses the lenses of a management development programme to explore this important, and under‐researched, topic.

The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to address the development of integrated thinking skills for future professional accountants during higher education. This issue is relevant as many professional accounting bodies expect that integrated thinking skills are developed during the higher education of prospective professional accountants. Despite this expectation, there is limited guidance available to academics in the accounting education field to do so. By means of a literature review as well as an empirical study, this chapter develops a constructivist model that can be used by academics to develop integrated thinking skills during the higher education of prospective professional accountants. The model addresses the foundation, appropriate pedagogies, disciplinarity type, and point of introduction of integrated thinking principles in accounting education.

This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the decision context from an investment to a donation.

Using a sample of 173 US professional financial statement users, the authors conduct an experiment that manipulates an investment or donation choice to evaluate how differing levels of carbon sequestration affect decision-making across contexts.

Carbon sequestration information affects users’ donation decisions but does not affect investment decisions. Variation in the reliability of the information and whether the information is linked to strategy do not affect users’ decision-making.

This study is performed by an experiment and informs our understanding of the relevance to users of carbon sequestration disclosure. Results indicate that carbon sequestration disclosure has value for donation but not investment decisions. The authors interpret this as evidence of some value of this type of disclosure in professional financial statement users’ decision-making but not for a financially focused evaluation.

This paper provides unique insights into the effect of reporting carbon sequestration on decision-making. There has been significant research on the broader topic of corporate sustainability, and capital markets research indicates that the market values increased sustainability disclosure. This study extends the research by examining a specific component of carbon disclosure that is not currently widely reported and by the use of information for different types of evaluations. The results find evidence that the value of this type of carbon disclosure does not stem from a purely financial perspective but instead, from other nonpecuniary factors.