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Aquaculture has become the world’s fastest growing food-production technology. This chapter outlines the main factors for this growth and shows how farmed seafood can contribute directly and indirectly to food security. We used the databases of the FAO on food production and trade to analyze the development of production in the main categories of animal protein. The trends were interpreted in a productivity growth and trade context. We found that modern aquaculture is enabled by transferring knowledge from terrestrial animal production and from developing new technologies to create substantial productivity growth and production cost reductions. The current growth rate of aquaculture production exceeds all other types of meat production and is expected to continue to increase as the agro-science industry expands (seafood made up 34.5% of the world’s animal production in 2013). More than 90% of the world’s aquaculture production takes place in developing countries, where it contributes to food security directly through consumption or indirectly as a source of income. Seafood is a main source of animal protein in many parts of the world, particularly in developing countries. Depending on species and country, farmed seafood contributes to food security directly through domestic consumption, or indirectly through economic growth from exports.

Casino gambling in the United States has increased significantly in the last 30 years, going from just 2 states (Nevada and New Jersey) in 1988 to 41 states with over 980 casinos. This rapid growth of casino gambling has resulted in additional social costs, including workplace embezzlements committed by problem gamblers. Embezzlements contribute to greater fraud risk for organizations in casino regions and are expected to rise as casinos multiply and increasingly cater to convenience gamblers. The purpose of this chapter is to highlight the proximity of casinos as a fraud risk factor for embezzlement. The authors recommend that internal and external auditors for companies located in casino areas assess this fraud risk and where appropriate, perform audit procedures to address this risk. There is also an opportunity for external auditors to assist those companies located in casino regions (that may lack internal auditors) in establishing fraud prevention programs.

Presents an argument for the use of group decision support systems (GDSS) in the promotion of organizational learning. The combination of reflection, analysis, and openness that such systems encourage is postulated to encourage the learning process. Discusses problems associated with power, information loss, and cultural knowledge. Sets out a view of organizational learning which emphasizes that learning can occur at the organizational level through processes.

The purpose of this paper is to undertake a cross-comparative inquiry into Education for Sustainable Development (ESD) related to governance, initiatives and practices in initial teacher education (ITE) across four countries with very different contexts – Sweden, Scotland, Canada and Australia. It provides insights into issues arising internationally, implications for ESD in ITE and offers learnings for other countries and contexts.

A cross-comparative study design with overarching themes and within-case descriptions was applied to consider, compare and contrast governance characteristics, initiatives and practices from each context.

The approaches to governance, initiatives and practices that each country adopts are unique yet similar, and all four countries have included ESD in ITE to some extent. Comparing and contrasting approaches has revealed learnings focussed on ESD in relation to governance and regulation, practices and leadership.

Making comparisons between different contexts is difficult and uncertain and often misses the richness and nuances of the individual sites under study. However, it remains an important endeavour as the challenges of embedding ESD in ITE will be better understood and overcome if countries can learn from one another.

Scrutinising different approaches is valuable for broadening views about possibilities and understanding how policies and initiatives translate in practice.

This study aimed to describe facilitators and barriers in terms of regulation and financing of healthcare due to the implementation and use of person-centred care (PCC).

A qualitative design was adopted, using interviews at three different levels: micro = hospital ward, meso = hospital management, and macro = national board/research. Inclusion criteria were staff working in healthcare as first line managers, hospital managers, and officials/researchers on national healthcare systems, such as Bismarck, Beveridge, and mixed/out-of-pocket models, to obtain a European perspective.

Countries, such as Great Britain and Scandinavia (Beveridge tax-based health systems), were inclined to implement and use person-centred care. The relative freedom of a market (Bismarck/mixed models) did not seem to nurture demand for PCC. In countries with an autocratic culture, that is, a high-power distance, such as Mediterranean countries, PCC was regarded as foreign and not applicable. Another reason for difficulties with PCC was the tendency for corruption to hinder equity and promote inertia in the healthcare system.

The sample of two to three participants divided into the micro, meso, and macro level for each included country was problematic to find due to contacts at national level, a bureaucratic way of working. Some information got caught in the system, and why data collection was inefficient and ran out of time. Therefore, a variation in participants at different levels (micro, meso, and macro) in different countries occurred. In addition, only 27 out of the 49 European countries were included, therefore, conclusions regarding healthcare system are limited.

Support at the managerial level, together with patient rights supported by European countries' laws, facilitated the diffusion of PCC.

Fragmented health systems divided by separate policy documents or managerial roadmaps hindered local or regional policies and made it difficult to implement innovation as PCC. Therefore, support at the managerial level, together with patient rights supported by European countries' laws, facilitated the diffusion of PCC.

The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.

The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.

This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.

The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.

While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.

Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.

This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.

Public entrepreneurship is increasingly being propounded as a key means of ‘doing more with less’ during the tough times associated with successive rounds of neoliberal restructuring and austerity. The primary aim of this chapter is to provide a critical-exploratory review of sponsorship – a disruptive interjection or particular form of public entrepreneurship.

Public entrepreneurship provides a useful theoretical frame for exploring some emergent ways of delivering public services in a post-Credit Crunch global operating environment. Empirical insights are derived from a single local authority in the United Kingdom.

There is a widespread concern that straitened economic conditions can engender the prevalence of short-term financial considerations at the expense of other objectives. Sponsorship, as a discrete form of public entrepreneurship in some circumstances has the potential to achieve multiple objectives, enriching public value. However, this is contingent of specific contextual factors.

By identifying some risks associated with disruptive interjections intended to open new paths for the sponsorship of public services as well as indicating some opportunities for risk reduction, it is hoped that our analysis may benefit public authorities when they are exploring or evaluating sponsorship ‘opportunities’.

Examining sponsorship through a public entrepreneurship conceptual frame has received limited research attention. Whether sponsorship is a ‘winning solution’ is contingent on the particular form of sponsorship as well as the specific time and place.

This study aims to focus on how companies operating in international food commodity markets can improve their long-term competitiveness and profitability upon financial pressure. Management can choose between generic strategies of either cost leadership or enhanced value adding by differentiation and innovative marketing strategies. The aim of the paper is to highlight key findings from a case study perspective.

The research is set within the farmed salmon sector in the world’s second largest producing country, Chile, which is also a fast growing emerging economy in Latin America. Semi-structured personal interviews were conducted with General Managers of this global industry.

Unexpectedly, our findings show that executives preferred competitive strategy of cost reduction rather than differentiation. Based on previous research, we recommend managers of individual firms and trade associations to play down commoditisation and to pursue differentiation strategies with particular attention to emergent environmental attributes.

Practitioners from Latin America may learn on empirical considerations of international marketing strategies taking this competitive global industry as an example. An overall cost leadership strategy is not sufficient in a mature industry, and customer-oriented strategies are needed more than production-oriented strategies. Clustered firms are recommended to benefit from differentiation strategies with particular attention to emergent environmental attributes.

The purpose of this paper is to analyse how fish farmers manage climate-related risks and explore possible ways to strengthen risk management under current and future climate.

In total, 662 fish farmers in sites across Northern Thailand were interviewed about risks to the profitability of their fish farms and ways such risks were managed. Nonlinear canonical correlation analysis was used to relate risk factors to management practices at farm and river levels. In total, 68 in-depth interviews with farmers and other stakeholders provided additional information on climate risk management practices.

Farmers use a combination of adjustments to rearing practices, cropping calendars and financial and social measures to manage those risks, which they perceive as being manageable. Many risks are season, river and place specific; implying that the risk profiles of individual farms can vary substantially. Individual risks are often addressed through multiple practices and strategies; conversely, a particular management practice can have a bearing on several different risks. Farmers recognize that risks must be managed at farm and higher spatial and administrative scales. Social relations and information play critical roles in managing these complex combinations of risks.

This is one of the first papers to report in detail on how inland fish farmers manage climate-related risks. It underlines the need to consider multiple spatial and temporal scales and that farmers do not manage individual climate-related risks in isolation from other risks.

The purpose of this paper is to examine the overall state and trends of the SDGs concerning business model backgrounds. Since the adoption of the 2030 Agenda for Sustainable Development by the United Nations in 2015, encompassing the 17 Sustainable Development Goals (SDGs), there has been a substantial increase in publications highlighting the contributions of the SDGs. Recent research underscores the pivotal role of business models and management frameworks in advancing the SDGs. However, key information, such as theoretical approaches, the most influential authors, journals, articles, and keywords, has yet to be fully determined. To address this gap, a comprehensive analysis was conducted on 167 high-impact articles in the relevant field.

This study uses a mixed-method approach, combining quantitative bibliometric analysis (performance analysis and science mapping) with qualitative content analysis.

Bibliographic coupling analysis has illuminated the intellectual structure of the literature connecting SDGs and business models, revealing six primary clusters: frameworks, management systems and reporting tools; sustainable business models (SBMs); circular business models; stakeholder and community involvement, industrial ecology and consumption; inclusive and responsible innovation; and sharing and collaborative economy business models. For Ibero-America, these findings highlight both opportunities and challenges. While there is notable progress in advancing SBMs, the analysis also points to a lack of interlinkages between countries, suggesting potential barriers to knowledge exchange and collaborative innovation within the region.

For Iberoamerica, these findings highlight both opportunities and challenges. While there is notable progress in advancing SBMs, the analysis also points to a lack of interlinkages between countries, suggesting potential barriers to knowledge exchange and collaborative innovation within the region.

The practical implications of this research are manifold. The identification of prolific authors such as Di Vaio, Palladino and Hassan, and leading journals such as Sustainability andJournal of Cleaner Production, underscores the importance of these sources for practitioners seeking to understand the intersection of SDGs and business models. The prominence of Spain and Italy, along with key institutions such as the University of Naples Parthenope and the Polytechnic University of Madrid, highlights regions and organizations that are at the forefront of this research. Practitioners can look to these sources for insights into effective strategies and frameworks for integrating SDGs into business practices. The prominence of certain clusters, such as SBMs and circular economy, suggests areas where businesses can focus their efforts to align with sustainable practices and leverage innovations in the field.

This study offers valuable insights into the evolving relationship between business models and the achievement of SDGs and proposes a novel research agenda for exploring this dynamic in Iberoamerica.

Desde la adopción de la Agenda 2030 para el Desarrollo Sostenible por las Naciones Unidas en 2015, que incluye los 17 Objetivos de Desarrollo Sostenible (ODS), ha habido un aumento significativo en las publicaciones que destacan las contribuciones de los ODS. La investigación reciente subraya el papel fundamental de los modelos de negocio y de gestión en el avance de los ODS. Sin embargo, el estado de situación y las tendencias sobre los ODS en relación con los modelos de negocio siguen siendo inciertos, y aún no se ha determinado información crucial como los autores, revistas, artículos, palabras clave y enfoques teóricos más influyentes. Para abordar esta brecha, se realizó un análisis exhaustivo de 167 artículos de alto impacto en el campo relevante.

Este estudio emplea un enfoque de métodos mixtos, combinando análisis bibliométrico cuantitativo (análisis de rendimiento y mapeo científico) con análisis cualitativo de contenido.

El análisis de acoplamiento bibliográfico permitió descubrir la estructura intelectual de la literatura que conecta los ODS y los modelos de negocio, revelando seis grupos principales: (1) Esquemas y modelos de gestión, y herramientas de informes; (2) Modelos de negocio sostenibles; (3) Modelos de negocio circulares, (4) Participación de los grupos de interés y de la comunidad, ecología industrial y consumo, (5) Innovación inclusiva y responsable, (6) Modelos de negocio de economía colaborativa.

Para Iberoamérica, estos hallazgos destacan tanto oportunidades como desafíos. Aunque hay un progreso notable en el avance de los modelos de negocio sostenibles, el análisis también señala la falta de interconexiones entre los países, sugiriendo barreras potenciales para el intercambio de conocimientos y la innovación colaborativa en la región.

Este estudio ofrece valiosas perspectivas sobre la relación evolutiva entre los modelos de negocio y el logro de los Objetivos de Desarrollo Sostenible (ODS), y propone una nueva agenda de investigación para explorar esta dinámica en Iberoamérica.

Desde a adoção da Agenda 2030 para o Desenvolvimento Sustentável pelas Nações Unidas em 2015, que engloba os 17 Objetivos de Desenvolvimento Sustentável (ODS), houve um aumento substancial nas publicações destacando as contribuições dos ODS. Pesquisas recentes enfatizam o papel fundamental dos modelos de negócios e dos marcos de gestão no avanço dos ODS. No entanto, o estado geral e as tendências dos ODS em relação aos modelos de negócios ainda são incertos, e informações cruciais, como os autores mais influentes, revistas, artigos, palavras-chave e abordagens teóricas, ainda precisam ser determinadas. Para preencher essa lacuna, foi realizada uma análise abrangente de 167 artigos de alto impacto na área relevante.

Este estudo utiliza uma abordagem de métodos mistos, combinando análise bibliométrica quantitativa (análise de desempenho e mapeamento científico) com análise qualitativa de conteúdo.

A análise de acoplamento bibliográfico iluminou a estrutura intelectual da literatura que conecta os ODS aos modelos de negócios, revelando seis clusters principais: (1) Marcos, sistemas de gestão e ferramentas de relatórios; (2) Modelos de negócios sustentáveis; (3) Modelos de negócios circulares; (4) Envolvimento das partes interessadas e da comunidade, ecologia industrial e consumo; (5) Inovação inclusiva e responsável; (6) Modelos de negócios de economia colaborativa e compartilhada

Para a Ibero-América, esses achados destacam tanto oportunidades quanto desafios. Embora haja um progresso notável no avanço dos modelos de negócios sustentáveis, a análise também aponta para a falta de interconexões entre os países, sugerindo barreiras potenciais para o intercâmbio de conhecimento e inovação colaborativa na região.

Este estudo oferece insights valiosos sobre a relação evolutiva entre os modelos de negócios e a conquista dos ODS, propondo uma nova agenda de pesquisa para explorar essa dinâmica na Ibero-América.