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The way in which managers differ when confronted with risky options or when evaluating different alternatives constitutes a fundamental part of organizational risk management. This study aims to investigate how managerial risk-taking attitudes (i.e. ethical and financial risk-taking as a trade-off between benefit and riskiness) change over time and based on gender.

The authors conducted a cross-sectional study on a sample of Italian executives and measured their perceptions of risk-taking, risk perception and risk-benefit, all referring to the company they worked for in the ethical and financial domain. The study also collected demographic data to gather information on age and gender. The authors analyzed data collected using multilevel analysis.

The results show that perceived benefits are the main drivers of risk-taking attitudes in both domains. Age and gender are not significant direct predictors of risk, but interactions with domains reveal insightful patterns.

Overall, this study highlights the need to assess the whole pattern of relationships emerging from the range of situational variables characterizing a specific population. Concerning the organizational context, it means addressing the role of organizational variables in influencing risk-taking so as to determine the extent to which organizational policies are indeed effective in fostering efficient organizational risk management.

Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to investigate the relationship between the Archbishop’s Seminary of Siena (ASS) (local) and Roman ecclesiastic institutions (central). This study contributes to filling the existing gap in the literature regarding how accounting could be used as a tool for deception in local/central power relations.

The research methodology is based on a case study and archival research. The ASS case study was analyzed through its archive, made up for the most part of accounting books. As to the approach adopted, the authors used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception.

Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that limited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favor of local interests and the limitation of central ecclesiastic power.

This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions.

This study on the ASS has allowed the identification of two relevant points: the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and the ASS accounting system was used as a factor of deception.

To verify if the intellectual capital (IC) statement has some points of contact with environmental and social reports, or whether it can be considered as a brand‐new reporting model, which is completely detached and independent by the other two.

An empirical analysis of environmental and social reports in Italy, and in particular an analysis whether some elements of IC statement are present in the environmental and social reports.

A high level of dispersion in the information composing the environmental and social reports; a significant overlapping of data between these two sets of documents; and a quite relevant set of information in common between the environmental and social reports and the IC statement.

The environmental and social reports analysed could be not an exhaustive list, because Italian companies produce such reports on a voluntary basis and for internal purposes.

The lack of uniformity in and between environmental and social reports, and the correspondence between many elements of those documents and the IC statement information seem to suggest that the environmental and social reports could probably serve as a support for the development of IC statement in the Italian context in the near future.

Looks at the growing awareness of the multi‐dimensional nature of firm performance and the inadequacy of traditional accounting systems to account for issues posed by economic and technological environments.

In this study we aim to examine a Durkheimian solution to the problem of social cooperation. Drawing on relevant literature on rituals and social solidarity, we make a case that both synchronous and complementary ritualistic acts can promote social cooperation by strengthening solidarity.

We used a lab experiment in which participants performed either synchronous, complementary, or uncoordinated group drumming. After the drumming, they self-reported their positive affect, feeling of being in the same group and trust. Then they played a five-round public goods game in which their levels of cooperation were observed.

We found both synchrony and complementarity help sustain group cooperation. Participants who drummed synchronously or complementarily contributed more to the public good than those in the baseline condition, especially in later rounds of the game. Individuals in the synchronous and complementary conditions also showed stronger feelings of being in the same group. Mediation analysis confirmed that the effects of ritual performance on cooperation are partially mediated by feelings of same-groupness.

Results of our study imply that ritual performance based on either members’ similarities or complementary differences can promote group solidarity and cooperation.

The study supports the classic Durkheimian solution to the problem of social cooperation. Consistent with recent research, we find the causal effect of synchrony on cooperation. Moreover, our new test of the effect of complementarity shows that being different but mutually supportive can effectively enhance solidarity and cooperation as well.

The more recent history of the National Health Service, especially the Hospital Service, has been in the nature of a lumbering from one crisis to another. From the moment of its inception it has proved far more costly than estimated and over‐administered, but in the early years, it had great promise and was efficient at ward level, which continued until more recent times. As costs increased and administration grew and grew, much of it serving no useful purpose, there appeared to be a need for reorganisation. In 1974, a three‐tier structure was introduced by the establishment of new area health authorities, the primary object of which was to facilitate — and cheapen — decision making; to give the district bodies and personnel easier access to “management”. It coincided with reorganisation of Local Government, which included the transfer of all the personal health services and abolition of the office of medical officer of health. At the time and in looking back, there was very little need for this and reviewing the progress and advances made in local government, medical officers of health who had advocated the transfer, mainly for reasons of their own status, would have achieved this and more by remainining in the local government service; the majority of health visitors appear to have reached the same conclusion. They constitute a profession within themselves and in truth do not have all that much in common with day‐to‐day nursing. The basic training and nursing qualification is most essential, however. It has been said that a person is only as good a health visitor as she is a nurse.

Faced with the growing need to find new viable water supply models for urban areas, this article studies and maps the strategies and identifies the key criteria of sustainable development present in pioneering water supply systems in the medieval period. The main aim is to determine which of its innovative principles could be applied in present-day cities.

From a methodological perspective, two types of cases were established, such as water supply models for human consumption and pre-industrial hydraulic systems, all of which are located in Italy. For the first group, the cases of Venice and Siena were analysed, while for the second, in the context of the cities along the Aemilian Way, the case of Bologna was selected.

Five key criteria resulted from the analysis of the cases: exploitation, self-sufficiency, maintenance, rationalisation and reuse. The said concepts were defined and contextualised within the framework of the Sustainable Development Goals.

The Middle Ages were a historic moment in technological reinvention, before the development of modern systems of sanitation. With very limited resources, these traditional systems focused on rational use and deep cultural and geographical knowledge. This is why its recognition is of great importance today, in a time full of instabilities, with a view to the work that needs to be done for the development of more sustainable communities.

The figure of the female revenger has haunted the western imagination as far back as some of the earliest extant texts, most starkly in Euripides' tragedies Hecuba and Medea (c. 430–420 bc). She has tended to take on one of three forms: the scorned woman, the vengeful mother or the victim of physical violence, almost always sexual violence.

This chapter presents an interdisciplinary and transhistorical understanding of the troubling figure of the violent female revenger in her shifting incarnations. The investigation traces conceptual strands through a variety of cultural texts, focusing on specific instances that are both situated historically and simultaneously analysed for the ways in which they reflect recurring priorities and cultural anxieties through the centuries.

After considering key ideas such as revenge and justice and gender and revenge, the chapter looks more closely at the so-called rape-revenge genre, moving from the earliest examples such as I Spit on Your Grave (1978) to more recent films which are considered for the ways they intersect with the global feminist protest movement #MeToo, and other key cultural moments such as the Harvey Weinstein case and the very public trial of the USA Gymnastics national team doctor Larry Nassar: Revenge (2017), The Nightingale (2018) and Promising Young Woman (2020). The chapter draws direct lines of connection between imaginative works, cultural types and stereotypes, and lived reality in order to come to a fuller understanding of the female revenger.

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.

The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.

The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.

The purpose of this research is to provide a systematic insight into corporate social responsibility (CSR) and corporate citizenship (CC) in supply chain development, by analyzing the current literature, contemporary concepts, data and gaps for future discipline research.

This research identifies information from existing academic journals and investigates research designs and methods, data analysis techniques, industry involvement and geographic locations. Information regarding university affiliation, publishers, authors, year of publication is also documented. A collection of online databases from 2001 to 2018 were explored, using the keywords “corporate social responsibility”, “corporate citizenship” and “supply chain” in their title and abstract, to deliver an inclusive listing of journal articles in this discipline area. Based on this approach, a total of 164 articles were found, and information on a chain of variables was collected.

There has been visible growth in published articles over the last 18 years regarding supply chain sustainability, CSR and CC. Analysis of the data collected shows that only five literature reviews have been published in this area. Further, key findings include 41% of publications were narrowly focused on four sectors of industry, leaving gaps in the research. 85% centered on the survey and conceptual model, leaving an additional gap for future research. Finally, developing and developed nation status should be delineated, researched and analyzed based on further segmentation of the industry by region.

This research is limited to reviewing only academic and professional articles available from Emerald, Elsevier, Wiley, Sage, Taylor and Francis, Springer, Scopus, JSTOR and EBSCO containing the words “corporate social responsibility”, “corporate citizenship” and “supply chain” in the title and abstract.

This assessment provides an enhanced appreciation of the current practices of current research and offers further directions within the CSR and CC in supply chain sustainable development.