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Up‐to‐date patient records are essential for safe and professional practice. They are an intrinsic component for providing adequate care and ensuring appropriate and systematic treatment plans. Furthermore, accurate and contemporaneous notes are essential for achieving professional standards from a medico‐legal perspective. The study's main aim was to investigate current record‐keeping practices by looking at whether out‐patient communication pathways to general practitioners, from letter dictation to insertion in the chart, were being satisfied.

From current out‐patient attendees over six months, 100 charts were chosen randomly, and reviewed. A pro‐forma was used to collect data and this information was also checked against electronic records.

Of the charts reviewed, 15 per cent had no letter. If one considers that one‐month is an acceptable time for letters to be inserted into the chart, then only 11 per cent satisfied this condition. Electronic data were also missing.

It is impossible to discern whether letters to GPs were dictated by the out‐patient doctor for each patient reviewed. Another limitation was that some multidisciplinary hospital teams have different out‐patient note‐keeping procedures, which makes some findings difficult to interpret.

The review drew attention to current record‐keeping discrepancies, highlighting the need for medical record‐keeping procedures and polices to be put in place. Also brought to light was the importance of providing a workforce sufficient to meet the out‐patient team's administrative needs. An extended audit of other medical record‐keeping aspects should be carried out to determine whether problems occur in other areas.

The study highlights the importance of establishing agreed policies and procedures for out‐patient record keeping and the need to have a checking mechanism to identify system weaknesses.

The purpose of this paper is to explores the influence of socialization upon the constitution and integration of learning leading to the development of entrepreneurial competence while at university, from the learner perspective. Self-reported learning is analyzed to illustrate ways in which students make use of institutional and social contributions of the university context.

The study investigates entrepreneurial journeys of 18 participants, either currently attending or recently graduated from three universities in three countries with both comparable and distinctive contextual elements. In depth analysis of individual life stories, focusing on self-identified critical incidents, is used to illustrate ways in which students, while at university, develop entrepreneurial competence for current and future practice.

Formal and non-formal learning remain important foundations for entrepreneurial competence development, delivered through designed content-centric structures. Informal learning – particularly mentor supported socialised learning – centring around the learner is key to solidifying learning towards entrepreneurial competence, through know-how and access to resources. The university emerges as an entrepreneurial learning space where students constitute and integrate learning gained through different forms.

Cross-cultural analysis is limited as the paper emphasizes the individual’s learning experience relative to the immediate university context.

Universities play a critical role as entrepreneurial learning spaces beyond formal and non-formal learning. This includes dedicating resources to orchestrate informal learning opportunities and enabling interaction with the different agents that contribute to socialised situated learning, supporting entrepreneurial competence development. Universities need to take responsibility for facilitating the entirety of learning.

Socialised learning in combination with other forms of learning contributes to student development of entrepreneurial competence while situated in the university context.

This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people.

The methods consist of an analysis of books, diaries, letters and poems written by Ken Saro-Wiwa as well as books, reports and audio recordings of panel discussions which capture the Ogoni struggle, Ken Saro-Wiwa’s activism and its impacts. The authors’ approach to the data is sensitised by Foucault’s notion of counter-conduct as it enables the authors to better grasp the creative agency of Saro-Wiwa and the Ogoni as they struggle and campaign for political autonomy, environmental justice and accountability.

The authors’ findings illustrate how Ken Saro-Wiwa’s books, letters, poems, diaries and articles provide early accounts of environmental injustices and the absence of accountability in the Niger Delta. They highlight how Saro-Wiwa and the Ogoni movement deploy counter-conduct to subvert existing power and accountability structures through innovative strategies, effective mobilisation and communication at local and international levels. The authors’ findings also highlight how these have led to specific forms of accountability for human rights and the environment at local and global levels. They also show how Saro-Wiwa’s activism and the Ogoni struggle have inspired a new generation of environmental activists and new ways of demanding accountability.

This paper presents, for the first time, an account of the historical roots of environmental accountability practices from an African and developing country context. Its focus on the historical roots of environmental accountability is also unique as it expands the view beyond the origins of environmental accounting to look more broadly at the origins of environmental accountability practices.

The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a developing country context. It examines the reporting practices of the two largest transnational gold-mining companies in Tanzania in order to draw attention to the role played by local government regulations and advocacy and campaigning by nationally organised non-governmental organisations (NGOs) with respect to promoting corporate social reporting practices.

The paper takes a political economy perspective to consider the serious implications of the neo-liberal ideologies of the global capitalist economy, as manifested in Tanzania’s regulatory framework and in NGO activism, for the corporate disclosure, accountability and responsibility of transnational companies (TNCs). A qualitative field case study methodology is adopted to locate the largely unfamiliar issues of CSR in the Tanzanian mining sector within a more familiar literature on social accounting. Data for the case study were obtained from interviews and from analysis of documents such as annual reports, social responsibility reports, newspapers, NGO reports and other publicly available documents.

Analysis of interviews, press clips and NGO reports draws attention to social and environmental problems in the Tanzanian mining sector, which are arguably linked to the manifestation of the broader crisis of neo-liberal agendas. While these issues have serious impacts on local populations in the mining areas, they often remain invisible in mining companies’ social disclosures. Increasing evidence of social and environmental ills raises serious questions about the effectiveness of the regulatory frameworks, as well as the roles played by NGOs and other pressure groups in Tanzania.

By empowering local NGOs through educational, capacity building, technological and other support, NGOs’ advocacy, campaigning and networking with other civil society groups can play a pivotal role in encouraging corporations, especially TNCs, to adopt more socially and environmentally responsible business practices and to adhere to international and local standards, which in turn may help to improve the lives of many poor people living in developing countries in general, and Tanzania in particular.

This paper contributes insights from gold-mining activities in Tanzania to the existing literature on CSR in the mining sector. It also contributes to political economy theory by locating CSR reporting within the socio-political and regulatory context in which mining operations take place in Tanzania. It is argued that, for CSR reporting to be effective, robust regulations and enforcement and stronger political pressure must be put in place.

This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest means for social impact reporting by charities; and assess the extent to which the accounting standardisation of social impact reporting supports the public interest so defined.

This study conducts a case study of how stakeholders in Australian charities conceptualise the public interest when discussing accounting standardisation. This paper distinguishes three concepts of the public interest from prior research, namely, aggregative, processual and common good. For each, this paper analyses the implications for accounting and how accountants serve the public interest, and how they align with stakeholder views.

Stakeholder views align with the aggregative and processual concepts of public interest, however this was contested and partial. Accounting standards for social impact reporting will only serve the public interest if they also capture and implement the common good approach.

Clarifying how key stakeholders interpret the public interest can help standard-setters and governments design (or withhold) accounting standards on social impact reporting. This paper also distinguishes different practical roles for accountants in this domain – information merchants, umpires or advocates, which each public interest concept implies.

This paper extends prior research on accounting for the public interest to social impact reporting. The paper empirically demonstrates the salience of the common good concept of public interest and demonstrates the diversity of views on the standardisation of social impact reporting by charities.

Intensive support teams (ISTs) are often poorly understood, despite reports of their effectiveness in managing behaviour that challenges for individuals with an intellectual disability. This paper aims to contribute to the understanding of ISTs through evaluating one IST’s process and their use of positive behaviour support (PBS) as an intervention.

Participants were obtained from the ISTs discharge database, and pre- and post-intervention data from these participants was used for analysis.

Three-paired sample t-tests found that there were significant differences between pre- and post-scores on the behaviour problem inventory, Health of the Nation Outcomes Scale for people with Learning Disabilities and periodic service reviews, which measure quality of targeted, individualised support. This indicates that challenging behaviour frequency and severity were lower post-intervention, quality of life improved post-intervention and staff teams implemented recommended strategies more consistently by the end of the intervention.

This service evaluation captured data over seven-year period, which helps to contribute to the understanding of the effectiveness of ISTs and the PBS framework.

This study aims to thoroughly explore and visualize the trends and developments of digital twin (DT) literature in the construction field while revealing future research directions for further exploration and exploitation.

The research follows a three-stage methodology. First, the bibliographic data is acquired using the Web of Science database. Second, the bibliometric methods are defined to include co-authorship analysis, citation analysis, keywords co-occurrence, thematic mapping while the software tools include MS Excel, VOSviewer and Biblioshiny. Third, analysis and findings include yearly DT publication output, influential DT publications, leading DT contributors, top DT sources and science mapping of DT literature.

This study identifies top-cited DT publications (35 out of 320) in terms of citations score, local citations score and document average citations per year. Furthermore, the key contributors with respect to authors (58 out of 1147), organizations (55 out of 427) and countries (19 out of 51) are recognized in terms of productivity, influence, activeness and scientific value. Similarly, the major publishing sources (24 out of 58) are identified using the same measures. Regarding science mapping, the DT domain comprises four research frontiers, namely, deep learning and smart city, internet of things and blockchain, DT and building information modeling and machine learning and asset management.

Through a mixed-review strategy, this study introduces a comprehensive analysis of DT literature while avoiding the subjectivity/cognitive bias of traditional review approaches. Moreover, it illuminates the promising and rising DT themes for new/seasoned researchers, institutions, editorial boards and funding agencies.

The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the completeness of the account) toward the employee stakeholder group, and to shed light on the implications of the organisation‐society relationship for employee accountability.

The intrinsic stakeholder framework forms the basis of the qualitative, longitudinal analysis. It is adopted as the moral ground for the provision of a “complete” account of employee issues. In seeking to shed light on the organisation‐society relationship and its implications for reporting on employee issues the authors build a broader theoretical framework incorporating various social and political theories dealing with legitimacy, political economy, and language and rhetoric. Interpretive and critical approaches are employed. The analysis draws on an extensive review of published materials relating to employment in the UK retail banking industry and NatWest in particular, impacts of workplace changes occurring in the banking sector, and to the economic, social and political environment over the period of the study.

The findings indicate that what and how NatWest reported on employee issues was influenced by considerations other than transparency and employee accountability. The analysis highlights the complexity of the role of disclosures in the organisation‐society relationship and consequently the limitations of the use of a single theoretical framework to interpret disclosures.

The longitudinal analysis indicates how reporting practices are issue and context dependent and points to the limitations of theorising in corporate social reporting based on a single time frame and a limited analysis of the reported issues.

In highlighting a lack of accountability to employees, the findings have implications for the development of reporting standards on issues relevant to employees. Over time, it is hoped that development of an employee inclusive reporting framework, along with exposure of the contradictory role that reports may play in promoting accountability, will contribute toward improved employee management practices.

This study contributes to the corporate social reporting literature by extending the analysis beyond the firm focused stakeholder management perspective to considering disclosures from a moral perspective and the extent to which the complex organisation‐society relationship might work against the promotion of transparency and accountability toward stakeholders (specifically employees). In this way, through an in‐depth longitudinal analysis of disclosures from multiple perspectives, the paper contributes to theorising of the role of social disclosure in the organisation‐society relationship.

Addressing grand challenges requires an in-depth understanding of the social constructs, such as the gender discourse that shapes gender equality. Accounting, through annual reporting, contributes to constructing realities, thus impacting grand challenges. This paper explores how organizational reporting by a non-governmental organization (NGO) promotes particular ideologies about gender in a changing sociocultural context.

The paper uses a case study of an NGO that has long used annual reports to disseminate its perspectives on gender. Drawing on 1,251 pages of annual reports (in French, a gendered language), including 1,618 visuals, from 1995 to 2021, we use feminist and ideological perspectives to analyse the rhetorical strategies used.

The results show that the NGO’s annual reports include evolving perspectives on gender. In an earlier period, it emphasizes complementarity between men and women while assigning primary roles to men. More recently, while the organization continues to support traditional visions on gender representation, the reporting narratives and visuals strive towards greater inclusivity. The findings also suggest instances of ambiguity in how an organization can use narratives and visuals, prompting a discussion on the idea of rhetorical ambiguity in organizational reporting.

This study shows how organizational reporting longitudinally evolves regarding grand challenges, beyond financial and business matters. The paper identifies sites of gender ideology in both visuals and narratives of the reports.

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.