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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.

This chapter connects colorblind ideology to organizational processes. Despite advances in our thinking about colorblindness as the current dominant racial ideology, scholars are reluctant to tie this ideology to organizational processes – creating the impression that colorblindness is an individual attribute rather than a structural phenomenon. Because the frames of colorblindness are usually interpreted through interviews – as opposed to organizational practices – focusing on the frames reinforces the sense that ideologies are free-floating prejudices unconnected to social structures. In this theoretical piece, we draw on the organizational literature, to tie Bonilla-Silva’s colorblind frames – abstract liberalism, cultural racism, the minimization of racism, and naturalization – to organizational processes, showing how mundane organizational procedures reinforce structural inequality. We argue that organizational policies and practices rely on normative Whiteness, devaluing the cultural norms of nonwhites, and passing those practices to successive administrations. Ostensibly nonracial procedures such as hiring, promotion, and performance reviews are rife with racialized meanings.

While academics and practitioners increasingly recognize the impacts of gamification on customer experience (CX), its role in the customer journey remains undeveloped. This article aims to identify how gamification can leverage each customer journey stage, integrate the findings into a conceptual model and propose future research opportunities.

Since CX and customer journey are interrelated concepts, the authors rely on CX research to identify research themes that provide insights to propose the conceptual model. A systematic review of 154 articles on the interplay between gamification and CX research published from 2013 to 2022 was performed and analyzed by thematic content analysis. The authors interpreted the results according to the service customer journey stages and the taxonomy of digital engagement practices.

This article identified five main thematic categories that shape the conceptual model (design, customer journey stages, customer, technology and context). Gamification design can support customer value creation at any customer journey stage. While gamification can leverage brand engagement at the pre-service stage by enhancing customer motivation and information search, it can leverage service and brand engagement at the core and post-service stages by enhancing customer participation and brand relationships. Moreover, customer-, technology- and context-related factors influence the gamified service experience in the customer journey.

This article contributes to a conceptual integration between gamification and customer journey. Additionally, it provides opportunities for future research from a customer journey perspective.

Legitimacy is a classic theme, quite present in organisational studies in general, but in the field of tourism it still has room to advance. For that reason, this research seeks to delimit the concept of legitimacy and adapt it to the context of tourism events; and seeks to validate a measurement instrument that allows to evaluate of its recognition in the imagination of residents, and to evaluate the impacts of this construct on residents’ trust in the organisers of Brazilian Oktoberfest, on the negative externalities of those events and, ultimately, on the achievement of residents’ loyalty.

The locus of the research are the cities of Blumenau, Santa Catarina and Santa Cruz do Sul, Santa Catarina, both located in southern Brazil, whose residents answered an online questionnaire about the legitimacy of the Oktoberfest held there. A total of 365 valid questionnaires were collected, tabulated in statistical software and interpreted using exploratory-confirmatory factor analysis and structural equation modelling.

The results show that festival legitimacy is a theoretical construct that can be measured as either a first-order or second-order factor, consisting of three factors, called moral legitimacy, pragmatic legitimacy and cognitive legitimacy.

This research provides a valid and reliable tool for assessing local residents' acceptance of ethno-cultural festivals. It also shows variations in the perception of legitimacy, demonstrating that this can influence other aspects of residents' perception of ethnocultural events.

The purpose of this paper is to critically review the existing literature on corporate social responsibility (CSR) to develop a framework to analyse the impact of CSR on employee commitment to the organisation.

Using the scoping review, this paper reviewed the published articles on CSR and employee commitment and how CSR and employee commitment were defined, theoretically supported and conceptualised for a comprehensive understanding of current and future research directions in the field.

This paper presents a framework developed through the analysis of existing literature on the impact of CSR) on employee commitment to the organisation. This framework aims to explore the impact of internal CSR and external CSR on employee commitment while using the contractual position of employees as an intervening variable.

During a time where employee attraction and retention is widely discussed as a competitive advantage, this framework could be used by any industry, especially those with high staff turnover such as mining. The researchers propose to use this framework to explore how perception towards external CSR (directed towards external stakeholders) and perception towards internal CSR (directed towards the own employees) can influence organisational identification and commitment levels. To address several gaps in the literature, this model is based on the Maslow’s Hierarchy of Needs and Social-Identity Theory.

Depressive symptoms are higher among racial and ethnic minorities in the United States. Many studies have evidenced associations between school disconnectedness and depressive symptoms by race and ethnicity in adolescence (Joyce & Early, 2014; Walsemann, Bell, & Maitra, 2011). Given that adolescents spend most of their time at home when they are not at school (Larson & Richards, 2001), it is important to understand how mother-child relationships may moderate school disconnectedness, and how mother–child relationships may serve as a protective buffer for depressive symptoms in the transition to adulthood. I use data from Waves II and III of the National Longitudinal Study of Adolescent to Adult Health (Add Health) from 1995 to 2002 (n = 9,766) and OLS regression analysis to examine how school disconnectedness in adolescence is associated with depressive symptoms in the transition to adulthood, and how mother–child relationships in adolescence moderate these associations in the United States. I examine differences in these relationships across racial and ethnic groups. I find that school disconnectedness in adolescence is associated with increased depressive symptoms in the transition to adulthood, and that maternal warmth and communication moderates the association between school disconnectedness and depressive symptoms. Maternal relationship quality in adolescence serves as an important protective factor for mental health in the transition to adulthood.

In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted companies with International Financial Reporting Standards (IFRS). The purpose of this paper is to explore the influence of the local context and the role of auditors in the institutionalization of this IFRS-based model in Portugal.

Drawing from an institutional theory framework, the authors interviewed 16 Portuguese auditors in 2017 (seven years after formal implementation of the SNC) to determine their perceptions on whether barriers to the IFRS-based model persisted.

The authors reveal that the code-law institutional logic embedded in the Portuguese context is hindering full institutionalization of the new accounting model. Some persisting barriers to implementation reflected a decoupling between formal requirements and actual practices. Despite these barriers, there has been an encouraging institutionalization of SNC. The authors reveal a high level of commitment of auditors. They draw attention to the engagement of auditors in the institutional work that is intended to assist in SNC implementation, and their role as promoters of a power-knowledge discourse in propagating IFRS institutional logics at the national level, namely, through the justification and rationalization of the reported institutional contradictions.

The highlighting the authors provide of problems related to accounting change should assist international regulators, the Portuguese standard-setter and professional accounting associations to devise appropriate strategies to promote IFRS-based accounting systems implementation.

The authors contribute to the skimpy literature on micro institutional analysis and encourage further exploration of the dynamics between the micro and macro levels of analysis in institutional research.

This study investigates whether the underrepresentation of women in executive-level roles within the supply chain management (SCM) field is justified or the result of gender injustices. The analysis examines if there is a gender compensation gap within executive-level SCM roles and whether performance differences or other observable factors explain disparities.

Publicly reported executive compensation and financial data are merged to empirically test if gender differences exist and investigate whether the underrepresentation of women in executive-level SCM roles is unjust.

Women occupy only 6.29% of the positions in the sample of 447 SCM executives. Unlike prior studies, we find that women executives receive higher compensation. The analysis does not identify observable factors explaining the limited inclusion of women in top-level roles, suggesting that gender injustices are prevalent in SCM.

This study only considers observable factors and cannot conclusively determine if discrimination is occurring. The low level of inclusion of women in executive roles suggests that gender injustice is intrinsic within the SCM profession. These findings will hopefully motivate firms to undertake transformative actions that result in outcomes that advance gender equity, ultimately leading to social justice for female SCM executives.

The use of social justice and feminist theories, a focus on SCM roles, and an empirical methodology utilizing objective measures represents a novel approach to investigating gender discrimination in SCM organizations, complementing prior survey-based studies.

This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.

The sample comprises, as a treatment group, 721 firm-quarter observations relating to Brazilian listed firms. It also considers a control group of listed firms from Mexico, which were not affected by the exogenous shock analyzed (i.e. the 2016 Presidential Impeachment in Brazil). The firms' quarterly financial data cover the period between 2013 and 2018.

Considering several proxies related to earnings management by accruals, the main findings suggest a negative relationship between the 2016 impeachment event and the level of discretionary accruals, suggesting that Brazilian firms tended to reduce their earnings management levels during the impeachment process. The results are robust whether the control group is considered or not.

This study brings new empirical evidence to the literature on accounting information quality about the role of the economic and political environment in earnings management, especially in weak institution countries characterized by institutional voids and higher levels of corruption.