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The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.

The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.

The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.

The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.

The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.

Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.

Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.

Functional assessment-based interventions are a tertiary support that have been incorporated in many three-tiered models of prevention to support students who do not respond to more global prevention efforts. Although endorsed by host of reputable organizations (e.g., National Association of School Psychologists) and mandated in Individuals with Disabilities Education Act (IDEA, 1997, 2004), concerns have been raised that this mandate may not be warranted if functional assessment-based interventions do not meet minimum criteria to establish this as an evidence-based practice. One issue contributing to this concern is variability in the functional assessment process. John Umbreit and colleagues (2007) have attempted to address this concern by introducing a systematic approach that includes (a) a Function Matrix to analyze functional assessment data and identify the hypothesized function(s) of the target behavior and (b) a Function-Based Intervention Decision Model to guide intervention planning. In this chapter, we applied the core quality indicators for single-case research developed by Horner, Carr, Halle, McGee, Odom, and Wolery (2005) to studies conducted using this practice to determine the extent to which this systematic approach to functional assessment-based interventions met the standards for evidence-based practices for use in educational settings across the K-12 continuum for students with or at-risk for high incidence disabilities. If this practice is deemed to meet criteria, then this systematic approach may be particularly useful in meeting the mandate established in IDEA. Results suggest that it may be appropriate to establish this systematic method as a promising practice.

In a fast evolving labour market, higher education graduates need to develop employability competences. Key in becoming employable is the ability to reflect on learning experiences, both within a curriculum as well as extra-curricular and work placements. This paper wants to conceptualise how an online learning platform might entail a reflective practice that systematically supports students in reflecting on their learning experiences.

When studying online learning platforms for developing students' employability competences, it became clear that the effectiveness of the platform depends on how the platform guides students' reflective practice. In turn, the authors studied which features (tools, services and resources) of the online learning platform are guiding the reflective practice.

This resulted in the introduction of an online learning platform, containing a comprehensive set of online learning tools and services, which supports students' reflective practice and, in turn, their employability competences. The online platform facilitates both feedback from curricular and work-related learning experiences and can be used as a start by students for showcasing their employability competences. The reflective practice consists of a recurrent, systematic process of reflection, containing various phases: become aware, analyse current state, draft and plan a solution, take action and, finally, reflect in and on action.

Future research revolves around studying the features of online learning platforms and their role in fostering students' reflection and employability competences.

The conceptual model provides concrete indicators on how to implement online learning platforms for supporting students' reflection and employability competences.

This is the first article that analyses an online learning platform that guides students' reflective practice and fosters their employability competences. The authors provide concrete suggestions on how to model the online platform, building further on reflective practice theory.

At this point in its short history, online information retrieval possesses many of the characteristics of an art. In spite of much that is logical and orderly about it, there are few specific rules of action or well‐defined procedures that are known to apply in all retrieval situations. Except in the simplest of cases, online searching is more uncertain and tentative than this.. It is largely guided by heuristics rather than algorithms.

Social entrepreneurship (SE) is an emerging social phenomenon gaining tangible traction for its ability to tackle complex social and environmental problems against a backdrop of global sustainability challenges. This paper aims to unpack SE intentions, mindset and motivations to elucidate “why” and “how” social entrepreneurs (SE) initiate, perpetuate and sustain pro-social entrepreneurship activity. It specifically asks why SE do what they do, how they develop and sustain pro-social entrepreneurship action and how these normative drivers affect the social change process.

This qualitative research adopts an exploratory multiple case design approach in examining the tacit experience of eight SE tackling complex water, sanitation and environmental challenges in Indonesia, and combines this with scholarly insights from multiple bodies of knowledge. Case studies include six SE recognised by the Ashoka Foundation and two lesser-known “social enterprises” to enable finding patterns across the cases and compare key differences between pro-social and conventional entrepreneurship. Triangulating semi-structured interviews with secondary data analysis and semi-ethnographic fieldwork observations, this paper provides a rich theoretical and empirical basis to understand the emerging transformative potential of SE in tackling a range of sustainability issues.

Interviews with eight SE highlighted their intentions to advance inter and intra-generational equity, social justice and sustainability, bringing socially embedded empathetic values and a growth mindset to overcome challenges associated with disrupting existing social order. Direct engagement with the SE revealed 10 critical enabling factors to foster future SE potential, namely, individual background and experience, unmet social needs, empathy, sense of belonging, willingness/passion to alleviate other’s suffering, growth mindset, internal/external catalysts, intrinsic and extrinsic needs, beliefs and goals and declaration of a social mission to ensure consistency in behaviour and action. This demonstrates that while SE are motivated by a variety of self and other-oriented mechanisms, it is ultimately the process of developing empathy, a growth mindset and declaring a social mission that drives and sustains pro-social entrepreneurship action.

The output of this research is a new intentions model, which outlines the 5 phases of enterprise development and 10 critical enabling factors to foster future SE potential. These insights are critical to leveraging the emerging transformative potential of SE in tackling the world’s most urgent sustainability issues.

The paper presents a deep analysis of data on individual background, experience and characteristics in developing a new SE intentions model.

The distinct focus on inputs over processes and outcomes answers to a highly elusive topic while offering an alternative approach to understand how SE create remarkably different strategies, processes and outcomes to conventional developmental approaches.

This chapter outlines a unique collaboration between industry, academia and education to embed sustainability across the hairdressing sector. The chapter is in two parts with the first part written by Dr Denise Baden from the academic perspective. Dr Baden begins by outlining why the hairdressing sector is especially important to engage with respect to sustainability. Three projects run by the Southampton Business School, University of Southampton, and funded by the Economics and Social Research Council (ESRC) are then described. Lynda Whitehorn then expands upon the context of hairdressing practice, training and education from the perspective of Vocational Training Charitable Trust (VTCT) – a specialist awarding organisation which offers vocational and technical qualifications in a variety of service sectors, including hairdressing and barbering. In the process, we show how the collaboration between academia, industry and education enabled sustainable practice to become embedded across the sector.

The purpose of this paper is to elaborate on the role of a group facilitator when taking a dialogical stance. A special interest is facilitator’s processual responsiveness and its potential for supporting a dialogic approach to process facilitation.

Theoretically, the article is based on dialogue and dialectic relationship theory. Empirically, it is based on pragmatic analysis of excerpts from audio recordings of a two-day process facilitation with an organizational group called KUDIAS.

The analysis highlights the importance of processual responsiveness of the facilitator in terms of focused attention to the process as well as to the interpersonal relations between the participants in the process. Being processually responsive, the facilitator supports the process in becoming dialogic toward all participants’ perspectives and in creating a climate characterized by curiosity, wondering, exploration and recognition. However, facilitator’s processual responsiveness also requires the ability to balance the process between support and confrontation.

Processual responsiveness is developed and discussed theoretically as well as empirically.

This paper aims to propose and test a ten-factor framework of four contexts from technology-organization-environment (T-O-E) theory and unified theory of acceptance and use of technology (UTAUT) to provide insight(s) that complements and extends extant inquiries on technology adoption.

Survey data were collected from small service enterprises with strong operations in Port Harcourt, Nigeria, and the mode of sampling was purposive and snow ball, whereas analysis involved structural equation modeling.

The results show that factors in the technological, organizational and environmental contexts have direct statistically significant relationship with adoption; thus, adoption is more driven by T-O-E factors than by individual factors. For individual context, social factor equally was statistically supported, whereas hedonistic drive was not.

The study is limited by its scope of data collection and phases; therefore, extended data are needed to apply the findings to other sectors/industries/countries and to factor in the implementation and post-adoption phases and business to business (B2B) adoption to forge a more holistic framework.

Implicit is that the findings encourage vendors and policy makers to recognize the strength of interpersonal and group relationships in addition to T-O-E contexts in developing investment decisions.

The paper contributes to the growing research on innovation adoption by using factors within the T-O-E and UTAUT frameworks to explain SMEs’ adoption of technologies.