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The recruitment of undergraduate students within English universities is of vital importance to both the academic success and the financial stability of the organisation. Despite the primacy of the task, there has been a dearth of research looking at related performance and how to ensure that the process is optimised. The purpose of this study was to investigate the degree of variation both within a university and between different universities. The reliance that individual programmes and/or universities place on the Clearing process is key; given its uncertainty, resource demands and timing shortly before students take up their places.

The Nomogramma di Gandy diagrammatical approach utilises readily available data to analyse universities’ performance in recruiting students to different programmes, and the degree to which they each rely of the Clearing process. Inter-university performance was investigated on a whole-student intake basis for a sample of English universities, representative of type and region.

The study found that there were disparate patterns for the many programmes within the pilot university and also disparate patterns between different types of universities across England. Accordingly, universities should internally benchmark their programmes to inform both strategic and tactical decision-making. Similarly, Universities and Colleges Admissions Service benchmarking inter-university patterns could inform the overall sector.

The approach and findings provide lessons for analysing student recruitment which could be critical to universities’ academic and financial health, in an increasingly competitive environment.

This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations.

We analyze a variety of documents to ascertain what comprises the typical accounting education program in France. Additionally, we conduct five interviews of various stakeholders to understand the importance of sustainability accounting and education in the French context.

We note an interesting paradox in the French context: while the government requires the reporting and auditing of corporate sustainability information, we find that sustainability is not greatly present in the government-funded French accounting education program. We determine that the government’s power in setting the education agenda combined with its budget restrictions and ability to defer responsibility to other parties has resulted in this paradox in the French setting.

This research draws attention to the consequences of society ignoring sustainability education for professional accountants.

This paper contributes to the discussion on how to educate responsible professional accountants and the implications for the planet if accountants are not trained in sustainability.

This research contributes to the important domain of sustainability accounting education. We also explore additional implications for the accounting profession and the general public.

The purpose of this paper is to explore the expectations and reality perspectives accrued in a preliminary management course and understand if they impart and embed real-world skills and develop work readiness.

Primary data collected for the research were qualitative. A total of six focus groups were conducted with a total of 52 students enrolled at a large metropolitan university in Australia. NViVO was used to code and analyse the data.

The study found that at the commencement of university studies, the expectations were simple like, making new friends, getting around the campus and settling well into the university culture, which over time extended to getting a part-time job, securing internships, memberships of associations, desire to participate in exchange programs and get work-ready by the close of the first year. The research outcomes show that those who held a part-time job while studying demonstrated a better understanding of the preliminary management subject matter taught in class and obtained better grades. Primarily, the preliminary management course did not specifically impart work-ready skills and it would be fitting to embed employability skills in the management curriculum from the commencement of their programs in the first year.

Qualitative research is used to comprehend a research problem from the outlook perspectives of the local population it involves. The limitations of this methodology includes no objectively verifiable result, adept interviewing skills for interviewers, slow and time consuming during interviewing process and intensive category process also as qualitative inquiry is normally open-ended, the participants have more control over the content of the data collected.

The lack of skill mismatch and graduates who are not work-ready incurs significant economic and social costs. A number of policy implications emerge due to university-labour market links and skills mismatches and the impact on students and the labour market. The rise in unemployment and the skills mismatch seen after the economic crisis requires immediate attention. Job creation is crucial but so is the need to develop graduate with appropriate matching skills and qualities to do the job. Mandatory internships, apprenticeships and on-the-job training for university students would help. Governments can provide financial incentives and subsidies to organisations providing the above services and working cooperatively with the universities to get students work-ready. Universities must raise the educational requirements over time as jobs become more complex. Universities can build communities of practice with the assistance of this scheme to enable students to interact with the industry professionals. An additional year of vocational training could be recommended for the graduating students. This would help the young graduates to get work-related skills. Wheelahan et al. (2015) state that building better links between education and work can help provide a more rational approach to vocational development. They propose the use of vocational streams and productive capabilities in the education system and labour market to achieve this.

This requires a combined effort from all stakeholders. A systematic approach needs to be adopted. First, the gap between the knowledge provided by the universities and the skills required by the employers need to be reduced. Second, the employers and the universities should keep a watch on the labour market and develop strategies to meet the dynamic requirements of the labour market collaboratively. Third, career guidance will help inform students make a career choice to match the labour market opportunities. This should be a part of the policy agenda for responding to the lack of work-ready graduates in the labour market.

Learning and teaching activities must include industry interface and engagement right from the first year at university. The main findings from this research indicated the need for better understanding of first-year students’ expectations. The two significant student expectations that emerged were “need for collaborations” and “industry interface”.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

Water is critical to all life on Earth and a crucial business resource which evidence suggests is often mismanaged. Corporate water accounting is an emerging practice designed to help corporations address water issues. Indirect water management in supply chains is important, but hitherto little consideration has been given to supply chain water accounting. This paper aims to synthesise available literature and infer how future research can further knowledge and take-up in practice.

An integrative literature review is used to synthesise the current state of knowledge and the prospects for academic research looking to further practice in supply chain water accounting.

Literature reveals two contrasting issues in need of further research, first, between normative and practical approaches to supply chain water accounting and, second, the focus on external reporting versus management.

One main limitation is recognised. Technical aspects of supply chain water accounting tools, for example, water footprints and material flow cost accounting are not considered as focus is on the take-up of corporate supply chain water accounting in practice.

This study sets out an agenda for the future of supply chain water accounting which can be used to guide research and stimulate extension in practice and take-up of important indirect considerations in corporate water accounting in supply chains.

The integrative literature review leads to the identification of future research opportunities and a set of research questions relating to useful information, links with internal decision-making and external collaboration, application in companies of different sizes and to furthering the take-up of corporate water accounting practice in the increasingly important collaborative supply chain relationships which span the globe.

Prior research has documented the importance of the state and social movements for the emergence and proliferation of alternative organizational forms. Yet, we lack a comprehensive and interactive understanding of the larger environment that sustains cooperatives and other collectivist-democratic organizations. Using the example of Brazil’s Solidarity Economy Movement, a longstanding social movement to address poverty and inequality, we describe how a multilevel ecosystem of organizations and institutions creates conditions favorable for the growth of alternative organizational forms – in this context, democratic cooperatives that the Movement calls solidarity economy enterprises (SEEs). Drawing from archival data, interviews, and a government survey of over 19,000 SEEs between 2005 and 2012, we map out the key actors at each level of the ecosystem, identifying three primary mechanisms by which these actors collectively enabled the creation and development of SEEs: (1) providing glue for action; (2) organizing for action; and (3) engaging in action. These mechanisms, in turn, allowed for greater communication and cohesion and the exchange of information and experiences among the Movement’s participants, thereby enhancing their interconnectedness and the institutionalization of their practices.

Given the impending introduction of legislation requiring large Australian listed companies to make supply chain disclosures about modern slavery, the paper aims to reveal current voluntary practice. The purpose of this paper is to provide a benchmark for assessing the current engagement of large companies with modern slavery in Australia.

Institutional theory provides the foundation for assessing current voluntary practice in relation to modern slavery disclosures by large Australian listed companies. Content analysis is used to identify quantity and quality of modern slavery disclosures of the top 100 companies listed on the Australian Stock Exchange. The contents of annual and standalone reports available on websites, as well as other online disclosures, are examined using terms associated with modern slavery identified from the literature.

Evidence gathered about modern slavery disclosures by ASX 100 companies shows information in annual and standalone reports reveal far less than other disclosures on company websites. Overall, the volume and quality of disclosures are low and, where made, narrative. A wide range of themes on modern slavery are disclosed with bribery and corruption and human rights issues dominant. Although currently in line with institutional theory, as there appear to be mimetic processes encouraging disclosure, results support the idea that legislation is needed to encourage further engagement.

The paper provides a baseline of understanding about the volume and quality of modern slavery disclosures as a foundation for future research into the practices of Australian companies prior to the signalled introduction of legislation mandating reporting. It also identifies potential lines of research. The sample only examines large Australian listed companies which restricts generalisation from the results.

This is the first academic research paper to examine quantity and quality of modern slavery disclosures of large Australian companies. Results add support for the introduction of legislation by government.

The rapid growth of tourism prior to the COVID-19 pandemic prompts the need for critical reflection of tourism’s “local-global” responsibility in the wake of that pandemic. Conceptually driven by the ancient Greek notion of hubris, this study reflects on the perception of tourists as actors disconnected from citizens’ necessities, safety and well-being. In so doing we develop further knowledge on the relationship between the spaces of tourism and citizenship and how this might build a sustainable future-proof tourism.

Data were collected daily for two weeks via three Google Alert queries set to mine Italian online news media contents immediately after the Italian Government’s adoption of mobility restrictions due to COVID-19. This study uses a thematic narrative analysis to examine the contents related to tourists during the COVID-19 outbreak.

The exploratory findings reveal how tourists are largely presented as taking over the space of local residents and, by breaking the rules set by national and local authorities, as disregarding those residents’ safety and well-being. Hence, they appear disconnected from any sense of belonging to a local or global community, and from a space to which they owe a duty of care.

By framing tourists as hubristic subjects ontologically belonging to a neoliberal leisure space disentangled from the citizenship space, this study establishes a novel theoretical grounding from which a sustainable future-proof tourism that is rooted in citizenship space can be rethought.

With the initial focus on the extreme end of the work conditions continuum where, in the last decade, legislation has been introduced to combat illegal and illegitimate practices, this issue's lead paper provides an overview on key topics of extreme work conditions of modern slavery and accounting. The paper introduces the Special Issue on “Accounting for modern slavery, employees and work conditions in business” and its selected papers.

The method adopted is a wide-ranging literature review exploring the continuum of work conditions and their relationship to accounting, especially extreme exploitation of workers through modern slavery.

Employment and workplace conditions and practices in business can be viewed as a continuum ranging from the illegal and illegitimate practices of modern slavery, through unethical and often illegal practices such as wages theft, to decent work. Given this continuum, in this Special Issue avenues are identified for accounting research to provide an account of the effectiveness of actions taken to eliminate modern slavery and overcome grey areas of work conditions.

The paper helps to create an improved understanding of different types of exploitation in work conditions in different industries and the role accounting might play in research and practice.

Slavery did not end with abolition in the 19th century. Instead, it changed its forms and continues to harm people in every country in the world especially in certain industries, of which several are discussed and accounting advice proffered. Likewise, as reflected in Special Issue papers, the role of accounting in reducing less extreme forms of poor work conditions is also considered.

The paper provides an overview of different forms and degrees of exploitation in work conditions and identifies the need for and areas of accounting research in this emerging area.

This study aims to address how the ISO 14001 standardisation and certification process improves substantive performance in small to medium-sized enterprises (SMEs) through the development of an environmental management control system (EMCS).

A qualitative cross-case interview design with those responsible for the implementation of an environmental management system (certified to ISO 14001) in SMEs is adopted to inductively “theorise” the EMCS.

The design and monitoring of environmental controls are often beyond the scope of the SMEs’ top management team and include extra-organisational dimensions such as the external audit and institutional requirements. This suggests more complex control pathways for SMEs to produce EMCS that primarily function as packages and are broader than the analytical level of the firm. Here, controlling for environmental performance exists at strategic and operational levels, as well as beyond the SMEs’ boundaries.

Various internal controls are put forward for SME owner-managers to meet environmental targets (e.g. gamification and interpersonal communication strategies). This builds upon a broader accountability perspective wherein formalised hierarchical control is only one route for ensuring sustainable action within the ISO 14001-certified SMEs.

This study contributes to a more sustainable society through developing an understanding of how environmental sustainability is substantively managed by SMEs to improve performance for current and future generations.

This paper, to the best of the author’s knowledge, is one of the first to establish how SMEs control for environmental sustainability from empirically derived evidence. In doing so, it provides an example of the EMCS for the SME context.