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This essay sets out to introduce the special issue.

The essay discusses a variety of approaches to exploring the relationship between accounting and the public interest, and briefly reviews the contribution of the articles in the issue.

Not applicable.

The essay argues that accounting research can be opened up by problematizing the notion of the public interest, and by considering not only how accounting constitutes the public interest, but how various public interests constitute accounting.

The purpose of this paper is to examine the significant contributions of Lillian M. Gilbreth through the lens of critical biography to put her work in the context of her life events, her key roles, the turning points in her life and the societal context within which her contributions to management thought were made.

Critical biography examines the interaction of a person’s life events with the social, economic and political contexts surrounding his or her life and draws inferences as to why the person made specific decisions and contributions.

Key contributions to management thought made by Lillian M. Gilbreth are linked to her biographical events, including the multiple roles she played as daughter, student, wife, mother, author, engineer, psychologist, breadwinner, domestic scientist and teacher. Various turning points in her life are identified, including being allowed to go to college, taking her first psychology course, marrying Frank Gilbreth, publishing Fatigue Studies and Frank’s death. Key societal factors that influenced Gilbreth’s contributions were the growing interest in scientific management, the status of women and the increased interest in domestic science.

The qualitative technique of critical biography is demonstrated as a useful methodology for examining individual contributions to management history. The authors acknowledge the limitation of subjective interpretation.

The reasons behind Lillian Gilbreth’s contributions, which were considered a precursor to the human relations era, are extrapolated from this research.

The influence of social context is examined, as it pertains to the life and work of Lillian Gilbreth.

This paper provides a critical biography of Lillian M. Gilbreth and her work within the context of her life and times.

Commercial software systems intended to support the work of groups are now freely available. However, uptake of these systems has been relatively poor and limited user experience has been reported. Presents some experiences from a study of a network that explicitly aims to investigate the effectiveness of computer‐supported co‐operative work (CSCW) tools. Focuses on the currently hidden cost of managing the network. Also explores the implications for CSCW systems development by outlining an exploration of support for the management of a CSCW network.

This paper uses the ideas and concepts of Gilles Deleuze and Félix Guattari and aims to to examine how accounting works in the context of international development.

A case study approach within El Salvador is used. Data sources include archival documents, 35 semi‐structured interviews with field participants, and participant observations. The focus is on the activities of the Inter‐American Development Bank (IDB) and the United Nations Development Agency (UNDP) in the country of El Salvador, showing how complex assemblages of people, technologies such as accounting, and discourses such as accountability come to claim or “territorialize” particular physical and discursive spaces.

The analysis highlights how accounting and its associated actors further the development aspirations of loan beneficiaries; yet at the same time contribute to the “over‐organization” of these actors' social space.

The paper illustrates that the concepts of Deleuze and Guattari – assemblage, desire, Bodies without Organs, and lines of flight to name a few – open up for consideration and analysis a series of field‐specific processes that have previously been largely un‐explored within the accounting literature.

Executive education. Is it a salvation or simply a salve? A valuable corporate tool or a superfluous timewaster? Our informal survey found that, on the whole, the educators were more positive about the benefits of learning than the educatees. Still, no one disputed the strategic value of the right course at the right time. Caveat strategor.

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.

This study aims to validate a conceptual definition of airportscape and develop a multidimensional scale that integrates servicescape and service quality dimensions to comprehensively investigate airport service management. In addition, this study examines the structural relationships amongst airportscape, sense of place, airport image and destination image.

Covariance-based structural equation modelling has been used. This study has collected the responses from 1,189 Thai respondents who had their experience in an international airport in the past 12 months.

Key findings reveal the set of three airportscape attributes which positively influenced the air traveller’s perceived sense of place. Four other dimensions were found to positively influence the airport image. The results also suggested the positive relationships amongst sense of place, airport image and destination image. Sense of place strongly predicted the destination image and airport image and was found to be an important mediator of the relationship between airportscape dimension and perceived image variables.

This study validates the airportscape scale and introduces “sense of place”, a concept that has not been objectively investigated in the airport context, and in relation to tourism. The findings provide insights to airport managers and tourism authorities by examining areas that highlight an airport’s sense of place and representation of the destination. The study also strengthens the theoretical link between airport and tourism knowledge, by showing that the airport’s sense of place can strongly influence airport image and destination image. The result ascertains that the airport can be a representative of a destination through the creation of a sense of place.

本研究旨在確定機å ´景觀的概念性定義, 並開發一個將服åå ´景和服å品質維度整合在一起的多維尺度, 為機å ´的服å管理調查帶來全面性。此外, 研究還調查了機å ´景觀、地方感、機å ´形象和目的地形象之間的結構關係。

æ 用基於協方差的結構方程建模。本研究收集了曾在過去12個月中體驗過國際機å ´的1189名泰國受訪者的回答。

關é?µ結果揭示了三個機å ´景觀屬性的集合, 這些屬性對航空旅行者的感知地方感產生了ç©?極影響。 其他四個維度被發現對機å ´形象產生ç©?極影響。結果還表明, 地方感、機å ´形象和目的地形象之間存在正相關關係。地方感å¼·烈地預測了目的地形象和機å ´形象, 並被發現是機å ´景觀維度與感知形象變量之間關係的重要中介。

研究確定了機å ´景觀尺度, 並引入了“地方感”, 這是一個尚未在機å ´背景內和旅遊相關領域客觀研究的概念。研究結果é¡釋了突出機å ´地方感並代表目的地的項目和區域, 為機å ´管理者和旅遊當局提供洞察。研究還表明, 機å ´的地方感可以極大地影響機å ´形象和目的地形象, 從而加å¼·機å ´與旅遊認知之間的理論聯繫。研究結果發現, 通過構建地方感, 機å ´可以成為目的地的一個代表。

Este estudio tiene como objetivo validar una definición conceptual del paisaje aeroportuario y desarrollar una escala multidimensional que integre el paisaje de servicios y las dimensiones de la calidad del servicio con el fin de aportar exhaustividad a la investigación de gestión de servicios del aeropuerto. Además, el estudio examina las relaciones estructurales entre el paisaje aeroportuario, la percepción del lugar, la imagen del aeropuerto y la imagen del destino.

Se ha empleado el modelado de ecuaciones estructurales basado en covarianza. Este estudio ha recopilado las respuestas de 1.189 encuestados tailandeses que tuvieron su experiencia en un aeropuerto internacional en los últimos 12 meses.

Los hallazgos clave revelan el conjunto de tres atributos del paisaje del aeropuerto que influyeron positivamente en la percepción del sentido de lugar del viajero aéreo. Se encontró que otras cuatro dimensiones influyen positivamente en la imagen del aeropuerto. Los resultados también sugirieron las relaciones positivas entre el sentido de lugar, la imagen del aeropuerto y la imagen del destino. El sentido del lugar predijo fuertemente la imagen del destino y la imagen del aeropuerto, y se encontró que era un mediador importante de la relación entre la dimensión del paisaje del aeropuerto y las variables de la imagen percibida.

El estudio valida la escala del paisaje del aeropuerto e introduce la “percepción del lugar”, concepto que no ha sido investigado objetivamente en el contexto aeroportuario y en relación con el turismo. Los resultados proporcionan información a los gestores de los aeropuertos y a las autoridades turísticas al elaborar elementos y áreas que destacan el sentido del lugar del aeropuerto y representan el destino. El estudio también refuerza el vínculo teórico entre el conocimiento del aeropuerto y el turismo, al mostrar que el sentido del lugar del aeropuerto puede influir fuertemente en la imagen de este y en la imagen del destino. El resultado demuestra que el aeropuerto puede ser representativo de un destino a través de la creación de un paisaje.

PUBLIC librarians have had some experience of economy in this last month at the considering of annual estimates. In many towns, unfortunately, an increase in the general rates is reported, and in all such times libraries are likely to suffer. The note we make below on Yarmouth does not show that one of the causes of the curious municipal hysteria it reveals was the burning desire to reduce the rates. That desire is in itself wholly laudable, and librarians can acquiesce in economies that do not discriminate against libraries. Our trouble is that libraries have nowhere yet been adequately financed, and reductions are more serious for them than for many departments which have never suffered from utter lack of means.

The population of the USA consists of a culturally diverse mix of individuals, many of them recent immigrants, from a wide range of ethnic and racial groups. Given an increasing multicultural and multilingual population, an urgent need for cross‐cultural community and health services, and for culturally competent practitioners, has emerged in the profession of mental health. The reality of that diversity raises two crucial implications: the profession needs more culturally competent practitioners to work with multicultural service‐users; and the clinical assessment and treatment of the population has become more challenging and complex. This paper seeks to explore vital cultural components in training mental health practitioners to work with multiethnic groups.

A qualitative and purposive methodology with structured interview questions was employed to gather data for analysis. The process of data analysis included line‐by‐line transcription of each interview and then the data were coded and categorized. Professors, experienced clinicians, and researchers in the multicultural field were interviewed for data collection.

The findings were organized into four essential components in achieving cultural competency in mental health training. Attitudinal components: cultural appreciation, learning curiosity, assumption free, and cognitive flexibility; emotional components: emotional knowledge, reflective ability, worldview knowledge, and cultural alertness; intellectual components: cultural knowledge, single culture, and clinical knowledge; and integrative practice components: cultural engagement, integrative assessment, and integrative intervention process.

The findings contribute to an expanded understanding and integration of major cultural elements in mental health training and practice.

The metaverse, which is now revolutionizing how brands strategize their business needs, necessitates understanding individual opinions. Sentiment analysis deciphers emotions and uncovers a deeper understanding of user opinions and trends within this digital realm. Further, sentiments signify the underlying factor that triggers one’s intent to use technology like the metaverse. Positive sentiments often correlate with positive user experiences, while negative sentiments may signify issues or frustrations. Brands may consider these sentiments and implement them on their metaverse platforms for a seamless user experience.

The current study adopts machine learning sentiment analysis techniques using Support Vector Machine, Doc2Vec, RNN, and CNN to explore the sentiment of individuals toward metaverse in a user-generated context. The topics were discovered using the topic modeling method, and sentiment analysis was performed subsequently.

The results revealed that the users had a positive notion about the experience and orientation of the metaverse while having a negative attitude towards the economy, data, and cyber security. The accuracy of each model has been analyzed, and it has been concluded that CNN provides better accuracy on an average of 89% compared to the other models.

Analyzing sentiment can reveal how the general public perceives the metaverse. Positive sentiment may suggest enthusiasm and readiness for adoption, while negative sentiment might indicate skepticism or concerns. Given the positive user notions about the metaverse’s experience and orientation, developers should continue to focus on creating innovative and immersive virtual environments. At the same time, users' concerns about data, cybersecurity and the economy are critical. The negative attitude toward the metaverse’s economy suggests a need for innovation in economic models within the metaverse. Also, developers and platform operators should prioritize robust data security measures. Implementing strong encryption and two-factor authentication and educating users about cybersecurity best practices can address these concerns and enhance user trust.

In terms of societal dynamics, the metaverse could revolutionize communication and relationships by altering traditional notions of proximity and the presence of its users. Further, virtual economies might emerge, with virtual assets having real-world value, presenting both opportunities and challenges for industries and regulators.

The current study contributes to research as it is the first of its kind to explore the sentiments of individuals toward the metaverse using deep learning techniques and evaluate the accuracy of these models.