Breaking boundaries and creating inclusion-based organization through critical performativity and dialogical accountability: The case of FC United Manchester

Purpose: The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability. Design/methodology/approach: The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews. Findings: The research shows that the pillars of the club\u27s ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration. Originality/value: The study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality

Recovery agenda for sustainable development post COVID-19 at the country level: Developing a fuzzy action priority surface

As a response to the urgent call for recovery actions against the COVID-19 crisis, this research aims to identify action priority areas post COVID-19 toward achieving the targets of the sustainable development goals (SDGs) within the 2030 Agenda for Sustainable Development launched by the United Nations (UN). This paper applies a mixed-method approach to map the post-COVID-19 SDGs targets on a fuzzy action priority surface at the country level in Iran, as a developing country, by taking the following four main steps: (1) using a modified Delphi method to make a list of the SDGs targets influenced by COVID-19; (2) using the best–worst method, as a multi-criteria decision-making tool, to weight the COVID-19 effects on the SDGs targets achievement; also (3) to weight the impact of the SDGs targets on the sustainable development implementation; and finally (4) designing a fuzzy inference system to calculate the action priority scores of the SDGs targets. As a result, reduction of poor people proportion by half (SDG 1.2), development-oriented policies for supporting creativity and job creation (SDG 8.3), end the pandemics and other epidemics (SDG 3.3), reduction of deaths and economic loss caused by disasters (SDG 11.5), and financial support for small-scale enterprises (SDG 9.3) were identified as the highest priorities for action, respectively, in the recovery agenda for sustainable development post COVID-19. The provided fuzzy action priority surface supports the UN’s SDGs achievement and implementing the 2030 Agenda for Sustainable Development in Iran. It also serves as a guideline to help the government, stakeholders, and policy-makers better analyze the long-term effects of the pandemic on the SDGs and their associated targets and mitigate its adverse economic, social, and environmental consequences. Graphical abstract: [Figure not available: see fulltext.

Recovery agenda for sustainable development post COVID-19 at the country level: Developing a fuzzy action priority surface

As a response to the urgent call for recovery actions against the COVID-19 crisis, this research aims to identify action priority areas post COVID-19 toward achieving the targets of the sustainable development goals (SDGs) within the 2030 Agenda for Sustainable Development launched by the United Nations (UN). This paper applies a mixed-method approach to map the post-COVID-19 SDGs targets on a fuzzy action priority surface at the country level in Iran, as a developing country, by taking the following four main steps: (1) using a modified Delphi method to make a list of the SDGs targets influenced by COVID-19; (2) using the best–worst method, as a multi-criteria decision-making tool, to weight the COVID-19 effects on the SDGs targets achievement; also (3) to weight the impact of the SDGs targets on the sustainable development implementation; and finally (4) designing a fuzzy inference system to calculate the action priority scores of the SDGs targets. As a result, reduction of poor people proportion by half (SDG 1.2), development-oriented policies for supporting creativity and job creation (SDG 8.3), end the pandemics and other epidemics (SDG 3.3), reduction of deaths and economic loss caused by disasters (SDG 11.5), and financial support for small-scale enterprises (SDG 9.3) were identified as the highest priorities for action, respectively, in the recovery agenda for sustainable development post COVID-19. The provided fuzzy action priority surface supports the UN’s SDGs achievement and implementing the 2030 Agenda for Sustainable Development in Iran. It also serves as a guideline to help the government, stakeholders, and policy-makers better analyze the long-term effects of the pandemic on the SDGs and their associated targets and mitigate its adverse economic, social, and environmental consequences. Graphical abstract: [Figure not available: see fulltext.

Australian consumers are willing to pay for the health star rating front-of-pack nutrition label

© 2020 by the authors. Licensee MDPI, Basel, Switzerland. The Australia and New Zealand Ministerial Forum on Food Regulation has supported the recommendations set out in the 2019 Health Star Rating System Five Year Review Report. Specifically, the forum supported, in principle, Recommendation 9, to mandate the Health Star Rating if clear uptake targets were not achieved while the system is voluntary. Given that mandatory labelling is being considered, it is important to investigate how much consumers value the Health Star Rating in order to understand potential consumer uptake and inform industry. The aim of this study was to assess consumers’ valuation of the Health Star Rating system by analysing their willingness to pay for a packaged food product with the Health Star Rating label, utilising a double-bounded dichotomous choice contingent valuation approach. The results indicate that almost two-thirds of Australian household grocery shoppers were willing to pay more for a product with the Health Star Rating, on average up to an additional 3.7% of the price of the product. However, public health nutrition benefits associated with consumers’ willingness to pay more for products with the Health Star Rating is currently limited by the lack of guarantee of the systems’ accuracy. Given consumer support, a well validated and comprehensive Health Star Rating labelling system can potentially improve health outcomes, cost effectiveness and reduce environmental impacts

Australian Consumers Are Willing to Pay for the Health Star Rating Front-of-Pack Nutrition Label

The Australia and New Zealand Ministerial Forum on Food Regulation has supported the recommendations set out in the 2019 Health Star Rating System Five Year Review Report. Specifically, the forum supported, in principle, Recommendation 9, to mandate the Health Star Rating if clear uptake targets were not achieved while the system is voluntary. Given that mandatory labelling is being considered, it is important to investigate how much consumers value the Health Star Rating in order to understand potential consumer uptake and inform industry. The aim of this study was to assess consumers’ valuation of the Health Star Rating system by analysing their willingness to pay for a packaged food product with the Health Star Rating label, utilising a double-bounded dichotomous choice contingent valuation approach. The results indicate that almost two-thirds of Australian household grocery shoppers were willing to pay more for a product with the Health Star Rating, on average up to an additional 3.7% of the price of the product. However, public health nutrition benefits associated with consumers’ willingness to pay more for products with the Health Star Rating is currently limited by the lack of guarantee of the systems’ accuracy. Given consumer support, a well validated and comprehensive Health Star Rating labelling system can potentially improve health outcomes, cost effectiveness and reduce environmental impacts

Three pillars of sustainability in the wake of COVID-19: A systematic review and future research agenda for sustainable development

The COVID-19 pandemic has immensely impacted the economic, social, and environmental pillars of sustainability in human lives. Due to the scholars’ increasing interest in responding to the urgent call for action against the pandemic, the literature of sustainability research considering COVID-19 consequences is very fragmented. Therefore, a comprehensive review of the COVID-19 implications for sustainability practices is still lacking. This research aims to analyze the effects of COVID-19 on the triple bottom line (TBL) of sustainability to support the future sustainable development agenda. To achieve that, the following research questions are addressed by conducting a systematic literature review: (i) what is the current status of research on the TBL of sustainability considering COVID-19 implications? (ii) how does COVID-19 affect the TBL of sustainability? and (iii) what are the potential research gaps and future research avenues for sustainable development post COVID-19? The results manifest the major implications of the COVID-19 outbreak for the triple sustainability pillars and the sustainable development agenda from the economic, social, and environmental points of view. The key findings provide inclusive insights for governments, authorities, practitioners, and policy-makers to alleviate the pandemic\u27s negative impacts on sustainable development and to realize the sustainability transition opportunities post COVID-19. Finally, five research directions for sustainable development corresponding to the United Nations’ sustainable development goals (SDGs) post COVID-19 are provided, as follows: (1) sustainability action plan considering COVID-19 implications: refining sustainability goals and targets and developing measurement framework; (2) making the most of sustainability transition opportunities in the wake of COVID-19: focus on SDG 12 and SDG 9; (3) innovative solutions for economic resilience towards sustainability post COVID-19: focus on SDG 1, SDG 8, and SDG 17; (4) in-depth analysis of the COVID-19 long-term effects on social sustainability: focus on SDG 4, SDG 5, and SDG 10; and (5) expanding quantitative research to harmonize the COVID-19-related sustainability research