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This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Early research on overqualification suggested that overqualification is primarily associated with negative attitudes and behavior. As a consequence, hiring practitioners were advised against hiring overqualified job applicants. However, recent studies have revealed that there are several potential positive consequences of overqualification. Given this change in perspective on overqualification, we examine how hiring practitioners nowadays look at overqualified job applicants, and what their considerations are for hiring an overqualified job applicant or not.

We have interviewed 33 hiring practitioners to examine their attitudes and considerations toward hiring overqualified job applicants.

Results show that hiring practitioners are aware of potential positive as well as negative consequences of overqualification and consider a variety of factors to assess how beneficial hiring an overqualified candidate will be. These factors fall under three categories: Individual considerations, interpersonal considerations and contextual considerations.

We show that overqualification is not a stigma anymore and that the decision to hire an overqualified job applicant or not depends on a mixture of factors that are carefully considered. Two of these three considerations transcend the individual level (i.e. the overqualified person), whereas most research and theories on the consequences of overqualification do not go beyond the individual level. As such, our findings call for more theory and research on interpersonal and contextual factors shaping the consequences of overqualification.

This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.

The paper is based on semi-structured interviews with 34 Swedish HR practitioners working in large public and private organisations.

The findings reveal that HR practitioners' identity is perceived as indistinct, unclear and shattered, which leaves lots of room for interpreting HR identity. Based on a thematic content analysis, three different ideal-type identities are presented, each representing the characteristic traits of an HR identity type. These are the Defender who always supports the managers, the Disturber who questions the managers in favour of the employees and the Driver who focuses on the economic expansion of the organisation.

One of the potential constraints of this study is the authors’ reliance on interview data. This finding implies that future research can employ mixed methods or observational techniques to bridge the gap between narrated responsibilities and real-time actions. The data source, predominantly from larger organisations, presents another limitation. This raises a significant research implication: there is a need to study identity formation among HR practitioners in smaller organisations. The theoretical framework this study contributes can aid in comprehending HR practitioners' identities and their corresponding actions. Continued research might explore the significance of these ideal-type identities.

The model presented provides a new way of understanding HR practitioners' complex and shattered professional identity and the various stakeholders that direct different expectations towards them. This knowledge can be used both in HR education and in HR work as a basis for discussing the social work environment of HR practitioners and negotiating their work and identity.

The study contributes knowledge of the professional identities of HR managers, an under-researched area, especially when it comes to empirical research about the HR practitioners' own experiences of their everyday work and view of the HR profession.

Human resource analytics (HRA) is an HR activity that companies and academics increasingly pay attention to. Existing literature conceptualises HRA mostly from an objectivist perspective, which limits understanding of actual HRA activities in the complex organisational environment. This paper therefore draws on the practice-based approach, using a novel framework to conceptualise HRA-as-practice.

The authors conducted a systematic literature review of 100 academic and practitioner-oriented publications to analyse existing HRA literature in relation to practice theory, using the “HRA-as-practice” frame.

The authors identify the main practices involved in HRA, by whom and how these practices are enacted, and reveal three topics in nomological network of HRA-as-practice: HRA technology, HRA outcomes and HRA hindrances and facilitators, which the authors suggest might actualize enactment of HRA practices.

The authors offer HR function and HR professionals a basic ground to evaluate HRA as a highly contextual activity that can potentially generate business value and increase HR impact when seen as a complex interaction between HRA practices, HRA practitioners and HRA praxis. The findings also help HR practitioners understand multiple factors that influence the practice of HRA.

This systematic review differs from the previous reviews in two ways. First, it analyses both academic and practitioner-oriented publications. Second, it provides a novel theoretical contribution by conceptualising HRA-as-practice and comprehensively compiling scattered topics and themes related to HRA.

With global migration, the number of ethnic minority and migrant women receiving maternity health care in dominantly Anglo-European societies has increased significantly but they consistently have among the worst pregnancy and maternal outcomes. This paper aims to analyse gaps in structural (migration-related inequalities) and cultural (responsiveness to ethno-cultural practices) competencies among maternal health practitioners in Aotearoa New Zealand (NZ).

Using a semi-structured interview guide, in-depth interviews were conducted with 13 maternal health practitioners in NZ. Data were analysed using a thematic analysis framework.

The results highlight significant barriers around language and communication, cultural stereotyping by professionals, ethnic women’s own constraints around family and cultural expectations and their lack of knowledge about reproductive health. In addition, practitioners’ own ethnic differences are inseparable from their approach to structural and cultural competencies; there were instances of ‘over-’ or ‘under-’ reading of culture, practitioner constructions of ideal pregnancies and anti-racism concerns that shaped maternal care practices that were sensitive to, but also marginalised, ethnic migrant women who attended maternity services.

To the best of the authors’ knowledge, this is the only study in NZ that examines the impact of complex dynamics of migration and culture on knowledge, beliefs and values of practitioners, in context of their own personal biographies. Identifying strategies to improve the way diversity is practiced in hospital settings can be transformational in improving maternal outcomes for ethnic migrant women in NZ.

This study aims to explore how human resource (HR) practitioners conceive of their practice, reveal challenges they grapple with in daily work and generate a conceptual framework of HR praxis.

The paper is based on interviews with HR practitioners in Sweden and a review of articles that examine aspects of HR practitioners' work.

The HR practitioners' work is fragmented and reactive, filled with meetings and affords few opportunities to work undisturbed. Operational tasks are prioritised over strategic work, and their work sometimes involves tasks that are not HR's responsibility. The nature of HR practitioners' daily work mimics the work of their main “customer”, i.e. managers within the organisations.

The HR practitioners were working mainly in the service of managers, which suggests that they have an internal focus. Consistent with current, prescriptive HR discourse, HR practitioners should adopt a multi-stakeholder perspective of human resource management (HRM) and a more external focus that is necessary to contribute to wider, organisational effectiveness. The findings could enrich what is taught in higher education by providing students with an account of the reality of HR practitioners' daily work.

The study provides a situated account of the daily work of HR practitioners, which is largely absent from the literature.

While studies on service users’ participation and their perceptions on the quality of services exist, agreement between family members’ and practitioners’ assessments of the family’s situation has received less interest. The purpose of this paper is to investigate agreement and its effect on outcomes by comparing the viewpoints of three groups of informants (children, mothers and practitioners) in the context of statutory child protection in two study groups – one applying a systemic approach (SPM) and a service-as-usual control group (SAU).

A quasi-experimental repeated-measures study design was applied. Outcome data comprised 112 cases (SPM cases n = 56 and SAU cases n = 56) at three sites. Data was collected from all participants at baseline and six months later.

First, practitioners’ analyses of a child’s need for protection did not meet family members’ expressed need for help. Second, child–mother agreement on the need for service intervention at T1 predicted a decrease in practitioner-assessed abuse or neglect from T1 to T2. In this sample, no differences were found between the two groups.

This study highlights the importance of making explicit the viewpoints of children, parents and practitioners in casework and research to improve understanding of how their perspectives differ over the course of the process and how possible initial disagreements affect outcomes.

While clinical governance is assumed to be part of organisational structures and policies, implementation of clinical governance in practice (the praxis) can be markedly different. This paper draws on insights from hospital clinicians, managers and governors on how they interpret the term “clinical governance”. The influence of best-practice and roles and responsibilities on their interpretations is considered.

The research is based on 40 in-depth, semi-structured interviews with hospital clinicians, managers and governors from two large academic hospitals in Ireland. The analytical lens for the research is practice theory. Interview transcripts are analysed for practitioners' spoken keywords/terms to explore how practitioners interpret the term “clinical governance”. The practice of clinical governance is mapped to front line, management and governance roles and responsibilities.

The research finds that interpretation of clinical governance in praxis is quite different from best-practice definitions. Practitioner roles and responsibilities held influence practitioners' interpretation.

The research examines interpretations of clinical governance in praxis by clinicians, managers and governors and highlights the adverse consequence of the absence of clear mapping of roles and responsibilities to clinical, management and governance practice.

Although leadership education typically is not explicitly incorporated into student affairs preparatory programs, student affairs practitioners are expected to facilitate the leadership development of their students. Thus, through two simultaneous Delphi panels, Group A: Student Affairs Practitioners (n=17) and Group B: Student Affairs Preparatory Program Faculty (n=20), this study explored the places or experiences where student affairs practitioners should learn and practice the professional competencies needed to be a student affairs leadership educator. Both expert panels agreed the graduate assistantship was the most important place to learn and practice how to be a leadership educator. Yet these findings demonstrate a gap between research and practice within student affairs preparatory programs. Four recommendations are provided to strengthen the professional preparation of student affairs practitioners as leadership educators.