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This paper systematically reviewed research on accounting fraud in the non-profit organisation (NPO) sector during 2004–2024 to identify gaps in theory and practice with the aim of producing a new parsimonious global fraud model.

This paper utilised a structured literature review methodology.

We propose a new holistic approach for the NPO sector worldwide, with two foci of “what may contribute to fraud” and “what may prevent fraud”.

The future research agenda for the new holistic approach is provided.

The approach helps donors promote accountability and transparency in the NPO sector worldwide, thereby sustaining the development of this sector.

To the best of the authors’ knowledge, this paper is the first comprehensive worldwide fraud research review, making distinct contributions. Globally, the approach is the first dedicated to the NPO sector, including different stages of fraud occurrence (undetected, suspected, actual/detected and future), and using a multi-disciplinary approach to prevent these stages. The approach is also the first to incorporate individual-level, organisational-level, industry-level and country-level factors into predicting future fraud.

We examine the association between conditional conservatism in initial public offering (IPO) underpricing and post-issue stock market survival in the U.S.

We adopt an archival approach by collecting data for 1,761 U.S. IPO issuers for the period 1990–2017. Regression analyses are conducted to evaluate the association between conditional conservatism in initial public offerings with underpricing and post-issue stock market survival. We identify firms that went public in the period 1990–2012. These firms are then followed for five years after the IPO to assess their stock market survival.

We find that pre-issue conditional conservatism is significantly associated with less IPO underpricing. We also detect that IPO firms with higher levels of conditional conservative reporting are more likely to survive in the post-IPO stock market in the three-, four-, and five-year periods after the IPO. Our main findings are robust after controlling for other factors in our models, such as IPO cycles, venture capitalists, research and development investment, and pre-IPO accounting performance.

We extend research by demonstrating that conditional conservative reporting practices help firms reduce their indirect costs of raising their initial public capital. Additionally, our research introduces new evidence on the association between pre-IPO conditional conservatism and after-issue stock market survival. Our findings empirically support the International Accounting Standards Board’s (IASB) decision to reintroduce the concept of prudence into the conceptual framework, by showing how conservative reporting can reduce information asymmetry in IPO firms.

This study enhances the financial modelling of companies undergoing an Initial Public Offering (IPO) by focusing on internal capability determinants and IPO proceeds.

A hybrid logistic regression and shallow-depth decision tree approach are employed to predict the initial three-year post-IPO performance of companies listed on the Stock Exchange of Thailand (SET) using data from 2002 to 2021.

The results demonstrate that these models not only perform competitively against complex machine learning algorithms but also surpass them in terms of interpretability, an essential feature in financial modelling. The proposed approach effectively captures the effects of each determinant, offering valuable insights into strategic resource allocation and investment decision-making during transition years.

This study introduces a novel application that integrates logistic regression with decision trees to predict multiclass financial performance, filling the gap between complex machine learning techniques and interpretable financial models. It offers practical tools for companies and investors to make informed decisions in challenging post-IPO environments.

This paper aims (1) to create a sense of resonance with Maida Herman Solomon and her ideas, (2) to inspire a reconsideration of current management history (the unquestioned block box of dominant figures, dominant foci and dominant practices), (3) to bring Solomon’s contributions to clinical social work into present discourse in management and organizational studies and (4) to foster recognition for Solomon in her own field of social work, as forerunner in a developing profession. Guiding this study is the question: “What are Solomon’s key contributions and why is she overlooked?”

This paper features a novel methodology, ficto-feminism. The feminism in ficto-feminism is presented as ontology, epistemology, method and mode of writing. Ficto-feminism combines polemical (or prowoman writing) with aspects of collective biography, autoethnography and fictocriticism. As such, the paper contributes to the emerging feminist tradition of writing differently. The approach is an embodied and reflexive approach that engages with history to investigate the absence of women.

Maida Solomon was an educator, researcher, practitioner and advocate. Her contributions to the development and practice of clinical social work spanned over 60 years, and yet, she is little more than a footnote in the history of the field. Her contributions include authoring and implementing graduate programming, which continues to be the taken for granted training; penning some of the most seminal works and advancing theory; introducing academic and scientific approaches, which saw the field professionalize and adopt new standards; and helping to change the way that society thought about mental health and sexual health. A confluence of factors contributes to her marginalization and neglect: gender, ethnicity, the feminized field of social work and the stigmatized focus for her practice.

The paper combines assertive autobiographical and literary strategies to foreground an overlooked female leader in the field of clinical social work, namely, Maida Solomon. Drawing on biographical material, literature, media and archival material, this paper features a fictional but truthful conversation between the present-day author/writer/historian and the posthumous, historical protagonist (Maida Solomon). In so doing, the engagement with history is both one that deconstructs while reconstructing a historical account with both aesthetic and political implications.

This study investigates the antecedents of supply chain resilience of small and medium-sized enterprises (SMEs) and the effects of government assistance and disruption intensity in long-term disruptions.

This study collected data from 626 SMEs in Australia in 2022 and analysed data using partial least squares structural equation modelling.

The study empirically confirms that digital capabilities, prior experience in disruptions, supplier proximity and relationships are antecedents of supply chain resilience of SMEs, with supply chain robustness as a mediator. It further confirms that SMEs' access to government assistance positively moderates the relationship between digital capabilities and supply chain robustness. The disruption intensity moderates the relationships between supplier proximity and supply chain robustness with supply chain resilience. Severe disruptions weaken the effects of prior disruption experiences and supplier relationships on supply chain resilience.

The findings inform SME practitioners of the importance of building supply chain robustness, leveraging their prior experience, supplier proximity and relationships and capabilities and flexibility for dynamic supply chain structures when disruptions are intense.

The novelty of our study is the use of the Contingent Resource-Based View to understand the effects of firm and supply chain-level antecedents on supply chain robustness and resilience, considering the contextual contingencies of disruption intensity and government assistance. The focus on long-term disruptions extends the conventional supply chain resilience studies on supply and demand disruptions of small scale. We also explore the firm-level effects of government assistance, which extends the commonly tested economic-level effects. Furthermore, we investigate supply chain robustness and resilience as different but connected constructs, deviating from common approaches. The finding that the relationship between digital capabilities and supply chain robustness, not the relationship between digital capabilities and supply chain resilience, becomes stronger with higher access to government support shows the importance of this approach to investigating specific effects.

This study aims to evaluate the applicability of Ferreira and Otley’s (2009) framework in describing and explaining the structure and components of performance management systems (PMSs).

Data are gathered through semi-structured interviews and by analyzing the company’s annual reports, electronic records and printed documents. To enhance the understanding of the observed performance management (PM) practices, the study utilizes Burns and Scapens’ (2000) institutional framework.

The findings reveal that the selected case company operates a relatively advanced PMS with objectives, techniques and procedures that transcend the conventional boundaries of performance measurement. While the analysis of the case materials shows certain alignments with the chosen theoretical framework, the PM practices observed within the company and its strategic business units also highlight certain gaps in the conceptualization of the framework.

The results and interpretations in this study are derived from a single case company, which restricts the ability to generalize the findings across a broader range of organizations. However, the study’s findings are expected to contribute to the theory-building of PM frameworks.

The study’s findings may help bridge the gap between PM theories and real-world business practices, providing feedback on how PMSs are applied in practice and their usefulness and relevance to practitioners.

This study’s insights may inspire researchers in the field of management accounting (MA) to continue developing more integrated theoretical frameworks and to delve further into the study of PM and management control (MC) practices.

With reference to the global financial crisis and lessons learned, advocacy for distributing suitable financial products by financial intermediaries remain key if consumers, especially the illiterate in underdeveloped financial markets, are to be absorbed into the formal financial system. Financial intermediaries such as microfinance banks should provide suitable financial products, with full disclosure of information and customer protection relating to distribution of all financial products within the financial market to prevent financial vulnerability. The main purpose of this study is to establish the mediating role of financial product suitability in the relationship between access to microfinance products and survival of women micro-agribusinesses in rural Uganda.

SmartPLS with bootstrap based on 5,000 samples was used to test for the mediating role of financial product suitability in the relationship between access to microfinance products and survival of women micro-agribusinesses in rural Uganda.

The results revealed that financial product suitability improves access to microfinance products by 29 percentage points to promote survival of women micro-agribusinesses in rural Uganda. In reality, delivering suitable financial products that suit the economic condition of poor women micro-agribusiness borrowers, can allow them to use these products to generate income to meet timely repayment obligations and business demands.

The current study selected samples from only women micro-agribusinesses operating in rural Uganda, with a specific focus on the northern region. Thus, studies involving samples selected from other rural developing countries may be necessary in future. Additionally, while the findings are significant, the data were collected from only women microenterprises who are clients of microfinance banks. Future studies focusing on women microenterprises who are clients of other financial institutions may offer insightful comparative data.

The findings from this study offer strategies for managers of microfinance banks to invent and design financial products that suit the economic status and condition of different microcredit clients, especially the women micro-agribusinesses. This can help them to solve the problem of defaults in loan repayment and delinquency common while lending to the rural poor. In fact, microfinance banks should adopt a customized loan pricing model that can promote the operational sustainability and commercial viability of women micro-agribusinesses in the current situation of mission adrift.

The current study uses the suitability rule and economic theory to elucidate the importance of microfinance product suitability to increase microfinance inclusion of women micro-agribusinesses in rural areas in developing countries. The novelty in this paper is in combining the suitability rule and economic theory with microfinance theory to promote access to microcredit by the women micro-agribusinesses in rural Uganda under the situation of mission adrift. This is limited in the existing microfinance literature and theory, especially in developing countries like Uganda.

Despite the promising development and marketing potential of the metaverse, our understanding of how realistic metaverse environments impact user engagement and behaviours remains limited. This study investigates the role of perceived realism in influencing user engagement, thereby affecting external search behaviour and visit intentions.

We surveyed 270 active metaverse users to test the research model. The data were analysed using partial least squares structural equation modelling (PLS-SEM).

The results of our study show that three dimensions of realism – avatar involvement, perceptual pervasiveness and social realism – significantly enhance user engagement, which in turn influences external search behaviour and visit intention. In contrast, simulation realism and freedom of choice have minimal effects on absorption and dedication.

This study highlights the role of perceived realism in enhancing user engagement with the metaverse and its impact on physical world behaviours. It contributes to metaverse literature by demonstrating that engagement within the metaverse significantly influences physical world behaviours, including visit intentions and external search behaviours.

This study offers practical guidance for developers to enhance user engagement in metaverse environments. Specifically, our findings advocate for visual and audio quality enhancements, greater persuasiveness of virtual spaces, improved avatar representativeness and a closer alignment of metaverse activities with real-life events.

This study advances the theoretical understanding of perceived realism by examining how its dimensions – such as visual and audio quality, avatar representativeness and alignment with real-life events – impact user engagement in the metaverse. It also explores how this engagement influences offline behaviours, thus bridging the gap between virtual and real-world interactions.

The principal–agent literature often draws criticism for its ahistorical, acontextual and static nature, particularly when theories such as the agency or the stewardship theory are being used. This is because the field of economics tends to develop universalistic models and theories, excluding history, context and change, which renders them unusable for practitioners whose behavior is (partially) guided by the complex and differing environments in which they find themselves. The purpose of this paper is to contribute to this criticism by investigating how (and if) history, context and change influence the principal–agent relationship.

Instead of using the typical economic methodologies to study the principal–agent relationship, this paper makes use of the methodologies of the field of history to investigate how history, context and change affect principal–agent relationships in three cases in the early modern Southern Netherlands (the Dukes of Arenberg, the Roosewalle farm and Abbot De Loose of the Abbey of Ename). This methodology is especially suited, as it results in historical narratives that incorporate all of these three elements.

The main finding is that the cases show how history, context and change clearly affect the principal–agent relationship. These aspects are intricately intertwined, as earlier choices and context can cause a change in the principal–agent relationship, this creates a new presence (with an altered history) and sometimes even a new context. This results in a highly dynamic relationship that can evolve in very short periods, mostly in a path-dependent manner.

The paper advocates by example for a shift in principal–agent research, emphasizing the necessity of considering history, context and change. This study demonstrates that these factors greatly affect the nature of the principal–agent relationship. In doing so, it may provide practitioners with better insights, as real-world principal–agent relationships are indeed impacted by these three factors.

By using historical methods, this study shows for the first time how context, change and history indeed influence principal–agent relationships. The findings of this paper encourage the development of theories and theoretical frameworks that more closely resemble reality, rather than being universalistic.

I aimed to develop a conceptual model of power dynamics focused on an anticipated power consequences in business relationships in a context of high environmental turbulence. I also intended to discuss the theoretical significance of my findings and indicate future research directions.

Conceptual article indicating future research directions.

The proposal of the conceptual model of power dynamics focusing on anticipated power consequences in business relationships.

The limitations of the presented model stem from the critique of the holistic view. My contribution lies in advancing our understanding of power dynamics in business relationships amid significant environmental change. I elucidate how transformative practices relate to power outcomes and value creation in these relationships.

The model highlights the importance of a mindful approach to managing business relationships in a turbulent environment. It emphasizes considering expected power outcomes from activities and their impact on creating value in these relationships.

The proposed concept resonates with systems theory, which emphasizes how different levels of business relationships are interconnected. It enables the analysis of power dynamics at the individual level, such as employees, consumers and local communities. These groups often include the most vulnerable individuals impacted by relational business structures.

The focus on anticipated power consequences of transformative practices triggered by high environmental turbulences, while considering the impact of power distribution of relationship actors on the sharing of benefits and costs.