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New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD).

The paper reports findings from a field study at a Big Four accounting firm in Sweden (“DealCo”). The primary data includes semi-structured interviews, observations and other meetings. Theoretically, it draws on Dewey’s The Logic of Judgments of Practise and Logic: The Theory of Inquiry and distinguishes between theoretical (what is probably true) and practical judgment (what to do).

In DealCo’s FDD practice, using more data and new DA tools meant that the realm of possibility had expanded significantly. To manage the newfound abundance and to use DA effectively, DealCo’s advisors invoked practical and theoretical judgments in different stages and areas of the data-driven FDD. The paper identifies four critical uses of judgment: Setting priorities and exercising restraint (practical judgment) and forming hypotheses and doing sense checks (theoretical judgment). In these capacities, practical judgment and theoretical judgment were essential in transforming raw data into actionable insights and, in effect, an indeterminate situation into a determinate one.

The study foregrounds the practical dimension of knowledge production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world.

The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

This study aims to answer the following research questions: The research questions were as follows: What factors contribute to faculty, postdocs, research staff and graduate students feeling part of a healthy and inclusive team environment? and How can faculty, postdocs, research staff and graduate students contribute to creating and maintaining a healthy and inclusive research team environment?

The authors conducted student, postdoctoral fellow, staff and faculty focus groups to solicit perceptions on the characteristics of healthy and inclusive research teams, and how research team members can contribute to shaping this environment. Focus groups were semistructured and guided by an appreciative inquiry approach. Thematic analysis was used to summarize and categorize findings across focus groups and to understand how these themes contributed to the overall research questions.

The authors conducted 11 focus groups that were comprised of 48 different individuals: 30 graduate students (6 focus groups), 6 faculty members (2 focus groups), 6 staff members (2 focus groups) and 6 postdoctoral fellows (1 focus group). Themes that were discussed included collaboration and clarity on role definition; effective communication; cultivating safe relationships; promoting and modeling work–life balance; and supporting professional development in these areas.

This study reinforces the role that research teams can have on how graduate students, postdoctoral fellows, staff and faculty experience the research environment. The authors also identified a number of themes and factors that can be used to develop training initiatives to facilitate healthy research team environments.

This paper investigates the integration of middle mile drones (MMD) into logistics operations, addressing two key questions: (1) What are the drivers, financial implications and upcoming innovations associated with integrating drones into MM logistics? and (2) What challenges need to be overcome for successful implementation of drones in MM logistics?

The study combines expertise from an industry professional with over ten years of experience in drone operations and logistics applications, along with insights gained from discussions with 33 industry executives.

The research identifies several unique advantages of integrating drones into MM logistics, including their potential to improve operational efficiency in challenging environments. However, significant challenges related to scalability, evolving airframe designs and operational constraints remain. Early-stage use cases demonstrate the viability of MMD technologies in lower-risk logistics environments, but broader implementation requires overcoming the identified challenges.

As MMD logistics is a nascent field, the study is exploratory and based on early-stage use cases and expert discussions. The limited scope of practical implementations may restrict the generalizability of the findings. Future research should focus on larger-scale operations and empirical studies of MMD integration in diverse logistics contexts.

The findings offer valuable insights for practitioners related to the costs, benefits and challenges of integrating drones into logistics operations and for policymakers related to societal implications, workforce development, privacy and safety concerns, and environmental impact.

This paper contributes to the evolving understanding of drone applications in MM logistics by presenting early use cases and identifying both challenges and opportunities for MMD technology and offers a foundation for future research and practice in this emerging domain.

This paper investigates the motivations and challenges of women entrepreneurs in Ireland, assessing the role of policies and Enterprise Ireland (EI) support for women-led companies and high potential start-ups (HPSUs). It employs the gendered theory of entrepreneurship and opportunity recognition theory to analyse the enablers and obstacles to women’s entrepreneurship, particularly in the context of EI’s support, aiming to suggest improvements.

Grounded in a feminist epistemology and employing a mixed-methods approach, a targeted survey explores motivations, barriers and supports the needs of female entrepreneurs in Ireland, offering a comprehensive gender perspective evaluation for policy enhancement.

Findings note a shift in Irish women’s entrepreneurship motivations and outlines major hurdles like limited funding and work–life balance issues. It recommends policy enhancements in data collection, website usability, financial guidance and childcare support.

This paper aims to highlight the impact of gender-specific factors on entrepreneurship, the study highlights the importance of ongoing data collection and gender comparative analyses. It advocates for women mentoring networks and improved financial support to build a more inclusive entrepreneurial environment in Ireland, with potential global implications.

This study is unique for its in-depth exploration into Irish female entrepreneurship challenges, this study proposes actionable strategies with local and global relevance. Advocating for caregiving support integration and women’s increased involvement in tech, it offers a blueprint for fostering female entrepreneurship. It contributes to global discussions on creating supportive, equitable entrepreneurial ecosystems, serving as a valuable resource for advancing gender inclusivity and equity in entrepreneurship worldwide. It identifies scope for integration of a feminist epistemology in policy development.

The increased use of Information Systems (IS) as a working tool for employees increases the number of accounts and passwords required. Despite being more aware of password entropy, users still often participate in deviant password behaviors, known as “password workarounds” or “shadow security.” These deviant password behaviors can put individuals and organizations at risk, resulting in a data breach. This paper aims to engage IS users and Subject Matter Experts (SMEs), focused on designing, developing and empirically validating the Password Workaround Cybersecurity Risk Taxonomy (PaWoCyRiT) – a 2x2 taxonomy constructed by aggregated scores of perceived cybersecurity risks from Password Workarounds (PWWAs) techniques and their usage frequency.

This research study was a developmental design conducted in three phases using qualitative and quantitative methods: (1) A set of 10 PWWAs that were identified from the literature were validated by SMEs along with their perspectives on the PWWAs usage and risk for data breach; (2) A pilot study was conducted to ensure reliability and validity and identify if any measurement issues would have hindered the results and (3) The main study data collection was conducted with a large group of IS users, where also they reported on coworkers' engagement frequencies related to the PWWAs.

The results indicate that statistically significant differences were found between SMEs and IS users in their aggregated perceptions of risks of the PWWAs in causing a data breach, with IS users perceiving higher risks. Engagement patterns varied between the two groups, as well as factors like years of IS experience, gender and job level had statistically significant differences among groups.

The PaWoCyRiT taxonomy that the we have developed and empirically validated is a handy tool for organizational cyber risk officers. The taxonomy provides organizations with a quantifiable means to assess and ultimately mitigate cybersecurity risks.

Passwords have been used for a long time to grant controlled access to classified spaces, electronics, networks and more. However, the dramatic increase in user accounts over the past few decades has exposed the realization that technological measures alone cannot ensure a high level of IS security; this leaves the end-users holding a critical role in protecting their organization and personal information. Thus, the taxonomy that the authors have developed and empirically validated provides broader implications for society, as it assists organizations in all industries with the ability to mitigate the risks of data breaches that can result from PWWAs.

The taxonomy the we have developed and validated, the PaWoCyRiT, provides organizations with insights into password-related risks and behaviors that may lead to data breaches.

The purpose of this study was to explore the current transformative leadership values and beliefs of Cooperative Extension leaders. Specific research objectives included, (1) characterize Extension leaders’ beliefs regarding transformative leadership, and (2) determine differences in transformative leadership beliefs based on selected characteristics.

This exploratory study applied transformative leadership theory to examine the values and beliefs regarding equity, justice, and leading change held by leaders in the Cooperative Extension System. A sample of 138 administrators across the U.S. completed the Transformative Leadership Scale (TLS), which presents 32 contrasting statements representing dimensions of transformative leadership.

Results found the mean TLS score was 70.61 out of 100, indicating nascent awareness of equity concerns but substantial room for growth in fully embracing transformative leadership principles like social activism and egalitarian distribution of power. The score distribution skewed slightly left, with 16% possessing a highly transformative belief system, 71% demonstrating moderate awareness of equity issues, and 13% focused more on organizational efficiency over justice. Differences emerged based on diversity leadership roles and years of experience.

The findings establish an important baseline for aligning leadership development with Extension's mandate to champion inclusion and confront systemic barriers as social change agents. This research kicks off a vital dialogue regarding transformative leadership's implications for guiding community-engaged institutions like Extension pursuing democratic engagement.

This represents the first study to apply transformative leadership to a national assessment of values and beliefs among Extension education leadership.

One of the central tenets of heritage protection is preserving heritage significance. This can be traced to the “conserve as found” philosophy espoused by Ruskin and Morris in the 1840s. A consensus of values framing what is conserved and the processes facilitating conservation has evolved. This paper examines those processes in land-use planning regulation.

After examining several cases selected for their high profile, revisions are suggested. A methodology is developed to promote a new way of applying the legal tests of preservation.

These include the development of a new methodology to assess cumulative heritage impacts, the removal of any artificial divide between tests of heritage harm and greater harmony between heritage policy and heritage legislative duties when confronting the delivery of preservation and enhancement within conservation practice.

Beyond the calls for reform from such bodies as Historic England and Cadw, no real examination has been undertaken of the relationship between legal strictures and policy detail when assessing the rigours of heritage significance.

The purpose of this paper is to introduce imagination workshops as a creative method for studying privacy from a sociomaterial perspective. The workshops incorporate a creative element – the imagination game – into a traditional focus group setting. The imagination game is a role-playing card game that involves participants imagining scenarios set in the future.

The imagination workshop method is illustrated through an empirical study exploring imaginaries of the future smart home. The study encompasses five workshops with a total of 46 participants.

The findings from the empirical application of the method highlight its strengths in uncovering thoughts and feelings related to human–data relations that might be difficult to attain through more conventional methods, such as affective responses to privacy dilemmas. By combining imagination and collaborative activity, less taken-for-granted ideas can be tapped into.

The paper contributes to consumer research by introducing a novel qualitative method for studying privacy. By drawing from a new materialism perspective, the imagination workshops bring to light the sociomaterial dimensions of privacy that extend beyond mere cognitive decision-making processes. In this way, the method can be applied to reveal the dynamic and visceral nature of the construct. In addition to privacy research, the method provides ample opportunities for application in diverse contexts interested in technological futures.

This study investigates the motivations for and compensation structure changes behind $1 CEO salary decisions.

Using a hand-collected sample, we relied on an event study framework and regression analysis to decipher the informational content of $1 CEO salary announcements.

The results show that the market reacts positively to $1 CEO salary announcements that indicate aligning the interests of CEOs and shareholders.

A lot of academic and professional attention has been given to the components of executive compensation packages as tools for incentivizing managers. Our findings will help executive board members tasked with determining CEO compensation packages.

This study adds to the literature on CEO compensation by deciphering the market reaction to $1 salary decision announcements. Our study contributes to the literature on executive compensation by providing evidence consistent with efficient contracting.