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The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance in the transformation of sustainability accounting, reporting and assurance.

This research uses a systematic literature review, following the Scientific Procedures and Rationales for Systematic Literature Review protocol and uses various bibliometric and performance analytical methods. These include annual scientific production analysis, journal analysis, keyword cooccurrence analysis, keyword clustering, knowledge gap analysis and future research direction identification to evaluate the existing literature thoroughly.

The analysis reveals significant insights into the transformative impact of digital technologies on sustainability practices. Annual scientific production and journal analyses highlight key contributors to the adoption of digital technologies in sustainability accounting, reporting and assurance. Keyword cooccurrence analyses have identified key themes in sustainability accounting, reporting and assurance, highlighting the transformative role of digital technologies such as artificial intelligence (AI), blockchain, Internet of Things (IoT) and big data. These technologies enhance corporate accountability, transparency and sustainability by automating processes and improving data accuracy. The integration of these technologies supports environmental, social and governance (ESG) reporting, circular economy initiatives and strategic decision-making, fostering economic, social and environmental sustainability. Cluster-by-coupling analyses delve into nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures ESG data and AI enhances life cycle assessments and reporting authenticity. In addition, digital transformation impacts environmental performance, big data optimizes resource use and edge computing improves eco-efficiency. Furthermore, this study identifies avenues for future research to advance the understanding and implementation of digital technology in sustainability accounting, reporting and assurance practices.

Academically, this research enriches the understanding of how digital technologies shape sustainability practices and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation of these technologies, ensuring alignment with global sustainability goals.

This study offers a detailed analysis of the performance and intellectual framework of research on implementing digital technology in sustainability accounting, reporting and assurance. It highlights the evolving research landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals.

Diversity in boards has gained attention as a reflection of societal imbalances. The purpose of this paper is to investigate the impact of diversity in terms of both gender and nationality in management boards of small and medium-sized enterprises (SMEs) on firm performance from an upper echelons perspective. The authors also examine how board-specific characteristics influence the structural makeup of boards in gender and nationality diversity terms.

The authors focus on the UK because of its individualistic society and flexible labour market and assess 309 SMEs in the manufacturing industry over 2009–2019. A 3-stage least squares (3SLS) estimator is used to analyse the data, the Shannon index to measure board diversity, return on assets as proxy for firm performance, and owner-manager presence, board member age and tenure are the board-specific characteristics of primary interest.

Both gender and nationality diversity contribute to firm performance and represent distinct upper echelon characteristics that change the cognitive and psychological dynamics of boards. Firms with larger boards do not perform better, but diverse boards reduce the narrowing view of CEOs. Yet the presence of owner-managers, despite their performance-enhancing contribution, holds firms back from benefitting from diversity as a strategic choice.

This study extends the upper echelons theory to include board diversity as an important aspect that should become more central in upper echelon thinking when understanding firm performance. The authors’ findings suggest that theoretical developments in search of understanding firm behaviour must proceed by accounting for diversity and not simply focusing on decision-making styles.

This study examines the intersection of emerging Islamic economies and the digital economy in the context of the United Nations sustainable development goals (UN SDGs). This study aims to investigate the opportunities, challenges and barriers faced by emerging Islamic economies in the context of the digital economy. It specifically focuses on how these economies can contribute to the achievement of UN SDGs established in 2015. In addition, the study explores the prospects of Islamic digital finance and its potential to facilitate the adoption of the UN SDGs.

The following components outline the design, methods and approach of this study, identify and select specific UN SDGs that are relevant to the research aims. These selected goals serve as the basis for evaluating the impact of conventional and Islamic digital financial inclusion, gathered data from credible sources such as Bloomberg and Refinitiv Thomson Reuters to support the analysis. These sources provide comprehensive data on global indicators, progress and targets related to the UN SDGs, compare and evaluate the impact of both conventional and Islamic digital financial inclusion strategies on the selected UN SDGs; the study uses qualitative interpretation of the gathered data, which involves identifying patterns, themes and connections within the data to draw meaningful conclusions.

Results revealed that Islamic digital finance has the potential to contribute significantly to achieving the UN SDGs by promoting financial inclusion, encouraging ethical investments, supporting small and medium enterprises, promoting sustainable investments and leveraging technology to expand access to Islamic financial services and support sustainable investments.

While there are many potential benefits of Islamic digital finance in helping to achieve the UN SDGs, there are also several limitations that should be considered in research, such as limited access to digital infrastructure, regulatory challenges, product offerings, scale, awareness and adoption. Addressing these limitations will be critical to maximizing the potential of Islamic digital finance to contribute to achieving the UN SDGs.

This study points to an important gap in the literature; for practitioners, this study has significant managerial consequences for achieving the UN SDGs in emerging economies by facilitating social impact investments and promoting ethical and sustainable investments.

This study’s uniqueness lies in its exploration of the limited exploration of connecting the implementation of digital financial systems to promote UN SDGs within emerging Islamic economies.

This paper aims to address the imperative of establishing adaptive sustainable supply chain management (SSCM) within the context of export food supply chains (EFSC) in Jordan, with potential global applicability. The research introduces a new conceptual framework validated through the analytic hierarchy process (AHP), prioritizing critical factors based on five expert opinions. The practical and managerial outcomes emphasize achieving sustainable supply chain performance through quality-driven sustainability (QDS), encapsulated in a practical framework (SSCQM). Employing the concept of QDS, this study aims to develop a novel decision framework for Sustainable Supply Chain Quality Management (SSCQM).

Conducted as an empirical qualitative study in Jordan, the research employs a systematic literature review to identify research gaps and establish the initial conceptual framework. A pilot case is subsequently conducted to refine the framework, followed by Case Studies of four Triads, elucidating network relationships between suppliers, manufacturers and customers. A total of 32 semi-structured interviews, complemented by observations, tours and document analysis, individually explored each case during the exploratory stage. Cross-analysis of the four cases at the explanatory stage provides empirical insights, and data triangulation, literature review and validation using NVivo enhance the robustness of the findings.

The amalgamation of the three perspectives, when treated individually, results in the integrated category of QDS influencing sustainability (SUST) performance, evident in economic, environmental and social dimensions. Various sustainable initiatives have emerged through the relationships within the Triad, comprising a company, supplier and customer in the supply chain and its broader environment, including society, aiming for enhanced sustainable development and SUST performance. Recognizing the urgency of Supply Chain Management (SCM) in the Middle East, where global supply chains are susceptible to disruptions leading to food shortages and insecurity, this research investigates the state of EFSC in the export food industry in Jordan. The novel decision (SSCQM) framework equips managers and policymakers with knowledge and practices applicable to focal actors in Triads within their EFSCs, particularly in developing countries, thereby contributing to enhancing the export food industry’s sustainability.

This research provides empirical and contextual justifications for the supply chain-quality model (SSCQM) that advocates for business organizations how a desirable, sizeable and significant outcome/shock can be triggered via embedding quality elements in an international supply chain specifically in Jordan. The research also offers significant implications for practising supply chain experts in terms of how they can effectively utilize the supply chain quality to align other players in the supply chain, revenue potential, customer retainability and employee retention to achieve superior organizational performance. The research selectively encompasses three key perspectives of supply chain networks (SCN), total quality management (TQM) and SUST to elucidate the essence of SCM.

This research contributes towards filling the gap as a lack of empirical research.

This study aims to describe key elements that are critical to virtual qualitative research especially while working with practitioners as participants.

This paper takes a reflexive researcher approach using a case study to explore how researchers adopted a qualitative research approach using digital technology. We use five principles suggested by Boland et al. (2022) as a framework to consider and reflect on our experiences as researchers and those of our participants.

We highlight the gatekeeper’s support, trusted relationship with the organisations, interpersonal skills of interviewers, stringent measures of securing data and shared experiences of interviewee and interviewers helped complete virtual research. We recommend that four key factors such as digital competency, feasibility, flexibility and resilience should be considered while undertaking or commissioning virtual, qualitative research studies.

Social care practitioners and qualitative researchers increasingly negotiate with digital technologies to undertake their work. In this paper, we evidence how online qualitative approaches can be effective provided challenges are dealt with diligently in each stage of the research process.

Heritage identification has been a challenging process in terms of capturing the holistic significance of a place, including its tangible, intangible and sociocultural dimensions. This problem is more evident in cities that face challenges of densification, housing demand and economically driven developments. The city of Alexandria in Egypt demonstrates an exemplary case in which societal and intangible values have not been adequately addressed as part of a broader marginalisation of heritage by societal, economic and political challenges. Acknowledging that participatory Cultural Mapping can inform heritage decision-making and encourage communities to create and re-create legacy through regenerative processes, this research investigates how to employ Cultural Mapping methodology in valuing local heritage in Alexandria.

Based on “Historic Urban Landscape” theorisation and a multi-method qualitative approach (i.e. desk review, literature analysis and semi-structured interviews), the article aims to build a tailored framework, utilising community-based mapping techniques for heritage identification in historic Alexandria. At later stages of this research, a framework is developed to inform the design of a localised toolkit for recognising social values.

This work is a beneficial starting point to inform and guide further mapping exercises that aim to elicit values from the local community and understand how residents value their heritage landscapes beyond the conventional approach. The study addresses critical challenges in the local context by utilising the Cultural Mapping methodology in conjunction with the Historic Urban Landscape lens. It frees heritage academic and public discourse from the prevalent perception concerned only with heritage's monumental dimensions.

The developed framework fills the gaps in the formal valuation process by (1) emphasising intangible values and the statement of significance as a critical step and negotiation milestone, (2) demonstrating inclusivity in terms of stakeholders’ perceptions and values and (3) providing a complementary valuation approach that addresses the multiplicity of values at different scales.

Although existing research demonstrates that the health and wellbeing of prison staff is affected by many factors, the current academic evidence base for effective support is limited. The aim of this study was to explore the experiences of prison staff who had been involved in the Spark Inside Prison Staff Coaching Programme to understand the perceived benefits of this intervention.

An exploratory approach using in-depth semi-structured interviews with 17 staff who had experienced coaching was used.

Perceived benefits included personal and professional growth, a positive sense of self and improved relationships. A positive influence on health and wellbeing and staff retention was noted.

The research details the perceived benefits of coaching for prison staff and adds to the evidence base about what interventions can usefully support the health and wellbeing of correctional staff. The findings have implications for prisons as well as broader occupations who experience challenges with staff retention.

Even if there is a wealth of research highlighting the key role of values and cultural significance for heritage management and, defining specific interventions on built heritage, seldom the relation to their leading values and values hierarchy have been researched. How do values and interventions relate? What values trigger most and least interventions on heritage? How do these values relate and characterize interventions? And what are the values hierarchy that make the interventions on built heritage differ?

This paper conducts a systematic content analysis of 69 international doctrinal documents – mainly adopted by Council of Europe, UNESCO, and ICOMOS, during 1877 and 2021. The main aim is to reveal and compare the intervention concepts and their definitions, in relation to values. The intensity of the relationship between intervention concepts and values is determined based on the frequency of mentioned values per intervention.

There were three key findings. First, historic, social, and aesthetical values were the most referenced values in international doctrinal documents. Second, while intervention concepts revealed similar definitions and shared common leading values, their secondary values and values hierarchy, e.g. aesthetical or social values, are the ones influencing the variation on their definitions. Third, certain values show contradictory roles in the same intervention concepts from different documents, e.g. political and age values.

This paper explores a novel comparison between different interventions concepts and definitions, and the role of values. The results can contribute to support further research and practice on clarifying the identified differences.

Spin-offs, as “popular” corporate restructuring mechanisms in the USA, aim to boost the shareholder value after the separation of a subsidiary/division from its divesting (parent) company. The role of the board, as a “vital” governing mechanism, in the success of these spun-off subsidiaries (child firms) is very critical because directors must ensure that they can provide these recently independent entities with their in-depth expertise, knowledge, industry experience, corporate connections and other resources so that adapting to their “new” market conditions will not be problematic. The purpose of this study is to examine whether two board demographic characteristics (namely, board members’ age and external directorships) along with their interaction affect the child firm’s market valuation, which extends previous work on the board of directors and corporate spin-offs. The theoretical arguments are grounded in resource dependence and upper echelons theories.

The sample included 136 completed spin-offs between 2000 and 2014. The data on board characteristics were collected by using companies’ proxy statements available on the securities and exchange commission website whereas firm and industry characteristics were collected by using the Compustat database.

The author has found that considered independently, board members’ average age and external directorships show positive and significant relationships with the change in market valuation of the child firm; however, the interaction effect of both variables appears to lessen this effect but remains significant.

The authors have shown that while the main effects of both board-level variables have positive and significant effects on the market performance of spun-off subsidiaries (as hypothesized), their interaction will make this effect go in the opposite direction.

Institutional trust is vital for social and economic activity and crucial in reducing uncertainty for entrepreneurs and society. To shed light on the role of institutional trust on productive entrepreneurial activity, this paper analyses the impact of six urban entrepreneurial ecosystems (EEs) using the contexts of the transition economies of Eastern Europe, Caucasus and Central Asia. This study aims to pursue the research question: what role does institutional trust play in the relationship between formal institutions and productive entrepreneurship in the EEs of transition economies? This paper aims to posit that the development and enforcement of formal institutions and institutional trust enhance productive entrepreneurship.

In this study, the authors apply a mixed-method approach. The authors’ dataset includes 657 respondents (ecosystem stakeholders) from six city-level entrepreneurial ecosystems in the transition economies of Georgia, Ukraine and Kazakhstan, as well as 51 semi-structured interviews from EE representative stakeholders to examine the validity of the findings.

Institutional trust in many cities has been negatively affected by institutionalised corruption and continuous non-transparent reforms, furthering prior research in developing and transition economies. The authors’ findings suggest that institutional trust can be investigated not as a country phenomenon but as a regional phenomenon extending prior research towards understanding the institutional trust – productive entrepreneurship research domain at the city EE level.

The authors apply the institutional trust perspective to the EEs in cities in order to examine how institutional trust affects productive entrepreneurship in challenging institutional environments. The authors contribute to the literature on institutions and entrepreneurship by using a mixed-method analysis to examine the relationship between formal institutions and institutional trust in the context of EEs in transition economies.