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Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability.

We utilise the psychological ownership theory to investigate how MAs’ professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs.

We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs’ own perceptions of their professional role may impede the stimulation of the routes.

From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs’ professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research.

This systematic literature review aims to explore the adoption, global acceptance and implementation of human resources (HR) analytics (HRA) by reviewing literature on the subject. HRA adoption can assist HR professionals in managing complex procedures and making strategic human resource management (SHRM) decisions more effectively. The study also aims to identify the applications of analytics in various disciplines of management.

The review is conducted using a domain-based structured literature review (SLR), emphasizing the diffusion of innovative thinking and the adoption process of HRA among early adopters. The philosophical stances are analyzed with the combination of research onion model and PRISMA protocol. Secondary data are gathered from published journals, books, case studies, conference proceedings, web pages and media stories as the primary source of information.

The study finds that skilled professionals and management assistance can significantly impact adoption intentions, enabling professionals to deal with analytics. The examples and analytical models provided by early adopters allow managers to manage complex processes and make SHRM decisions.

The study suggests that the lack of use of quantitative techniques is a key limitation and should be considered in future studies. Despite the rise in the number of research papers on HRA, its application in the workplace remains limited.

This research can assist managers in implementing HRA and help resolve complex and inefficient processes, making SHRM decisions.

This study adds to the existing body of knowledge on how HRA can aid a company's efficacy and performance and can be considered one of the first to link adoption and HRA.

The purpose of this research is to investigate the influence of service provider benevolence trust and privacy concerns on the intention to adopt smart services (SS), in line with the privacy paradox. It also seeks to analyze the role of smart connected product (SCP) usage, between current and potential users.

The study specifically focuses on one type of SS: smart-connected car insurance based on the “pay as you drive” and/or “pay how you drive” principle. Data were collected through an online survey of 362 French drivers. Hypotheses are tested using structural equation modeling and a multigroup confirmatory factor analysis.

The results show that trust in the benevolence of the service providers positively influences the intention to adopt SS, regardless of how familiar consumers are with SCP. Conversely, privacy concerns have a negative impact on such intention, but this effect only occurs among consumers who already own SCP.

From a managerial perspective, this research could help service providers to successfully develop and promote SS, by establishing a relationship based on benevolence and transparency regarding the use of personal information. In addition, managers should promote SS differently when addressing SCP users, seeking to reassure them or avoid addressing privacy concerns.

Our study adds to the privacy paradox theoretical framework by empirically analyzing drivers of SS adoption. It highlights the key but distinct roles of privacy concerns and benevolence trust.

Despite the growing interest regarding companies' sustainability, its social dimension has mostly been neglected by academics and practitioners. Consequently, this study aims to address this issue by investigating if the adoption of human resource (HR) analytics can positively influence the impact of social sustainable operations practices (SSOP) on employees' motivation and engagement and the effect of these lasts on organizational retention.

Data were collected through online questionnaires addressed to 281 HR managers of heterogeneous companies from Europe and analyzed through a structural equation modeling (SEM) technique.

The findings confirmed the positive effect of SSOP on employees’ motivation and engagement, and of these last on employees’ retention. Furthermore, they confirmed that the usage of HR analytics positively moderates the relationship between SSOP and employees’ motivation and engagement.

This study contributes to both sustainable operations management and HR management literature streams. First, it adopts a multidisciplinary perspective which also considers evidence from HR management literature, allowing the authors to concentrate on the social dimension of sustainability. Second, it provided further insight regarding the adoption of a data-driven approach in relation to social sustainable operations management. Finally, it contributes to HR analytics-related literature by demonstrating its impact also on organizational aspects that are not directly controlled by the HR department.

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention.

A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data.

The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention.

This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.