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This study examined subjective numeracy and its relationship with accounting judgements on probability issues.

A subjective numeracy scale (SNS) questionnaire was distributed to 231 accounting students to measure self-evaluated numeracy. Modified Bayesian reasoning tasks were applied in an accounting-related probability estimation, manipulating presentation formats.

The study revealed a positive relationship between self-evaluated numeracy and performance in accounting probability estimation. The findings suggest that switching the format of probability expressions from percentages to frequencies can improve the performance of participants with low self-evaluated numeracy.

Adding objective numeracy measurements could enhance results. Future numeracy research could add objective numeracy items and assess whether this influences participants' self-perceived numeracy. Based on this sample population of accounting students, the findings may not apply to large populations of accounting-information users.

Investors' ability to exercise sound judgement depends on the accuracy of their probability estimations. Manipulating the format of probability expressions can improve probability estimation performance in investors with low self-evaluated numeracy.

This study identified a significant performance gap among participants in performing accounting probability estimations: those with high self-evaluated numeracy performed better than those with low self-evaluated numeracy. The authors also explored a method other than additional training to improve participants' performance on probability estimation tasks and discovered that frequency formats enhanced the performance of participants with low self-evaluated numeracy.

This case studies the growth of OYO Hotels (OYO) to illustrate the operational processes necessary to succeed in the service sector. The case allows for a discussion of employee- and customer-management systems, tech-driven solutions, and profit drivers. The material unfolds OYO's growth and its solution for making economy hotels discoverable and bookable online.

The case raises a series of questions around OYO's business model, its ability to translate across global markets, and growth potential. It has been successfully taught in a second-year MBA class on the management of service operations.

The International Network of Research Management Societies (INORMS) celebrated its 20^th anniversary in 2021. It was established to increase communication among research management societies. The need for a formal international research management community developed because there was (1) increased international funding of research, (2) the number of international research collaborations was growing, and (3) there was a need to understand research regulations in other countries. INORMS sought to address these issues through international congresses and by providing a forum for member societies to work more closely together on common issues. Membership in INORMS steadily increased over the years. The 20^th anniversary meeting was highlighted with the signing of the Hiroshima Statement that described a research manager’s principles and responsibilities, which include collegiality, inclusiveness, professionalisation, innovation, and accountability. This chapter summarises the factors that led to the formation of INORMS and its history.

Ethical principles and practices frequently support the position that people with disability are vulnerable. Vulnerability in research traditionally infers a need for protection from harm and raises questions over the person’s capacity to consent and engage. In addition, vulnerability in ethics infers a state of permanency and one that is all-encompassing for everyone within the vulnerable groups. This construction of vulnerability in effect legitimises the exclusion of people with disability from research or monitors and restricts how people with disability can engage in research. This results in an implicitly ableist environment for research. In this chapter, which has been led by researchers with disability, we argue that there is a critical need to move beyond a popularised social construction of vulnerability which serves to perpetuate barriers to including people with disability in research. Like all terms, the traditional and popular construction of vulnerability is open to reclaiming and reframing. Under this reconstruction, what is traditionally viewed as a limiting vulnerability can be owned, openly disclosed and accommodated. Following a pandemic-inspired ‘new normal’ that supports flexible workplace practices, and in accordance with UNCRPD goals of inclusive employment and reducing disability inequity, we argue that the pathway for people with disability as career researchers needs an ethical review and overhaul. We provide readers with a practical roadmap to advance a more inclusive academy for researchers with disability.

This chapter explores the role of an ethics committee led by disabled academics, in supporting co-produced disability research beyond academia, in the context of a five-year research programme in the UK (2015–2020). This chapter includes reflections by the Ethics Committee members, alongside documentary research which analysed the communications between the Ethics Committee and the research projects it supported. This review of the role of the Ethics Committee showed that there were dilemmas in considering the boundaries between ethical review and providing pedagogic advice on research design, and in balancing its role in supporting and regulating research. Ethics review processes are sometimes seen as overly bureaucratic and as an obstacle course for researchers, and this was also sometimes the case for projects supported by the DRILL (Disability Research on Independent Living and Learning) Ethics Committee. Lessons to be learned from the process included that communication between ethics committees and researchers is key, and that ethics review can be a two-way process, recognising the expertise of both the researchers and the reviewers, thus mirroring the principles of co-production. We suggest that an alternative model for ethics review process could build on this generally positive experience of the DRILL Ethics Committee.

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies.

This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible.

The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method.

This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments.

The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development.

To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.

The contemporary focus on extracurricular activities, here the educational incubator environment, accentuates a need to understand what we offer students in terms of the curricular and extracurricular learning environments when situated in the same higher education institution (HEI). Current research points towards breaking down the invisible barriers and silo thinking. In this conceptual study, we apply the Didaktik triangle as a theoretical and conceptual framing to make comparisons of structurally based conditions for curricular and extracurricular entrepreneurship education (EE). We present a framework that helps bridge the ‘what’, ‘why’, and ‘how’ questions in the two different learning spaces and, thereby, conjoin educators and consultants in possible pedagogical discussions on how they work with the students. The suggested bridge frames a wider ‘why’ and adds a more holistic and cohesive view of the two different types of settings. Our study contributes to the literature on how to bridge the blurred lines between curricular and extracurricular activities and break down the silos. The framework can act as an inspiration for entrepreneurship educators and practitioners who wish to provide more suitable and sustainable structures and develop a holistic learning environment.

This study examines how technological advancements and psychological capital contribute to job stress. Furthermore, the paper examines how job insecurity, job stress and job involvement influence the cynicism of recently laid-off employees. Despite various research studies, there is a lack of understanding of employees’ views on their work future and its probable influence on their job behaviors in this era of technology.

A quantitative method was used to collect a sample of 403 recently laid-off employees. The research tool of this study was a questionnaire, and the sampling technique was stratified random sampling. IBM SPSS and AMOS software were utilized to ensure the trustworthiness and accuracy of constructs via factor analysis. The proposed hypotheses were tested using structural equation modeling.

The analysis showed that technological advancements, specifically in job-related stress, job involvement and job insecurity, significantly affect organizational cynicism. Job involvement is negatively associated with employee’s cynicism.

The current study adds to the comprehension of shifts in the perceived behavior of employees toward their organizations due to factors like the adoption of new technology in the organization, job stress, job insecurity and job involvement. Accordingly, there will be a need to form a favorable working atmosphere so that employees can perform their jobs with positive psychology and without any insecurity or stress.

The study is thought to contribute to the literature in terms of measuring organizational cynicism while layoffs continue due to AI advancements.