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This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

This study aims to investigate the effects of candidates' perceptions of cybervetting – the evaluation of social media profiles by employers – on the perceived attractiveness and prestige of organizations and the role of gender as a moderator in these relationships. Three perceptions – perceived injustice, privacy invasion and surface validity – are used to evaluate candidates' attitudes about cybervetting.

The sample is comprised of third- and fourth-year undergraduate students at a university in Ankara, Türkiye. A survey technique was used to collect research data. The survey form was prepared on an online platform.

Survey results revealed that negative perceptions of cybervetting significantly affected perceived organizational attractiveness, prestige and intention to pursue the organization. Still, no significant difference was found between the women and men groups in this effect. Men candidates are more concerned about the validity and fairness of cybervetting.

The research's findings are anticipated to shed significant light on how cybervetting is conceptualized, specifically whether feelings of injustice, privacy invasion and validity constitute core components of cybervetting. Besides, the findings are expected to reveal whether candidates' attitudes toward cybervetting affect their perceptions regarding the general attractiveness and prestige of the organizations.

This article demonstrates how psycho-sociological concepts have a place in disaster risk sciences. It draws attention to the relationship between risk perception and disaster management from Western and traditional viewpoints.

This paper is conceptual and draws from published works. The systematic literature review (SLR) methodology was adopted to analyse existing literature on the subject matter.

Risk perception evolved over centuries and disciplines until it found applicability in modern times. Despite the proliferation of western science-based approaches to risk perception, Indigenous knowledge systems still hold sway over communities’ understanding of risk. These perspectives are enshrined in religious and cultural convictions that become the lenses through which a society assigns cause, effect and remedy to risk events. A deeper understanding of these convictions enables disaster risk management strategies to be better accepted by those at risk and to align with their lived realities.

Risk perception becomes the lens through which we better understand the realities and complexities of populations at risk. Indigenous knowledge systems have a strong influence on society’s perception of risk and if they are not harnessed and studied, they will stand in conflict with Western approaches. Hence, the study of the nexus between risk perception and disaster management presents an opportunity for policymakers and practitioners to design risk management solutions that have a higher chance of acceptance and sustainability.

The purpose of this paper is to investigate the role of accounting measurement and disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial companies in the Kurdistan Region of Iraq (KRG) and Sulaimani city. The research also examines the mediating role of reliability of financial information (RFI) between AMDSC and FP.

This research uses SmartPLS to analyze the questionnaire that was sent to 10 industrial companies operating in the iron sector during 2021.

The findings reveal that AMDSC has a significant effect on improving the FP of the industrial companies in KRG. The results also confirm that the RFI mediates between AMDSC and FP. Thus, this suggests that social capital (SC) needs to be considered in the companies’ strategy to secure future financing in this area.

This paper is limited to the iron sector of KRG/Sulaimani city. Future studies could address other sectors, such as sugar, cement, clothes, automobiles and medicines.

This paper focuses on improving FP in industrial companies in KRG and Sulaimani city through considering SC in their companies’ strategies, as there was no concern for SC in KRG before.

The nonsynchronism in theoretical research of information science (IS) is an interesting phenomenon that has not been sufficiently examined. This study is to reveal the mechanism of its formation from a microscopic perspective.

A qualitative research approach was adopted and 22 professors from different IS fields were interviewed. The data were analyzed with a six-step thematic analysis method.

The nonsynchronism in IS theoretical research is reflected in three dimensions. Theory cognition and theory practice shape each other under the constraint of theory horizon. Researchers with similar theory cognition and practice form a theoretical generation. The inter-generational gap may exist among IS researchers in different research areas, at different ages, or located in different countries or regions.

This study reveals the formation mechanism of the nonsynchronism in IS theoretical research from a microscopic perspective of individual researcher’s theory using practice and offers new insights into the dynamics of the structural evolution of IS theoretical knowledge.

The results of this study can help to promote internal or external communication in IS and enhance theoretical education for doctoral students.

This study identifies and theoretically defines a few core themes, theory horizon, theory cognition, theory practice and theoretical generation, and reveals their relationships. On this basis, a conceptual model of nonsynchronism in theoretical research is developed.

Innovation is key. It improves a nations’ standing in international competition and in-creases the productivity of the workforce – a significant aspect in aging societies with a declining entrepreneurial activity. But how can innovation be fostered? This paper argues that entrepreneurial culture is an underestimated solution to this difficult challenge. It therefore differs from common models in which other measures such as financial capital or networks play a predominant role and thus mask the influence of entrepreneurial culture on innovation in entrepreneurial ecosystems.

Using a qualitative literature analysis, the paper links various interdisciplinary touch points to the entrepreneurial ecosystem – including the individual-focused cognitive aspects of entrepreneurs, the social and spatial communities and the ecosystem as a service model.

The framework is conceptualized as a multi-layer model, enabling a discussion of policy measures in socioeconomic spaces with a short- and long-term perspective. It dispenses artificial assumptions and considers the complexity of human behavior as a strong and reciprocal driver of entrepreneurial culture.

With this framework, the paper tends to qualify policy makers and researchers in a de-tailed manner, when it comes to the formulation and application of culture-focused innovation policies.

The paper enriches the existing research with a new perspective on the relation between entrepreneurial culture and entrepreneurial ecosystems, which especially emphasizes the entrepreneurs experienced reality and its multi-level embeddedness.

This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to climatic impacts); mitigation (innovating towards low-carbon practices); and carbon-removing negative emissions technologies (NETs). We suggest that adaptation nor mitigation may be enough to meet the current climate targets, thus calling for NETs, resulting in the following question: How can operations and supply chains be reconceptualized for NETs?

We draw on the sustainable supply chain and transitions discourses along with interview data involving 125 experts gathered from a broad research project focused on geoengineering and NETs. We analyze three case studies of emerging NETs (biochar, direct air carbon capture and storage and ocean alkalinity enhancement), leading to propositions on the link between OSCM and NETs.

Although some NETs are promising, there remains considerable variance and uncertainty over supply chain configurations, efficacy, social acceptability and potential risks of unintended detrimental consequences. We introduce the concept of transformative OSCM, which encompasses policy interventions to foster the emergence of new technologies in industry sectors driven by social mandates but lack clear commercial incentives.

To the best of the authors’ knowledge, this paper is among the first that studies NETs from an OSCM perspective. It suggests a pathway toward new industry structures and policy support to effectively tackle climate change through carbon removal.

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.