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Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).

A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.

The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.

Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.

This paper intends to contribute to the evolving understanding of Indian adolescents as consumers by examining their unique relationships with food brands, focusing specifically on brand love. It further investigates the key drivers that cultivate brand love among adolescents and explores the resulting outcomes of brand love.

About 37 in-depth interviews, including three exercises, were conducted with adolescents aged 11–16. The first and second exercises used projective techniques to explore respondents’ culture-bound love relationships with their favorite brands. Using the laddering technique, the third exercise investigated the critical drivers of respondents’ brand love.

The study reveals that adolescents derive value through attribute-benefit-value linkages from the consumption experience, leading to brand love. The customer value–brand love dynamics result in adolescents’ customer engagement behavior. Additionally, Indian adolescent customers seek brand consumption as a medium to instate their social identity and achieve hedonic pleasure from the experience. The study highlights the role of socialization and attitudinal autonomy in shaping adolescent–brand interactions.

The study could be relevant for both academicians and practitioners as they unveil the consumer psychology of contemporary adolescents in emerging countries like India and how similar or different they are from adult consumers. Also, there are very few adolescent–brand relationship studies in the past that have been deliberated in the context of food brands. Brand managers may design their product development and communication appeals around higher levels of abstraction in the attribute-benefit-value linkages discovered by this study.

Purpose: This study examines the integration of smart agriculture and supply chain management systems within Turkey’s agricultural sector under Industry 5.0.

Need for the study: With global challenges like the COVID-19 pandemic and climate change, ensuring safe food production and accessibility is critical. However, there is a gap in understanding the readiness and awareness of Industry 5.0 technologies in agriculture and logistics. This study aims to fill this gap by investigating the adoption and implications of smart agriculture and logistics in Turkey.

Methodology: Drawing on secondary data from regulators, farmers, and supply chain experts, this study employs coding methods, particularly theoretical coding, to develop a framework for assessing the sector’s readiness for smart technologies and Industry 5.0 awareness.

Findings: This study reveals insights into the adoption and impacts of smart agriculture and supply chain systems in Turkey. It identifies factors shaping institutional logics within the sector and explores how Industry 5.0 technologies influence these logics. Additionally, it offers theoretical insights into Turkey’s agricultural future in the Industry 5.0 era.

Practical implications: Practically, this study informs policymakers, regulators, farmers, and supply chain stakeholders about Industry 5.0 technology readiness and awareness in Turkey’s agricultural sector. It guides strategies for smart technology adoption, improving productivity, food safety, accessibility, and sustainability. Furthermore, it contributes to institutional logics literature, shedding light on the independent logics driving organizational settings in smart agriculture and supply chain management.

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

Managing megaprojects is challenging due to their inherent complexity and uncertainty. Collaborative project delivery models have been introduced as an alternative to traditional project management in public infrastructure megaprojects and are often realized through collaborative contracts. These project organizations act as institutional arenas for logic interaction as actors with differing institutional backgrounds interact within the project. This paper aims to study the delivery phase of three megaprojects through an institutional lens, investigating the institutional interaction and alignment of logics therein.

A multiple case study was employed to reach deep insight into the phenomenon. Sixty-one interviews were conducted over 3 cases with representatives from all levels of the project hierarchy. Respondents were selected through snowball sampling. In two cases, observations of the shared project office were conducted. Data analysis built on first-order codes and second-order themes, collected into a theoretical framework.

The empirical evidence demonstrates the dynamics shaping institutional logics and gives evidence for changing logics in projects with a well-applied collaborative contract. However, there is a risk of resistance and a return to traditional logics since institutional change is slow and an unsuitably applied collaborative contract can lead to adherence to the conventional way of work.

Current research has focused on the regulatory framework and procurement phase of such models, but little attention has been given to the delivery phase and the interaction of conflicting logics. This paper can serve as an exemplar of the different logics found within public infrastructure projects and their interaction and alignment. Contributions include a heightened emphasis on the start of the project as a meeting point for differing institutional logics and the role change necessary when using a collaborative contract.

The literature presents several frameworks for stakeholder analysis, mainly focusing on identification and characterization. However, there is a notable lack of frameworks aimed at comprehensively understanding stakeholders’ perspectives. Neglecting stakeholders’ viewpoints risks biasing overarching analyses, given the relational and perspective–based nature of stakeholders’ relevance and characteristics. Moreover, this gap is particularly salient in today’s polarized landscape, where understandings of issues can markedly diverge. To address this gap, this paper introduces a stakeholder analysis framework designed to facilitate a deeper understanding of stakeholders’ perspectives.

This paper introduces a narrative approach to stakeholder analysis through conceptual arguments and illustrates it through a case study – the introduction of 5G technologies in Italy.

The paper illustrates how a narrative approach to stakeholder analysis enhances an understanding of stakeholders’ perspectives by revealing issue-specific sentiments and assumptions, objectives and expectations regarding other stakeholders’ behaviors and relationships in place.

Introducing a narrative approach to understanding stakeholders’ perspectives fills a gap in the literature on stakeholder analysis. This proves valuable for managers and is conceptually relevant, fostering a systemic approach to stakeholder thinking in a polarized world.

The purpose of this paper is to systematically review how agency and stakeholder theories are integrated within corporate governance and environmental disclosure practices in the UAE, highlighting their relevance and adaptation to a distinct economic and regulatory environment.

Using a comprehensive qualitative methodology, this study synthesises a broad spectrum of existing theoretical and empirical research to explore the dynamics of corporate governance mechanisms regarding environmental sustainability. This approach enables a detailed examination of how agency theory’s focus on principal–agent relationships complements stakeholder theory’s broader view of corporate responsibilities.

This research uncovers significant insights into corporate conduct and responsibility, emphasising the need to balance shareholder objectives with broader stakeholder interests. It identifies key challenges in this integration, such as managing the complexities and potential conflicts between different stakeholder demands. The findings underscore the crucial role of specialised governance mechanisms, like board characteristics and committees, in enhancing environmental transparency and accountability.

This study contributes to the academic discourse by shedding light on the interplay between corporate governance frameworks and environmental disclosure practices within the UAE. It offers fresh insights into applying established theories in a non-Western context. These insights are precious for academics, practitioners and policymakers interested in refining corporate governance and promoting environmental responsibility. The practical implications drawn from the findings empower stakeholders to implement effective strategies that can enhance a firm’s reputation, legitimacy and long-term viability.

This study aims to examine the relationship between institutional logics and specifications quality, and how this relationship is mediated by the legitimacy of the procurement process and stewardship behaviour.

This study draws on insights from institutional logics theory, and legitimacy and stewardship behaviour literature. We conducted an extended literature review to gain a comprehensive understanding of “institutional logics” and their manifestations in organizational contexts, utilizing the 2000–2024 data collected from the EBSCO, Scopus and Web of Science databases, complemented with Google Scholar. We gather that institutional logics manifest in several forms, and that while some organizations may thrive on a single logic, in certain contexts institutional logics can manifest in combinations – “multiple logics or hybrids”. Based on this understanding, we developed testable research hypotheses, predicting the influences of institutional logics – professional logic, efficient service logic and delivery (market) logic, on legitimacy, stewardship behaviour and specifications quality. We then carried out an empirical study, adopting a quantitative cross-sectional survey design with a self-administered questionnaire to test the hypothesized relationships. The empirical data were obtained from 162 procuring and disposing entities in Uganda and analyzed using the partial least squares structural equation modelling technique.

The study findings reveal that institutional logics exert a strong positive effect on the legitimacy of the procurement process and on stewardship behaviour, which, in turn, both positively influence specifications quality.

The study findings have implications for theory and practice. The study findings provide useful insights that support the conceptual and theoretical development of institutional logics theory and applications in procurement literature. In addition, the study findings enhance procurement managers’ understanding of the mechanisms through which institutional logics can foster specifications quality. However, considering the fact that the study was conducted in a single country context, and focused on the public sector only, the findings of the study might not be generalizable globally.

This study contributes to established knowledge about quality management and procurement by examining the legitimacy of the procurement process and stewardship behaviour of those involved in procurement processes as mechanisms through which procuring entities are able to use institutional logics to enhance specifications quality. In addition, the study highlights areas for future research that may be explored to increase understanding of the value of institutional logics in ensuring specifications quality, and the link between specifications quality and the general performance of procuring entities.

The extant literature emphasizes that the perspective of bricolage is significantly augmenting the core of entrepreneurship research, and, per se, it has made considerable contributions to understanding resource mobilization and organizational processes in entrepreneurial ventures. Entrepreneurial bricolage literature lacks a unified and holistic conceptual framework that could represent a coherence of diverse bricolage forms and their related capabilities in entrepreneurship. To address this issue, this study aims to develop a comprehensive typology framework of entrepreneurial bricolage based on the theoretical synthesis of the prior research.

By comparing and synthesizing the existing bricolage forms into a holistic and persistent typology, the authors present an integrated framework of 13 bricolage capabilities that contributes to resource acquisition and resource mobilization as well as facilitate the entrepreneurial processes of opportunity recognition and opportunity exploitation in firms.

The study synthesizes a wide array of research on entrepreneurial bricolage for shaping the resource acquisition and resource mobilization processes in entrepreneurial ventures and presents a typology-based framework for further discussion and research. By mapping the existing research and relevant dimensions into a typology-based entrepreneurial bricolage framework, the study extends and contributes to the current theorizing and conceptual building.

The study would help practitioners and researchers to recognize bricolage capabilities and the common ties among them, leading to further advances in entrepreneurship theory and practice.

As the body of knowledge regarding entrepreneurial bricolage has grown, so has the number of its different forms, concepts and constructs. The authors recognize that there is distinctiveness as well as overlaps among diverse forms, concepts and constructs of entrepreneurial bricolage. Further, the authors identify a new bricolage capability that has not until now been positioned in the extant frameworks.

Entrepreneurial action under uncertainty has captured the interest of scholars and practitioners alike. However, this growing body of research has yet to connect entrepreneurial action with actual actions of entrepreneurs. We combine insights from effectuation theory and the psychology of entrepreneurship to investigate drivers of entrepreneurial actions involved in starting and running ventures, particularly optimism, self-efficacy and the use of causal and effectual logics.

The study employs a unique mixed-method approach combining a survey with experience sampling data. After measuring demographics, preference for effectual or causal logics and psychological variables, the 197 US entrepreneurs sampled entrepreneurs logged their daily actions in the form of asks during 60 consecutive days.

Results suggest that self-efficacy and causal logics are key drivers of entrepreneurial actions, while optimism serves as a deterrent. Interestingly, the impact of self-efficacy on actions is moderated by the entrepreneur’s experience level, measured both in years and past asking experience.

The potential of the ask as the basic mechanism for entrepreneurial actions is explored. Based on the findings, the authors offer new and fertile insights by linking psychological traits to entrepreneurial actions, causal and effectual logics and entrepreneurial expertise development.