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The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

This study aims to examine the combinations of internal and external knowledge flows between research and development (R&D) incumbents and start-ups in the context of open innovation. While there is a growing body of knowledge that has examined how, in a knowledge economy, a firm’s knowledge and innovation activities are closely linked, there is no systematic review available of the key antecedents, perspectives, phenomenon and outcomes of knowledge spillovers.

The authors have conducted dual-stage research. First, the authors conducted a systematic review of literature (97 research articles) by following the theories–contexts–methods framework and the antecedent-phenomenon-outcomes logic. The authors identified the key theories, contexts, methods, antecedents, phenomenon and outcomes of knowledge spillovers between R&D-driven incumbents and start-ups in the open innovation context. In the second stage, the findings of stage one were leveraged to advance a nomological network that depicts the strength of the relationship between the observable constructs that emerged from the review.

The findings demonstrate how knowledge spillovers can help incumbent organisations and start-ups to achieve improved innovation capabilities, R&D capacity, competitive advantage and the creation of knowledge ecosystems leading to improved firm performance. This study has important implications for practitioners and managers – it provides managers with important antecedents of knowledge spillover (knowledge capacities and knowledge types), which directly impact the R&D intensity and digitalisation driving open innovation. The emerging network showed that the antecedents of knowledge spillovers have a direct relationship with the creation of a knowledge ecosystem orchestrated by incumbents and that there is a very strong influence of knowledge capacities and knowledge types on the selection of external knowledge partners/sources.

This study has important implications for practitioners and managers. In particular, it provides managers with important antecedents of knowledge spillover (knowledge capacities and knowledge types), which directly impact the R&D intensity and digitalisation driving open innovation. This will enable managers to take important decisions about what knowledge capacities are required to achieve innovation outcomes. The findings suggest that managers of incumbent firms should be cautious when deciding to invest in knowledge sourcing from external partners. This choice may be driven by the absorptive capacity of the incumbent firm, market competition, protection of intellectual property and public policy supporting innovation and entrepreneurship.

Identification of the key antecedents, phenomenon and outcomes of knowledge spillovers between R&D-driven incumbents and start-ups in the open innovation context. The findings from Stage 1 helped us to advance a nomological network in Stage 2, which identifies the strength and influence of the various observable constructs (identified from the review) on each other. No prior study, to the best of the authors’ knowledge, has advanced a nomological network in the context of knowledge spillovers between R&D-driven incumbents and start-ups in the open innovation context.

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.

Horse-based tourism stands at the intersection of cultural heritage, leisure activities, and eco-friendly travel, captivating enthusiasts and researchers alike with its diverse facets and impacts. This study examines the horse-based tourism literature to provide an overview of horse-based tourism publications.

Using a systematic literature review (SLR) method, pertinent journal articles published over the past 3 decades were retrieved and analyzed. Based on the review process, 44 papers were identified and analyzed by publication year, journal distribution, research method, and lead author. Using Leximancer software, a thematic analysis was undertaken to determine the major themes of horse-based tourism.

The findings revealed a rising trend of horse-based tourism articles and the appearance of an increasing number of studies in tourism-oriented journals. In addition, it was discovered that the majority of available studies are qualitative, whereas quantitative research is few and limited.

Our research establishes a foundational resource for future studies and scholarly discourse on the multifaceted contributions of horse-based tourism.

This study can assist decision-makers in understanding the potential of horse-based tourism in the sustainable development of destinations. Moreover, it provides clear direction on implementing appropriate strategies to manage horse-based tourism.

This study distinguishes itself as the inaugural comprehensive literature review encompassing the breadth of horse-based tourism publications and research domains. By pioneering this endeavor, we not only contribute a unique perspective to the existing body of knowledge in the field but also emphasize the vital role of horse-based tourism in fostering economic and social sustainability for the countries involved.

E-commerce companies employ deceptive techniques known as dark patterns (DPs) to manipulate customer decisions on online platforms. DPs are known to annoy and generate negative emotions in the consumers, which might be detrimental to a brand. Consequently, this study examines the influence of DPs on brand experience (BE) and consumer-based brand equity (CBBE) from the lens of stimulus-organism-response theory in an e-commerce organization.

Survey data was obtained from 419 respondents who frequently make transactions on e-commerce platforms. Subsequently, the authors used partial least squares-based structural equation modeling (PLS-SEM) via the R programming language to analyze the relationships.

It was found that DPs negatively impact the BE and CBBE of an e-commerce firm. Furthermore, BE positively impacts CBBE as well as mediates the relationship between DPs and CBBE. Additionally, no significant moderating influence of shopping frequency was discovered for the relation between DPs and BE.

The study investigates the connection between DPs, BE and CBBE in a general e-commerce context. Results may differ across specialized e-commerce sectors.

The study’s insights could motivate e-commerce managers to reevaluate their use of DPs. The study could help online platforms reorganize their business strategies and adopt a customer-centric approach, which might create a long-term positive relationship with customers. The results might spark discussions over redressing customer relations after previous exploitation via DPs.

To the best of the authors’ knowledge, this study is the first to empirically assess the impact of DPs on crucial brand parameters like BE and CBBE.

While being integrated together conceptually and practically, the literature on game theory in the context of financial markets lacks a cohesive understanding. This study aims to systematically scrutinize and analyse the literature of game theory in the context of financial markets, through a systematic literature review.

A systematic literature-based approach, through the theories, context, characteristics and methodology (TCCM) framework has been applied to 97 articles, extracted and filtered from two databases, Scopus and Web of Science, for a comprehensive review and understanding of the intellectual development in the domain of game theory and financial markets.

The review highlighted the most utilitarian theories within the literature, the context of research in terms of countries and industries, four themes which characterize the literature, as well as the methodologies and research designs used in this research domain. The paper also uncovered certain essential areas that present scope for further research.

While two of the largest indexation databases have been used, some relevant articles may have been excluded due to the restriction of databases and screening criteria, which may lead to the less exploration of several facets of the domain.

Practically, the paper has implications for multiple stakeholders including traders, businesses and governments. For traders, this paper acts as a guide to entering and understanding the dynamics of financial markets. The review also covers decision-making from the perspective of firms, including venture capitalists. This paper would allow firms to understand how game theory can help influence or analyze the strategic interactions between their stakeholders in terms of information disclosure, or consumers and their behavior to stimuli from the firm’s actions.

To the best of the authors’ knowledge, this study is the first of its kind that attempts to comprehensively provide an overview of the literature on game theory in financial markets. In doing so, this study shall help assess the current state of knowledge in the said field and locate gaps in the literature to propose new research directions.

This study aims to investigate the pivotal role of leadership in fostering a health and safety (H&S) culture in Gulf Cooperation Council (GCC) countries and identify key challenges faced by these nations. The promotion of H&S culture has become increasingly crucial, with GCC leaders playing a vital role in reducing employee turnover rates by ensuring a safe and healthy work environment. Despite substantial research into issues such as the lack of training, workforce diversity and employee engagement in promoting H&S culture in the Gulf region, significant gaps remain. These gaps highlight the need for additional investigation into the impact of H&S culture, constrained by limited time and resources.

Using a content analysis method, 18 previous studies were thoroughly reviewed to identify the main themes and areas requiring further improvement.

The findings of this study suggest that enhancing the understanding and implementation of H&S practices provide significant implications for leaders and organizations in the GCC. Effective strategies to improve workplace safety and employee retention are crucial. The study underscores the necessity for GCC leaders to actively drive the H&S agenda, emphasizing that a robust H&S culture is essential for reducing turnover and fostering a safer, more productive work environment.

Despite substantial research into issues such as the lack of training, workforce diversity and employee engagement in promoting H&S culture in the Gulf region, significant gaps remain. These gaps highlight the need for additional investigation into the impact of H&S culture, constrained by limited time and resources.

The aim of this paper is to add to knowledge regarding the role of accounting in managing a crisis, specifically to show the emergence of multiple and contesting accountings and their roles in governing crises.

The empirical case concerns management of the COVID-19 pandemic in Turkey. The analysis is qualitative and based on documents.

The analysis reveals different enactments of the pandemic multiple: scientific, business, political, patient and household. Within these, accounting representations were used in contention with each other. On the one hand, efforts were made to control the pandemic by testing, quarantines, curfews and other restrictions, supported by the accounts of managerial, political and economic calculations. On the other hand, these accounts were challenged by counter accounts using medical professional calculations.

This study adds new knowledge about the role of calculations in crises by elaborating on the emergence, persistence, transformation and proliferation of accounts that enabled accountingization of the crisis. By understanding the pandemic as an object multiple, I unpack the multiplicity of accounting representations in different enactments. The study also provides new insights into discussions regarding the (in)completeness of accounting. More specifically, different enactments of the pandemic multiple were supported by the perception of completeness among the actors in their accounting representations. The study explored how accounting sustains different versions of objects that existed before accounting while simultaneously trying to relate the different versions: there were both flows and closures between the different enactments of pandemic. In contrast to the argument that the relative completeness of accounting can resolve multiple tensions and that absences trigger innovation, I observed differing interactions among accounting representations while perceived completeness became the source of managing and coordinating the object multiple. That is, accounting is not only used for coordination but also for maintaining the closeness of each enactment of the pandemic.

The purpose of this study is to investigate the roles of potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP) in driving different types of innovation practices, including process, product, marketing and organizational innovation with in the supply chain (SC). Furthermore, this study also seeks to examine the previously unexplored relationship between these SC innovation practices and supply chain risk management (SCRM).

Data were collected from 267 SC professionals working in the export manufacturing industry for hypotheses testing via structural equation modeling.

The results have found that both PACAP and RACAP positively and significantly impact on each practice of SC innovation. The results also show that each SC innovation practices such as product innovation, process innovation and marketing innovation have a positive and significant impact on SCRM except organizational innovation.

This study makes a notable contribution to the broader SC management literature, with a specific focus on absorptive capacity, innovation management and SCRM, areas where empirical research is still emerging. This study reveals that organizations trying to manage SC risk must implement sufficient SC innovation practices by enhancing their PACAP and RACAP for quick response and recovery from SC disruptions.

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.