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The transitional challenges to delivering a green growth economy, particularly for small- and medium-sized enterprises (SMEs), presented by the twin concerns of climate and biodiversity are considerable. This chapter examines the UK case, where extensive public and private investment is required, in combination, to deliver the UK Government’s desired green growth enabled by green innovation and business transition towards environmentally positive business models. The chapter draws on a contemporary literature review and qualitative interview evidence from UK financiers, entrepreneurial innovators and policymakers. We examine how they influence the emerging UK green finance escalator that relates to providing finance for green enterprise from an initial idea through to commercialisation, scaleup expansion and maturity. The findings suggest that this green transition requires a clear SME finance roadmap to deliver coherent public policy and regulation and sufficient knowledge of the environmental risks and opportunities presented. We provide a blueprint framework that can provide the finance for net zero and, beyond this, the wider environmental changes needed for a sustainable green economy transition.

To deliver net zero, this chapter demonstrates the importance of linking different levels of analysis. Macro concepts like Net Zero need to be operationalised at meso- and micro levels so that individual firms, and the ecosystems they operate in, make the required changes to reduce carbon. However, such change is difficult to achieve because of the scale of activities involved. We draw on the manufacturing case study of C Brandauer & Co Ltd to reveal how they successfully pursued Net Zero and then went on to embed change in their supply chain. We also highlight the key role of a transformational leader to sustain purpose-driven change, a leader brave enough to share core knowledge with local competitors. The authors introduce the term ‘sectoral transformation’ to capture multi-level change within the geographical area of the West Midlands. The chapter finishes with policy implications so that more SMEs can follow this agenda for change, and so that Net Zero becomes a much-needed reality, not just a policy ambition.

Managerial accounting has traditionally played an important role in analyzing data, estimating performance, and offering suggestions. Modern management accountants face evolving expectations, such as contributing strategically to long-term goals and communicating information using visualizations. We specifically focus on how managerial accounting courses and textbooks should integrate data analytics to better prepare accounting students for the current working requirements. This study presents survey findings encompassing perspectives from 23 accounting professors and 46 practitioners. The survey revealed a prevalent endorsement for data analytics integration, with 91% of practitioners and 78% of professors advocating for inclusion. Specifically, 64% of professors support substantial integration compared to 36% of practitioners. About 25% of both groups believe in discussing data analytics in every management accounting topic if not deeply integrated. This study significantly contributes to accounting education literature by combining insights from educators and practitioners regarding the inclusion of data analytics in management accounting. While professors offer guidance on essential materials and practices, practitioners enrich the discussion with practical, workplace-relevant techniques.

This research explores the provision of monitoring, mentoring and nurturing in a government venture capital (GVC) entrepreneur development programme and how these activities might create value for high potential startups (HPSUs).

A qualitative in-depth case study pursued the research question – how does GVC entrepreneur development programme provision of non-financial monitoring, mentoring and nurturing create value for HPSU businesses? The paper uses quasi-random sampling of case entrepreneurs selected from publicly available lists of HPSUs and interviews with entrepreneurs, employees and co-founders, in tandem with reviewing HPSU documentation.

Findings highlight monitoring, mentoring and nurturing create value for HPSU entrepreneurs, and that GVC entrepreneur development programmes offer greater value to HPSUs than GVC investment alone. Programme activities build capacity by skills acquisition, access to a variety of external experts in non-technical business functions plus national and international private VC networks.

This study provides evidence that robust monitoring, mentoring and nurturing activities of a GVC entrepreneur development programme creates entrepreneur readiness for private investor engagement.

This research highlights the influence of monitoring, mentoring and nurturing activities on HPSU entrepreneurs embedded in a GVC entrepreneur development programme. HPSUs seem better prepared for investor interactions by considering “non-monetary needs” in their funding strategies.

The findings illustrate how a GVC entrepreneur development programme can positively impact GVC-entrepreneur influence and outcomes. In offering an in-depth case study of better practice, we extend prior literature on how GVCs can help bridge the equity gap by providing value adding non-financial supports, without creating a false VC market where GVCs crowd out private investors.

This study explored the relationship between employees' cognitive capabilities and firm performance by exploring the moderating role of decision-making style and the mediating effect of knowledge creation. Understanding the role of cognitive capabilities in value creation is crucial for human resource management to achieve the anticipated organizational performance.

Structural equation modeling, cognitive skills theory, cognitive skills acquisition theory and a knowledge creation framework were applied.

The first finding suggests that only A-shaped skills predict higher knowledge creation, while T-shaped skills do not. Second, knowledge creation predicts higher financial performance and a lower level of financial uncertainty. Third, T-shaped skills have no indirect effect on financial performance or financial uncertainty. Fourth, A-shaped skills exerted significant indirect effects on financial performance and uncertainty. Fifth, the rational decision-making style did not moderate the link between knowledge creation and financial performance, as opposed to the intuitive decision-making style.

A review of existing research indicates a lack of studies examining the effect of cognitive skills on organizational outcomes and contingencies under which cognitive skills lead to superior outcomes. This study advances research on T-shaped and A-shaped skills and knowledge creation by empirically exploring their interrelationships with financial performance. Managerial implications and suggestions for future research are also highlighted.

Drawing on panarchy theory and adaptive cycles, this study aims to investigate the role of reorganisation capabilities on firms’ supply chain resilience. The conceptual model underpinned by panarchy theory is tested in the agrifood supply chains disrupted by a geopolitical crisis and faced with material shortage. The study considers circularity as a core reorganisational capability and measures its interplay with two other capabilities: new product development and resource reconfiguration capabilities to achieve supply chain resilience.

A quantitative research design is followed to test the relationships between circularity capabilities, resource reconfiguration capabilities, new product development capabilities and supply chain resilience. A cross-sectional survey is applied to a sample drawn from food manufacturers who are dependent on wheat and sunflower oil as raw material and who are faced with material shortages in the aftermath of a geopolitical crisis. Measurement models and hypotheses are tested with the partial least squared structural equation modelling (PLS-SEM) based on 324 responses.

The results show that new product development and resource reconfiguration capabilities fully mediate the relationship between circularity capabilities and supply chain resilience. In other words, the food producers achieved supply chain resilience in response to agrifood supply chain disruption when they mobilised circularity capabilities in combination with new product development and resource reconfiguration capabilities.

The findings suggest that producers in the agrifood industry and even those in other industries need to develop circularity capabilities in combination with new product development and resource reconfiguration capabilities to tackle supply chain disruptions. In a world that is challenged by geopolitical and climate-related crises, this means leveraging 3R practices as well as resource substitution and reconfiguration in new product development processes.

The study explores the release and reorganisation phases of adaptive cycles in a panarchy by analysing the interplay between different capabilities for building supply chain resilience in response to disruptions challenging supply chains from higher levels of the panarchy. The results extend the theoretical debate between circularity and supply chain resilience to an empirical setting and suggest the introduction of new variables to this relationship.

The rapid rise of Islamic crypto assets, underpinned by blockchain technology, has introduced a novel dimension to the Islamic financial landscape, raising questions about their potential as safe havens within emerging Islamic economies. However, the opportunities and challenges associated with this phenomenon remain insufficiently explored. In this context, this study aims to empirically investigate the extent to which blockchain technology can establish Islamic crypto assets as safe havens in equity markets within Islamic economies.

This study addresses the need for rigorous empirical analysis to understand the dynamics between Islamic crypto assets and stock markets in emerging Islamic economies, focusing on the transmission of volatility. While the evolving nature of the Islamic financial sector demands reliable data, the reliance on the most available data offers insights into the expected future trends in this emerging field. The research specifically focuses on three essential assets in the Islamic financial portfolio: OneGram Coin and X8XToken, both backed by gold and MRHB DeFi, an Islamic DeFi asset lacking gold backing. These crypto assets are compared with corresponding assets in seven stock markets of emerging Islamic economies. Using daily log returns of the Islamic crypto assets from various sources and seven Islamic stock indices. The data covers the period from December 27, 2021, to December 28, 2022, capturing the fluctuations in Islamic stocks and cryptocurrency markets during the post-COVID-19 era. This research uses advanced econometric techniques, including pairwise dynamic correlation and the DCC GARCH model.

The findings indicate that Islamic crypto assets exhibit distinct characteristics, with lower volatility and low correlations compared to their conventional counterparts in non-Islamic contexts. This outcome suggests that these Islamic crypto assets could potentially serve as safe havens within Islamic stock markets, offering valuable insights for various stakeholders, including investors, governments and policymakers.

The findings are based on a specific set of Islamic crypto assets and may vary with a different selection. Market dynamics can also influence the relationships observed. Nevertheless, the outcomes provide valuable insights for investors, policymakers and researchers interested in the intersection of Islamic finance, cryptocurrency and technology.

In essence, this research not only unveils the potential of Islamic crypto assets as stabilizing forces but also delineates a trajectory for subsequent research endeavours within the realm of emerging Islamic Fintech, elucidating the challenges, opportunities and benefits that lie therein. With a discerning eye on circumventing the pitfalls entrenched within conventional crypto finance, this study contributes to a heightened comprehension of the transformative role that Islamic crypto assets can assume, ultimately enriching the financial resilience of Islamic economies.

The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance in the transformation of sustainability accounting, reporting and assurance.

This research uses a systematic literature review, following the Scientific Procedures and Rationales for Systematic Literature Review protocol and uses various bibliometric and performance analytical methods. These include annual scientific production analysis, journal analysis, keyword cooccurrence analysis, keyword clustering, knowledge gap analysis and future research direction identification to evaluate the existing literature thoroughly.

The analysis reveals significant insights into the transformative impact of digital technologies on sustainability practices. Annual scientific production and journal analyses highlight key contributors to the adoption of digital technologies in sustainability accounting, reporting and assurance. Keyword cooccurrence analyses have identified key themes in sustainability accounting, reporting and assurance, highlighting the transformative role of digital technologies such as artificial intelligence (AI), blockchain, Internet of Things (IoT) and big data. These technologies enhance corporate accountability, transparency and sustainability by automating processes and improving data accuracy. The integration of these technologies supports environmental, social and governance (ESG) reporting, circular economy initiatives and strategic decision-making, fostering economic, social and environmental sustainability. Cluster-by-coupling analyses delve into nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures ESG data and AI enhances life cycle assessments and reporting authenticity. In addition, digital transformation impacts environmental performance, big data optimizes resource use and edge computing improves eco-efficiency. Furthermore, this study identifies avenues for future research to advance the understanding and implementation of digital technology in sustainability accounting, reporting and assurance practices.

Academically, this research enriches the understanding of how digital technologies shape sustainability practices and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation of these technologies, ensuring alignment with global sustainability goals.

This study offers a detailed analysis of the performance and intellectual framework of research on implementing digital technology in sustainability accounting, reporting and assurance. It highlights the evolving research landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals.

The aim of this paper is to provide a review of state-of-the-art literature on information sharing in the context of African perishable agri-food supply chains (AFSCs). In doing so, the authors hope to stimulate further research and advance both theory and practice on African perishable AFSCs, which is a relevant, but under-investigated context.

The authors’ systematic literature review covers a period of 21 years (2000–2021). After providing the bibliometric and methodological insights related to this sample of literature, the authors provide a detailed analysis and discussion of the key aspects of information sharing in African perishable AFSCs, based on a review framework grounded in the information sharing literature.

The authors’ review revealed that information sharing in African AFSCs is still in its nascent stage. Findings are based on four themes of (1) why share information (mainly to gain market access), (2) what information is shared (price and market information) (3) how it is shared (still traditional communication, with limited adoption of digital technologies?) and (4) antecedents, drivers and barriers (technology adoption and socio-economic background of Africans).

This paper outlines a research agenda for advancing the theory on information sharing in AFSCs. Furthermore, the review highlights the importance of context, supply chain structure, relationships, product characteristics and culture in studying AFSCs.

A review on information sharing in African perishable AFSCs does not appear to exist in operations and supply chain management (O&SCM) and agribusiness journals.

The business angels market dramatically changed the modus operandi and nature of business angels’ activity, evolving from lone investors to angel groups managed professionally. This paper aims to analyze the impact of angel perceived career development on angel satisfaction and, consequently, on their intention to continue investing.

A model was tested through covariance-based structural equation modeling (SEM) using AMOS based on data collected from 336 business angels from seven European countries.

The results highlight that: the perception of personal development is a decisive factor in pursuing the career of business angel; personal development has a higher explanatory power in angel career development than fostering innovation; and the perception of career development has positive impacts on angels’ job satisfaction and reinvestment intention. The paper ends with implications and guidelines for angels, gatekeepers and entrepreneurs, which may increase satisfaction with the angel experience and contribute to enriching business angel work.

Cross-sectional self-reported data were used to analyze the results of this study.

To paper extends the body of knowledge of business angels’ perceived career development, with implications for business angels, which may increase satisfaction with angel experience and, therefore, contribute to enhancing business angels’ activity. Thus, this study provides a consistent reference for forthcoming studies regarding the career of business angels and their relationship with entrepreneurs.