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The increased digital interactions in the B2B industry have enhanced the importance of customer engagement as a measure of firm performance. This study aims to map and analyze temporal and spatial journeys for customer engagement in B2B markets from a bibliometric perspective.

The extant literature on customer engagement research in the B2B context was analyzed using bibliometric analysis. The citation analysis, keyword analysis, cluster analysis, three-field plot and bibliographic coupling were used to map the intellectual structure of customer engagement in B2B markets.

The research on customer engagement in the B2B context was studied more in western countries. The analysis suggests that customer engagement in B2B markets will take centre stage in the coming times as digital channels make it easier to track critical metrics besides other key factors. Issues like digital transformation, the use of artificial intelligence for virtual engagement, personalization, innovation and salesforce management by leveraging technology would be critical for improved B2B customer engagement.

The study provides a comprehensive reference to scholars working in this domain.

The study makes a pioneering effort to comprehensively analyze the vast corpus of literature on customer engagement in B2B markets for business insights.

Wage employees enter self-employment either directly or in a staged manner and may subsequently undertake multiple stints at self-employment. Extant research on the relationship between entry modes and the persistence and outcomes of self-employment is inconclusive. This study investigates the relationship between wage employees’ initial mode of entry into self-employment and the duration of the subsequent first two stints of self-employment.

This study used a matched longitudinal sample of 9,550 employees who became majority owners of incorporated firms from 2005 to 2016.

The findings demonstrate that the initial mode of entry into self-employment matters for the first two stints at self-employment. Staged entry into self-employment was associated with a shorter first stint and became insignificant for the second stint. Staged entry into self-employment was positively related to the odds of becoming self-employed for the second time in the same firm.

Using a comprehensive and reliable dataset, the paper shifts focus from the aggregated onward journey of novice entrepreneurs (survival as the outcome) to the duration of their self-employment stints. By doing so, the paper offers insights into the process of becoming self-employed and the patterns associated with success/failure in entrepreneurship associated with self-employment duration.

This study aims to investigate how disclosures through different communication media were used by the Australian mining company Rio Tinto to manage its reputation after the Juukan Gorge Cave Blast.

Case study research was used with a focus on a single case, Rio Tinto and the Juukan Gorge incident. Data on sustainability disclosures were collected from Rio Tinto’s website, corporate reports and social media platforms (Facebook, X and LinkedIn) for the 2020 and 2021 periods. Gioia methodology was applied to analyse disclosure strategies and an extended Reputation Risk Management (RRM) framework was used as a conceptual lens.

The findings reveal a slow and inappropriate initial response from the company resulting in negative reputational consequences for the company’s senior executives. Although the company’s initial response was to avoid responsibility and mitigate offensiveness, it gradually accepted full responsibility and adopted reparation strategies such as corrective action, mortification and stakeholder engagement to rebuild its reputation. The temporal analysis suggests that Rio Tinto was “left behind” as a result of its initial response, limiting the effectiveness of its subsequent RRM strategies.

The findings of this study contribute to an improved understanding of communication strategies for managing a reputation crisis. The extended RRM framework developed in this study provides a comprehensive list of various disclosure strategies that can be used in future studies that analyse disclosure post an environmental or social incident.

The findings of the study provide insights into the effectiveness of different communication strategies when communicating to stakeholders with varied interests. This study highlights that the timing of the response is critical to restoring lost reputation and a slow response which emphasises financial stakeholders at the expense of the affected communities can be detrimental to RRM, no matter how well-intentioned subsequent strategies are.

This research focuses on a marginal stakeholder group, Indigenous people and communities. The findings offer insights to society into whether corporate strategies to manage a reputation crisis promote and support equity and inclusivity.

This study focuses on a community-based stakeholder, Indigenous groups, a context that has unique cultural intricacies and requires a transition beyond a corporate perspective on RRM.

We aim to empirically investigate the effect of affiliated banker directors (ABDs) on corporate tax avoidance. Furthermore, we conduct cross-sectional analyses on the impact of ABDs and explore the underlying mechanisms through which ABDs might influence corporate tax avoidance.

Using a large sample between 1999 and 2016, we empirically examine the impact of ABDs on corporate tax avoidance. We address the endogeneity concerns through an instrumental variable approach and robustness tests with alternative measures of ABDs and corporate tax avoidance.

Our results demonstrate that firms with ABDs exhibit lower levels of corporate tax avoidance. This negative association persists after controlling for potential endogeneity issues and is robust to alternative measures. We further document that the negative effect is stronger when firms are more bank-dependent and financially constrained. Our results indicate that ABDs limit corporate tax avoidance by strengthening corporate governance, mitigating information risks and protecting their reputational capital.

This research extends the existing literature by exploring the influence of ABDs on corporate accounting policies, particularly tax avoidance. These findings enhance our understanding of how directors’ banking experience bolsters corporate governance, information transparency and reputation, ultimately safeguarding stakeholder interests. This paper offers valuable implications for both financial practitioners and policymakers.

This systematic review of the current gender inequality issues in operations and supply chain management (OSCM) seeks to illuminate the multifaceted aspects of this issue and their various implications for the field.

Employing systematic literature review and Preferred Reporting Items for Systematic Literature Reviews and Meta-Analyses (PRISMA) methodologies, this research delves into an analysis of 238 journal articles spanning a 47-year period. The objective is to discern existing voids and put forth actionable suggestions that align with the United Nations’ Sustainable Development Goal Number 5 (SDG5) in the context of men and women, which pertains to realizing gender equality and empowering girls and women.

The results show a significant increase in published articles over the period. However, only five literature review articles were found that specifically address gender inequality in OSCM. The five common themes impacting gender inequality in this field are gender issues, mindset, transportation disparities, human resources and gender roles in OSCM, alongside sustainability, mobility and government policy intersections. The paper emphasizes the need for further research on these themes. It also suggests implications for educators, researchers, companies, OSCM departments and policymakers to achieve SDG5.

This study offers valuable insights by comprehensively reviewing and systematically analyzing the prevailing gender inequality issues within OSCM. It accentuates the significance of gender equality in OSCM, augmenting the burgeoning discourse and catalyzing concerted endeavors for gender equality.

The purpose of this paper is to examine the relationship between Managerial Competence Functional Background of Top Management Teams (FBTMT), Management Control Systems (MCS), Contextual Factors of Planning System (CFPSY) and Cashflow Management Behaviour (CFMB) in the tourism sector in Uganda.

This is a correlational and cross-sectional study utilising a sample of 211 tourism firms (tour operator firms and hotels) and using a questionnaire to enlist responses. Data are analysed using SPSS software.

Results show significant relationships between managerial competence, functional background of top management teams, management control systems, contextual factors of planning system and cashflow management behaviour. Among the independent variables, management control systems is the best predictor of cash flow management behaviour in tourism firms. It is also a significant mediator in the link between management competence and cash flow management behaviour and that between the functional background of top management teams and cashflow management behaviour.

Appropriate cashflow management behaviour of actors in operating, investing and financing activities of tourism firms can be improved through highly developed management competence, strong management control systems, utilisation of varied functional background of top management teams and enabling contextual factors of the planning system. The study operationally defined cash flow management behaviour as any management behaviour that is relevant to cash flow management in a firm's operating, investing and financing activities probably for the first time and this speaks to those financial statement analysts and other stakeholders wishing to infer cash flow management behaviours from the statement of cash flows.

As far as we are aware, no research has been done on the relationship between the cash flow management behaviour of tour operator companies and hotels in Uganda's tourism sector and the internal contingencies of managerial competence, functional background of top management teams, management control systems, and contextual factors of the planning system.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Social protection states the public-mandated (strategies and programmes) to address the vulnerability and risk among poor and near-poor households. Social protection must not only help people meet their basic needs but also contribute to the long-term well-being and broader societal goals of equity, social justice and empowerment. The role of social protection in achieving these goals has not been adequately documented. This paper examines the performance of the social protection mechanism from the perspective of the regional structural and institutional performance indicators. Social protection outlay dynamics are synthesized in the structural and institutional conducts.

A world regional comparability is made by considering the panel dataset for the time interval 1995–2020. In empirics, the unconditional and conditional ranks are constructed, and regression analyses are made subject to (1) the fiscal constraint of social protection, (2) structural performance indicators and (3) the institutional performance indicators of the targeted regions across the globe. The fully modified-ordinary least square (FM-OLS) method is used to construct the ranks.

The rank analysis demonstrates that the developed regions (i.e. Europe, Central Asia and North America) have relatively good welfare standards and fiscal capacity for social protection drives compared to the developing/underdeveloped regions (i.e. Sub-Saharan Africa and South Asia). The structural/institutional performance indicators have shown their significance in determining/utilizing their budget for social protection and maintaining welfare standards. Interestingly, most developed regions are relatively reluctant to maintain the structural/institutional performance for the determination/execution of the funds for social protection as compared to the developing and underdeveloped regions.

In policy discourse, this research suggests that governments must make some market operations to enhance their regions’ structural and institutional performance to get better outcomes of social protection spending in the form of attractive welfare standards.

Multiple studies have been done considering the social protection dynamics at nano, micro and macro levels, while this study considered the mega dataset across the globe to analyse the social protection dynamics in consideration of structural and institutional performances.

This study aims to assess financial development and debt status impact on energy efficiency in Nigeria as a developing economy.

This study combined the autoregressive distributed lag (ARDL), fully modified ordinary least squares and canonical cointegration regression analytical methods to estimate the parameters for energy efficiency policy recommendations. Secondary data between 1990 and 2020 were used for the analysis.

The result confirms the long-run nexus between energy efficiency, financial development and total debt stock. Furthermore, the ARDL estimates for this study’s key variables show that financial development promotes energy efficiency in the short run but hinders long-run energy efficiency. Total debt stock limits energy efficiency in Nigeria in short- and long-run periods.

The limitation of this study is that the scope is limited to Nigeria as a developing economy. The need to support energy efficiency projects is a global call requiring cross-country analysis. Despite this study’s focus on Nigeria, it provides useful insights that can guide energy efficiency policy through the financial sector and debt management.

The financial sector must ensure the availability of long-term credit facilities to clean energy investors. The government must maintain a sustainable debt profile to pave the way for capital expenditure on clean energy projects that promote energy efficiency.

The environmental consequences of energy intensity are being felt globally, with the developing countries most vulnerable. The cheapest way to curb these consequences is to promote energy efficiency to reduce the disastrous effect. Driving energy efficiency requires investment in energy-efficient technology but the challenge for developing economies, i.e. Nigeria’s funding, remains challenging amid a blotted debt profile. This becomes crucial to investigate how financial sector development and debt management can accelerate energy-efficient investments in Nigeria.