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This paper proposes a theoretical framework for the comprehensive study of business model (BM) change by taking different types of influencing factors and different levels of analysis into account (business, industry and macro-environment).

Evaluation of the added value of using the combination of three existing frameworks (the business model canvas (Osterwalder and Pigneur, 2010), Porter’s five forces framework (Porter, 1980) and PESTEL (Johnson et al., 2017)) based on semi-structured interviews with eight companies active in the European crop protection industry. The proposed theoretical framework was used to analyse several BM change situations as presented by the companies.

Our findings reveal that the study of BM change is improved when a third type of influencing factors is considered besides drivers and facilitating/hindering factors. This third type includes factors that shape cohesion between BM components or between the BM and its environment. Second, the interaction of different types of influencing factors at different levels of analysis should be considered, as this generates a comprehensive view of the BM change situation.

This paper meets the demand for a theoretical handle that results in improved and more comprehensive analysis of BM change. The proposed theoretical framework combines different types of internal (business) and external (industry and macro-environment) factors that shape a BM change and considers their interaction.

Climate change caused by an increase in greenhouse gas emissions poses a threat to species on earth. Such emissions have been caused by activities that have increased the rate at which greenhouse emissions have occurred due to the burning of fossil fuels and industrial processes in recent decades. Without urgent intervention, the ability of earth’s citizens will be irrevocably altered. Hundreds of millions of people’s lives will effectively become extremely challenging. Deaths due to starvation, lack of water, storms and flooding will increase. The magnitude of the crisis confronting humanity has resulted in means the formation of what’s known as the ‘Net Zero’ target set by The Intergovernmental Panel on Climate Change (IPCC, 2024), a United Nations body consisting of global experts on climate change in 1994. This chapter explains why climate change has occurred, what its impact may be and how intervention by governments as well as all organisations and individuals catastrophe can be avoided. There is an overview of subsequent chapters contained in this book.

In the UK, the Future Homes Standard (FHS) will be used to achieve reductions in greenhouse gas emissions by 75–80% in newly constructed houses as part of the effort to achieve net zero by 2050. This chapter explains what this means in practice through design and building of houses by a housing association and speculative housebuilder. Research carried out by the Centre for Future Homes at Birmingham City University (BCU) has enabled a deeper understanding to emerge in how technology and collaborative approaches to production by all participants engaged in the supply chain can ensure attainment of carbon emissions. Crucially, the research has incorporated analysis of the experiences of occupants of innovative houses in altering behaviour and interaction with technology including heat pumps and ventilation systems. Findings from the research will be widely disseminated to assist others in appreciating the potential for housing, built with traditional locally available labour materials to be part of the effort to arrest climate change through proactive carbon reduction.

Although the mental and physical health of students on college campuses has been under scrutiny, little has been done at the program level to assess and improve an accounting student’s overall wellbeing. This chapter describes a wellbeing program integrated into the curriculum of a small accounting program in the American Midwest. It documents the implementation steps, what was learned from the program, and how it can be used to improve both individual student wellbeing, as well as the accounting program as a whole. Integrating a concern for student wellbeing into our accounting curriculum and creating awareness around the areas of wellbeing has been beneficial for both students and faculty. Students are able to learn about the wellbeing principles and apply them to their lives. Faculty gain insight into the lives of students and are able to understand them better. With that understanding, faculty can alter programs and approaches, which may then help with student retention, and enable students to be better ambassadors for our program and for the accounting profession.

The COVID-19 pandemic and associated restrictions created a range of potential additional stressors for families, particularly for parents living with children. This study aims to explore whether there were any differences in the mental health and emotional experiences of those living with children, and those who were not, during the pandemic and related lockdowns; and whether there were any specific risk factors associated with these mental health outcomes and emotional experiences.

Regression analyses of ten-wave repeated cross-sectional surveys between May 2020 and November 2021 on a total sample of 42,529 UK adults, which measured mental health with a range of pleasant and unpleasant emotional experiences. The interaction effects of living with children and age as well as marital status were tested.

During the pandemic, individuals who were living with children were more likely to feel hopeful (OR: 1.1) and grateful (OR: 1.163), less likely to feel hopeless (OR: 0.918) and lonely (OR: 0.799), while more likely to feel guilty (OR: 1.185), unprepared (OR: 1.195) and pressurised (OR: 1.14), than those not living with children. More nuanced findings and diverse emotional experiences were also found in people of different age groups and marital statuses.

This study has highlighted that being parents and living with children could be important factors of emotional distress, especially during the special circumstances of the pandemic and lockdowns, drawing on the large-scale national data.

Implementation of initiatives intended to achieve net zero will require very considerable investment. Whilst there are undoubted potentially immense benefits that will result from the transition to an economy that is based around the principles of net zero, all governments recognise the dilemma of making announcements necessitating spending many billions on this objective. This chapter examines the economic logic underpinning the quest to deal with the calamitous consequences of implementing measures essential to reduce emissions causing global warming. Using the UK as an exemplar, the political challenge and consequences of implementing economic changes required to produce net zero is considered. As is described, short-term expediency is frequently adopted as a way to avoid making difficult decisions to achieve not only long-term economic gain but almost universally regarded as essential to arrest the dire consequences that will befall future generations if immediate and urgent action is not taken. Drawing on previous research justifying the need to act now, this chapter potentially examines ways for governments to derive additional revenue, most particularly carbon taxes and emissions-trading schemes (ETS) as a way to fund investment in net zero through capital investment. As analysis of contemporary events suggests, the urgency of intervention all too frequently becomes a casualty of the need by political parties to avoid confronting tough choices by postponing such decisions.

Air pollution poses a significant global threat to both human health and environmental stability, acknowledged by the World Health Organization as a leading cause of non-communicable diseases (NCDs) and a notable contributor to climate change. This chapter offers a comprehensive review of the impacts of air pollution on health, highlighting the complex interactions with genetic predispositions and epigenetic mechanisms. The consequences of air pollution to health are extensive, spanning respiratory diseases, cardiovascular disorders, adverse pregnancy outcomes, neurodevelopmental disorders, and heightened mortality rates. Genetic factors play a pivotal role in shaping individual responses to air pollution, influencing susceptibility to respiratory illnesses and the severity of symptoms. Additionally, epigenetic changes triggered by exposure to pollutants have been linked to respiratory health issues, cancer development and progression, and even transgenerational effects spanning multiple generations. As countries, including the UK, pursue ambitious targets for reducing emissions, ongoing research into the complex interplay of air pollution, genetics, and epigenetics is essential. By unravelling the underlying mechanisms and advancing preventive and therapeutic strategies, we can protect public health and promote sustainable environmental practices in the face of this pervasive global challenge.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

This chapter aims to:

Outline the growth of, and rationale for, digital games as a platform for delivering positive psychological intervention and as an educational tool.

Discuss the state of current applications, evidence, and research directions regarding digital games and examine their current and potential applications in the field of positive psychology.

Examine the use of digital games via a case study.

Assess the key challenges facing the use of digital games for applications in positive psychology.

This study aims to investigate the effect of regulatory pressure on discretionary capital management measured with the discretionary loan loss provisions (DLLP) in public (PuBs) and Private (PrBs) banks in Tunisia. Three variables are used to proxy the regulatory capital constraints: (1) the change in capital requirements, (2) the beginning of the year capital ratio (3) and the end of year adjusted capital ratio.

To address our objective, we provide in a first step the DLLP estimation as done by Shantaram and Steven (2021). Then, in a second step based on hand-collected panel data on the 12 commercial Tunisian banks, linear dynamic model with interaction variables is conducted to discriminate between PuBs and PrBs behavior. The generelized method of moment (GMM) estimation is applied to show if the PuBs and PrBs behave differently to regulatory capital pressures. For robustness check, the discriminant analysis and the nonlinear probit and logit models are considered in a third step.

The three capital constraints affect differently the discretionary behavior of Banks. First, an increase in capital requirements makes PrBs under pressure to reduce their DLLP, which is not the case for PuBs. Second, a low capital ratio at the beginning of the year makes strong pressure on PuBs to reduce their DLLP. Third, neither PrBs nor PuBs decrease their DLLP to improve the end of year-adjusted capital ratio. The discretionary behavior of PrBs is influenced by pressures to appear well-capitalized while the behavior of PuBs is influenced by pressure to enhance their capital positions. These results are well strengthened by the discriminant analysis and the nonlinear probit and logit model investigations.?

A few studies examined incentives based on the regulatory theory in Tunisian banks and were carried out within static linear models. Contrary to Elleuch and Taktak (2015) who tested the regulatory incentives following the publication of the (IMF, 2002), this paper tests, within linear dynamic model and nonlinear model, the effect of national prudential rules on capital management between 2006 and 2016.