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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.

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 present article, the authors tackle the problem of IT documentation, which plays an important role in information technology (IT) project management.

They provide a simple tool based on five complementary views, which should be detailed by the project team using a classic source code management platform.

The proposed tool is open source and may be reused by any IT team in various project contexts and heterogeneous development methods.

This research provides an operational framework, which facilitates IT project management and documentation. The framework is open source and may be easily downloaded by any other IT team.

While top management teams (TMTs) play an important role in shaping firms’ strategic choices and performance outcomes, studies on green innovation have rarely considered the influence of the TMT demographics of firms and their suppliers. Drawing upon upper echelon theory, this study investigates the impact of buyer–supplier TMT misalignment on green innovation performance, along with potential moderators of this effect.

The empirical setting is Chinese-listed manufacturing firms that are present in both the Chinese Research Data Services Platform (CNRDS) database and the China Stock Market and Accounting Research (CSMAR) database. The study employs panel data regression methods on a dyadic dataset of 530 paired buyer–supplier firm-year observations over the period 2008–2019.

Buyer–supplier TMT misalignment in terms of functional background and educational level is negatively associated with buyer green innovation performance. This negative effect can, however, be mitigated by TMT tenure and long-term incentives in buyer firms.

By introducing the notion of TMT background misalignment to the supply chain, this study advances the understanding of relational TMT demographics in predicting organizational performance and extends upper echelon theory.

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.

This paper aims to describe the development and validation of the Prison Fellowship Well-being index (PF-WBI), a new quantitative tool for assessing prisoner and staff well-being within prison cultures.

The PF-WBI was developed through an iterative process of item creation, administration alongside established well-being measures and a series of data analyses. Data was collected from both staff and prisoners (n = 989) across four North Dakota prisons.

Analysis supported a four-factor structure for the PF-WBI measuring motivation/self-esteem, relationships/community functioning, hope/mood and stress-related detriments. The PF-WBI demonstrated excellent internal consistency reliability, convergent validity with established well-being measures and criterion-related validity for both staff and prisoners. Measurement invariance across staff and prisoners was also confirmed.

The PF-WBI offers a new and versatile tool for researchers and practitioners to assess staff and prisoner well-being in correctional settings. It can be used to evaluate prison cultures and the effectiveness of culture improvement efforts.