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This paper aims to accelerate the development of natural capital accounting via an early report of farm accountants responses to prototype natural capital accounts. The authors test an approach to co-development with this important group who are both preparers and users of natural capital accounts but are not presently included in the research or development of natural capital accounting.

Seven practicing farm accountants and three accountants with an interest in this area were interviewed to gather responses to prototype farm natural capital accounts and make changes to improve the clarity, relevance and usefulness of the accounts. The paper calls for more work in participatory co-development to speed up the development and implementation of natural capital accounting.

The authors found that all participants were supportive of the concept of natural capital accounting and the consideration of agricultural ecosystems as assets of a farm business. Most participants could interpret the accounts and saw them as useful and important to improve sustainability outcomes. Participants highlighted the need for 1) the development of reliable, consistent valuation methods that resist manipulation; 2) natural capital accounting to be affordable and provide value to users; and 3) farmers to be supported to apply and report the methods for different objectives and contexts.

Since agriculture is a significant source of greenhouse gas emissions and changes to natural capital in the economy, information included in natural capital accounts of farm businesses is important to inform policy as well as farm management decisions. This research reveals strategies for policy makers to accelerate the supply of this information to enable market and other incentives to address urgent issues related to sustainability. Results of this study are from a limited sample of well-informed individuals and are thus preliminary. However, they highlight the need (and opportunity) to further co-design natural capital accounts in agriculture with farm accountants.

Farm accountants are important stakeholders in the development and implementation of natural capital accounting processes and systems, yet they are currently excluded from the science and standard-setting processes underpinning natural capital accounting. Co-development represents a fundamental shift in how the science around natural capital accounting is done and is an important step towards creating a more transdisciplinary approach to working with users. The authors show how users can be involved in developing natural capital accounting methods, standards and reports.

Natural capital accounting is a promising method to help reverse sustainability problems, if it is co-developed with stakeholders to be useful and useable.

To the best of the authors’ knowledge, this research is the first to report on farm accountants’ perceptions of natural capital accounts in agriculture and to present a case study of co-developing natural capital accounts with farm accountants.

Business schools play a significant role in providing individuals with the ability to adapt to constantly changing environments. Such agile organizations require deans who, as leaders, possess the knowledge and attributes of astute and responsible executives. In this regard, the measurement of the attributes of leadership paves the way for evaluating a leader’s options process. In this study, we measure the attributes of leadership to pave the way for evaluating a leader’s decision-making process.

The rich data included the opinions of 93 university professors from seven countries: Iran, India, China, France, the UK, Canada and the USA. In appraising the responses, the authors considered the nationality and the development level of each participant’s country and continent. In this study, the authors developed an online questionnaire based on the best-worst method (BWM). By performing a one-way analysis of variance (ANOVA), the authors also determined the significant statistical differences of the scientific communities through the lenses of authentic leadership, leader-member exchange and social identity and leadership.

The results provide evidence of transparency, measured as the most important criterion for leading a business school, i.e. knowledgeable deanship. Furthermore, the findings reveal a meaningful difference between developed and developing countries in the context of an authentic leadership pillar.

This paper contributed to the literature in five major ways as follows: The authors investigated the attitudes of scientific communities from different countries, business schools, BWM, dean selection and leadership evaluation.By means of the BWM, the authors measured the criteria culminating in the selection of a knowledgeable leader for a business school.The authors compared and contrasted the attitudes of scientific communities in developing countries vis-à-vis those in developed ones.The authors addressed the differences and similarities among countries in relation to the selection of a knowledgeable business school leader.The authors provided beneficial insights by addressing the different perspectives of researchers on the weights of the criteria involved in the selection procedure for a business school dean.

Unlike well-documented market or behavioral uncertainty, patent uncertainty has been significantly under-explored in the field of international entrepreneurship. Drawing on an institution-based view of strategy, this study investigated Netac, a Chinese knowledge-based international new venture (KINV), which was facing uncertainty over patents in China and the US. The aim was to address two questions: (1) how does patent uncertainty emerge in the context of KINVs? And (2) how can KINVs navigate patent hazards by interacting with national patent institutions?

A longitudinal single-case study approach was adopted as the most appropriate method for exploring novel business phenomena and dynamic processes.

Results suggested that a KINV can adopt strategies to build a unique identity and so better conform to the expectations of institutions that ultimately decide on patent validity. Strategies may involve building institutional awareness, amplifying mass media effects, and strategically managing the intellectual property and socio-emotional tensions between China and the US.

This study introduced the notion of patent uncertainty into research around international new ventures, highlighting how this type of uncertainty in the advanced technology sector can affect the end-product and patent licensing opportunities of KINVs. It also explored the institution-based view of company strategy in the internationalization process by emphasizing interactive institutional mechanisms, and the role of an organization’s identity when interacting with institutions. The study enriches the literature on institutional theory and organizational identity, and also suggests solutions for firms dealing with efforts by competitors to invalidate patents.

The purpose of this paper is to focus on managing the risk of fraud in commercial letters of credit (LC) in Bangladesh involving three parties: the seller, the buyer and the bank. It addresses the severity of LC fraud, the banks’ actions when detected and the preventive measures the relevant parties can adopt.

This research uses doctrinal and qualitative methods to propose strategic actions that benefit buyers, sellers, banks, legal professionals and judges. The study aims to explore the modus operandi used by fraudsters through thematic analysis.

The study’s findings reveal that LC fraud has escalated to a concerning level, posing a significant threat to the economic stability of Bangladesh. Measures must be taken to mitigate this risk and safeguard the country’s financial integrity. To effectively combat the risk of LC fraud, the updated version of UCP must include specific and detailed guidelines on LC fraud. This study recommends preventative measures that all parties involved must take to reduce the likelihood of fraud significantly.

Due to a lack of LC experts, the participant sample for the study in Bangladesh was limited. Nevertheless, most banking participants were highly distinguished and held the Head of Trade Finance Department position in commercial banks. A few academics and legal practitioners with LC expertise also participated in the study.

It provides cutting-edge solutions to effectively handle LC fraud risk and provides proactive measures to prevent it.

The purpose of this paper is to demonstrate the erosion performance of coated and uncoated surfaces of glass fibre-reinforced polymers (GFRP) wind turbine blade material using Taguchi's approach. Taguchi's array (L25) optimized erosion wear by varying three parameters: impact velocity, impact angle and run time across five levels.

The studies were carried out using a whirling arm rig tester with an impact velocity range of 30–70 m/s (metre per second), an impact angle of 0–90 degree and a run time of 30–90 min. Salt water is used as an erosion agent to replicate the offshore environment. Taguchi's method was used to optimize the process parameters.

The results showed that erosion is less on the coated surface than on the uncoated surface. When compared to other factors, impact velocity was determined to be the most dominant, whereas run time was the least dominant. In addition, GFRP wind turbine blade material exhibits a ductile erosion process. Furthermore, in all experimental trials less erosion was observed on coated surfaces as compared to uncoated surfaces.

Few researches have been done using different design of experiment techniques to optimize the erosion wear response of uncoated GFRP materials and coatings based on polyurethane. Furthermore, mechanism of the erosion and morphology of both surface conditions was investigated using scanning electron microscopy, X-ray diffraction, energy dispersive X-ray spectroscopy testing and Minitab software.

This study aims to examine the unique lived experiences of international graduate students in light of COVID-19 and the recent sociopolitical climate in the USA (e.g. Black Lives Matter movement, protests against anti-Asian hate crimes and gun violence).

The authors used an exploratory qualitative design embedded within a constructivist/interpretivist paradigm. A total of 31 international health service psychology graduate students completed an online survey, 17 of whom participated in a 60-min one-on-one semi-structured interview.

Participants reported facing a range of difficulties (e.g. travel ban/inability to spend time with family, visa-related concerns, racism, decreased support) during the global pandemic and the recent sociopolitical climate in the USA. A total of 48 themes were identified and organized into six domains: COVID-19-related stress and worry, experiences of racism/discrimination, coping mechanisms, support received, recommendations for programs and higher learning institutions and advice for other international graduate students.

The recent sociopolitical climate in the US exacerbated some of the preexisting inequities for international graduate students due to their international student status and the global pandemic. Although few in number, students also spoke about some positive changes as a result of these major historical and political events. Implications for graduate education, clinical practice and policymaking are discussed.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

This study aims to define a “technological statecraft” concept to distinguish tech-based measures/sanctions from an array of economic measures ranging from restrictions of rare earth elements and natural gas supplies to asset freezes under the wider portfolio of economic statecraft. This concept is practically intended to reveal the USA’s “logic of choice” in its employment of technology as an efficient instrument to deal with China in the context of the great power rivalry.

This study follows David A. Baldwin’s statecraft definition and conceptualization methodology, which relies on “means” rather than “ends.” In addition to Baldwin and as an incremental contribution to his economic statecraft analysis, this study also combines national political economy with statecraft analysis with a particular focus on the utilization of technological measures against China during the Trump administration.

The US rationale for choosing technology, namely, emerging and foundational technologies, in its rivalry against China is caused at least by two factors: the nature of the external challenge and the characteristics of the US innovation model based largely on radical innovations. To deal with China, the USA practically distinguished the role of advanced technology and followed a grammer of technological statecraft as depicted in the promulgated legal texts during the Trump administration.

Despite a growing volume of literature on economic statecraft and technological competition, studies focusing on countries’ “logic of choice” with regard to why and under what conditions they choose financial, technological or commodity-based sanctions/measures/controls are lacking. Inspired from Baldwin’s account on the “logic of choice” from among alternative statecrafts (i.e. diplomacy, military, economic statecraft, and propaganda). This study will contribute to the literature with a clear lens to demonstrate the “logic of choice” from among a variety of economic statecraft measures in the case of the US technological statecraft toward China.