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This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.

Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.

The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.

This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.

The text introduces the theory of integrating territorial identity into the discourse on sustainability. It stresses the importance of considering for each place the complex interaction among social, cultural, political, historical, architectural, biophysical, geological, and hydrographic factors in shaping sustainable development trajectories. Sustainable development must certainly involve environmental, social, and economic aspects in an integrated manner, but it must be “territorially desirable” in the meantime. This vision represents a fundamental paradigm for a new way of approaching the Sustainable Development Goals (SDGs) and the path to sustainability. The proposed approach acknowledges that the way of achieving SDGs cannot be implemented without any differences worldwide. Instead, it must account for the specificities of each area and territory and the compatibility of actions with the identity of places.

The UN Sustainable Development Goals (SDGs) use indicators in an attempt to foster policy integration and coherence in order to achieve transformative societal change. But the SDGs, like their predecessor Millennium Goals, have not been entirely successful in this effort. Many studies have identified continuing challenges to integrating multiple goals in this way, linked to the complex patterns of interaction between the goals and the nature of the policy systems and subsystems in which they operate. This chapter builds on the policy design literature to argue that the main aim of the SDGs is to reconcile what are otherwise incoherent policy goals and inconsistent policy instruments in a process of policy integration. This process is made more complex in the case of this kind of “super-wicked” problem in which multiple actors face time constraints across multiple policy levels, sectors and venues. It identifies four different techniques for policy integration in such policy nexuses – policy harmonization, mainstreaming, coordination, and institutionalization – and assesses their possibilities for success in the SDG case against what is possible given the nature of the nexus and the capacity of governments to deal with it. The paper contributes to the current literature on policy integration, wicked problems, and the SDGs by further conceptualizing how integrative strategies can be better designed and implemented through capacity-building efforts aimed at developing coordinative relationships within conflict-ridden, multi-actor and multilevel cross-sectoral policy domains.

This study aims to understand the association between employee emotional capital, organizational commitment and implementation of the targeted sustainable development goals (SDGs) by businesses. It explores how the various emotional competencies possessed by employees of an organization and accumulated in the form of a capital, can be utilized to ensure effective pursuit of SDG implementation by businesses.

This study is based on extensive literature exploration to identify competencies crucial for SDG attainment by a business. The conceptual model built on the same is then tested by conducting a survey on working professionals. Subsequent statistical analysis is conducted to establish the relationship as defined in the theoretical model.

The results of our analysis indicate a relationship between organizational commitment and emotional capital of the employees. In line with our conceptual framework, the statistical analysis also corroborates to the idea that emotional capital can improve the SDG attainment by an organization by influencing the organizational commitment. This study also identifies the specific emotional competencies which can play an important role in this direction.

This study connects the dots to establish a micro-meso-macro framework which can facilitate active participation of individuals and the businesses in achieving the SDGs. This study presents strong managerial and academic implications by identifying specific intervention areas which can and be focused upon by managers and academicians to focus on SDG implementation.

We examined the dynamic volatility connectedness and diversification strategies among US real estate investment trusts (REITs) and green finance indices.

The DCC-GARCH dynamic connectedness framework and he DCC-GARCH t-copula model were employed in this study.

Using daily data from 2,206 observations spanning from 2 January 2015 to 31 January 2023 this paper presents the following findings: (1) cross-market spillovers exhibited a high correlation and significant fluctuations, particularly during extreme events; (2) our analysis confirmed that REIT acted as net receivers from other green indices, with the S&P North America Large-MidCap Carbon Efficient Index dominating the in-network volatility spillover; (3) this observation suggests asymmetric spillovers between the two markets and (4) a portfolio analysis was conducted using the DCC-GARCH t-copula framework to estimate hedging ratios and portfolio weights for these indices. When REIT and the Dow Jones US Select ESG REIT Index were simultaneously added to a risk-hedged portfolio, our findings indicated that no risk-hedging effect could be achieved. Moreover, the cost and performance of hedging green assets using REIT were found to be comparable.

We first examined the dynamic volatility connectedness and diversification strategies among US REITs and green finance indices. The outcomes of this study carry practical implications for market participants.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

Drawing on prospect theory, terror management theory, and social influence theories, this study explores the phenomenon of panic buying amid the COVID-19 pandemic, namely its situational antecedents such as fear of COVID-19, increased media exposure to COVID-19-related news, and context-specific paranoia. It offers insight into the situational nature of panic buying, contrary to the purely dispositional/trait conceptualization of irrational spending, usually depicted through the phenomenon of compulsive buying.

This is a cross-sectional study. An online questionnaire was used for data collection from 621 Croatian citizens. The questionnaire features a series of validated instruments designed to measure compulsive buying, fear of COVID-19, and context-specific paranoia. The media exposure scale (MES) was also specifically developed and empirically tested for the purpose of this research.

The results suggest that individuals who exhibited greater fear of COVID-19 while also experiencing increased exposure to COVID-19-related news were more likely to engage in panic buying. This connection has remained significant even after controlling for compulsive buying tendencies, suggesting that panic buying witnessed during the coronavirus pandemic was a situational phenomenon, not strictly dispositional. This establishes the fear of COVID-19 and increased exposure to pandemic-related news content as situational antecedents to panic buying. After controlling for compulsive buying, this paper does not demonstrate a significant connection between context-specific paranoia and panic buying. Furthermore, context-specific paranoia does not mediate the relationship between media exposure to pandemic-related content and panic buying, whereas the fear of COVID-19 significantly mediates the same relationship.

This study recognizes people's panic behavior amid the COVID-19 pandemic as a byproduct of a situational, reactive process – not a psychopathological one. Furthermore, it recognizes media sensationalism and the audience's impaired capacity for rational spending as major risk factors preceding the event of panic buying.

This study proposes a novel conceptual framework of irrational spending amid crises such as COVID-19 pandemic, introducing the differentiation between the situational nature of the phenomenon (panic buying), thereby separating it from its previous dispositional operationalizations (hoarding, compulsive buying).