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This paper aims to examine whether chief executive officer’s (CEO) information technology (IT) background can affect enterprises’ continuous green innovation (CGI).

This study uses the data of China’s listed enterprises from 2011 to 2019.

The statistical results reveal that when a company hires a CEO with an IT background, its CGI can be higher. Firm ownership, firm digitization and industry bias alter the impact of CEO’s IT background on firms’ CGI. This effect is most pronounced in non-state-owned enterprises (non-SOEs), high-digitalized enterprises and skill-biased industries, while not in SOEs, low-digitalized enterprises and labor-biased industries.

This study has practical implications, as it measures CGI of enterprises. It also points to the necessity for a CEO’s IT background to enhance CGI.

The findings provide new strategies for incentivizing sustainable development and green innovation.

To the best of the authors’ knowledge, this study is the first to discuss the association between CEO’s IT background and enterprises’ CGI. The conclusions enrich both upper echelons theory and enterprise green innovation literature.

The practical demonstrations and research which led to the preparation of this paper involved a combination of stakeholder engagement, policy debate and the practical demonstration and testing of autonomous vehicles. By adhering to a design approach which in centred on participation and human-centred engagement, the advent of autonomous vehicles might avoid many of the problems encountered in relation to conventional transport.

The research explored how a new and potentially disruptive technology might be incorporated in urban settings, through the lens of participation and problem-based design. The research critically reviews key strands in the literature (autonomous vehicles, social research and participatory design), with allusion to current case study experiments.

Although there are numerous examples of autonomous vehicles (AV) research concentrating on technical aspects alone, this paper finds that such an approach appears to be an unusual starting point for the design of innovative technology. That is, AVs would appear to hold the potential to be genuinely disruptive in terms of innovation, yet the way that disruption takes place should surely be guided by design principles and by issues and problems encountered by potential users.

The research carries significant implications for practice in that it advocates locating those socio-contextual issues at the heart of the problem definition and design process and ahead of technical solutions.

What sets this research apart from other studies concerning AVs was that the starting point for investigation was the framing of AVs within contexts and scenarios leading to the emergence of wicked problems. This begins with a research position where the potential uses for AVs are considered in a social context, within which the problems and issues to be solved become the starting point for design at a fundamental level.

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.

The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.

The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.

The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.

Decision-makers often struggle to combine advice with their own intuition. This study examines how advice-giver traits and decision-makers’ intuition influence advice uptake. We present a novel typology based on decision-makers’ trust in advice-givers and their perceived expertise.

This qualitative study uses a sample of publicly available interview data with 51 elite performers. Using inductive and content analysis, we explore the mediation between decision-makers’ intuitive competence (ability to effectively deploy intuition in interface with advice) and their autonomy (self-endorsement from past performance).

We identify four sources of advice: mentor advice, specialist advice, confidant advice and commentator advice. Drawing on instances of different sources of advice along varying degrees of trust and expertise, we propose a framework for interaction between intuitional competence and advice characteristics.

We offer a novel way of contextualising nuanced forms of advice and provide a structured typology of sources, characterised by trust and expertise. This typology and our findings help reconcile contradictions in decision-making research. Finally, we offer practical guidance for the uptake of advice.

This paper explores how risks are managed in project practice beyond formalized risk management processes by applying the lens of actuality research to project risk management.

The paper follows a qualitative multimethod research approach utilizing literature review, interviews, observations and document analysis. The paper is based on three case studies and one interview study in project organizations facing green transition challenges.

Little work exists to reveal how risk management is actually done by project practitioners, and why. Few studies report on contextual variation and consider confounding factors beyond a “one size fits all” formalized explicit risk management process, despite ample evidence that risks are managed outside the formal process. The study documents that informal and/or implicit risk management activities add significantly more value.

The paper contributes a literature review of research into the actuality of project risk management, a sense-making framework of how risks are managed in practice beyond the formal, explicit risk-management process by including informal and/or implicit risk management activities, an empirical study of risk-management practice highlighting that informal and/or implicit risk-management activities dominate in practice, a discussion of why risks are managed outside formalized, explicit process and a research agenda to enable the design of impactful project risk-management practices.