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Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim of this paper is to conduct a scoping review to synthesise the accounting literature related to the chocolate industry and sustainability and develop a research agenda for accounting scholarship.

The scoping review followed Arksey and O’Malley’s (2005) five-stage framework for a scoping review. Nineteen accounting journals were searched for literature on “chocolate OR cocoa AND sustainability” from 2000 to 2023. A total of 171 papers were identified through the search, of which 18 were deemed relevant and included for thematic analysis. The themes are analysed using a conceptual framework on accountability.

Analysis of the relevant literature revealed three distinct perspectives on sustainability in the chocolate industry. These include critique on the problems related to top-down accountability approaches in the chocolate industry; that accountability mechanisms have fallen short in managing sustainability challenges; and that sustainability interventions are driven by profit motives. The themes further reveal a lack of accountability in the industry for marginalised voices.

The scoping review methodology used in this study offers insights into the diverse perspectives on sustainability in the chocolate industry. This research adds valuable knowledge to the field by uncovering nuanced issues around accountability and sustainability and highlighting the need for future research for accountability for sustainable chocolate production.

Fear of Missing Out (FOMO) is characterized by anxiety over potentially missed experiences, while Joy of Missing Out (JOMO) embraces contentment in opting out of social engagements. Drawing on cognitive appraisal theory, this study aims to investigate how FOMO and JOMO appeals influence pride, gratitude and purchase intention while considering the impacts of age and social comparison orientation.

Three experiments examined the impact of FOMO (Study 1), JOMO (Study 2), and comparison between FOMO and JOMO (Study 3) on pride, gratitude and purchase intention. Moderated-moderated mediation models were also tested to assess the roles of age and social comparison orientation (SCO).

FOMO appeals tend to boost feelings of pride, while JOMO appeals promote gratitude, both of which result in a higher likelihood of making a purchase. The effect of FOMO appeal on purchase intention via pride is stronger among younger consumers with high SCO. In contrast, the impact of JOMO appeal on purchase intention via gratitude is higher among older consumers with low SCO.

Understanding the nuances of different advertising appeals and their effect on consumer emotions (e.g. pride and gratitude) and purchase intention can inform marketers and advertising agencies in crafting more targeted and effective advertising campaigns that resonate with diverse consumer segments.

This study adds to the consumer emotion literature and generational research by emphasizing the role of emotions and age in shaping consumer responses to advertisements.

The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this paper aims to illustrate how the Poetics can be referenced as an allegorical device in the design of culture-building strategies and interventions.

This exploratory paper examines Aristotle’s “Poetics” and the range of creative expression this literature provides as a conceptual design framework for the development of a culture map in creating a distinctive organisational mythology. The Poetics articulates an Aristotelian perspective on theatre which infuses itself as a new language in offering structural and archetypical plot devices in the development of an organisational narrative.

Findings from this explorative study can provide a creative roadmap to culture practitioners and leaders, to be used as a determining reference point in developing culture maps and change management interventions.

Poetics has its detractors, notably Bertolt Brecht and Augusto Boal. Boal examines how Poetics promotes a narrative that suppresses free thinking and encourages a cult of feudal personality, therefore encouraging industrial and cultural oppression, which he rebelled against through the development of his “Theatre of the Oppressed”. This new kind of theatre discarded the Aristotelian model of thinking. Ideas proposed in the Poetics may also lend verisimilitude to the propagation of obsessive consumerism through the definitive symbolism it offers in the development of institutionalised personality cults.

The Poetics as a creatively driven reflexive study provides a forward movement in the study of culture design templates. Its definitive allegorical devices and metaphors act as action principles through which an enterprise culture and its value system can be examined and developed.

This largely conceptual study aims to draw from the author’s experience of conversations with Svalbard’s educators, lessons for international higher education institutions’ engagement with climate change education and thinking for non-specialists.

In situ discussions with Svalbard’s educators informed the theoretical work of the author towards the development of conceptual conclusions. The theoretical frame used – “Red Biocentrism” – draws on both radical left and green thought to posit an emplaced, materialist understanding of author’s, participants’ and place’s intra-related contributions.

That, insofar as universities represent nodes in an ethical ecology, they have a capacity to realise that which is obvious in Svalbard – their role as embassies for their learning places, generative of spokespeople or ambassadors.

There is sparse published research into the work of Svalbard’s climate educators, as a pedagogical project undertaken under such extreme and rapidly changing environmental conditions. This study represents the first to reflect on what can be learnt from the educators of Svalbard by Universities elsewhere.

This systematic literature review examines the domain of sports sponsorship involving controversial industries. We delve into the shared patterns, differences and overarching themes prevalent across various dark consumption industries (i.e. alcohol, food and beverages high in fat, salt and sugar, gambling and tobacco).

This study systematically reviews research on controversial sports sponsorships (CSS). Literature searches in Web of Science and Scopus, and additional searches in reference lists resulted in a total of 90 publications meeting the inclusion criteria, which can be grouped into three research clusters: prevalence, impact and (in)appropriateness of CSS.

This review revealed a high prevalence of so-called controversial sponsors in sports, particularly in – but certainly not limited to – soccer. Especially gambling sponsorships have become more prominent in recent years. Ethical concerns surfaced since CSS are positively related to attitudes, preferences, purchase intention and consumption, potentially causing health-harming consequences for children and adults.

This study provides scholars and practitioners with insights to advocate for policy measures curbing CSS.

In light of the identified research gaps, we propose a research agenda to particularly investigate causal relationships between exposure to CSS and its impact by conducting longitudinal and experimental research. Additionally, we propose to establish a consumer-centered framework for processing CSS.

The study investigated the impact of perceived corporate social responsibility (CSR) on employees' turnover intention in professional team sports organizations, focusing on employee identification and co-production’s role in this context.

Data were collected from 225 employees in professional team sports organizations, with analysis conducted via partial least squares structural equation modeling (PLS-SEM).

The results indicated that perceived CSR negatively impacted turnover intention. Employee identification mediated the relationship between perceived CSR and turnover intention. Moreover, co-production moderated the relationship between perceived CSR and employee identification, affecting the mediating role of employee identification between perceived CSR and turnover intention.

Prioritizing CSR offers benefits beyond improving an organization’s public image. It also plays a crucial role in enhancing internal organizational dynamics. Specifically, it helps to increase employee identification with the company, reduce turnover intentions, and promote co-production. These outcomes, when combined, lead to the development of a stronger, more cohesive, and resilient organization.

This study provides empirical evidence of the influence of perceived CSR on employee identification and behavior within professional team sports organizations. It underscores the importance of enhancing employee identification to reduce turnover intention.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

The primary objective of this research is to examine the effects of digital transformation capability (DTC) on employee turnover intention (ETI) in Jordanian universities. Based on the social cognitive theory (SCT). The study also investigates the mediated moderation role of knowledge management capability (KMC) and digital leadership (DL) in the relationship between DTC and ETI.

A survey questionnaire was used to obtain data from 384 faculty members at Jordanian universities in Jordan, and the SmartPLS4 and SPSS software were used to test the hypotheses.

The results reveal that DTC significantly mitigates ETI through providing a favourable environment for knowledge sharing and innovation. Using DL as a moderator, the results show that the relationship between DTC and ETI becomes stronger in the presence of high DL.

This research uniquely integrates SCT to explore the combined impact of DTC, KMC and DL on faculty turnover intentions at Jordanian universities. It offers novel viewpoints on retaining academic staff by implementing smart digital attempts.