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The purposes of this paper are to explore accounting talk events and to contribute to the literature by presenting a model of accounting talk genres.

In the qualitative tradition, interviews were conducted with accountants in both private and public sector. The pandemic provided a natural experiment, as the implemented restrictions gave rise to a situation in which accountants had to prepare and communicate numbers while working remotely. Using sociolinguistics, the paper analyzes the interactions between accountants and other organizational members when remotely preparing and communicating reports.

This study develops a conceptual model that illustrates the significant influence of accounting small talk on the production and presentation of financial information. The analysis reveals various genres of accounting talk in the everyday practice of management accountants. In so doing, the study makes three contributions. First, it provides a conceptual model of accounting talk. Second, it highlights the role of accounting small talk in creating a less risky environment for reflection, which facilitates the exchange of thoughts and ideas. Third, it offers an explanation of why even so-called bean counters can benefit from accounting small talk. It suggests that such informal communication can not only enhance efficiency by helping to ensure accurate accounts but also improve quality by aligning the numbers with more realistic forecasts.

We encourage future studies of accounting discourse in settings that are more similar to everyday work environments. Additional insights could also be gained by drawing upon other methods, such as conversation analysis and ethnographic studies. This paper may help controllers to be more aware of how they use talk in addition to numbers. The knowledge provided here is also important for the education of future controllers.

The paper provides a conceptual model of how organizational members talk about accounting, which may enable a more detailed analysis of accounting talk. The study also highlights the importance of accounting small talk, which has been largely overlooked in accounting literature.

The construction industry plays a significant economic role but has struggled with improving labor productivity. Understanding the reasons behind this slow growth is valuable for the industry’s sustainability and improving wages. This study aims to explore the impact of capital intensity and the interaction effect of market regulations on construction labor productivity.

Using two-stage least squares panel data modeling, financial data from 55 Malaysian construction firms and economic data from 2009 to 2020 are analyzed.

The findings reveal that higher capital intensity associated with mechanization and innovation generally boosts labor productivity. However, certain market regulations, such as economic and capital freedom (ECF) and foreign debt rules (FDR), can counteract this positive effect. This suggests that poorly developed financial regulations may lead to inefficient capital allocation, reducing labor productivity in the long run.

The study highlights the importance of policymakers understanding these dynamics to develop effective strategies for enhancing labor productivity in the construction industry by considering the impact of capital intensity and the moderating effect of market regulation.

Departing from previous studies, this paper aims to explore the predictive roles of financial indicators on diversity.

Data on all companies that are publicly traded was acquired from the Refinitiv Eikon database. The final list, which comprises 873 worldwide business data from 2021, composed the dataset. We used fundamental forward selection techniques, multiple regression and best subset regression in R programming to look at the data and find the most critical factors.

We found support for the predictive roles of financial indicators on total diversity score and its three components in global companies. In addition, bagging and random forest algorithms were able to find a predictor role of total liability on the diversity pillar score and inclusion score. In contrast, the people development score was best estimated by R. The boosted regression algorithm was also able to find evidence of the predictor role of total liability for people development and inclusion score but not for diversity pillar score.

This study is one of the first to examine financial predictors of firms’ diversity scores using machine learning algorithms. The discussion section offers theoretical and practical implications and directions for further research.

The purpose of this study is to review the overall trends in diversity, equity and inclusion (DEI) research in the management field.

We performed a scoping review to comprehensively understand how DEI research has been conducted and to inform future research and practices in the management field. We reviewed 725 articles published from 1976 to 2022 in SSCI-indexed management journals. We examined publication profiles (number of articles and research focus), publication tendency (journals and years), chronological publication trends, work environments (traditional vs remote/virtual work settings) and dimensions of DEI, including age, gender, race and culture.

We identified six common DEI research themes: (1) DEI management and practice, (2) perspectives on DEI, (3) team/group diversity, (4) DEI conceptualization, (5) leadership for DEI and (6) DEI climate. Finally, discussion, implications and recommendations for future research are presented.

Our research provides a comprehensive outline of the DEI research and suggests future directions to contribute to and advance knowledge on DEI in the management field.

This study's main objective is to assess remittances' effect on real exchange rate movements pre- and post-GFC.

The sample for this study includes 199 countries and independent territories for the period between 1999 and 2019. Furthermore, this period is divided into pre-GFC (inclusive) from 1999 to 2009 and post-GFC from 2010 to 2019. This paper uses a one-step GMM estimation on linear dynamic panel data.

The significant results from this study show that the exchange rate of remittances depreciates in every country, especially in low-middle-income countries. It has been found that, in high-income countries, the first lag of remittances has a significantly negative impact.

This study examines macroeconomic variables and remittance impacts, revealing clear trends in consumption patterns and exchange rates. Families use remittances for savings and investments, depreciating exchange rates. This suggests Dutch disease in economies, especially after GFC.

Policy implications involve increasing exporter costs through variable taxes or retention, depreciating exchange rates and encouraging recovery from the Dutch disease. This promotes commodity trade and long-term economic benefits, while self-balancing protects against currency value depreciation.

This concepts originality lies in the focus on the impact of remittances on exchange rates and sectoral imbalances in various income-level countries over a significant period. The proposed policy implications aim to address the potential negative consequences of remittances on the economy, making it a valuable contribution to the existing research in this field.

In this chapter, I will present not only an outline of current developments of corporate social responsibility (CSR), environmental, social, and governance (ESG), and the Sustainable Development Goals (SDGs) related to the new EU Corporate Sustainability Reporting Directive (European Union, 2024) and the consequences these have for organizations but also the opportunities and risks they provide in relation to the spread of disinformation. I will also discuss the recent court cases against companies and governments regarding greenwashing and discuss opportunities for organizations to position themselves as innovative and attractive for future and current employees with a focus on sustainability in the war for talent.

This study aims to investigate how two different types of brand-to-brand dialogues – “roasting” versus “toasting” – impact consumers’ brand perceptions, particularly perceived entertainment, and influence brand attitudes.

The research design comprises four studies. The preliminary study involves Web scraping to gauge consumer perception about the two communication approaches followed by two well-known brands. Study 1 involves an online experiment to compare these communication types within each brand tested in the pilot study and examines the mediation effect of perceived entertainment. Study 2, also an online experiment, investigates the role of message neutralization, demonstrating that “roasting” can be acceptable when the humor is neutralized. Study 3 further tests the effects of neutralized “roasting” at different levels of brand familiarity and personality.

Roasting can lead to more favorable consumer perceptions than toasting. The effect can be explained by roasting’s higher level of perceived entertainment. However, this positive outcome is contingent on the successful neutralization of the aggressive humor in the “roasting” messages. When it comes to brand familiarity and personality, familiar brands benefit more from neutralized “roasting,” whereas brand personality does not have a strong influence.

The findings suggest that “roasting” can be effective when messages are neutralized, and “toasting” works best when spontaneous and genuine. It highlights how brand familiarity and personality influence consumer reactions, thus, offering strategic insights for both established and lesser-known brands. The study also prompts further research to examine other brand traits, cultural factors and behavioral dimensions in brand-to-brand dialogue, signifying the complexity and richness of this growing research area.

This study advises lesser-known brands to adopt “toasting” strategies to build a positive image, while established brands can try “roasting,” ensuring message neutrality to avoid negativity. The research emphasizes the role of brand familiarity and personality in shaping brand dialogues. Marketers must consider these to make humor strategies effective and bolster positive brand image.

This research uniquely examines message neutralization through contextual cues as a strategy brands can use to aid their sensitive dialogues with others on social media. The findings provide new insights into how brands can use different types of messages in digital communications to attract consumers and ensure positive reception, offering valuable guidance for academics and practitioners in brand-to-brand dialogue.