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Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s potential to entrench injustice, a systematic approach has not been followed. Therefore, this paper provides a systematic literature review, uncovering IR injustices, informing the development of an IR injustice assessment framework to identify injustices and a research agenda.

Combining Flyvbjerg’s phronetic social science and the phases of the IR idea journey to focus on injustice, this paper reviews published IR articles to inform a critique of IR. As a result, we identify specific injustice(s), the actors responsible for them, as well as the victims, as a basis for recommendations for praxis through the development of an IR injustice assessment framework and a research agenda.

We find that different approaches are needed in each phase of the IR idea journey. In the (re)generation phase, a pluralistic approach to IR is needed from the very beginning of the decision-making process. In the elaboration phase, the motivations and the features of IR are assessed. In the championing phase, IR champions support radical innovation, whereas IR opponents are obstructing its spread. In the production phase, the extent to which IR and integrated thinking are linked to the business model is assessed. Finally, we find that IR’s impact is often limited by the symbolic implementation of its tenets.

The findings suggest a need for companies to rethink the ways in which IR is implemented and used to analyse the ways in which IR is supported and disseminated within and outside the organisation, to focus on internal processes and to reflect on the expected impact of IR on the company’s stakeholders.

This study represents the first systematic approach to identifying IR-related injustices, involving how IR adoption might create injustices and marginalise certain stakeholder groups, and offering recommendations for praxis. Furthermore, the paper details the role of IR in either mitigating or amplifying these injustices and develops a research agenda.

The current study aims to examine the influence of smart mobile banking services (SMBS) on senior clients’ intention to use banking applications through the moderating role of digital accounting. For that sake, features of SMBS were adopted and included (convenience, security, trust and ease of use).

Quantitative approach was used through adopting a questionnaire as a tool of study. The questionnaire was built by researcher through the aid of previous studies; the questionnaire was distributed on a convenient sample of senior bank clients who were above 60 years old as according to UNCEF. After application process, researcher retrieved (306) properly filled questionnaires and SPSS was used to screen and analyze gathered primary data. It is worth mentioning that Cronbach’s alpha scored higher than 0.70 which guaranteed the reliability and consistency of study tool.

Results of the study indicated that SMBS influence senior clients’ intention to use these applications and this influence is moderated by ramifications of digital accounting. It appeared that features of SMBS were mainly ease of use and trust, which can effect on how senior clients are convinced to use SMBS. Digital accounting appeared in the sense of guaranteeing a high level of stability and accountability to use SMBS through security, easy access, continuous update and valid presentation of application contents. Results of hypothesis testing accepted the main hypothesis which argued that there was a statistically significant influence of SMBS on senior clients’ intention to use, with a value of (R² = 0.73, p = 0.5). Based on such results, the study recommended that bank managers should focus on providing reliability and privacy by introducing digital accounting practices in a deeper way to ensure efficiency, reliability and compatibility in the banking services provided.

Limitations of current study were presented through the application on senior clients who were above 60 years old according to UNICEF. As for the practical implications of study revealed that understanding the factors that influence senior clients’ intention to use SMBS can help banks develop strategies to improve their experience with the banking service. For example, if digital accounting is found to be a significant moderating factor, banks can invest in digital accounting solutions to provide a more user-friendly interface for senior clients. As for theoretical implications, the study can extend the technology acceptance model by examining the moderating role of digital accounting in the relationship between SMBS and senior clients’ intention to use. This can contribute to a better understanding of the factors that influence technology adoption among senior clients.

The originality of current study is that it focuses on the use of SMBS, which is a relatively new technology that has gained significant popularity in recent years due to its convenience and accessibility. Also, the study examines senior clients, who are an important demographic for the banking industry, as they represent a large portion of the population that is more likely to face challenges in adopting new technologies.

In light of the expanding prominence of work-integrated learning (WIL), the pedagogical model that integrates work experiences into an academic curriculum, this paper presents a systematic review that uncovers little-explored students’ reflections of quality (RoQ).

Drawing on the concept of wayfinding rocks and Bronfenbrenner’s (1979) ecological systems theory, the “students’ RoQ (pronounced [ROK]) WIL model” offers guidance for future research, policy development and educational interventions aimed at optimizing students' experiences of WIL.

This paper highlights RoQ WIL through student voice. The outcomes offer a model, contributing insights for institutions, employers and students involved in WIL experiences.

While the study addresses specific limitations such as the use of specific search terms and potential biases, future research is needed to explore cultural capital’s influence on WIL quality. A focus on broadening the scope of data collection to include a more comprehensive range of student perspectives is needed.

The paper suggests practical implications for institutions, employers and educators in designing WIL programs that prioritize student perspectives, ultimately enhancing the quality of WIL experiences.

By focusing on students' RoQ in WIL, this paper fills a significant gap in the literature and provides a foundation for future research and practice in optimizing WIL engagement and outcomes.