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The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance in the transformation of sustainability accounting, reporting and assurance.

This research uses a systematic literature review, following the Scientific Procedures and Rationales for Systematic Literature Review protocol and uses various bibliometric and performance analytical methods. These include annual scientific production analysis, journal analysis, keyword cooccurrence analysis, keyword clustering, knowledge gap analysis and future research direction identification to evaluate the existing literature thoroughly.

The analysis reveals significant insights into the transformative impact of digital technologies on sustainability practices. Annual scientific production and journal analyses highlight key contributors to the adoption of digital technologies in sustainability accounting, reporting and assurance. Keyword cooccurrence analyses have identified key themes in sustainability accounting, reporting and assurance, highlighting the transformative role of digital technologies such as artificial intelligence (AI), blockchain, Internet of Things (IoT) and big data. These technologies enhance corporate accountability, transparency and sustainability by automating processes and improving data accuracy. The integration of these technologies supports environmental, social and governance (ESG) reporting, circular economy initiatives and strategic decision-making, fostering economic, social and environmental sustainability. Cluster-by-coupling analyses delve into nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures ESG data and AI enhances life cycle assessments and reporting authenticity. In addition, digital transformation impacts environmental performance, big data optimizes resource use and edge computing improves eco-efficiency. Furthermore, this study identifies avenues for future research to advance the understanding and implementation of digital technology in sustainability accounting, reporting and assurance practices.

Academically, this research enriches the understanding of how digital technologies shape sustainability practices and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation of these technologies, ensuring alignment with global sustainability goals.

This study offers a detailed analysis of the performance and intellectual framework of research on implementing digital technology in sustainability accounting, reporting and assurance. It highlights the evolving research landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals.

The business angels market dramatically changed the modus operandi and nature of business angels’ activity, evolving from lone investors to angel groups managed professionally. This paper aims to analyze the impact of angel perceived career development on angel satisfaction and, consequently, on their intention to continue investing.

A model was tested through covariance-based structural equation modeling (SEM) using AMOS based on data collected from 336 business angels from seven European countries.

The results highlight that: the perception of personal development is a decisive factor in pursuing the career of business angel; personal development has a higher explanatory power in angel career development than fostering innovation; and the perception of career development has positive impacts on angels’ job satisfaction and reinvestment intention. The paper ends with implications and guidelines for angels, gatekeepers and entrepreneurs, which may increase satisfaction with the angel experience and contribute to enriching business angel work.

Cross-sectional self-reported data were used to analyze the results of this study.

To paper extends the body of knowledge of business angels’ perceived career development, with implications for business angels, which may increase satisfaction with angel experience and, therefore, contribute to enhancing business angels’ activity. Thus, this study provides a consistent reference for forthcoming studies regarding the career of business angels and their relationship with entrepreneurs.

Although studies have analyzed individual factors and their impact on marketing strategies and organizational performance, little is known about the owner-manager’s decision-making style. In the marketing literature of micro, small and medium enterprises (SMEs), little attention has been paid to the decision-maker. This study aims to gauge the impact of the manager's decision-making styles (rational, intuitive, dependent, avoidant and spontaneous) on marketing strategy creativity, on its implementation effectiveness and, consequently, on organizational performance.

This study uses a quantitative and descriptive approach. The data collection technique was through a survey with structured questionnaires in an online format. The data were collected from Brazilian micro, small and medium enterprises (SMEs) in the commerce and service sectors. The nonprobabilistic sampling included 206 valid responses. The data were analyzed using the technique of structural equation modeling (SEM) through the partial least squares method (PLS).

Among the main results, it was observed that rational, dependent and avoidant styles influence the creativity and implementation effectiveness of marketing strategies, and that these two factors positively impact organizational performance. In addition, it was found that part of the effect of rational, dependent and avoidant styles on performance occurs through the creativity and implementation effectiveness of the marketing strategy. However, the effect of the intuitive style and spontaneous style was not significant.

For owner-managers, the main implication is that they need to be rational, carefully analyzing the information and options available, ask for support when necessary for their team or partners and avoid procrastinating decisions. This can aid the development of more creative and effective implementations of their marketing strategies, which consequently, may contribute to better performance results.

The main contribution of this study was to add a new approach (decision-making styles) to the SME marketing literature. Moreover, this study integrates organizational (focused on marketing) and behavioral (focused on the manager's decision-making style) perspectives as factors that improve organizational performance.

Government policy, which comprises laws, rules, regulations, standards, and incentives, is an important driver of system change. Many climate change programs, from the local to the global level, fail owing to a lack of “political will and coordination of subdimensions of public policy.” Rethinking public policy is more than a requirement; it should be examined beyond the established method of government. The literature on the function of public policy is extensive; yet, the application of complexity theory (CT) to examine climate change is limited. In this regard, this chapter seeks to examine how public policy might become more effective in combating climate change by applying CT in two dimensions: reforming national policies and renewing cosmopolitanism on a local to global scale.

Technological innovations have affected and modified practically every element of human life and work. Education is one of the areas that has been greatly influenced by its dynamism. Technology has created an ecosystem in which education can be delivered via e-modes. The objective of this chapter is to study the impact of personalized learning on the student’s concentration level. The research methodology is top-down and includes both primary and secondary data sources. The sample was drawn using a probability-random sampling procedure with a response distribution of 50%, a margin of error of 10%, and a confidence level of 90%. The inquiry was carried out in various Indian states throughout the academic year 2020–2023. A 419-student sample was used in the study, and they were evaluated in two rounds using a pre-tested questionnaire. The association was determined for the experiencing group utilizing SPSS Version 25 and the analytic methods of factor analysis. This chapter presents options for higher education institutions, governments, and regulators to embrace and adapt. We are convinced that the study’s various recommendations will contribute to the development of a long-term strategy and plan to achieve the aim of ‘education for all, work for all’. The study investigates how the existing education model might adapt in the near future to keep up with the shifting paradigm and the arrival of Education 5.0.

Spin-offs, as “popular” corporate restructuring mechanisms in the USA, aim to boost the shareholder value after the separation of a subsidiary/division from its divesting (parent) company. The role of the board, as a “vital” governing mechanism, in the success of these spun-off subsidiaries (child firms) is very critical because directors must ensure that they can provide these recently independent entities with their in-depth expertise, knowledge, industry experience, corporate connections and other resources so that adapting to their “new” market conditions will not be problematic. The purpose of this study is to examine whether two board demographic characteristics (namely, board members’ age and external directorships) along with their interaction affect the child firm’s market valuation, which extends previous work on the board of directors and corporate spin-offs. The theoretical arguments are grounded in resource dependence and upper echelons theories.

The sample included 136 completed spin-offs between 2000 and 2014. The data on board characteristics were collected by using companies’ proxy statements available on the securities and exchange commission website whereas firm and industry characteristics were collected by using the Compustat database.

The author has found that considered independently, board members’ average age and external directorships show positive and significant relationships with the change in market valuation of the child firm; however, the interaction effect of both variables appears to lessen this effect but remains significant.

The authors have shown that while the main effects of both board-level variables have positive and significant effects on the market performance of spun-off subsidiaries (as hypothesized), their interaction will make this effect go in the opposite direction.

Particularly in response to rapidly changing circumstances and environments, conservation involves identifying and retaining an element of heritage, stability, and familiarity in both existing areas and informing the design of new areas. Yet this is a complex and contested process. It involves processes of valuation and selection: so whose heritage is being selected, prioritized, promoted, and retained, and whose is marginalized, redeveloped, and vanishes? And individuals and communities do change over time, so the views and values of those communities are also likely to change. Incomers do not necessarily share the same values as long-term residents. On a wider scale, what is generally accepted as worthy of conservation also changes with, for example, postwar modernism, brutalism, and postmodernism becoming accepted but difficulties with problematic heritage ‒ of war, destruction, slavery and exploitation, for example – being contentious and potentially splitting communities. What one generation values, particularly if it is (relatively) new, can be seen by others as disfiguring, and this is very evident in the contentious heritage identification and conservation of urban art and graffiti. We use a range of examples from the United Kingdom, Europe, and elsewhere to identify and critique the processes and products – the landscapes of heritage manipulation, the decision-making processes, the power of individuals and communities. All these are critical factors in the complex interrelationship between placemaking and conservation, new and old.

Our study aims to understand what is known about happiness at work (HAW) in terms of publication, citations, dimensions and characteristics, as well as how knowledge about HAW is generated regarding theoretical frameworks, context and methods. Additionally, it explores future directions for HAW research.

This paper conducts a systematic literature review of 56 empirical articles published between 2000 and 2022 to comprehensively explore HAW. It examines publication trends, citation patterns, dimensions, characteristics, theoretical frameworks, contextual factors and research methodologies employed in HAW studies.

Our findings suggest that while HAW research has gained momentum, there is still a need for exploration, particularly in developing countries. Various theoretical frameworks such as the job demand-resources model, social exchange theory and broaden-and-build theory are identified, with suggestions for the adoption of less popular theories like the positive emotion, engagement, relationships, meaning and accomplishment (PERMA) model and flow theory for future investigations. The review contributes to workplace happiness literature by offering a comprehensive analysis spanning two decades and provides valuable insights for guiding future research toward exploring factors influencing employee well-being.

Our article offers a structured analysis of HAW literature, emphasizing the necessity for more extensive research, especially in developing nations. It provides valuable insights into the theories and dimensions associated with HAW, guiding future research and assisting organizations in formulating strategies to enhance employee happiness and overall well-being.

In the wake of a skills shortage in Australia and its impact on the economy, the need for students to complete their vocational education and training (VET) programmes and enter the workforce is critical. This study aims to identify to what degree student programme choice and perceived personal benefits as well as various confounders act as determinants of student satisfaction.

The study uses data from the Australian Student Outcome Survey to quantify the gain or loss in satisfaction conditional on whether a specific personal benefit was received from the training.

The results show that when students acquire personal benefits through their VET training, overall student satisfaction has a relationship with the nature of the personal benefit received. This may be a determinant of future enrolments and should thus be important to VET providers and policymakers for their planning and institutional priority setting.

To our knowledge, this paper is the first that quantifies the relationship between the satisfaction of graduates from VET and a variety of personal benefits received from vocational training.

Digitalization is changing the way entrepreneurs pursue opportunities. We have elaborated a conceptual framework to gain a better understanding of digital entrepreneurship. Using this framework, we have developed the Global Index of Digital Entrepreneurship Systems (GIDES), an analytical tool designed to measure and comprehend the impact of digitalization on entrepreneurship. This study aims to answer the research question of what specific bottlenecks are hindering the performance of digital entrepreneurial systems in the countries under investigation, with a particular focus on developing Asian economies.

GIDES is a composite indicator that evaluates the performance of digital entrepreneurial systems on a national scale. Unlike traditional entrepreneurship or most entrepreneurial ecosystem measures, GIDES adopts a systemic approach using the Penalty for Bottleneck (PFB) algorithm to spot bottlenecks that potentially degrade overall system performance.

GIDES assesses the digital entrepreneurship systems of 113 countries, with a specific focus on 21 developing Asian economies. Singapore is ranked first among developing Asian countries globally. However, most developing Asian economies have significant room for improvement. While developing Asia excels in terms of physical infrastructure, it needs to work on its culture and informal institutions.

Digital transformation is not happening in isolation. Instead, it is closely linked to and happens within the context of entrepreneurship. The level of digitalization of the economy, described by digital framework conditions, impacts entrepreneurial activity through their influence on national-level general and systemic framework conditions. Thus, GIDES monitors all the general, structural and digital frameworks that support digital entrepreneurship. Consequently, it offers a deeper understanding of how digitalization impacts entrepreneurship.