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The paper proposes a place-space duality, rather than a dualism, for accounting research.

The discussion is informed by the literature in human geography, which, while developing the concept of space, has made an important distinction between abstract space and place as a site of experiential learning and memory.

The lack of a concept of place is a serious omission in the accounting literature and perpetuates an abstract sense of space, which can restrict the scope of accounting research.

The paper calls for further research to study accounting in place and to explore both the collective and individual senses of place, as well as conscious and unconscious place associations. We recognise that there is limited prior accounting research on this topic and that there are challenges in conducting such interdisciplinary research, especially as there is a lack of common ground between research in human geography and accounting and little integration of the two literatures.

The paper proposes an accounting research agenda based on a place-space duality, which reflects the strength of people-place relationships, including place identities, place attachment and place dependence.

The paper provides a critique of the conceptualisation of space in accounting research, identifies place-space as a duality (rather than a dualism) and suggests a novel distinction between studying accounting in context and in place.

The world is reeling from the effects of climate change with increased extreme precipitation. Flooding is amongst the most recurring and devastating natural hazards, impacting human lives and causing severe economic damage. This paper aims to conduct a systematic review to critically analyse the most reported and emerging flood disaster resilience indicators.

A total of 35 papers were selected through a systematic process using both Web of Science and Scopus databases. The selected literature was subjected to a thorough thematic content analysis.

From the review, 77 emerging flood disaster resilience assessment indicators were identified. Furthermore, based on the individual meanings and relationships of the derived indicators, they were further categorized into six groups, namely, physical, institutional, social, psychological, ecology and economic. More also, it was identified that most of the selected publications have used objective resilience measurement approaches as opposed to subjective resilience measurement approaches.

The generated list of flood disaster resilience indicators will provide insights into the capacities which can be improved to enhance the overall resilience to flood disasters in communities.

This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting scholarship. It explores how public managers conceive and measure the performance of co-produced public services.

A case study is conducted on three instances of neighbourhood watching – that is, a type of collective co-production – in a homogeneous institutional setting. The analysis and interpretation of empirical data are guided by a systematic conceptual space delineating the qualities that performance criteria can take in contexts where public services are produced.

Findings reveal that when the co-production activation is driven by both state and lay actors, public managers tend to conceptualise and measure its performance in a way that contributes to building a more structured co-productive space, where the roles to play, how to interact and what to achieve are clearly defined.

This paper breaks new ground by scrutinising the conceptualisation of performance in settings where public services involve actors beyond traditional public administrations. By exploring the diverse “shapes” and meanings that performance can take in co-production arrangements, this paper enriches discussions on how public sector accounting can inform co-production literature.

Fashion brands, including fast and luxury segments, receive harsh criticism for engaging in unethical practices such as poor working conditions and environmental damage. As a result, fashion supply chains are pressured by stakeholders to publicly disclose internal supply chain performance information and to show a high level of supply chain transparency. This paper compares supply chain transparency in fast and luxury fashion in Europe.

By applying the maturity curve of fashion supply chain transparency, developed by Muratore and Marques (2022), the websites of 20 fast and 20 luxury fashion brands were analysed and classified as Opaque, Translucent or Transparent.

Despite its reputation, fast fashion demonstrated higher levels of transparency than luxury fashion. Luxury fashion only performed better in terms of the accessibility of sustainability information. Luxury brands avoided disclosing key transparency information, suggesting that they may be operating in contradiction to that which is inferred on their websites.

The findings of the study shed light on the sustainability credentials of the fashion industry, which has the potential to influence the purchase intentions of consumers, particularly millennials and Generation Z. Implications for practice are developed to highlight how fashion can improve its supply chain transparency.

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

As more firms adopted AI-related services in recent years, AI service failures have increased. However, the potential costs of AI implementation are not well understood, especially the effect of AI service failure events. This study examines the influences of AI service failure events, including their industry, size, timing, and type, on firm value.

This study will conduct an event study of 120 AI service failure events in listed companies to evaluate the costs of such events.

First, AI service failure events have a negative impact on the firm value. Second, small firms experience more share price declines due to AI service failure events than large firms. Third, AI service failure events in more recent years have a more intensively negative impact than those in more distant years. Finally, we identify different types of AI service failure and find that there are order effects on firm value across the service failure event types: accuracy > safety > privacy > fairness.

First, this study is the initial effort to empirically examine market reactions to AI service failure events using the event study method. Second, this study comprehensively considers the effect of contextual influencing factors, including industry type, firm size and event year. Third, this study improves the understanding of AI service failure by proposing a novel classification and disclosing the detailed impacts of different event types, which provides valuable guidance for managers and developers.