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Article
Publication date: 28 January 2025

Lan Anh Nguyen, Steven Dellaportas and Duc Hong Thi Phan

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Abstract

Purpose

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Design/methodology/approach

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

Findings

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

Research limitations/implications

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

Practical implications

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

Originality/value

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 2 January 2025

Ahmad Alqatan

This research study aims to examine the impact of boycott movements, particularly the Boycott, Divestment, Sanctions (BDS) movement, on firms supporting Israel in the Middle East…

Abstract

Purpose

This research study aims to examine the impact of boycott movements, particularly the Boycott, Divestment, Sanctions (BDS) movement, on firms supporting Israel in the Middle East, focusing on their accounting and financial performance.

Design/methodology/approach

This research employs a mixed-method approach. Both qualitative and quantitative methods were used to examine the impact of the boycott movements on the firm performance of companies supporting Israel in the Middle East. Integrating both qualitative and quantitative methods allows for a holistic understanding. Purposive sampling was utilised to ensure that only targeted companies by BDS were included in the considered sample.

Findings

It signified that targeted companies such as HP, Siemens, AXA, Puma and Sabra face substantial reputational risks, requiring operational adjustments and financial strategies to mitigate adverse effects. The findings revealed that these firms have progressively adopted enhanced transparency and reviewed investment policies to mitigate negative impacts and align with international laws and ethical standards.

Originality/value

The obtained discoveries will highlight the economic and governance-related consequences of boycott movements, offering insights that can be employed by business leaders, policymakers and scholars concerned with understanding the interplay of economics and politics. The findings will also highlight the obligation for resilient governance practices necessary for enduring external pressures and the adequate sustenance of firm performance in a progressively politicised market atmosphere.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 18 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Open Access
Article
Publication date: 2 January 2025

Eva M. García-Granero, Laura Piedra-Muñoz, Emilio Galdeano-Gómez and Yolanda Sorroche-del-Rey

This study aims to propose a comprehensive framework for assessing circular economy (CE) performance in the agri-food sector. It identifies those indicators that should be used to…

Abstract

Purpose

This study aims to propose a comprehensive framework for assessing circular economy (CE) performance in the agri-food sector. It identifies those indicators that should be used to measure circularity regarding CE strategies, applies them at a microeconomic level and examines the impact of key business determinants (financial, internalization, knowledge, awareness and digitalization).

Design/methodology/approach

A literature review was conducted with a focus on CE strategies and related indicators. The framework obtained is applied on a Spanish agri-food sector survey to provide an empirical CE analysis at firm level. A partial least squares based-structural equation modelling method is applied.

Findings

The research suggests a set of circularity indicators to assess CE strategies at micro level. The findings reveal the heterogeneity of CE sub-indicators related to narrowing, slowing, closing and regenerating strategies. It also highlights the strong effects that the drivers tested have on CE, especially awareness and knowledge.

Practical implications

This study provides a framework that can guide public policies and business decisions in sectors with significant environmental impacts. It provides a conceptual framework that explains which CE indicators should be considered by governments and regulators when developing policies that seek to promote circular strategies.

Social implications

In the case of companies, the results show that acquiring more environmental awareness and knowledge is essential for promoting more sustainable work habits that enhance CE.

Originality/value

The paper offers a novel contribution to the CE literature by introducing a multidimensional indicator framework comprehensively applied to the agri-food sector, integrating miscellaneous pillars of circular strategies and business determinants.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

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