Search results

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.

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.

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.

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.

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.

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.

Gymnasts worldwide have turned to media to speak out about their experiences of abuse in sport. More formally, services to report abuse have been recognised as important; however, we know little about athletes' experiences of the process. Therefore, we consider in this chapter how (former) athletes experience the process of reporting abuse and maltreatment. This chapter begins with a narrative poem that was created using direct quotes from an interview with a former gymnast, Lisa (pseudonym), who described her involvement with her national gymnastics federation's reporting process. We then examine reporting services and discuss the reasons why (former) athletes may not report abuse and maltreatment. As a conceptual framework, we present the pixie model of women's artistic gymnastics (WAG) as the root of the culture of fear, control and silence that prevents gymnasts from reporting their experiences, and discuss factors that enable the reporting of abuse and maltreatment. To illustrate the ways the WAG pixie model shaped Lisa's reporting experience, the poem presented at the outset of this chapter is extended to a narrative about her engagement with reporting processes. The chapter concludes with a call to put abuse and maltreatment on the sports governance agenda, the development of trauma-informed processes and further research on reporting abuse in sport.

This study aims to examine the relationship between organizational justice and employee retaliation. By incorporating psychological contract violation (PCV) as a mediating variable, this study uncovers the underlying psychological pathways through which perceptions of unfairness lead to employees’ decisions to retaliate. Furthermore, this study examines individual power distance orientation as a moderating factor, offering insights into how cultural values influence individual perceptions of and reactions to perceived injustice.

Through a two-wave survey design, the authors screened for full-time employees through Qualtrics. The authors have used confirmatory factor analysis to examine the measurement model fit. In addition, the authors have performed regression-based path analysis using Mplus to test their hypotheses.

This study has found that PCV fully mediates the impact of organizational justice on employee retention. The results also revealed two distinct mechanisms through which power distance orientation affects individual reactions to perceived unfairness. Specifically, it was also found that cognitive and motivational effects occur simultaneously yet in the opposite direction, such that power distance orientation weakens the impact of procedural justice on PCV but exacerbates the relationship between PCV and retaliation directed at supervisors and coworkers.

The analysis of the mediating role of PCV enables the authors to tease apart the cognitive and motivational impacts of power distance orientation, shedding light on existing mixed empirical findings. In addition, this study advances the understanding of psychological contract development by illustrating the impact of cultural orientation, such that it not only aligns individuals’ expectations with prevailing cultural norms but also influences the significance attributed to these expectations. Lastly, the study contributes to cross-cultural research on organizational justice and retaliation by showing individual perceptions of and reactions to lack of justice depending on cultural orientations.

First, this study assesses the link between research and development (R&D) expenses and firm efficiency. Second, this study explores how family control moderates the link between the two.

This study uses two measures of time-based firm efficiency, namely, a window slacks-based measure (WSBM) and a window epsilon-based measure (WEBM) of data envelopment analysis (DEA). Then, 216 firm-year observations are analyzed in the Taiwanese cultural and creative industries from 2005 to 2017.

This study finds that R&D expenses significantly worsen firm efficiency, and that family control positively moderates this effect. A further test separating the sample into family-controlled and nonfamily-controlled firms indicates that R&D expenses negatively affect the efficiency of nonfamily-controlled firms but positively affect that of family-controlled firms.

The existing literature has examined the link between R&D expenses and corporate performance. However, the process by which R&D expenses affect corporate performance from a production perspective remains unknown.

Overall, this study provides insights for policymakers to scrutinize resource management and R&D expenses from the production and resource-based perspectives.

The primacy of commerce in livelihood security cannot be overstated. However, in a rural context defined by involuntary socio-ecological displacement, commerce can assume a sociologically distinct character, with far-reaching implications. Based on first-hand encounters with victims of the devastating 2014 flood in Tokwe-Mukorsi, Zimbabwe, this paper analyses how the processes of “recreating” village markets in the resettlement site of Chingwizi impacted the victims’ experiences of resource provisioning and livelihood security.

Qualitative data were collected through 10 in-depth interviews, 10 key informant interviews and two focus group discussions, five years into the flood victims’ resettlement in Chingwizi. The data analysis focused on the dynamics around the recreation of village markets, and the consequences of this on the household economic standing of the resettled flood victims.

The paper reveals how the formation of village markets in Chingwizi was influenced not primarily by the ethno-commercial and ethno-economic impulses reminiscent of life in their ancestral home but mostly by new, disruptive dynamics and challenges unique to the resettlement site. The paper elucidates the constellation of factors that, together, exacerbated the flood victims’ overall socio-economic dislocation and disadvantage.

The study provides a systematic understanding of the dynamics of ethno-commerce, particularly on the evolution of village market activities and livelihoods, among Zimbabwe’s Chingwizi community over a period of five years into their resettlement. It brings to the fore, the often ignored, but significant nuances that 'village market' formation and livelihoods recreation takes in a resettlement context.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2023-0682

This paper responds to several calls for a cross-national comparative study of immigrant entrepreneurship throughout the longstanding discourse of this phenomenon. This study aims to comparatively analyze the nature of immigrant enclave entrepreneurship among one immigrant community across three different jurisdictional contexts (UK, Denmark and Norway) based on comparative ethnographic methods of inquiry.

The data was collected in person from April 2022 to June 2023 by the researchers to identify the similarities and differences of migrant entrepreneurial activities in three immigrant enclaves (Manchester, Oslo and Copenhagen). Comparative ethnographic narrative analysis methods and template analysis approaches were combined to analyze interviews, observations and secondary published data.

This study examines spatiality, sectoral occupation and market orientation for comparative analysis. Through detailed analysis, it uncovers the spatiality and nuances in market demands and sectoral similarities across diverse regulatory environments. Notably, it identifies traditional migrant sectoral occupations shared across regions and its relevance to immigrant enclaves.

This scholarly contribution explores immigrant entrepreneurship in various national contexts, emphasising their engagement in neglected and low-value sectors within immigrant enclaves. The study addresses the influence of the host economy’s conditions on immigrant entrepreneurs, impacting their strategic orientation and the extent of their “embeddedness”. It responds to the theoretical gap in immigrant entrepreneurship literature by conducting a cross-national investigation across countries, extending the comparative dimension to Norway and Denmark. The research employs a unique design focusing on a specific immigrant group and emphasizes spatial contexts, sectoral proliferation and market orientation within immigrant enclaves, offering insights into the mixed embeddedness perspective and the broader environmental forces shaping migrant entrepreneurial activities in the UK and Scandinavia.

The COVID-19 pandemic significantly reshaped the healthcare landscape, revealing both systemic strengths and weaknesses. This article examines a long-term study of the pandemic’s impacts on healthcare systems and integrated care processes, highlighting both negative results – such as increased burnout and persistent systemic flaws – and positive outcomes, such as improved patient care models, enhanced collaboration and increased technological integration.

The study employed elements of the ethnographic approach, combining various qualitative methods with a literature review and data analysis.

The findings reveal a mixed legacy: while the pandemic accelerated innovation and exposed systemic flaws, it also exacerbated mental health issues among healthcare workers.

The main limitation is study’s focus on the Polish healthcare system, which may introduce biases and limit the generalizability of findings to other regions with different backgrounds, infrastructures and pandemic responses.

Addressing these issues will be crucial for developing robust healthcare policies and improving overall healthcare delivery and integrated care processes.

The study provides practical implications for policymakers, healthcare providers and the workforce, emphasizing the need for structural resilience, effective resource management and ongoing professional development to sustain and enhance healthcare systems globally.

The study’s originality arises from its methodological approach, combining interviews with healthcare professionals and a narrative review to provide a long-term analysis of both positive and negative outcomes from the COVID-19 pandemic, particularly focusing on the Polish healthcare system while also generalizing insights that could be relevant globally.

The purpose of the current study is to examine how market orientation mediates the impact of business ties and cultural embeddedness of products on product innovation among Vietnamese artisan businesses.

The institutional logics perspective was applied to provide theoretical framework for hypotheses development and analysis of results. A sample of 214 artisan business owners in Northern Vietnam was created.

The findings of the current study revealed partial mediation effects of market orientation on the impact of business ties and cultural embeddedness of products on product innovation. On the one hand, the research findings showed that business ties have a direct positive impact on product while cultural embeddedness of products has a direct negative impact on product innovation. On the other hand, market orientation mediates the impacts of both business ties and cultural embeddedness on product innovation.

This study did not consider the factors related to personal attributes (e.g. identity) as well as the broader context beyond the Northern Vietnam. Further, this study did not analyze how generational conflicts affect artisan innovation. That may limit the generalization of the research findings.

This paper offers recommendations for future research, government and managerial practices. Future studies can analyze how level of trust and the identity of business owners affect the extent to which firms innovate their products. Government can provide suitable support for the formation of business networks and culture-based groups to help artisan businesses address challenges facing their product innovation. Finally, artisan business owners can re-organize their business model to innovate product without encountering the resistance of cultural dimensions.

The application of the institutional logics helped further shed light on the impacts of business ties and cultural embeddedness on product innovation among artisan businesses. This field was often hidden in the existing literature under the cover of small businesses. The multilayered relationships between factors improved our understanding of organizational product innovation in a unique context of artisanship.

This study aims to investigate the impact of viewing different types of digital environment images on college students’ positive emotions, nature relatedness and environmental preference. This aimed to address the gap in empirical studies regarding the effects of digital environment images on these psychological constructs.

This study used a three-group experimental between-subjects design. Participants (48 undergraduate students) were divided into three groups, each viewing a different set of digital images (nature, city or object). Pre- and posttest measures assessed positive emotions and nature relatedness, whereas environmental preference was measured after image viewing. One-way analysis of variance and post hoc Tukey’s honestly significant difference (HSD) tests were used to analyze the data.

Viewing digital nature images elicited significantly higher positive emotions, nature relatedness and environmental preference compared to viewing city or object images. In addition, environmental preference for the digital object group was marginally higher than the city group.

This study was limited by its relatively small sample size. Although further research is needed to investigate the underlying mechanisms behind the observed effects, this study provides valuable implications for education, economic dimensions and public policy initiatives, encouraging the development of pro-environmental attitudes and behaviors.

The findings suggest that incorporating digital nature images into learning activities can promote positive emotions, nature relatedness and environmental preference among college students. This has implications for the design of digital learning environments, especially for those with limited access to natural environments.

By promoting positive emotions and nature relatedness, digital nature experiences can contribute to emotional well-being and potentially foster pro-environmental behaviors. This can have implications for promoting sustainable lifestyles and environmental conservation efforts.

This study provides original empirical evidence on the impact of viewing digital environment images on several psychological constructs. It highlights the potential of digital nature experiences as a complement to direct nature exposure, particularly for those with limited access to natural environments. These findings contribute to the growing body of literature on the benefits of digital nature experiences and have implications for various fields, including education, environmental psychology and human–computer interaction.

Artificial intelligence (AI) is revolutionizing product recommendations, but little is known about consumer acceptance of AI recommendations. This study examines how to improve consumers' acceptance of AI recommendations from the perspective of product type (material vs experiential).

Four studies, including a field experiment and three online experiments, tested how consumers' preference for AI-based (vs human) recommendations differs between material and experiential product purchases.

Results show that people perceive AI recommendations as more competent than human recommendations for material products, whereas they believe human recommendations are more competent than AI recommendations for experiential products. Therefore, people are more (less) likely to choose AI recommendations when buying material (vs experiential) products. However, this effect is eliminated when is used as an assistant to rather than a replacement for a human recommendation.

This study is the first to focus on how products' material and experiential attributes influence people's attitudes toward AI recommendations. The authors also identify under what circumstances resistance to algorithmic advice is attenuated. These findings contribute to the research on the psychology of artificial intelligence and on human–technology interaction by investigating how experiential and material attributes influence preference for or resistance to AI recommenders.