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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.

In a volatile and highly dynamic business environment, supply chain operations face various challenges. This study, grounded in dynamic capability theory (DCT), investigates how supply chain collaboration (SCC) and supply chain transparency (SCT) influence the relationship between supply chain finance (SCF) and supply chain resilience (SCR) in manufacturing firms. This demonstrates the intrinsic mechanism between SCF and SCR, which provides insights for relative research.

The quantitative research approach was utilized. Employing data collected from 289 Chinese manufacturing firms, structural equation modeling is conducted to test the theoretical hypotheses.

The research findings have revealed that SCF has a positive impact on SCC and SCT and SCC has a positive impact on SCT. Moreover, both SCC and SCT can improve SCR, and SCT plays a positive mediating role between SCC and SCR.

This study provides insightful ideas for managers in enhancing SCR by considering SCF. Moreover, this study highlights the concrete responses firms should do to improve SCC and SCT, thus managers can develop more effective strategies to optimize SCR.

This study contributes to the extant literature on improving SCR through SCF, considering the two dimensions of dynamic capability (i.e. SCC and SCT), which explains the intrinsic mechanisms by which SCF affects SCR. This study also broadens the scope of application of DCT.

Outsourcing and offshoring practices have introduced a high level of complexity into operations and supply chains, involving suppliers and manufacturers from various locations to deliver value to final customers within an integrated information-sharing system such as enterprise resource planning (ERP). Such supply chains have been facing more cyberattacks, a ubiquitous problem and danger to businesses worldwide. Therefore, the research objective addresses these research questions: “What is the role of complexity in building cyber-resilience in supply chains? What is the role of ERP in complex supply chains?”

This paper proposes a research model that is empirically tested along with robustness tests such as endogeneity. To provide empirical data, this paper focused on supply chain relationships as the unit of analysis. The sample is selected from the USA employee population with experience in operations management and information technologies.

The findings indicate that ERP systems assist supply chains in reducing the adverse effects of downstream complexity on the efficacy of information sharing within secure systems for creating cyber resilience. Moreover, theoretical development showed that the more complex the supply chains are, the harder it is to create rents.

The findings underscore the importance of implementing cybersecurity frameworks such as ISO 27001, as well as regular training to mitigate threats such as phishing and social engineering. Despite the initial costs, such investments are vital for minimizing potential losses from breaches, which are estimated to cost around $4m on average globally.

This research reveals the social impacts of supply chain cyber resilience through ERP systems, which emphasize the protection of consumer data, job security and public confidence. Cyber resilience and ERP systems help shield against data breaches, preserving privacy, preventing job losses and maintaining trust between people and industrial sectors.

The contribution is to propose the moderated moderating role of ERP in cyber resilience. This paper investigates the interaction effects of ERP and downstream complexity on the relationship between information sharing and cyber resilience. Moreover, this paper develops the relational view to consider the influential impacts of complexity in creating rents.

The purpose of this perspective paper is to theorize a more comprehensive view of retail stockout costs and explore the potential operationalization of this perspective for improved supply chain decisions and resulting performance.

The retail stockout literature is reviewed to summarize the current types of out-of-stock costs. Theoretical foundations of Service Dominant Logic are suggested as a more holistic, accurate and useful view for stockout cost conceptualization. Market Basket Analysis and Real Options Analysis are identified as tools to help operationalize a revised value-in-use approach to stockout costs.

This research enhances our understanding of stockout costs and corresponding managerial actions with meaningful implications for retail supply chain performance.

This research deviates from traditional inventory theory to provide a unique perspective on stockout costs that is conceptualized within the literature and operationalized with the novel combination of cross-functional analytical tools.

The purpose of this article is to demonstrate how artificial intelligence contributes to the preservation of the cultural identity of native peoples as well as to reduce the gap in access to verified information in native languages of Peru.

An analysis of the context of artificial intelligence in the field of preservation of native languages was developed. Subsequently, the case of the digital tool Quispe Chequea was highlighted, which uses artificial intelligence to produce journalistic content of verification in three native languages of Peru (Quechua, Aimara and Awajún). Finally, a reflection was made on the contributions of artificial intelligence in reducing the gap in access to information, vindication and preservation of native Peruvian languages.

The findings evidenced the importance of the principles of indigenous data sovereignty to respect cultural rights. Also, it was determined that artificial intelligence contributes to the preservation of cultural values of ethnic groups. It also provides verified information in the native language in order to promote inclusion. Finally, this enabling technology proved to be an important resource in reducing social and cultural gaps.

The use of artificial intelligence will enable the preservation of the native languages of marginalized and ethnic groups. It also favors the dissemination and communication of truthful information in native languages.

This opinion article highlights a little-explored context in the field of native Peruvian languages. It highlights the contribution that artificial intelligence can bring to ethnic groups, especially in the preservation of their languages and the reduction of the information access gap.

This study quantitatively investigates the impacts of digital and learning orientations on supply chain resilience (SCR) and firm performance (FP), aiming to fill the gaps in understanding their specific impacts in the context of Industry 4.0 developments and supply chain disruptions.

This study utilized survey techniques and structural equation modelling (SEM) to gather and analyse data through a questionnaire based on a seven-point Likert scale. Hypotheses were formulated based on an extensive literature review and tested using Amos software.

The study confirms SCR’s significant impact on FP, aligning with existing research on resilience’s role in organizational competitiveness. This study uncovers the nuanced impacts of digital and learning orientations on SCR and FP. Internal digital orientation (DOI) positively impacts SCR, while external digital orientation (DOE) does not. Specific dimensions of learning orientation – shared vision (LOS), open-mindedness (LOO) and intraorganizational knowledge sharing (LOI) – enhance SCR, while commitment to learning (LOC) does not. SCR mediates the relationship between DOI and FP but not between DOE and FP.

This research focuses on digital and learning orientations, recommending that future studies investigate other strategic orientations and examine the specific contributions of various digital technologies to SCR across diverse contexts.

The empirical findings emphasize the significance of developing internal digital capabilities and specific learning orientations to enhance SCR and FP, aligning these initiatives with resilience strategies.

This study advances knowledge by distinguishing the impacts of internal and external digital orientations and specific learning dimensions on SCR and FP, offering nuanced insights and empirical validation.

The paper studies the relationship between central features of the capital structure and terminations of ESOP plans in the US.

The research methodology is primarily based on reviewing the existing literature and includes elements of original comparative analysis.

We find that externally imposed repurchase obligation, the stochastic element to repurchase obligation and the discontinuous vesting of ICA shares undermines the sustainability of employee ownership in the Employee Stock Ownership Plan model.

Strengthening employee-owned firm the structural architecture of employee-owned firms (EOF) can help to improve sustainability of the socially preferable alternative in the market economy.

In light of the increasing global interest in employee ownership, our research underscores the need for institutional learning to adapt EOFs to contemporary economic environments.

Strengthening employee-owned firm the structural architecture of employee-owned firms (EOF) can help to build the case for the socially preferrable business ownership model for the market economy.

This paper contributes to the employee ownership literature by providing understanding of the role of capital structure in the US ESOP model and terminations of ESOP plans and suggesting some novel ideas in addressing the challenges.

This study aims to examine the public discourse on sustainable food packaging, evaluating the main characteristics of that discourse and how risk and analytical message content influence consumer engagement.

The authors use two studies with databases built from messages posted on Twitter (now X). Study 1 explores the discourse of sustainable food packaging by conducting a content/sentiment analysis. Study 2 examines more than four million messages posted by or mentioning the world’s most relevant food companies. Hypotheses are tested through censored regression analyses.

The results show that plastic is the term that can better classify how we talk about sustainable food packaging. The authors also show that food packaging messages related to sustainability, compared to those not related to sustainability, are composed using more analytical language, contributing to generating greater engagement. Moreover, social network users remain skeptical about food companies, as the latter messages on packaging sustainability generate less engagement (likes + retweets) than when other users post these messages.

This study addresses important points in the public discourse on social networks about the sustainability of food packaging and its language features. First, the data are representative of the food market with posts from leading worldwide food companies. Second, identifying the hot topics of the discussion on sustainability packaging on social media provides a new perspective on how companies and society view sustainable food packaging. Third, the authors show how the source of the message moderates the impact of sustainability on engagement.