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The purposes of this paper are to explore accounting talk events and to contribute to the literature by presenting a model of accounting talk genres.

In the qualitative tradition, interviews were conducted with accountants in both private and public sector. The pandemic provided a natural experiment, as the implemented restrictions gave rise to a situation in which accountants had to prepare and communicate numbers while working remotely. Using sociolinguistics, the paper analyzes the interactions between accountants and other organizational members when remotely preparing and communicating reports.

This study develops a conceptual model that illustrates the significant influence of accounting small talk on the production and presentation of financial information. The analysis reveals various genres of accounting talk in the everyday practice of management accountants. In so doing, the study makes three contributions. First, it provides a conceptual model of accounting talk. Second, it highlights the role of accounting small talk in creating a less risky environment for reflection, which facilitates the exchange of thoughts and ideas. Third, it offers an explanation of why even so-called bean counters can benefit from accounting small talk. It suggests that such informal communication can not only enhance efficiency by helping to ensure accurate accounts but also improve quality by aligning the numbers with more realistic forecasts.

We encourage future studies of accounting discourse in settings that are more similar to everyday work environments. Additional insights could also be gained by drawing upon other methods, such as conversation analysis and ethnographic studies. This paper may help controllers to be more aware of how they use talk in addition to numbers. The knowledge provided here is also important for the education of future controllers.

The paper provides a conceptual model of how organizational members talk about accounting, which may enable a more detailed analysis of accounting talk. The study also highlights the importance of accounting small talk, which has been largely overlooked in accounting literature.

Departing from previous studies, this paper aims to explore the predictive roles of financial indicators on diversity.

Data on all companies that are publicly traded was acquired from the Refinitiv Eikon database. The final list, which comprises 873 worldwide business data from 2021, composed the dataset. We used fundamental forward selection techniques, multiple regression and best subset regression in R programming to look at the data and find the most critical factors.

We found support for the predictive roles of financial indicators on total diversity score and its three components in global companies. In addition, bagging and random forest algorithms were able to find a predictor role of total liability on the diversity pillar score and inclusion score. In contrast, the people development score was best estimated by R. The boosted regression algorithm was also able to find evidence of the predictor role of total liability for people development and inclusion score but not for diversity pillar score.

This study is one of the first to examine financial predictors of firms’ diversity scores using machine learning algorithms. The discussion section offers theoretical and practical implications and directions for further research.

The purpose of this study is to review the overall trends in diversity, equity and inclusion (DEI) research in the management field.

We performed a scoping review to comprehensively understand how DEI research has been conducted and to inform future research and practices in the management field. We reviewed 725 articles published from 1976 to 2022 in SSCI-indexed management journals. We examined publication profiles (number of articles and research focus), publication tendency (journals and years), chronological publication trends, work environments (traditional vs remote/virtual work settings) and dimensions of DEI, including age, gender, race and culture.

We identified six common DEI research themes: (1) DEI management and practice, (2) perspectives on DEI, (3) team/group diversity, (4) DEI conceptualization, (5) leadership for DEI and (6) DEI climate. Finally, discussion, implications and recommendations for future research are presented.

Our research provides a comprehensive outline of the DEI research and suggests future directions to contribute to and advance knowledge on DEI in the management field.

This study aims to investigate how two different types of brand-to-brand dialogues – “roasting” versus “toasting” – impact consumers’ brand perceptions, particularly perceived entertainment, and influence brand attitudes.

The research design comprises four studies. The preliminary study involves Web scraping to gauge consumer perception about the two communication approaches followed by two well-known brands. Study 1 involves an online experiment to compare these communication types within each brand tested in the pilot study and examines the mediation effect of perceived entertainment. Study 2, also an online experiment, investigates the role of message neutralization, demonstrating that “roasting” can be acceptable when the humor is neutralized. Study 3 further tests the effects of neutralized “roasting” at different levels of brand familiarity and personality.

Roasting can lead to more favorable consumer perceptions than toasting. The effect can be explained by roasting’s higher level of perceived entertainment. However, this positive outcome is contingent on the successful neutralization of the aggressive humor in the “roasting” messages. When it comes to brand familiarity and personality, familiar brands benefit more from neutralized “roasting,” whereas brand personality does not have a strong influence.

The findings suggest that “roasting” can be effective when messages are neutralized, and “toasting” works best when spontaneous and genuine. It highlights how brand familiarity and personality influence consumer reactions, thus, offering strategic insights for both established and lesser-known brands. The study also prompts further research to examine other brand traits, cultural factors and behavioral dimensions in brand-to-brand dialogue, signifying the complexity and richness of this growing research area.

This study advises lesser-known brands to adopt “toasting” strategies to build a positive image, while established brands can try “roasting,” ensuring message neutrality to avoid negativity. The research emphasizes the role of brand familiarity and personality in shaping brand dialogues. Marketers must consider these to make humor strategies effective and bolster positive brand image.

This research uniquely examines message neutralization through contextual cues as a strategy brands can use to aid their sensitive dialogues with others on social media. The findings provide new insights into how brands can use different types of messages in digital communications to attract consumers and ensure positive reception, offering valuable guidance for academics and practitioners in brand-to-brand dialogue.

Small talk, often regarded as a superficial interaction unrelated to work, is a pervasive and inescapable aspect of daily life and professional settings. In China, where the notion of guanxi – the cultivation of strategic relationships – is deeply valued, workplace small talk (WST) is a strategic tool used by employees to strengthen their interpersonal networks. This study aims to investigate the positive impact of WST on task performance within the Chinese workplace and explores the mechanisms underpinning this relationship.

This study adopted a time-lagged research design to test its hypotheses using data from 516 employees across various Chinese firms.

This study revealed that WST exerts both direct and indirect positive effects on task performance. It boosts task performance indirectly via two mediators: relational energy and positive affect. This study also delineated a chain mediation model wherein WST sequentially elevates task performance by first enhancing relational energy and then fostering positive affect.

Counter to the prevailing focus on the negative repercussions of WST, this study sheds light on its beneficial outcomes, proposing novel pathways connecting WST to task performance. These insights contribute to both academic discourse and the development of practical management strategies.

This study aims to explore consumers’ perspectives on how packaging plays a role in their consumption experience and how it contributes to the formation of brand images. By adopting a consumer’s perspective, the authors identify the criteria that consumers apply to evaluate packaging and reveal how packaging relates to consumers’ overall brand associations.

Through a sequential exploratory mixed methods design, the authors explore brand packaging of chocolate bars as emotionally laden, well-known fast-moving consumer goods. First, the authors conduct a qualitative focus group study to explore how consumers perceive package design, and how it relates to their brand impressions. Second, the authors test the constructs and attributes with an independent sample through a quantitative survey.

The qualitative findings reveal the different roles of packaging and highlight how packaging provides value for consumer experiences not only at the point-of-sale but also during later consumption. More specifically, the authors identify 12 main criteria that consumers use to evaluate packaging. The authors unwrap how packaging is embedded in consumers’ brand image networks by mapping out its connections to other brand associations pertaining to product attributes, the brand itself and personality impressions. The quantitative findings confirm the importance of practical and symbolic packaging criteria and the brand image comparisons.

Taking a consumer’s perspective, this study contributes to a more holistic understanding of how packaging supports brand building as we reveal the various ways in which packaging relates to consumers’ overall brand image associations. This study further directs attention to the roles that consumers themselves assign to packaging and how they evaluate packaging based on its practical, symbolic and social value.

This study investigates the variables that impact initial public offerings (IPO) initial returns witnessed in Pakistan from 1996 to 2019 using pre-listing information variables, namely country-level institutional quality, sponsor ownership and pricing mechanism. IPO oversubscription is included as a moderating variable.

This research is motivated by the premise that the Pakistani IPO market is characterised by a broad range of institutional and regulatory frameworks. Multiple regression studies, i.e. ordinary least square (OLS) and quantile least square (QLS), were performed on 102 IPOs issued on the Pakistan stock market.

The present study findings suggest that the quality of public service, the independence of civil service from political influences and the legitimacy of government increase investors’ confidence in the prospects of companies, hence increasing the demand for IPO and initial returns. In addition, good regulatory quality enhances market transparency and lowers uncertainty, hence signalling high-quality IPOs and leading in substantial initial returns. The negative effect of the lock-up ratio on the initial return of an IPO is consistent with the risk-return trade-off theory, which asserts that the lock-up ratio indicates the quality of the IPO.

The results provide market regulators, policymakers, investors and underwriters with useful data for assuring proper subscriptions of issued shares, as these variables are crucial for company transparency and market efficiency. The findings will also help investors make better IPO subscription decisions.

The present study explains the important influencing factors of IPO initial return in the Pakistani market.

The purpose of this study is to explore stakeholder responses to an airline’s sustainability signaling act. Responding stakeholders, their interpretations and feedback to the signal are studied in light of signaling theory and corporate social responsibility (CSR).

This study was conducted using the social media analytics approach. A total of 7,002 publications in the public domain were collected from the internet’s news services, blogs and major social media websites. These posts were subjected to content, sentiment and reach analyses.

Diverse stakeholder groups, ranging from industry professionals to societal influencers, responded via social media to a CSR-related press release, the main types being general influencers of society and those working in the aviation or tourism industry. The themes of responses ranged from sustainability, technical development and the future of transport to green transition policies. Hence, the press release as a signal was linked to other discussions prevalent in society. Sentiments of the publications were mainly neutral or positive, with very few negative responses from stakeholders. Many responses were supportive, and the critical responses did not contain accusations of greenwashing.

Environmental CSR communications are strategically important to companies operating in carbon-intensive industries. The public may view breakthroughs in technology as an efficient way of emissions reductions cascaded with improvements in processes and practices. Utilizing new technology also affects several stakeholders and creates new opportunities for them. Knowledge on the subject may influence the tone of discussion.

This study views a press release as sustainability-related signaling and examines stakeholder responses in social media, contributing to CSR and signaling research in the context of the airline industry by observing the signaling process over time along with the behavior of the actors involved.