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During the last decade, several areas in the biomedical and social sciences experienced a reproducibility crisis, where mounting empirical evidence indicated that many published findings could not be successfully replicated. This crisis resulted in considerable introspection within the field of statistics because the null hypothesis statistical testing (NHST) paradigm is acknowledged as one of its root causes based on widespread agreement that it is deeply flawed. However, unlike in many other areas, there has yet to be a concerted effort within the discipline of accounting to acknowledge these developments, let alone steps taken to improve practice. This essay aims to spark discussion and debate on the validity of the NHST paradigm by presenting a comprehensive case, incorporating the latest arguments and findings, that demonstrates why the paradigm needs to be abandoned, especially in fields where statistical model misspecification looms large and statistical power is low, such as in management accounting. In so doing, the analysis exposes why obtaining robust knowledge in management accounting has proved elusive. Additionally, it offers a new perspective on the reproducibility crisis and critical insights for improving statistical practice.

This research aims to investigate the impact of exogenous shocks on individuals' risk tolerance, particularly when originating outside the economic or financial sphere. Focusing on Italy as the first Western country affected by COVID-19, this paper explores whether the pandemic led to a decrease in Italians' financial risk tolerance (FRT).

This study used a two-stage approach for data analysis. Initial examination of key variables used linear regression (ordinary least square [OLS]) with robust errors. Subsequently, a system of structural equations (structural equation model [SEM]) was used for a more nuanced exploration of hypothetical relationships between constructs and their observed indicators. SEM addressed reliability issues inherent in OLS, offering a robust analysis of structural models based on specified hypotheses. To assess the impact of COVID-19 on Italians' FRT, the Grable and Lytton Risk Tolerance Scale was used, measuring changes through a scored questionnaire with values ranging from 1 (greater risk aversion) to 4 (greater risk propensity).

This study used three distinct OLS regression models to analyze the impact of COVID-19 on Italians' FRT, considering mortality, infection and stringency rates. Findings revealed that older individuals exhibited lower risk tolerance across FRT dimensions, consistent with previous research. Men were more risk-prone, aligning with gender-related financial literacy disparities. Married respondents tended to be less risk-tolerant, supporting the idea that marital status influences risk attitude. Education level showed a slightly negative impact on investment risk. Professional instability, lower income and stock market inexperience were associated with lower risk tolerance. Notably, the COVID-19 pandemic had a significant positive effect, making respondents more risk-averse. SEM methodology was used to examine the moderating effects of COVID-19 proxies on FRT changes.

This research brings a novel perspective to the ongoing debate on exogenous shocks' impact on individuals' risk tolerance, particularly when originating outside the economic or financial domain. Focusing on Italy, the first Western country hit by COVID-19, this study uniquely investigates the pandemic's effect on Italians' FRT. With a large and representative sample, the findings contribute significantly to the literature on risk attitude, shedding light on the pandemic's impact. This study's originality lies in providing reliable evidence with policy implications, emphasizing the imperative for government intervention in addressing both health and economic issues in the wake of such external shocks.

This article explores how waste collection venture founders in an uncertain sub-Saharan African environment perceive and access resources. More particularly, it investigates why, even in a similar context, different types of resource-mobilizing practices can be observed among venture founders and how these different practices can be related to founders’ diverging perceptions of resource accessibility.

The study compares seven waste collection ventures in Ouagadougou, Burkina Faso, a particularly uncertain market with shifting public regulation. The comparative case study analysis relies on interviews with venture founders, staff members and sector experts, as well as observations and archival data.

The findings suggest that the diverse approaches to resource accessibility can be associated with different ways in which venture founders perceive three key dimensions: environmental uncertainty (which is not necessarily seen as negative), the venture’s mission (for-profit or not-for-profit) and the founders’ self-perceptions. Three “perception-practice” patterns are identified, which illuminate different avenues for waste collection venture founders to access resources and position themselves in between local traditions and international influences.

The findings contribute to refining the understanding of the links between entrepreneurial perceptions and resource access in uncertain environments, and further illuminate the diversity and complexity of entrepreneurial approaches in sub-Saharan Africa.

The findings of this paper may help waste management entrepreneurs better leverage resources and deal with uncertainty. Moreover, the paper includes recommendations to public authorities in charge of waste policy at the local, national and international levels, urging them to take the diversity of entrepreneurial approaches into consideration and formulate tailored policies to support waste entrepreneurs in accessing the resources they need.

Informing the diversity of waste management practices and their effectiveness directly contributes to supporting small venture development and dealing with pollution, thereby addressing, respectively, sustainable development goals 8 (“Economic development and growth”) and 15 (“Life on land”).

As entrepreneurship in sub-Saharan Africa remains relatively underexplored in comparison with Western contexts, in particular from the perspective of entrepreneurial perceptions, the originality of this article is to connect resource access practices with the different perceptions unfolding in a similar context, thereby shedding light on how such diversity informs the understanding of entrepreneurial practices in uncertain contexts.

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

This study aims to shed light on the under-researched relationship between government–public relationship and tourism ethnocentrism via patriotism in emerging tourism destinations. The study empirically test the determinant role of government–public relationship and patriotism on tourism ethnocentrism within the theoretical lens of social exchange theory.

Social media has played a pivotal role in polarizing views on Russia–Ukraine conflict. The effects of polarization in online interactions have been extensively studied in many contexts. This research aims to examine how multiple social media sources may act as an integrator of information and act as a platform for depolarizing behaviors.

This study analyzes the communications of 6,662 tweets related to the sanctions imposed on Russia by using textual analytics and predictive modeling.

The research findings reveal that the tweeting behavior of netizens was depolarized because of information from multiple social media sources. However, the influx of information from non-organizational sources such as trending topics and discussions has a depolarizing impact on the user’s pre-established attitude.

For policymakers, conflict mediators and observers, and members of society in general, there is a need for (1) continuous and consistent communication throughout the crisis, (2) transparency in the information being communicated and (3) public awareness of the polarized and conflicting information being provided from multiple actors that may be biased in the claims being made about the conflict crisis.

While previous research has examined Russia–Ukraine conflict from a variety of perspectives, this is the first study to examine how social media might be used to reduce attitude polarization during times of conflict.

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

Through the reconstruction of the events of some foreign entrepreneurs who worked in the territory of the Italian city of Bari in the first half of the 19th century, this paper aims to analyze the role of entrepreneurial migration in the economic development of Apulia land in this period.

This study adopts a theoretical framework that combines the concept of mixed embeddedness in a multifocal perspective, with the model of the diffusion of innovation focusing on the role of the so-called agency of actors, and of the network, in the dissemination of innovation. The theoretical framework is applied to multiple case studies to compare the evidence that emerged from the simultaneous analysis of several situations.

By analyzing how innovations have spread within the network of entrepreneurs of that time, it is possible to identify some relevant aspects related to the mechanisms of dissemination of innovations in the context of entrepreneurial migration. Specifically, the opportunity structure is intended in an even broader sense than indicated in the classic approach to mixed embeddedness: it is considered as the result of the joint interaction of the political, institutional and economic context of several places, and the behavioral dynamics of several groups.

Due to the specific method chosen, the outcomes of the research might apply to a narrow context. Therefore, the results need to be tested and confirmed in further empirical studies, and by applying multiple research methods.

Findings are useful and significant in the analysis of the link that exists between the diffusion of innovations and migrant entrepreneurship, and then the conclusions can be applied and extended to the current phenomenon of migration-related innovations, with specific reference to developing countries.

Findings can be applied and extended to the current phenomenon of migration-related innovations and highly skilled migration, with specific reference to developing countries.

This paper contributes to shed new light on the contextual and multifocal factors that influence the development of innovations in the networks of migrant entrepreneurship, in a specific historical period and a specific context. Combining social, human and financial capital with the wider opportunity structure, this study also provides a comprehensive understanding of the modalities through which migrant and high-skilled entrepreneurs could innovate.