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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.

As more firms adopted AI-related services in recent years, AI service failures have increased. However, the potential costs of AI implementation are not well understood, especially the effect of AI service failure events. This study examines the influences of AI service failure events, including their industry, size, timing, and type, on firm value.

This study will conduct an event study of 120 AI service failure events in listed companies to evaluate the costs of such events.

First, AI service failure events have a negative impact on the firm value. Second, small firms experience more share price declines due to AI service failure events than large firms. Third, AI service failure events in more recent years have a more intensively negative impact than those in more distant years. Finally, we identify different types of AI service failure and find that there are order effects on firm value across the service failure event types: accuracy > safety > privacy > fairness.

First, this study is the initial effort to empirically examine market reactions to AI service failure events using the event study method. Second, this study comprehensively considers the effect of contextual influencing factors, including industry type, firm size and event year. Third, this study improves the understanding of AI service failure by proposing a novel classification and disclosing the detailed impacts of different event types, which provides valuable guidance for managers and developers.

The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and incentivize managers with common goals. Therefore, the research aims to take stock of the evolution of studies on MCS adoption, identifying trends and future avenues.

While a few systematic literature reviews have investigated the implications of MCS adoption amid specific contexts, a comprehensive bibliometric analysis of the whole research stream is lacking. Consequently, our study analyzes relevant scientific literature on the topic of MCS from 1970 to 2022, through the use of VOSviewer, R Bibliometrix and Latent Dirichlet Allocation to visualize the bibliometric results.

The study provides a comprehensive overview of key emerging topics in MCS literature and the ways in which they have developed over the decades, along with a structured research agenda built upon the literature gaps found amid current and past scientific production. It does so by analyzing scientific production from multiple bibliometric aspects and advanced text-mining techniques to extract common emerging themes from the dataset.

To the best of the authors’ knowledge, no attempt has yet been made to synthesize MCS literature through a bibliometric review. The bibliometric perspective on MCS enhances scholars' understanding of the historical path and future trends of the literature stream, while helping practitioners update existing MCS conceptualizations in light of contemporary changes.

Taking instances from extant findings from the literature, the study aims to examine the community perception toward renewable energy (RE) off-grid (mini-grid/microgrid) intervention, the underlying rationales for engagement of communities in RE off-grid projects, the different alternatives/models to engage communities in various phases of RE off-grid project deployment.

The study has followed the structured literature review to explore the identified research question of the study.

Based on findings from the review, the framework for effective community engagement in RE mini-grid projects is suggested. Furthermore, the study also draws suggestions and implications for future research and practice.

Based on such understanding the present study offers the framework which suggests the steps for the engagement of the communities in the off-grid projects. The key steps are managing the perception of the community (including generation of awareness among the community), planning for the benefits of the community, linkage the sustainable development goals (SDG), planning for the inclusion of the community and measuring performance (in the line of social and economic criteria and SDG).

This study finds the gap in the literature on the nexus of community, off-grid energy projects and SDG. Following the findings from the scholars in this field, a few gaps in the policy and practice have been highlighted which could be useful for practitioners and policymakers in this area.

The first objective is to investigate and determine the social capital development of students in online education. The second objective is to analyze the influence of social capital on students’ academic success and educational satisfaction. The third objective is to generate recommendations to foster social capital development.

A quantitative research approach is employed, with 264 respondents comprising students from colleges and universities in Malaysia. The data gathering instrument is an online questionnaire administered with the informed consent of participants. Data analysis is performed using structural equation modeling (SEM).

The results show that the faculty capital and peer capital components of social capital have not been compromised in online education, but the family capital component has declined. As such, it is concluded that there is a general decline in overall social capital in online education. These findings form the basis for recommendations on promoting social capital development among students in colleges and universities internationally.

This study focused on study periods during the COVID-19 pandemic where online learning and communication were strictly enforced, providing a unique opportunity to explore how students adapted their social capital development. However, this is not meant to be a representation of scenarios where students are given the option of either physical or online education or a combination of both.

Academic and institutional management implications are evident, and recommendations are made based on the findings.

The findings and subsequent recommendations have considerable social implications in terms of social sustainability of education practices and policies.

The COVID-19 pandemic that started in March 2020 and subsequent prolonged periods of physical lockdowns in many countries have forced colleges and universities that customarily practice classroom education to shift to online education temporarily. This situation created a novel “natural experiment” when classes or programs from the same college or university that are customarily conducted in classrooms (in person) were conducted online during the pandemic, thus contributing to the originality of the findings.

The purpose of this paper is to examine how the practices, processes and expertise embedded within Social Impact Bonds (SIBs) distinctively mediate the tensions between outcome payers’ competing and contradictory programmatic discourses.

We use qualitative research methods and employ concepts drawn from the governmentality literature to analyse interviews with SIB outcome payers.

SIBs are shown to challenge the degree of negative influence of biopolitics, neoliberalism and financialization by highlighting a broader and more holistic set of influences. SIB operations pre-empt and counteract perceived risks and are refined through a “learning by doing” effect. In contrast to other approaches to funding social interventions, the SIB structure attributes and independently validates outcomes. Payments to investors are based on the achievement of outcomes and are funded by the outcome payers. SIBs’ operational processes allow the responsibilities of the various parties to be explicitly assigned and contracted. The interests are aligned, yet the cultural differences harnessed.

This paper is one of the first to apply governmentality concepts to SIBs. By focusing on outcome payers, the paper provides new perspectives on the practices, processes and expertise of governing and the programmatic discourses of governing, as well as their relationship. The insights offered are supported by one of the largest and most diverse empirical SIB samples including 34 interviews where 43 individuals reflect on their experiences across 32 unique outcome payer organisations.

The recruitment and promotion of teaching academics in the UK is constrained by a complex array of career progression barriers. These barriers have led to an increasing trend of horizontal career (lack of) progression. The purpose of this paper is to reveal and discuss linearity and horizontality constrictions, challenges and issues impacting on potential careers in tourism academia.

This study uses a leading UK national academic recruitment website to gather data and insights from across 137 posted jobs related to tourism between 2020 and 2022.

The main findings of this work note the constrictions of the UK academic job market and the consequences it poses for academics within tourism and beyond. It is proposed that future research to further understand the realities faced by academics is needed to prompt action for change to create more enriching career development.

The contribution of this study centres around sense making a phenomenon that exists but is not often talked about within academia (whether in tourism or beyond). For academics and managers, this paper presents an opportunity to reflect more holistically on careers with a view to instigating valuable change moving forward (for oneself or others). There is also a dearth of studies relating to career progression of tourism higher education educators.