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Family business in the Czech Republic has a very short history, which creates inequalities in the conditions of family business compared to other countries. The aim is to find out whether, despite the disadvantages resulting from historical development, the approach of Czech family business owners to digitization differs from that of business owners existing in an environment with a long history of family business.

The respondents of the online questionnaire survey conducted in spring 2024 are family business owners from the Czech Republic. About 500 valid responses were obtained, mainly from small manufacturing businesses. The hypotheses were statistically verified. To analyse the relationships between variables, coefficients were used (Pearson’s, Spearman’s, Gamma, Kendall’s or Kruskal–Wallis test). Factor analysis was used to identify hidden variables that may explain the relationships between the observed variables.

Key findings related to the approaches of generations owned and managed to the implementation of digitization, the influence of non-family managers and owners, the main barriers to implementation or the expected benefits. The finding that, despite the large historical distance, the attitudes of historically young family businesses do not differ much from those of owners in countries with a long history of family businesses can be considered novelties. It demonstrates that family businesses are mainly influenced by their specific characteristics brought about by the intermingling of family and business, regardless of the history of the development of the business environment.

This research highlights a key insight into family business dynamics: the cultural and historical context appears to have a less significant impact on owners’ attitudes than the inherent characteristics shared across family businesses. In essence, the unique blend of family and business interests creates commonalities that transcend geographical or historical differences. Comparing family business owners from the former “Eastern Bloc” and those from countries that have not been hampered by this social scrutiny provides a new perspective in the discipline of family business. Groups of barriers to the introduction of digitization were identified, namely resources, changes, data security and employees.

This study aims to present state-of-the-art research on circular economy (CE) implementation in construction and demolition waste management (CDWM) within the construction sector.

A mixed-method (scientometric and critical analysis) review strategy was adopted, involving scientometric and critical analysis to uncover the evolutionary progress within the research area, investigate key research themes in the field, and explore ten issues of CE in CDWM. Moreover, avenues for future research are provided for researchers, practitioners, decision-makers, and planners to bring innovative and new knowledge to this field.

A total of 212 articles were analyzed, and scientometric analysis was performed. The critical analysis findings reveal extensive use of surveys, interviews, case studies, or mixed-method approaches as study methodologies. Furthermore, there is limited focus on the application of modern technologies, modeling approaches, decision support systems, and monitoring and traceability tools of CE in the CDWM field. Additionally, no structured framework to implement CE in CDWM areas has been found, as existing frameworks are based on traditional linear models. Moreover, none of the studies discuss readiness factors, knowledge management systems, performance measurement systems, and life cycle assessment indicators.

The outcomes of this study can be utilized by construction and demolition sector managers, researchers, practitioners, decision-makers, and policymakers to comprehend the state-of-the-art, explore current research topics, and gain detailed insights into future research areas. Additionally, the study offers suggestions on addressing these areas effectively.

This study employs a universal approach to provide the current research progress and holistic knowledge about various important issues of CE in CDWM, offering opportunities for future research directions in the area.

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.

This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.

This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.

This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.