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Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

The rising costs of recruiting and hiring workers and the seismic shift of age demographics in the United States workforce has created much stir around the concept of generational cohorts. Although much has been done by researchers and practitioners alike to attempt a better understanding of each generational group’s leadership preferences, confusing and contradictory results has attracted much criticism. This critique has inspired efforts to look at the concept of leadership and followership preference through an alternative lifespan developmental lens. Because leadership influences are inherently social influences, a person’s overall lifespan development level may potentially provide a deeper perspicacity of the phenomenon than examining it from the more conventional generational cohort perspective. However, specific research into this area is lacking. This paper adds to the literature by uncovering what we are missing in research and practice when we look at age-related leadership phenomena solely from a generational cohort perspective. A review of the contradicting literature on generational cohorts and leadership is offered. Next, specific lifespan developmental theories are examined, and propositions and implications of such research are extended.

There are many studies regarding the value of gaining cultural awareness, but limited empirical evidence has been shared on programs that use integrated learning and capacity building interventions to specifically build cultural competence in aspiring undergraduate leaders. This qualitative case study examined the effects of interventions designed to build intercultural competence in first-year honors students participating in a leadership development program using co-curricular activities, undergraduate research, and a short-term education abroad. Data collected from two cohorts who completed the first year of the program revealed students’ perceptions of their short-term education abroad experience’s impact on their intercultural competence and leadership development. The study demonstrates the value of integrated leadership and intercultural competence development among undergraduate students.

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

This paper aims to provide readers with a comprehensive overview of the current state of the millennial literature, highlighting the significance and challenges of millennial professionals, their reported high turnover and the various recommendations designed to engage and retain them.

An integrated review approach was applied to synthesise contemporary peer-reviewed articles, supplemented by legacy and grey literature and relevant book chapters, to comprehensively explore and construct a cohesive overview of the current research on the millennial workforce.

Within the wealth of available information, examining the various studies on millennial turnover reveals diverse theories, evidence and opportunities for advancement, underscoring the necessity for more robust empirical studies. The investigation identified three overarching retention strategy themes: (1) intergenerational conflict management, (2) workplace adaptations and (3) solutions rooted in a protean career orientation. In alignment with protean career concepts, coaching shows promise as an underexplored option.

This article holds practical significance by offering researchers a comprehensive and cohesive overview of the millennial literature. Additionally, it gives organisations a novel perspective on the crucial role coaching can play in engaging and retaining millennial employees.

The increased focus on retaining millennial workers in recent decades has spurred a proliferation of articles and books on this subject. However, this body of research remains fragmented, lacking an overview that provides a clear picture of its current state. This review aims to bridge this gap.

The purpose of this article is to illustrate an emerging typology that theoretically links work values with personal values and to provide evidence of construct validity for this typology.

A hypothesis was developed that four types of work values – intrinsic, extrinsic, prestige and affective – underlie the relative importance that individuals place on aspects of work. Evidence of construct validity was provided using triangulation analysis. Data from three different samples in Japan were analysed with three different techniques; exploratory factor analysis (N = 229), hierarchical cluster analysis (N = 244) and smallest space analysis (N = 203).

The results demonstrate acceptable internal consistency and a coherent structure that fits the theoretical model across methods and samples. These findings lend strong support to the use of the intrinsic, extrinsic, affective and prestige typology for studying work values. This will hopefully encourage field scholars to adopt the typology in future values-based explorations in the context of work.

The study adds to the emergent literature in business research that stresses the importance of triangulation analysis to enhance the reliability and validity of findings. In this sense, it is an innovative paradigm of a multiple triangulation approach, which combines both data and within-method triangulation. The methods employed covered – for the first time – all commonly applied techniques for exploring the structure underlying the data and provided inductive, deductive and spatial evidence to corroborate the observed structure of work values.

Leadership Studies education is a highly personal endeavor shaped by the personal experiences and philosophies of leadership educators. However, when course design collaboration opportunities are presented, teaching approaches and curriculum prioritization may be at odds because of distinct personal narratives. This article frames disagreement over course design as an unexpected yet useful tool for facilitating individual and collective examination of leadership educators’ narratives and how they inform teaching and curriculum priorities. Drawing from standpoint theory and positionality, this work emphasizes that questions about how and what to teach in a leadership course are influenced by life experiences of leadership educators.

Self-presentation is an important aspect of influencer marketing. Drawing upon self-presentation theory and source credibility theory, this study aimed to unravel how the self-presentation strategies of a layperson, opinion leadership and micro-celebrity influence source credibility (i.e. trustworthiness, expertise, physical attractiveness and social attractiveness) and how source credibility, in turn, affects brand responses.

An online experiment among female participants (N = 229) was conducted. Participants were shown a sponsored blog in which the influencer presented herself as either a layperson, an opinion leader or a micro-celebrity.

The study demonstrated that the presentation strategy of a layperson was more persuasive than a micro-celebrity presentation because of higher levels of (1) trust and (2) social attractiveness. In addition, opinion leaders were perceived as having more expertise than laypeople and, therefore, positively enhanced brand responses.

The current findings provide relevant insights into the theoretical mechanisms (i.e. expertise, trustworthiness and social attractiveness) that explain the effects of self-presentation strategies on brand responses.

Our findings imply that credibility perceptions determine the persuasiveness of the SMI. This study showed that layperson and opinion leadership self-presentation strategies are relatively more persuasive.

This study is the first to show that influencers’ self-presentation strategies determine how people respond to the brands that influencers promote. In addition, we show that these effects are explained by the influencers’ trust, social attractiveness and expertise.

The purpose of this paper is to examine what impacts university students perceived from their short-term intensive international courses as part of undergraduate multidisciplinary education.

The study design was informed by interpretative phenomenological analysis. Semi-structured interviews explored informants’ views of their experience to elicit key themes of their experience.

The analysis resulted in four major themes: personal development, generic skills, global perspectives and subject-specific matter. Some text segments were coded with multiple themes, which suggests that the impacts of short-term international courses are multifaceted.

Academic topics of the courses substantially centred around humanities and social sciences at a particular university. This paper furthermore primarily depended on students’ self-reported answers, and it is possible that the participants who chose to enrol in the elective international courses may be principally willing to acquire global competence. Therefore, this study did not set out to present the generalised impacts of any short-term international courses.

The findings could be used as a conceptual tool for the design and evaluation of new and existing courses. In addition, the four major themes that this study elicited are useful as a cue for students’ self-reflection about their own learning experiences.

There have been significant efforts devoted to increasing the quantity of short-term international programs, but there has been less focus on the quality of these programs. This study supports the findings of existing literature but also identified one of the potential unfavourable impacts that short-term international courses may have on students’ development.