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The purpose of this paper is to provide practical insights into a senior manager’s engagement with integrated reporting (IR). This paper theorises IR as an accounting compromise and test of worth in an Australian IR pilot organisation.

In-depth interviews with the chairman of the IR pilot organisation are analysed in the context of Boltanski and Thévenot’s (1991, 2006) economies of worth (EW). A personal narrative approach was used to privilege the voice of an individual actor at the heart of decision making.

In contributing to van Bommel’s (2014) use of EW to examine IR as an accounting compromise, the authors find that ambiguity in IR does not mean that reporting is getting harder to operationalise. Instead, IR is getting harder to justify. The relativism issues that IR has revealed suggest that if all views are met, any significant contributions would not stand out. Interviews reveal that the challenge for IR is to provide the means to report on the organisation’s broader societal impacts, which go beyond measures of IR value creation.

This paper contributes to the accounting academy with practical insights on a dual-purpose organisation’s experiences with IR. The authors demonstrate how a chairman of the board uses accounting to navigate competing priorities and justify management decisions.

This study offers unique insights from the chairman of an IR pilot organisation. A personal narrative approach contributes to the limited empirical literature in accounting using EW as a micro-level analytic.

This study evaluates the evolution from traditional to nontraditional financial intermediation (NTFI) in Chinese commercial banks from 2006 to 2021, analysing its impact on bank performance and risk.

Accounting measures are used to construct granular activity data, and factor analysis is employed to develop a financial intermediation evolution (FIE) index. The fully modified OLS (FMOLs) estimator is used for nonstationary data analysis, and difference-in-differences (DID) analysis is used for robustness check.

Chinese banks exhibit unique evolution in financial intermediation compared to developed economies, with greater inter-bank variations over time than intra-bank differences. From 2006 to 2017, three paths were identified: Investment, Fee and Repo models, with a fourth path (the Investment2 model) emerging post-2017. Only the Repo model enhances bank returns (ROA & ROE), while shifts towards NTFI increase liquidity and leverage risks across all models. The evolution of bank business models and their consequent implications on performance and risks are influenced by regulatory objectives and banks’ endeavours in regulatory arbitrage.

Major stakeholders in the banking sector can gain a better understanding of financial intermediation and associated market behaviour, performance and risks, with significant implications for banking regulations and crisis management.

This study provides the first comprehensive overview of the evolution of Chinese commercial banks’ financial intermediation activities over an extended period, uncovering the unique characteristics distinct from the developed economies.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

The purpose of this paper is to develop a risk evaluation method for the industrial network under high uncertain environment.

This paper introduces an extended safety and critical effect analysis (SCEA) method, which takes the weight of each industry in a network into risk assessment. Furthermore, expert experience and fuzzy logic are introduced for the evaluation of other parameters.

The proposed approach not only develops weight as the fifth parameter in quantitative risk assessment but also applies the interval type-2 fuzzy sets to depict the uncertainty in the risk evaluation process. The risk rating of each parameter excluding weight is determined by using the interval type-2 fuzzy numbers. The risk magnitude of each industry in the network is quantified by the extended SCEA method.

There is less study in quantitative risk assessment in the industrial network. Additionally, fuzzy logic and expert experience are expressed in the presented approach. Moreover, different parameters can be determined by different weights in network risk assessment in the future study.

The extended SCEA method presents a new way to measure risk magnitude for industrial networks. The industrial network is developed in risk quantification by assessing weights of nodes as a parameter into the extended SCEA. The interval type-2 fuzzy number is introduced to model the uncertainty of risk assessment and to express the risk evaluation information from experts.

The purpose of this paper is to test the invulnerability of the guarantee network at the equilibrium point.

This paper introduces a tractable guarantee network model that captures the invulnerability of the network in terms of cascade-based attack. Furthermore, the equilibrium points are introduced for banks to determine loan origination.

The proposed approach not only develops equilibrium analysis as an extended perspective in the guarantee network, but also applies cascading failure method to construct the guarantee network. The equilibrium points are examined by simulating experiment. The invulnerability of the guarantee network is quantified by the survival of firms in the simulating progress.

There is less study in equilibrium analysis of the guarantee network. Additionally, cascading failure model is expressed in the presented approach. Moreover, agent-based model can be extended in generating the guarantee network in the future study.

The approach of this paper presents a framework to analyze the equilibrium of the guarantee network. For this, the systemic risk of the whole guarantee network and each node's contribution are measured to predict the probability of default on cascading failure. Focusing on cascade failure process based on equilibrium point, the invulnerability of the guarantee network can be quantified.

This study explores how egoism and altruism as knowledge sharing motivations influence consumers’ electronic word of mouth (eWOM) intentions on food platforms. It also investigates the interaction effect of egoism and altruism on eWOM intentions through attitude toward use (ATU).

A survey was conducted with 523 consumers who posted reviews on Taiwan’s two leading food platforms. The data were analyzed using structural equation modeling to examine the relationships between knowledge sharing motivations, ATU, and eWOM intentions.

Egoism and altruism influence eWOM intentions through ATU, with altruism having a more substantial impact. Their interaction further enhances the positive relationship between ATU and eWOM intentions.

This study fills the empirical gap by demonstrating the interaction effect of egoism and altruism on eWOM intentions. It highlights the role of intrinsic motivations in shaping consumer behavior on digital platforms and offers insights for businesses aiming to foster consumer engagement.

Based on the theoretical definition of the quality of economic growth as well as the availability and reliability of the given data, the purpose of this paper is to build an evaluation system of a regional economic growth quality on three levels: conditions, processes and results.

From the perspective of economic quality, this paper offers a theoretical interpretation on how the urban–rural income gap affects the quality of economic growth and takes an empirical test on the sample panel data from 30 provinces and regions through difference GMM and system GMM models.

The results show that the excessively large income gap will influence economic growth in terms of the foundation, operation and the outcome, thereby, restricting the quality of economic growth. In addition, investments in human and physical capital and improvements in terms of transport infrastructure, industrial structure and economic openness play an active role in economic growth quality, whereas government expenditure scale, financial development and the deviation of industrial structure have a negative effect.

There has been a substantial amount of experience and evidence on the research about the issue of China’s income distribution and the quantity of economic growth, whereas there are relatively fewer discussions about the income distribution and the quality of economic growth. This paper, based on what has been mentioned above, tries to give a theoretical interpretation and an empirical test to describe the relationship between urban–rural income gap and the quality of economic growth from the quality point of view.

The mechanical properties between wheel and ground will affect the motion performance of wheeled omnidirectional mobile robot (OMR). MY3 wheel is an omnidirectional wheel. This paper aims to analyze the contact mechanical characteristics between MY3 wheel and ground to improve the motion accuracy of an omnidirectional mobile platform with MY3 wheel (MY3-OMR).

This method takes MY3 wheel as the research objective. The normal and tangential contact mechanics model and rolling contact mechanics model of MY3 wheel are established by analyzing the structure of MY3 wheel, and thereby, the slip ratio of MY3 wheel in the process of motion is calculated. The kinematics model of MY3-OMR is optimized by taking the slip ratio as the optimization parameter that aims to improve motion accuracy of MY3-OMR.

The correctness of the mechanical analysis and the feasibility of the method are verified by the MY3-OMR prototype. Let MY3-OMR move along the set circular trajectory and square trajectory, and the error between the motion trajectory before and after optimization and the standard trajectory is obtained. It illustrates that the error in the square trajectory is reduced by 1.5%, and the circular trajectory error is reduced by 2%; therefore, the method is effective.

A method based on contact mechanics is proposed and verified. Through the establishment of wheel-ground contact mechanics model to optimize MY3-OMR kinematics model, and thereby, the motion accuracy of MY3-OMR is improved, which lays a foundation for MY3-OMR engineering application.

This writing reveals Hong Kong’s role as the center of China research. Before Reform and Opening in 1979, the British colony was the only place in the world where all international China experts stopped over and obtained the latest and the most accurate accounts of PRC.

The paper analyzes how Hong Kong serves as the intellectual mecca through examining the lives of China scholars amid building up their international profiles. What prompted them to join the China field? How were their lives like in the British crown colony? This paper also unveils the roles of the two research institutions played on Communist China studies: University Services Center (USC) and Union Research Institute (URI). In addition to relying on archival correspondences, personal interviews were also conducted in the last two years.

Despite being the mecca of PRC research, Hong Kong was not the first destination for most aspiring China scholars from the West. Most of these Western scholars did not even plan to devote their whole working lives to the study of China. Through luck, draft avoidance and generous grants from Ford and Carnegie Foundations, these young men and women became internationally iconic figures of East Asian research. To complete their Ph.D. theses and subsequent China-related projects, Hong Kong was a “must-go” destination for them. Under the full protection of the Union Jack, these scholars enjoyed the freedom to speak, write, research and publish. God blessed Hong Kong with such a unique political status amid the Cold War.

155 Argyle Street was the Art Deco compound where Red China experts produced most groundbreaking scholarships. It was not only a two-story structure where they acquired their first-hand resources but a platform where any China-related topics were discussed openly under the auspices of British colonial rule of law. Despite claiming themselves as apolitical, both USC and URI were products of US containment policy against communism. Even so, the colonial government never prohibited the two’s operations. Through this paper, readers will also discover how young men and women became inspired into a career in China studies.

The purpose of this paper is to examine the complex relationships between common bond attachment, common identity attachment, self-esteem and virtual community citizenship behavior (VCCB). This study identifies two broad categories of VCCB: citizenship behaviors directed toward benefitting other individuals (VCCBI) and citizenship behaviors directed toward benefitting the virtual community (VCCBC).

The authors apply partial least squares structural equation modeling to test the hypotheses, using a sample of 388 valid responses.

The results indicate that common bond attachment and common identity attachment have a significant effect on self-esteem, which, in turn, has a significant effect on VCCBI and VCCBC. The results also indicate that common bond attachment has a significant effect on VCCBI, and that common identity attachment has a significant effect on VCCBC.

This study contributes to a better understanding of VCCBs through common identity and common-bond theory, social identity theory and the stimulus-organism-response framework.