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The purpose of this paper is to examine a US retailer's decision to backward‐integrate its supply channel for global sourcing, based on the framework adapted from transaction cost analysis (TCA).

The conceptual framework was developed based on the past literature. A survey method was employed to collect the data from apparel retail firms engaging in global sourcing. Confirmatory factor analysis and ordinal regression analysis were used to diagnose the quality of data and to test hypotheses.

A retail firm avoids backward integration when facing high volume fluctuation and high country risk combined with asset specificity, while it favors the integration when perceiving high asset specificity, socio‐cultural distance, free‐ride potential, and sourcing volume. Great experience also leads to backward integration not only as a main factor, but also as a moderator reinforcing the effects of asset specificity and uncertainty on integration.

Although transaction costs associated with foreign procurement are highly significant, little attempt has been made so far to apply TCA to understand sourcing governance decisions, in particular those by retailers – important participants in the current landscape of global sourcing. This study fills this gap. This study also examines the role of import volume, experience, and free ride potential to provide a more comprehensive understanding of sourcing governance decisions by retailers.

The luxury market in China has grown significantly in recent years. One unique characteristic of luxury consumers in China is their youth. While exploratory in nature, this study aims to identify and offer a meaningful understanding of different segments of young luxury consumers in China.

The data were obtained from personal interviews with 28 respondents between 20 and 25 years of age who were recruited via a mall‐interception method in three different high‐end department stores in Shanghai, China.

Based on key values, motivations, and behavior patterns toward luxury consumption, the authors identify four distinct segments of young luxury consumers: the overseas pack; the self‐established cool; the luxury followers; and the spirituals.

The study is based on a small sample consisting of 28 individuals.

While Chinese youth may share some traits as a collective group, they also have diverse reasons and patterns for luxury consumption. The authors identify at least four distinct segments whose values, motivations and behavior toward luxury are different from one another. Companies must consider the differences that exist within this generation to effectively approach this market.

While exploratory, the current study is the first to identify segments in luxury consumers among young generations in China.

This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.

A review of corporate governance and NFR literature and existing research frameworks leads to the development of a conceptual framework to encourage future qualitative accounting research on the corporate governance mechanisms for NFR.

Few studies consider the complex interrelationships between NFR and corporate governance mechanisms. Quantitative studies using secondary data sources dominate accounting research on the topic. Of the small number of qualitative studies, many are theoretical and offer little new knowledge about the effectiveness of corporate governance mechanisms in practice. The research framework, developed from a literature review and consideration of multiple qualitative approaches, proposes numerous avenues for future research.

This paper is based on a scoping review of the literature using peer-reviewed journal papers. Other researchers may have identified additional literature for inclusion, including grey literature.

More qualitative research into NFR and corporate governance mechanisms may help to guide practitioners seeking to incorporate sustainability into their governance practices.

The critical relationship between NRF and corporate governance is under-explored in research yet has significant consequences for organisations pursuing sustainability.

The authors develop a conceptual framework for qualitative accounting research on NFR and corporate governance, addressing key outstanding questions in this area and considering different theoretical perspectives when approaching this critical topic. Although there is scope for further research in general in this promising area, including quantitative reviews and discursive studies, qualitative research would be of particular value. The authors also outline multiple directions for nurturing academic debate.

Companies frequently use Internet Financial Reporting (IFR) to distribute financial and nonfinancial information to stakeholders. Research suggests that companies often distribute information via the web for impression management purposes in order to diffuse potential negative reactions and/or to promote positive reactions to corporate policies and actions. The purpose of this study is to investigate whether web disclosure of environmental information and the presentation format influences the outcomes of litigation awards. Results indicate that even a partial web disclosure of pending environmental sanctions on a company’s financial statement reduces the compensatory and punitive damages that jurors award when shareholders suffer losses as a result of environmental sanctions. The results also indicate that firms using enhanced presentation formats when disclosing environmental information further reduce the amount of damages awarded against them. These results have implications for users and preparers of IFR, and for policy makers weighing mandates for disclosure of nonfinancial information in annual reports.

The purpose of this paper is to provide a case study of the use of technology as a hidden curriculum in a youth leadership program (United Future Leaders-UFL).

A description of the UFL program, including theoretical framework and current use of various technology platforms, provide a backdrop to the hidden curriculum implemented by the programming staff. Both intended and unintended outcomes of the use of technology are discussed in the context of UFL values/themes.

A review of technology use in the UFL program resulted in the categorization of realms of influence (Staff ↔ Student Participants, Staff ↔ Staff, Staff ↔ Parents, Participants ↔ Participants) and five categories of technology use (reminders, communication, sharing of resources, reinforcing learning, increased parental involvement).

Examples of emerging patterns of this hidden curriculum, future directions for technology use within the program, and advice for youth program practitioners are included.

This paper adds to the general discussion of types and purpose of technology use, youth programming, and role of technology use as hidden curriculum.

This chapter presents the lived experience of 10 doctoral students and recent graduates from a North American University, who like graduate students elsewhere, have faced upstream battles against excessive faculty entitlement. The six sections of this chapter, each by different authors, explore how entitlement in the University, is experienced from different perspectives. The first four sections explore the deleterious effects of excessive faculty/teacher entitlement which can lead to competitiveness, selfishness and aggression. Section five focuses on student entitlement as experienced by an immigrant graduate teaching assistant, and section six explores how both faculty and student entitlement may be experienced at different stages of the immigrant experience. It is hoped that this chapter will create a platform with which to highlight these topics for ourselves and other doctoral students attending other universities, so that relationships and opportunities may improve for everyone.

This paper aims to explore the relationship between strategic internationalization decisions and dynamic capabilities deployment for the internationally growing firm (IGF). Dynamic capabilities refer to a firm’s ability to adapt proactively to a changing business environment, emphasizing the importance of “doing the right things” rather than just “doing things right.

Literature-based, this paper proposes a model that links internationalization decisions and dynamic capabilities deployment, offering valuable insights for both research and practical application.

The study highlights that the IGF – focused on expansion and growth abroad – faces unique complexities that demand “doing the right things” in terms of strategic internationalization decisions. Three critical organizational capabilities – knowledge transfer, knowledge recombination and learning capabilities – are mechanisms linking strategic internationalization decisions to dynamic capability deployment in the IGF. These organizational capabilities enable the IGF to act entrepreneurially and deploy dynamic capabilities across borders.

The model provides a practical framework illustrating the interconnectedness of strategic internationalization decisions and their combined effects on the ability of IGF to deploy dynamic capabilities to adapt to a changing global environment.

This research addresses a gap in the literature, challenging the conventional assumption that dynamic capabilities precede firms’ decisions to internationalize and that these dynamic capabilities can only be enhanced abroad.

The global agenda of sustainable development goals (SDGs) has posed a major challenge to corporate organizations by addressing sustainability issues within their business model and strategy. Based on this premise, this study provides empirical examination of SDG reporting of the top fifty (50) listed companies in Nigeria for the period of 2016–2018.

The study adopts survey method and content analysis technique to analyze corporate SDG reporting of the selected firms. The study examines the top-50 listed firms in Nigeria based on their market capitalization. Questionnaires were distributed to financial managers of the top-50 listed firms and staffs of the big four audit firms from the governance and sustainability department. The fifty (50) firms selected are as follows: 17 firms from the financial sector, 13 firms from the consumer goods sector, 5 firms from the healthcare sector, 6 firms from the oil and gas sector, 5 firms from the industrial goods sector and 4 firms from the information technology sector. The content analysis was utilized through the PwC framework, Global Reporting Initiative (GRI) framework and International Integrated Reporting Council (IIRC) framework to gage the extent of firms' compliance regarding corporate SDG reporting. Also, the business reporting indicators for each SDG developed by GRI was employed to determine the compliance level of the selected firms with respect to corporate SDG reporting.

The empirical evidence shows that corporate organizations in Nigeria have performed poorly in corporate SDG reporting. The result of the survey reveals that lack of regulatory framework and voluntary disclosure are the major factors that contributes to low level of SDG reporting by Nigerian firms. Also, the result of the content analysis shows poor reporting on SDG activities. The result of the research survey indicates that voluntary disclosure, lack of management commitment and lack of regulatory enforcement accounts for low SDG disclosure by the selected Nigerian firms.

This study's findings call for clear responsibility and a strong drive for SDG performance from corporate institutions in Nigeria. Whilst the overall responsibility rests on the government, the actualization of SDG cannot be achieved without support from corporate organizations. The empirical approach used in this study emphasizes the need for corporate organizations to embrace sustainable practices and to integrate SDG information into their reporting cycle.

This study contributes to growing literature in the area of corporate reporting and SDG research in Nigeria and other emerging economies.