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The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.

This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.

Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.

The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.

Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.

Computing seepage discharge in earth dams involves inherent complexities and challenges that require the use of probabilistic algorithms to accurately capture their uncertain characteristics and identify optimal solutions. This study aims to investigate the impact of uncertainty in seepage flow estimation using a novel hybrid approach, combining the analysis of Laplacian equations with the probabilistic finite element method (PFEM) and a metaheuristic algorithm.

To achieve this purpose, a finite element-based FORTRAN program was developed to model the problem using the Galerkin finite element method, which was validated using laboratory findings. Subsequently, Monte Carlo loops were incorporated into each model, consisting of 2000 iterations and the probability distribution function and cumulative distribution function were computed for each sub-model. A total of 138 earth dams were analysed to investigate the influence of different characteristics on seepage, including variations in dam geometry, soil permeability and water levels (both downstream and upstream). Effective seepage flow (ESF), was introduced in both deterministic and probabilistic models.

The findings indicated that the downstream slope has a more significant impact on ESF than the upstream slope, with a difference of 1.29%. Additionally, the ratio of dam height to bottom width (H/B) directly affects the ESF, resulting in a 20% increase in ESF for every 16% increase in H/B.

This study introduces a novel hybrid approach for estimating seepage flow in earth dams by integrating the Unlike traditional deterministic models, which often overlook the inherent .PFEM with a metaheuristic algorithman advanced uncertainties in seepage characteristics, this research effectively captures these uncertainties throughprobabilistic framework.

This study undertook a systematic literature review of consumers’ information and knowledge sharing (I&KS) in digital scenarios, as it is an expanding thematic area that differs from other consumer behavior and has been underexplored.

Following the PRISMA philosophy, we identified I&KS-related studies in the Scopus database based on a search term chain determined through an exploratory study. Additional inclusion and exclusion criteria were applied, and studies were manually filtered. An input–process–output type model was used to manually review and systematize the literature. Then, a second content analysis was conducted using artificial intelligence (AI) tools.

Based on 51 relevant articles, this study characterized the I&KS research field as multidisciplinary through quantitative methods. Based on an input–process–output consumer behavior model and content analysis, this study systematized existing knowledge and revealed that most knowledge encompassed the influence of personal and psychological consumer characteristics. Additionally, based on AI tools applied to the full texts of the relevant articles, five thematic clusters emerged, largely coinciding with the input–process–output model used. Finally, future research avenues and recommendations for business and organizational practices were identified.

This study fills the gap in consumer studies by systematically reviewing I&KS, a developing field, as no prior research has addressed this topic systematically.

Urbanization in Sub-Saharan Africa (SSA) has seen rapid growth in recent decades, resulting in significant changes to the region’s landscape and ecosystems, including wetlands. This study aims to examine the causes and effects of urbanization on wetlands. This study lays down the need to intervene to protect and restore wetlands in SSA.

The methodology used was a systematic literature review, supported by the VOSviewer software and the preferred reporting items for systematic reviews criteria, with data analyzed using abductive reasoning and content analysis.

This study found that a complex web of factors reflecting regional and global trends propels urbanization in Sub-Saharan Africa. Urbanization is driven by population growth, economic development, infrastructure development and migration, leading to significant changes in the region’s ecosystems. The key effects include biodiversity loss, flooding and altered hydrology, water quality degradation and loss of livelihood. The study identifies sprawling urbanization, densification, informal settlement, fragmented urbanization and planned urban expansion as patterns of urbanization affecting wetlands.

This study offers practical recommendations for policymakers, planners and local communities to ensure long-term urban sustainability while conserving wetland ecosystems in SSA. Thus, there is a need for continued cooperation, technology and discovery sharing, and cooperative research funding initiatives with the global community. It also commends implementing green infrastructure, like artificial wetlands, to mitigate the adverse environmental effects and promote sustainable development.

This study used VOSviewer software visualization to uncover structural trends and research frontiers, focusing on wetland conservation in the context of urban areas in SSA, where rapid urbanization adds to wetland degradation.

Manufacturing companies still struggle to integrate additive manufacturing (AM) technologies with existing traditional manufacturing technologies. This paper explores AM technology integration into a global manufacturing company from an operational capability perspective.

The research was conducted using a single case study in collaboration with a global heavy-duty vehicle manufacturer. Data were collected through a focus group and interviews representing management and engineering roles. Additional data were collected from meetings, company documents, field notes and observations. Subsequently, the collected data were analyzed thematically.

The findings reveal that, despite the company embarking on its AM technology integration journey, it encountered challenges, including cognitive fixation, manufacturing fixation, situational awareness, ambiguous ownership and the make-or-buy dilemma. Furthermore, the findings showed that the company developed operational capabilities – such as developing proficiency in AM know-how, continuous use of AM technology, operational practices for AM technology, cross-collaboration for AM initiatives and business cases for AM technology – to address these challenges. A facilitation model was developed, outlining essential actions prioritized for the short-term, mid-term and long-term. These actions leverage the operational capabilities to address challenges in AM technology integration.

This paper offers an in-depth exploration of AM technology integration in a global heavy-duty vehicle manufacturer. It introduces a novel application of operational capability theory and proposes a facilitation model for managers and academics in pursuit of achieving AM technology integration.

The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight into the overall picture of the CLs and to report on areas where comment providers agree or disagree with IAASB's Part 10.

A content analysis of 60 comment letter (CLs) was conducted to investigate the suggested additional Part 10 on audits of groups' financial statements in the proposed ISA for LCEs. Hence, this study examines three specific topics: (1) the views related to the use of the International Standard on Auditing (ISA) for LCEs for group audits in which component auditors are involved, (2) the proposed group-specific qualitative characteristics to describe the scope of group audits and, finally, (3) insights into the content of the proposed Part 10 and related conforming amendments. The Gioia method is used to provide a holistic approach to concept development of the arguments about the new Part 10.

The CLs stated that, while the proposed Part 10 has some weak points, it still provides a solid and practical structure within which to undertake an LCE group audit and a promising basis for further development. For instance, when discussing the improvements, the CLs stated that Part 10 should allow for more auditor judgment when determining when the involvement of component auditors renders a group audit complex. In addition, the CLs asserted that professional judgment should be engaged when considering the qualitative characteristics and the complexity of the group.

This study contributes to the very scarce research about the ISA for LCEs and the role of lobbying in shaping the audit standard-setting process.

The substantial expansion of technology and the efficacy of digital platforms in reaching young audiences have led to enhanced targeting and customization of promotional communications. Notwithstanding the expansion and efficacy of contemporary advertising platforms, scholarly attention has not kept pace with this domain of inquiry. This study aims to assess the antecedents of Google Shopping Ads (GSA) on intention to purchase behavior among the Generation Y and Z cohorts.

The current study used a quantitative approach and snowball sampling technique to gather primary data via a questionnaire and Google Forms, which resulted in the collection of 5,808 questionnaires among the cohort members. A principal component analysis and multigroup confirmatory multigroup structural equation modeling (between Generation Y and Z) were used to assess the research data and model.

The results show positive trust and perceived value associations with intention to purchase, particularly among Generation Y and Z consumers. The findings also show negative irritation, product risk and time risk associations with intention to purchase, especially among the Generation Y cohort, which indicates that young consumers generally do not observe perceived risk due to the usage of GSA.

GSA will continue to grow and become an increasingly important integrated marketing communications tool as the digital landscape develops. It can be concluded that young consumers show a high degree of perceived value and low levels of perceived risk due to the use of GSA. This study, therefore, promotes improved understanding among academics, marketers and businesses of search engine advertising among young cohorts of consumers (Generation Y and Z) in a developing country context.

Automated social media messaging tactics can undermine trust in health institutions and public health advice. As such, we examine automated software programs (ASPs) and social bots in the Twitter anti-vaccine discourse before and after the release of COVID-19 vaccines.

We compare two Twitter datasets comprising user accounts and associated English-language tweets featuring the keywords “#antivaxx” or “anti-vaxx.” The first dataset, from 2018 (pre-COVID vaccine), includes 3,154 user accounts and 6,380 tweets. The second comprises 327,067 accounts and 545,268 tweets published during the 12 months following December 1, 2020 (post-COVID vaccine). Using Information Laundering Theory (ILT), the datasets were examined manually and through user analytics and machine learning to identify activity, visibility, verification status, vaccine position, and ASP or bot technology use.

The post-COVID vaccine dataset showed an increase in highly probable bot accounts (31.09%) and anti-vaccine accounts. However, both datasets were dominated by pro-vaccine accounts; most highly active (59%) and highly visible (50%) accounts classified as probable bots were pro-vaccine.

This research is the first to compare bot behaviors in the “#antivaxx” discourse before and after the release of COVID-19 vaccines. The prevalence of mostly benevolent probable bot accounts suggests a potential overstatement of the threat posed by anti-vaccine accounts using ASPs or bot technologies. By highlighting bots as intermediaries that disseminate both pro- and anti-vaccine content, we extend ILT by identifying a benevolent variant and offering insights into bots as “pathways” to generating mainstream information.

A significant amount of ozone-depleting chlorofluorocarbons is emitted during the production of building materials. With the world population expected to increase by 21.3% from 2030 to 2050, the demand for construction materials is set to rise, necessitating a shift toward eco-friendly options to preserve the ecosystem. Bamboo emerges as a promising solution to meet sustainable construction goals. This study aims to investigate bamboo’s potential as a sustainable construction material, evaluating its impact on construction productivity and safety.

A systematic literature review was conducted, using relevant keywords to retrieve journal articles from the Scopus, Web of Science and Google Scholar databases. Articles were screened, and only those meeting the inclusion criteria were reviewed.

Bamboo offers numerous advantages as a construction material, including cost-effectiveness, abundance and strength, making it a viable alternative to traditional building materials with a reduced environmental impact. However, its widespread acceptance encounters significant challenges. The use of bamboo in construction can both positively and negatively affect productivity and safety in construction organizations.

This study proposes a framework for improvement that construction stakeholders can adopt to enhance bamboo’s utilization in construction while maintaining high productivity and safety standards.

While previous studies have advocated for increased bamboo utilization in construction, this study goes further to explore the implications for productivity and safety in construction.

Teaching models in higher education entrepreneurship programs affect students’ entrepreneurial intentions. Yet evidence related to their effects on long-term venture creation remains limited. Past research on the effects of teaching models on entrepreneurship has focused narrowly on entrepreneurship education programs. The present study moves beyond this past narrow focus to study teaching model effects on new venture creation across a broad array of higher education programs.

We assess the effects of teaching models on new venture creation across 35 educational programs (entrepreneurship and other business programs) at a large Danish business school, tracing venture creation data for 5 years after graduation (N = 4,717).

Competence-based teaching models positively impact graduates’ long-term new venture creation across all programs, with no differences between entrepreneurship vs other types of programs.

These findings carry implications for both education and entrepreneurship research, as well as policymakers and educators, by pointing toward ways of impacting postgraduate business venturing through teaching model reforms extending beyond entrepreneurship education.

For the first time, we find effects of competence teaching models on postgraduation new venture creation across a broad array of business administration programs. The results are novel in documenting that teaching models generally impact venture creation in the long term, and that this occurs regardless of whether the program content centers on entrepreneurship or on other business administration content.