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It is difficult to develop an overall picture of the practice of management accounting (MA) in farms and farm enterprises (FEs) because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanatory framework for MA practices in farming entities and identify some major avenues for future research on the topic.

This paper uses systematic literature review methods. After an extensive database search and an examination of references/citations, 41 empirical journal articles published between 1964 and 2016 are identified, described and analyzed in this research paper.

The findings reveal that the practice of MA in farms is subject to information problems and that the empirical research on this topic largely lacks a theoretical explanation. Therefore, the explanatory framework of MA practices in farming entities reveals that these practices are subject to influencing factors such as familism, government farm policies, market competition, technological changes, the seasons and the weather/climate.

The overall limited findings on the practice of MA in FEs indicate that caution should be taken when generalizing the current knowledge on the use of MA practices in other organizational forms to farming entities. Moreover, future research should draw on explicit theories to explain empirical results.

This paper is the first comprehensive literature review of studies on MA practices in farms and FEs.

The 7th decade manager (7DM) is an overlooked and under-researched group in organisation studies. This paper explores the changes which 7DMs experience in later life through the lenses of age, work and identity.

An interpretivist methodology was adopted and data were obtained via semi-structured interviews with 32 managers across 10 different sectors in England and Scotland. These data were analysed thematically.

Change manifested itself in various contradictory ways across three domains of age, work and identity. Age was experienced dichotomously, with these 7DMs identifying as subjectively younger yet openly (if reluctantly) accepting signs of ageing. They appeared more tolerant and kinder but could be impatient and outspoken. Work remained important, providing structure, a sense of purpose and camaraderie; however, career progression was not. Altruistically, the 7DMs exercised generativity by providing their colleagues with counsel in both work and personal matters. Their sense of self and identity work featured prominently, particularly in the liminality associated with the impending cessation of work. Preparation for the psychosocial transition to retirement was lacking.

This project would have benefitted from a larger and broader cohort demographic. Whether there are any significant gender or ethnic differences in attitudes, values or approaches to work cannot be ascertained from the data obtained. Future studies should therefore include a greater diversity of participants. There may also be merit in investigating if any differences exist for the ex-military 7DM manager compared to others.

Organisations can benefit from greater recognition of the value experienced managers in their later working lives can bring. Both the broader community of managers and their employers would benefit from leveraging the experience, knowledge and attributes of older managers in their passage through their 7th decade and better prepare younger people to succeed them.

Different agencies such as government, employers, professional bodies like the Chartered Institute of Personnel and Development, Trade Unions or consultancies may wish to explore the benefits and practicalities of preparing the individual for the transition to retirement. Importantly, this should address the psychosocial connotations associated with ceasing work. Whilst this applies to all 7th decade workers, we suggest that there are some challenges that are peculiar to being an older manager.

Whilst much is known about older workers, research relating to older managers, especially those in their seventh decade, is largely absent. This paper illustrates the changes and challenges they experience in both their professional and personal lives, some of which seem to be unique to this age group and many of which would benefit from being addressed in organisational policy and practice as well as further research.

This chapter asks: How do COVID-19 conspiracy theories about Bill Gates work? In order to provide an answer, it analyses social media artefacts that make conspiratorial claims about Bill Gates such as the ones that he manufactured the virus, makes money from COVID-19 vaccines, plans to dominate the world and erect a dictatorship, and implants surveillance microchips into humans via COVID-19 vaccinations. The focus is on artefacts that have massively spread and have reached high visibility on social media and the Internet. A critical discourse analysis was conducted of this material.

The findings show that and how COVID-19 conspiracy theories construct the existence of a secret elite that dominates the world, use ideological strategies such as the personalisation of domination, the friend/enemy scheme, rational irrationality and logical determinism. COVID-19 conspiracy theories are a necrophilic ideology, an ideology of death that advances death and increases the number of deaths. This pandemic ideology tries to convince humans that vaccines are harmful and that COVID-19 is a hoax, whereby human misery is advanced. COVID-19 conspiracy theories are to a large degree a right-wing ideology.

Decision-makers often struggle to combine advice with their own intuition. This study examines how advice-giver traits and decision-makers’ intuition influence advice uptake. We present a novel typology based on decision-makers’ trust in advice-givers and their perceived expertise.

This qualitative study uses a sample of publicly available interview data with 51 elite performers. Using inductive and content analysis, we explore the mediation between decision-makers’ intuitive competence (ability to effectively deploy intuition in interface with advice) and their autonomy (self-endorsement from past performance).

We identify four sources of advice: mentor advice, specialist advice, confidant advice and commentator advice. Drawing on instances of different sources of advice along varying degrees of trust and expertise, we propose a framework for interaction between intuitional competence and advice characteristics.

We offer a novel way of contextualising nuanced forms of advice and provide a structured typology of sources, characterised by trust and expertise. This typology and our findings help reconcile contradictions in decision-making research. Finally, we offer practical guidance for the uptake of advice.

Teleworking, working from home and flexible work have gained popularity over the last few years. A shift in policies and practices in the workplace is required owing to the COVID-19 pandemic accelerating current trends in work-from-everywhere (WFE) research. This article presents a systematic literature review of WFE research from 1990 to early 2023 to understand the transformation of the field.

The Web of Science database was used to conduct this review based on rigorous bibliometric and network analysis techniques. The prominence of the research studied using SPAR-4-SLR and a collection of bibliometric techniques on selected journal articles, reviews and early access articles. Performance and keyword co-occurrence analysis form the premise of cluster analysis. The content analysis of recently published papers revealed the driving and restraining forces that help define and operationalize the concept of WFE.

The major findings indicate that the five established and accelerated trends from cluster analysis are COVID-19 and the pandemic, telework(ing), remote working, work from home and well-being and productivity. Driving and restraining forces identified through content analysis include technological breakthroughs, work–life integration challenges, inequality in the distribution of jobs, gender, shifts in industry and sector preferences, upskilling and reskilling and many more have been published post-COVID in the restraining forces category of WFE.

A key contribution of this pioneering study of “work from everywhere” is the linking of the bibliometric trends of the past three decades to the influencing and restraining factors during the pandemic. This study illustrates how WFE could be perceived differently post-COVID, which is of great concern to practitioners and future researchers.

A wide range of publications on WFE and multiple synonyms can create confusion if a systematic and effective system does not classify and associate them. This study uses both bibliometric and scientometric analyses in the context of WFE using systematic literature review (SLR) methods.

Knowledge exchange between older and younger employees enhances the collective memory of an organization and therefore contributes to its business success. The purpose of this paper is to take a motivational perspective to better understand why older and younger employees share and receive knowledge with and from each other. Specifically, this study focuses on generativity striving – the motivation to teach, train and guide others – as well as development striving – the motivation to grow, increase competence and master something new – and argues that both motives need to be considered to fully understand intergenerational knowledge exchange.

This paper takes a dyadic approach to disentangle how older employees’ knowledge sharing is linked to their younger colleagues’ knowledge receiving and vice versa. The study applied an actor-partner interdependence model based on survey data from 145 age-diverse coworker dyads to test the hypotheses.

Results showed that older and younger employees’ generativity striving affected their knowledge sharing, which, in turn, predicted their colleagues’ knowledge receiving. Moreover, the study found that younger employees were more likely to receive knowledge that their older colleagues shared with them when they scored higher (vs lower) on development striving.

By studying the age-specific dyadic cross-over between knowledge sharing and knowledge receiving, this research adds to the knowledge exchange literature. This study challenges the current age-blind view on knowledge exchange motivation and provides novel insights into the interplay of motivational forces involved in knowledge exchange between older and younger employees.