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This paper provides a theoretical framework for examining a global (standardized) versus specialized (adaptive) print advertising strategy for the global audience. Likelihood of standardization will depend upon the information content and emotional appeals conveyed in the advertisements. A research design is provided which may study and compare advertisements of identified product types and sponsors using content analysis. Development of a comparative frame of reference for competitive product positioning is explored as an alternative to direct comparative advertising.

With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating accountability. This study also aims to investigate the changing role of the public sector accountant in this process, specifically focusing on the Australian local government sector.

The authors used a mail survey across two time periods, 2009 and 2017, to analyse the role of accountants in NFR practices. Institutional theory provides a theoretical framing for the study.

The findings reveal an increase in the use of accountants across time in the preparation of voluntary information, being used in a variety of roles because of their financial abilities and analytical skills. The results also indicate a shift has occurred with more emphasis being placed on cross-departmental approaches to NFP incorporating the accountant. These results suggest a greater recognition of the role of accountants in NFR and a dilution of accountant’s boundaries in relation to their existing traditional focus.

This study contributes to the academic NFR literature by providing evidence of an institutional shift that is occurring with the accountant’s role widening to a broader context beyond their traditional roles.

This longitudinal study provides practical evidence to management of the potential offered by accountants as the public sector seeks to achieve higher levels of accountability and transparency. Policy implications also arise in relation to the need for development of quality assurance guidelines and further education and training as the public sector embarks on the journey of NFR.

To the best of the authors’ knowledge, this study is the first that has explored the evolution of NFR over a period of time through its focus on the role of accountants.

The purpose of this paper is to present a systematic literature review of the application of eye-tracking technology within the field of library and information science. Eye-tracking technology has now reached a level of maturity, which makes the use of the technology more accessible. Subsequently, a growing interest in employing eye tracking as a methodology within library and information science research must be anticipated.

The review follows the guidelines set in the Preferred Reporting Items for Systematic Reviews and Meta-Analyses recommendations. Two reference databases are searched for relevant references: Library and Information Science Abstracts and Library, Information Science and Technology Abstracts. The main selection criteria are peer-reviewed literature that describes the experimental setting, including which eye-tracking equipment was used, the number of test persons and reports on the eye-tracking measures. Furthermore, this study will report which other methods were applied in combination with eye tracking.

The number of published research utilizing eye-tracking technologies within library and information science (LIS) is still limited although an increase in the use of eye-tracking technologies is observed during recent years.

To the knowledge of the author, this is the first systematic review on eye-tracking technology and application in LIS.

This study aims to fill the gaps in mandated reports with social accounts to provide more inclusive accountability during a crisis using the illustrative example of Anglicare’s Newmarch House during a deadly COVID-19 outbreak.

This study uses a close-reading method to analyse Anglicare’s annual review, reports, board meeting minutes and Royal Commission into Aged Care submissions. Informed by Foucault’s concept of biopolitics, the study collocates alternate “social accounts” in the form of investigative journalism, newspaper articles and media commentary on the events that transpired at Newmarch House to unveil a more nuanced and human-centric rendering of the ramifications of a public health/aged care crisis.

COVID-19 exacerbated pre-existing issues within the aged care sector, exemplified by Newmarch House. The privileging of financial concerns and lack of care, leadership and accountability contributed to residents’ physical, emotional and psychological distress. The biopolitical policy pursued by powerful actors let die vulnerable individuals while simultaneously making live more productive citizens and “the economy”.

Organisations express their accountability by using financial information provided by accounting, even during circumstances with more prevailing humanistic concerns. A transformational shift in how we define, view and teach accounting is required to recognise accounting as a social and moral practice that should instead prioritise human dignity and care for the betterment of our world.

This paper contributes to the limited literature on aged care, extending particularly into the impact of COVID-19 while contributing to the literature concerned with crisis accountability. To the best of the author’s knowledge, this paper is also the first to examine a form of biopolitics centred on making live something other than persons – the economy.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.