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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.

This paper aims to explore pathways in which adaptation challenges may occur. Focus is on the barriers to adaptation, challenges to adaptation and maladaptation with reference to smallholder farmers in the Southern African Development Community region.

Bibliometric analysis techniques were used to track the literature on smallholder farmers’ adaptation challenges. Web of Science was the main data source. A total of 41 articles were retained for analysis and exported into Visualization of Similarities Viewer Software where the development of research on the subject, co-occurrence of keywords analysis, top publishers, citations and total link strength was done.

Results indicate that research on smallholder farmers’ adaptation challenges is not new but has gained more consideration post-2020. The main adaptation challenges emanate from perception barriers and constraints based on determinants of adoption, limitations for resilience building and achieving sustainable adaptation as well as contestations around Climate Smart Agriculture technologies.

Effective design of adaptation policies should center on prioritizing the needs of the local people. This would reduce the occurrences of smallholder farmers’ adaptation challenges, promote resilience building and contribute toward achieving sustainable adaptation.

It is equally important to document adaptation challenges. However, adaptation challenges are rarely shared with the same enthusiasm as its successes. This work focuses on the matter with the intention of conscientizing smallholder farmers to reduce the risk of repeating the same adaptation mistakes.

This paper aims to examine the complex balance between enthusiasm and skepticism regarding artificial intelligence (AI) integration in educational practices. It advocates for a cautious, evidence-based approach while addressing both opportunities and challenges, aligning with the United Nations Sustainable Development Goal 4 (SDG4) for Quality Education.

Through critical analysis of current discourse surrounding AI in education, this paper synthesizes existing literature on both supportive and skeptical perspectives. The methodology involves systematic examination of past educational technology trends, current AI developments and their implications for teaching and learning. The paper develops its research agenda through careful consideration of existing empirical studies, theoretical frameworks and identifying gaps in current understanding.

The analysis reveals that while AI offers promising potential for enhancing learning outcomes and educational accessibility, its integration presents significant challenges that require careful consideration. The paper identifies critical tensions between technological innovation and pedagogical values, highlighting areas where enthusiasm for AI adoption must be tempered with empirical evidence and critical evaluation. Current evidence suggests that successful AI integration requires balanced consideration of both opportunities and limitations, with particular attention to maintaining human-centered educational practices.

This viewpoint provides a comprehensive framework for understanding the dialectic between AI’s educational potential and its limitations. By synthesizing both supportive and critical perspectives, it offers a nuanced approach to AI integration that acknowledges both opportunities and challenges. The article’s value lies in its systematic identification of key research priorities and its emphasis on evidence-based implementation strategies that serve educational goals while mitigating potential risks.

The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other stakeholders assess or determine the materiality in sustainability reporting. The review further summarizes the findings on consequences and determinants of material disclosures in sustainability reporting. Several directions for future research are also discussed.

This study provides a systematic review of materiality measures developed in the context of sustainability reporting. This synthesis of the literature summarizes the existing methodologies of measuring materiality. It also evaluates the strength and limitations of existing methods and approaches of measuring materiality in sustainability disclosures.

We find that the ex post materiality measures are simplistic and unidirectional in nature and ex ante materiality measures lack external validity and are generally narrow in focus – for example, focused on single firms or industries. Another major limitation in the current literature is the absence of robust empirical investigation of double materiality in sustainability reporting and a vast majority of the measures are developed without stakeholder engagement. Lastly, we document that the findings on determinants of material disclosure are fragmented and inconclusive and that the literature on consequences of material disclosure is rather un-explored.

The study explains the connections and differences between the various materiality measures. We document that materiality is measured in two distinct ways, ex ante and ex post and often times without stakeholder engagement. Moreover, given that a vast majority of the measures rely on manual content analysis, we find that they suffer from reproducibility and scalability.

The purpose of this study is to present a mini-integrated review on upcycling as a marketing strategy used by brands in promoting sustainability. Upcycling has emerged as a promising strategy for sustainability in the fashion industry. Activities within the industry have resulted in the release of toxic chemicals, carbon emissions and unsustainable products with significant environmental impacts. This has influenced manufacturers and researchers to adopt alternative but sustainable approaches.

In this mini-integrated review, relevant documents and information were sourced from appropriate databases and websites to provide a brief insight into upcycling as a marketing tool.

This mini-integrated review further provides insight into how effective upcycling can be integrated into a brand’s marketing strategy as a tool to communicate its commitment to sustainability and the production of high-value products for consumer satisfaction. It concludes that the fashion industry has a significant impact on the environment, and the practice of upcycling has surfaced as a potential solution to address issues of sustainability paving the way for further studies.

Brands use upcycling to differentiate themselves from competitors and appeal to consumers who prioritize sustainability. By emphasizing the environmental benefits of upcycling, brands can position themselves as leaders in the domain of sustainable fashion practices.

As the warehouse is increasingly viewed as a strategic component, retailers’ willingness to invest in automated warehouse systems (AWS) has increased. These investment decisions are influenced by well-known operational factors, but strategic factors, which have received limited attention in warehousing literature, also play a pivotal role. Addressing this gap, this study investigates how strategic factors influence AWS investment decisions in retail.

Based on a theoretical foundation of technology adoption, strategic intent, and automation strategy, an abductive multiple case study is conducted with eight purposefully selected retailers that had implemented or were in the process of implementing a large AWS.

The study ranks 10 competitive priorities and 21 AWS evaluation aspects and shows how the firm’s strategic intent and the AWS investment decisions can be connected via the formulation of a warehouse automation strategy. The findings reveal the content for such a strategy – including 7 categories and 17 considerations – related to, for example, technology innovativeness, efficiency versus adaptiveness, technology-supplier relationships, control and ownership, and risk exposure. The study empirically shows how manager characteristics and owner strategies influence retailers’ AWS investment decisions. Four strategic intent profiles are abductively developed: reliability and delivery service; profitable deliveries; scalable logistics for volume growth; and platform building for logistics services. The study also provides evidence of a reciprocal relationship between strategic intent and AWS investment decisions.

The study is conducted with a limited number of Swedish retailers, indicating a need for additional studies to test the findings across different contexts.

The study offers a framework for formulating a warehouse automation strategy. As a foundation for developing the framework, the study shares empirical insights from retailers in the forefront of AWS implementation.

The study contributes as a conversation changer by showing the importance of shifting from a tactical-operational focus to a strategic perspective on warehouse configuration in general and on AWS investment decisions in retail in particular.

The Australian retail industry is facing skills shortages while mature and old-age workers are experiencing high unemployment rates. This study focuses on understanding organizational inclusion and turnover intentions in the context of employee age.

Survey data were collected from 502 retail supervisors and employees.

Drawing on socioemotional selectivity theory and social exchange theory, the findings indicate: no difference in inclusive supervisory behaviors perceptions for different age groups; a significantly higher workplace social inclusion perceptions among employees aged 55 plus than among employees aged 35–44; a significantly lower turnover intention among employees aged 55 plus and 45–54 years than other age groups; a positive relationship between inclusive supervisory behaviors and workplace social inclusion and a negative relationship between workplace social inclusion and turnover intention which was stronger for older employees than for younger employees.

The findings present a business case for hiring older employees and indicate that managers need to prioritize inclusion.

This study addresses the underexplored area of employee age differences in inclusion and turnover perceptions among retail employees. It links inclusive supervisory behaviors, social inclusion and turnover intention.

Urban backyards hold both aesthetic and practical value, offering significant potential for native biodiversity conservation within cities. Homeowners, as the primary managers of these spaces, play a crucial role in determining whether their backyards contribute to ecological sustainability by planting native species. This study aims to investigate how New Zealand homeowners’ attitudes, behaviours and motivations influence their engagement with native planting, and identifies effective strategies to encourage this practice.

This study used an online survey targeting a diverse sample of New Zealand homeowners, designed to assess their perceptions, motivations and barriers related to native planting. Correlational and regression analyses were used to identify the factors most strongly associated with the likelihood of increasing native planting in urban backyards.

Homeowners with healthier backyards, greater native plant coverage and those who spend 6–8 h per week maintaining native plants exhibit greater satisfaction with their backyards. Key motivations for native planting include attracting wildlife, enhancing aesthetics and contributing to ecological sustainability. Younger homeowners, Maori and Pacific communities and those dissatisfied with their current backyards are particularly inclined to increase native planting. Targeted financial and educational initiatives could significantly boost native plant coverage in urban backyards, contributing to both homeowner satisfaction and broader environmental goals.

While the role of urban backyards in biodiversity conservation is recognized, there is limited understanding of how homeowners can be motivated to enhance native plant coverage. This study addresses this gap by examining the factors that drive or hinder native planting among New Zealand homeowners.

This study aims to examine Africa’s environment, social and governance (ESG) research through a systematic literature review (SLR). The authors aim to identify and discuss influential aspects of ESG accounting in Africa, focusing on prominent themes, authors and journals in published articles using Africa’s setting. It also constructs agendas for future research to advance the literature and contribute to the ESG accounting practices in Africa.

This study uses an SLR approach, where accounting research journal articles are collated and compiled according to pre-determined criteria and analysed using bibliometric techniques. After carefully reviewing 1,387 articles, the authors selected and examined 246 academic articles published from 2006 to 2024 in 32 accounting journals indexed in the Web of Science.

The authors identify four main streams of ESG accounting research in Africa, namely, ESG disclosure in primary-based economies; corporate governance dynamics in Africa; internal mechanisms in ESG reporting; and external mechanisms in ESG disclosure. According to the analysis, the authors propose future research agendas to discuss institutional perspective of ESG reporting standards implementation and enforcement; value creation impact on sustainability performance; ESG reporting effect on conflict resolution; and ESG reporting quality and environmental sustainability.

This study assists policymakers, academics, managers, accounting professionals and investors in comprehensively understanding the current state and projecting future actions to develop ESG accounting in Africa.

To the best of the authors’ knowledge, this study is perhaps the first to examine Africa’s ESG research through an SLR. This study contributes to the body of knowledge by providing a comprehensive analysis of the existing ESG accounting landscape and tailoring future research agendas based on the distinctive characteristics of Africa.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.