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The goal of this paper is to examine the mediating role of organizational social capital between family firms' organizational culture, characterized by their group vs individual orientation and external vs internal orientation, and their performance.

A structural equation model is developed and tested in a sample of 176 US family firms recruited through Prolific Academic.

The authors show that group vs individual cultural orientation fosters bonding social capital, while external vs internal cultural orientation fosters bridging social capital. In turn, family firm performance is only enhanced by bridging social capital, not bonding social capital, which appears to have neutral to negative direct performance effects. Nevertheless, it is noteworthy that bonding social capital facilitates the establishment of bridging ties, leading to overall positive performance outcomes.

The understanding of how organizational culture influences family business heterogeneity and performance, along with the clarification of how bonding social capital fosters or hinders performance, provides novel insights for researchers and practitioners seeking to understand the complexities within the unique context of family businesses.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model).

The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programmes, choosing accounting as the relevant and pivotal field. The authors also used the survey to select the most critical quality dimensions and derive their weight to build EADE Model. The validity of the proposed model has been tested through the application to the Italian scenario.

The findings provide a critical extension of accounting ranking studies constructing a multi-criteria, hierarchical and updated evaluation model recognizing the role of doctoral training in the knowledge-based society. The results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of ADE.

Theoretical and practical implications of this paper are directed to academics, policymakers and PhD programmes administrators.

The research is original in drafting a hierarchical multi-criteria framework for evaluating ADE in the Higher Education System. This model may be extended to other fields.

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

Can we broaden the boundaries of the history of economic thought to include positionalities articulated by grassroots movements? Following Keynes’s famous remark from General Theory that ‘practical men […] are usually the slaves of some defunct economist,’ we might be wont to dismiss such a push from below. While it is sometimes true that grassroots movements channel preexisting economic thought, I wish to argue that grassroots economic thought can also precede developments subsequently elaborated by economists. This paper considers such a case: by women at the intersection of the women’s liberation movement and the claimants’ unions movement in 1970s Britain. Oral historical and archival work on these working-class women and on achievements such as their succeeding to establish unconditional basic income as an official demand of the British Women’s Liberation Movement forms the springboard for my reconstruction of the grassroots feminist economic thought underpinning the women’s basic income demand. I hope to demonstrate, firstly, how this was a prefiguration of ideas later developed by feminist economists and philosophers; secondly, how unique it was for its time and a consequence of the intersectionality of class, gender, race, and dis/ability. Thirdly, I should like to suggest that bringing into the fold this particular grassroots feminist economic thought on basic income would widen the mainstream understanding and historiography of the idea of basic income. Lastly, I hope to make the point that, within the history of economic thought, grassroots economic thought ought to be heeded far more than it currently is.

Large scale research infrastructures (LSRIs) are rising in the competitive and globalized research environment, since they offer to external researchers-users, inputs and services for cutting-edge, large scale researches. Such researches would not be possible with usual infrastructures and budgets of single universities and research institutions. However, despite the strategic relevance acknowledged to LSRI by the nascent literature and by national policymakers, there is a lack of understanding of configurations and key performances of a LSRI. This paper aims to bridge this gap by identifying key morphologies of LSRIs and analysing their performances.

The research is carried out adopting a mixed research methodology, merging a literature review with a survey conducted on a sample of 11 LSRIs; they provided the data set for the parametrization of a morphological matrix.

The research led to the identification of seven LSRIs morphologies, with different performance linked to their structure.

To the best of the authors’ knowledge, this paper originally proposes the data set needed to develop a morphological analysis of LSRIs.

The maintainability of urban spaces has become critical with rapid urbanization to create an effective and safe environment for the increasing population. The absence of scientific studies exploring the factors that affect urban space maintainability (USM) has hindered the incorporation of maintainability aspects during the urban space planning and designing stages. This paper aims to establish critical factors for USM.

Qualitative content analysis is performed under an abductive approach to developing USM factors. A bibliometric search is conducted using databases including Scopus Elsevier, Emerald Insight, Science Direct, IEEE XPLORE and the American Society of Civil Engineers. The selected primary data set comprises journal papers on USM published after 2000. Seventy-three journal articles are selected through a comprehensive screening procedure and subjected to further analysis. The literature findings are processed via a software-assisted systematic coding and visualizing of the key data using NVivo 12 software. The coded USM factors are validated based on experts’ consensus statements by conducting an expert focus group discussion.

Twelve critical factors are established for USM; they include six design stage-related factors, one construction stage-related factor and five operational stage-related factors.

Established USM factors give an insight into the main focus areas when incorporating maintainability into urban spaces.

The authors establish a set of maintainability factors for urban spaces based on the life cycle stages. USM factors such as vegetation management, interdepartmental coordination and work zone safety draw attention to context-specific aspects of USM.

Drawing upon the framework of social exchange theory, this study investigated the influence of work-life balance, procedural justice and distributive justice on job satisfaction and turnover intention among Vietnamese millennials.

Employing a quantitative research method, the authors collected a sample of 258 millennial participants in Vietnam. Utilizing the method of multiple regression analysis, the collected data were rigorously examined.

The results showed that job satisfaction is negatively related to the turnover intention of the millennial generation in Vietnam. Distributive justice is a stronger predictor of job satisfaction than procedural justice. Of particular note, the study revealed an intriguing result: work-life balance does not have a significant influence on job satisfaction among millennials.

Leveraging insights from national cultural theories, the authors' findings provide some insightful explanations of what drives millennials in Vietnam to consider leaving their organizations.

The study provides some insights for policymakers in Vietnam and other similar developing countries to reform their approach at managing the millennial generation.

The research addresses the existing gap in literature by delving into the underlying factors driving the propensity of Vietnamese millennials to frequently switch jobs.

Given the growing emphasis on environmental consciousness and sustainability as core principles within most companies, product-service systems are recognized as strategic approaches to achieving sustainability objectives. Consequently, understanding consumer acceptance of these systems is of paramount importance. This study seeks to explore users' perspectives on the barriers that impede the adoption of product-service systems, intending to prioritize these obstacles.

This study utilizes a social media-based approach, specifically analyzing tweets related to Zipcar, an American car rental company that exemplifies a usage-oriented product-service system. The analysis identifies the factors influencing the acceptance of this system. The study utilizes topic modeling and sentiment analysis techniques to analyze the tweets. The opportunity value of each topic is determined, aiding in the identification of topics that require improvement. Furthermore, the interrelation between topics is explored, followed by correlation analysis to assess their significance.

Eight topics strongly related to the keywords are identified. Among them, “responsiveness”, “responsibility”, and “trust” hold the highest opportunity values. The findings emphasize the importance of service providers proactively addressing the obstacles that impede consumers' willingness to adopt product-service systems. Prioritization should be given to topics with higher opportunity values.

This research uncovers the primary obstacles to adopting the product-service system by directly considering consumer opinions and providing a prioritized list of these obstacles.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.