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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.

The learning outcomes focus on enabling higher-order learning for students to critically assess Agile project management in philanthropic settings, specifically compare and contrast Agile project management versus traditional project management in the context of a non-profit organisation (The Solidarity Fund) during a crisis; discuss and evaluate the role and contribution of philanthropy during times of crisis; rate the value additions and contributions of Agile approaches in philanthropy; evaluate the phases of Agile (unconventional) project management executed by The Solidarity Fund; and develop a review of the impact of the work done by The Solidarity Fund in terms of the approach that the Fund used. How effective/not effective was it?

Chaos, crisis and confusion: the three “C”s that succinctly condense the status quo during the COVID-19 pandemic. The roles and contributions of non-profit organisations gained recognition as countries worldwide responded to the crisis to save lives and livelihoods.

In South Africa, there was a sense of urgency and considerable pressure for a multi-stakeholder approach led by the government to save as many South African lives as possible. The conditions, however, were the opposite of traditional project management methodologies that advocate for the management of the triple constraints, namely, cost, time and scope.

How could cost be managed in a project without a set budget and which was reliant on philanthropy? How could time be managed without a set deadline and while tackling an invisible enemy – a virus that changed dynamics on a daily basis and – how could scope be managed in a context where the future was increasingly uncertain?

This case study can be useful for students undertaking postgraduate diploma in business, master of business administration (MBA), master of management courses.

Teaching notes are available for educators only.

CSS 11: Strategy.

Brewer's spent grain (BSG) is the main by-product of the brewing industry, holding significant potential for biomass applications. The purpose of this paper was to determine the effective thermal conductivity (k_eff) of BSG and to develop an Artificial Neural Network (ANN) to predict k_eff, since this property is fundamental in the design and optimization of the thermochemical conversion processes toward the feasibility of bioenergy production.

The experimental determination of k_eff as a function of BSG particle diameter and heating rate was performed using the line heat source method. The resulting values were used as a database for training the ANN and testing five multiple linear regression models to predict k_eff under different conditions.

Experimental values of k_eff were in the range of 0.090–0.127 W m⁻¹ K⁻¹, typical for biomasses. The results showed that the reduction of the BSG particle diameter increases k_eff, and that the increase in the heating rate does not statistically affect this property. The developed neural model presented superior performance to the multiple linear regression models, accurately predicting the experimental values and new patterns not addressed in the training procedure.

The empirical correlations and the developed ANN can be utilized in future work. This research conducted a discussion on the practical implications of the results for biomass valorization. This subject is very scarce in the literature, and no studies related to k_eff of BSG were found.

Education is essential, reading is fundamental, and education is freedom. These are not just hollow clichés, but truisms, probably more so today than ever. Education is freedom, in author's opinion, genuinely reflects the lives of Blacks in this society. The author believes there is no more noble profession than being a dedicated educator but given its current relatively modest status, lives such as Douglass' can emphasize to present and future educators how important their dedication is to the liberation of our youth, particularly youth who are subjugated and possibly experience special needs. The structural obstructions in this society are very real, but the author found the greatest obstacles were psychological, e.g., learning to reject the stereotypes and to pursue her goals, despite the subtle as well as explicit efforts to sabotage. The author shares her early development, which helped shape some personal strategies especially helpful for remaining on course. The author learned the important role of love and passion to enhance her work. The author learned to minimize the negativity, to recruit assistance as needed, to enjoy her students, and to grasp opportunities that presented itself. The author also learned to seek and appreciate the many valuable sources of goodness. Most of the author's battles were within rather than against perceived adversaries, but author did learn to take a stand when external forces appeared to jeopardize the essence of her educational purpose and the constituency, the author was most committed to serve.