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In the digital era individuals are overwhelmed by huge amount of readily available information. The information provided at the time of COVID-19 crisis is increasingly available. The purpose of this paper was to investigate individuals’ perceived feelings due to the plethora of information during COVID-19 pandemic in Greece in Spring 2020.

This study was conducted through a Web-based questionnaire survey posted on the Google Forms platform. The questionnaire consisted of closed-ended, seven-point Likert-scale questions. The data collected were subjected to a principal component analysis. The retained principal components (PCs) were subjected to statistical analysis between genders and among age groups and professional status with the nonparametric criteria Mann–Whitney U and Kruskal–Wallis.

Responses by 776 individuals were obtained. Seventeen original variables from the questionnaire were summarized into three PCs that explained the 71.7% of total variance: “affective disorders,” “uncertainty issues and inaccurate information worries” and “satisfaction and optimism.” Participants partly agree that the received amount of information on the disease caused them feelings of uncertainty about the future and worries about relatives’ lives, but also satisfaction with developments in the country. Females seem to experience stronger perceived feelings of “affective disorders” (p < 0.001) and reported higher degree of agreement about “uncertainty issues and inaccurate information worries.”

The recorded feelings caused by the volume of available information may have forced people accept the necessary precautionary behavioral changes that had contributed to the Greek success in preventing spread of the disease in Spring 2020.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

This paper aims to build upon the accountability pyramid model by presenting two studies that examine the dimensionality of individual accountability among Amazon Mechanical Turk (MTurk) gig workers.

For the first study, aimed at investigating the dimensionality of individual accountability of gig workers, the authors collected data from MTurkers by administering two surveys in the English and Mandarin Chinese languages with 185 respondents. The authors implemented principal component analysis and confirmatory factor analysis to analyse the data. For the second study, aimed at establishing validation of the dimensionality found in the first study, the authors collected data from an additional 148 respondents.

The results indicated that the intensity and salience dimensions merged into one factor that the authors labelled Accountability Significance, while the process and outcome dimensions merged into one factor labelled Accountability Focus. Additionally, the authors found that individual accountability is a second-order construct encompassing Accountability Significance and Accountability Focus as first-order factors. The authors validated the findings in the second study.

To the best of the authors’ knowledge, this research is the first quantitative study investigating the individual accountability of gig workers. The validation of individual accountability in MTurkers offers valuable insights into MTurkers’s Hybrid Accountability Focus and Accountability Significance.

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

This study aims to review the current trends in early contractor involvement (ECI) in construction project development. The review consist of the following objectives: (1) identifying the benefits of ECI on construction project development; (2) identifying the challenges of ECI in construction project development; and (3) identifying the strategies of ECI in construction project development.

This study systematically reviews the literature on the application of ECI in construction project development. A total of 133 related articles were identified and analyzed using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method.

This review identified “improved team work/collaboration working relationship” as the top benefits of ECI in construction project development. “Cultural barrier” was identified as the top challenge of ECI in construction project development, while “contributing value engineering” and “buildability evaluation input”, were the top two strategies of ECI in construction project development.

To the best of the authors’ knowledge, this study is the first to systematically review prior literature on ECI. As a result, the study provides a comprehensive understanding of the current state of the art and fills the literature gap. Researchers and industry professionals can use the study findings to increase the rate and benefits of implementing ECI in construction projects.

This study aims to measure the integrated impact of big data analytics and artificial intelligence (BDA-AI) adoption by using the ChatGPT generative AI online platform as a BDA-AI tool on the operational and environmental performance.

This study considers Taiwanese professionals who engage with ChatGPT; the sample consists of 388 online users.

This study’s main finding is that the considered antecedents – including technological, organizational and environmental contexts, tangible resources and workforce skills – are significantly associated with BDA-AI adoption. Notably, BDA-AI adoption exhibits a significant relationship with operational performance, environmental performance and environmental process integration. Moreover, environmental process integration is significantly correlated with environmental performance. Lastly, operational performance is significantly correlated with environmental performance.

This study contributes to the heavily lacking but developing literature on the antecedents and consequences of BDA-AI adoption. Its theoretical foundation consists of the technological-organizational-environmental model, Roger’s diffusion of innovation theory and resource-based view theory.