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The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This paper explores Lean Six Sigma principles and the DMAIC (define, measure, analyze, improve, control) methodology to propose a new Lean Six Sigma 4.0 (LSS 4.0) framework for employee occupational exams and address the real-world issue of high-variability exams that may arise.

This study uses mixed methods, combining qualitative and quantitative data collection. A detailed case study assesses the impact of LSS interventions on the exam management process and tests the applicability of the proposed LSS 4.0 framework for employee occupational exams.

The results reveal that changing the health service supplier in the explored organization caused a substantial raise in occupational exams, leading to increased costs. By using syntactic interoperability, lean, six sigma and DMAIC approaches, improvements were identified, addressing process deviations and information requirements. Implementing corrective actions improved the exam process, reducing the number of exams and associated expenses.

It is important to acknowledge certain limitations, such as the specific context of the case study and the exclusion of certain exam categories.

The practical implications of this research are substantial, providing organizations with valuable managerial insights into improving efficiency, reducing costs and ensuring regulatory compliance while managing occupational exams.

This study fills a research gap by applying LSS 4.0 to occupational exam management, offering a practical framework for organizations. It contributes to the existing knowledge base by addressing a relatively novel context and providing a detailed roadmap for process optimization.

This study aims to develop the understanding of learning processes related to the new ways of interacting in the enforced digital workplace over time.

A multiple, longitudinal case study of knowledge-based workers in three firms located in Sweden has been conducted from March 2020 to March 2023. In total, 89 interviews with 32 employees in three knowledge-based firms have been collected.

The study shows how the intricate interaction between rules and norms for interaction and work must be renegotiated as well as un- and relearned when the physical work environment no longer frames the work context. Furthermore, technology can be viewed as both an enable and a barrier, that is, technology has enhanced collaboration between organizational members yet also created social difficulties, for example, related to communication and interaction. The study emphasizes that individuals learned through trial and error. That is, they tried behaviors such as translating social interactions" to a digital arena, appraised the outcomes and modified the practices if the outcomes were poor.

The present study does have several limitations. First, it is based on interviews with respondents within three organizations in Sweden. To broaden and deepen the understanding of both organizational and learning, future studies can contribute by studying other contexts as well as using a mixed method approach in other countries.

Results from the study can provide a practical understanding of how the rapid change from working at the office to working from home using digital technologies can be understood and managed.

Contributions include combining interaction order and un- and relearning among organizational employees. This insight is important given that the rapid digital transformation of our society has changed how work is performed and how the future workplace will be both structured and organized.

Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different public relations purposes in different cultural contexts. This study empirically investigates the presence and use of personal influence among Italian public relations professionals.

A survey was conducted through a self-administrated, web-based questionnaire and was developed from earlier studies investigating personal influence in public relations literature. Survey participants included public relations professionals across public, non-profit and private sectors.

The findings empirically show the presence and regular use of personal influence by professionals from all sectors to cultivate interpersonal relationships. Personal influence is considered a personal resource and used to leverage own influencing power. The findings also document four major manifestations of personal influence, which were named: relational closeness strategy, engagement strategy, expertise strategy and added value strategy.

This study enhances our understanding of personal influence in a specific cultural context and offers strategic insights for international professionals seeking to leverage influence in the socio-political environment of Italy. It also offers elements to improve public relations education and training.

The study offers some preliminary understandings of how Italian professionals leverage their personal influence in their daily public relations activities contributing with empirical evidence to the body of knowledge in public relations.

This study aims to investigate the satisfaction of farmers with the compensation policy for wildlife-caused damages and its influencing factors, analyze the current situation of satisfaction with the compensation policy among farmers, identify factors significantly affecting satisfaction, and explore ways to optimize the compensation policy and improve the satisfaction of farmers based on the effects of various influencing factors.

The Xishuangbanna National Nature Reserve in Yunnan Province, China, is selected as the research area for the study. Through field interviews, 370 valid questionnaires were collected to obtain relevant data on farmers' satisfaction with the compensation policy for wildlife-caused damages. The Oprobit model is utilized to explore the factors influencing farmer satisfaction and to analyze their underlying reasons.

The study reveals that farmers in the communities surrounding the Xishuangbanna National Nature Reserve generally experience low satisfaction with the compensation policy, particularly concerning satisfaction with compensation amounts, which tends to be dissatisfied on average. Satisfaction with the compensation policy is significantly influenced by individual characteristics and household labor structure, while the degree of human-wildlife conflict, wildlife conservation attitudes and household income structure have insignificant impact. Among individual characteristics, gender, education level, health status, and ethnicity are highly significant. In household labor structure, the number of agricultural laborers, non-agricultural laborers, and household agricultural labor time are highly significant.

Building on the overall satisfaction of farmers with the compensation policy, this study further decomposes policy satisfaction into satisfaction with compensation amounts, coverage, and procedures. It provides more targeted recommendations for enhancing satisfaction with the compensation policy, which can help effectively mitigate human-wildlife conflicts and achieve harmonious coexistence between humans and nature.

The present study reviews the literature on the history and evolution of investment strategies in the stock market for the period from 1900 to 2022. Conflicts and relationships arising from such diverse seminal studies have been identified to address the research gaps.

The studies for this review were identified and screened from electronic databases to compile a comprehensive list of 200 relevant studies for inclusion in this review and summarized for the cognizance of researchers.

The study finds a coherence to complex theoretical documentation of more than a century of evolution on investment strategy in stock markets, capturing the characteristics of time with a chronological study of events.

There were complications in locating unpublished studies leading to biases like publication bias, the reluctance of editors to publish studies, which do not reveal statistically significant differences, and English language bias.

Practitioners can refine investment strategies by incorporating behavioral finance insights and recognizing the influence of psychological biases. Strategies span value, growth, contrarian, or momentum indicators. Mitigating overconfidence bias supports effective risk management. Social media sentiment analysis facilitates real-time decision-making. Adapting to evolving market liquidity curbs volatility risks. Identifying biases guides investor education initiatives.

This paper is an original attempt to pictorially depict the seminal works in stock market investment strategies of more than a hundred years.

This study aims to estimate the impact of refugee inflows on host countries’ entrepreneurial rates. The refugee crisis led to an increased scientific and public policy interest in the impact of refugee inflows on host countries. One important perspective of such an impact, which is still underexplored, is the impact of refugee inflows on host countries entrepreneurial rates. Given the high number of refugees that flow to some countries, it would be valuable to assess the extent to which such countries are likely to reap the benefits from increasing refugee inflows in terms of (native and non-native) entrepreneurial talent enhancement.

Resorting to dynamic (two-step system generalized method of moments) panel data estimations, based on 186 countries over the period between 2000 and 2019, this study estimates the impact of refugee inflows on host countries’ entrepreneurial rates, measured by the total early-stage entrepreneurial activity (TEA) rate and the self-employment rate.

In general, higher refugee inflows are associated with lower host countries’ TEA rates. However, refugee inflows significantly foster self-employment rates of “medium-high” and “high” income host countries and host countries located in Africa. These results suggest that refugee inflows tend to enhance “necessity” related new ventures and/ or new ventures (from native and non-native population) operating in low value-added, low profit sectors.

This study constitutes a novel empirical contribution by providing a macroeconomic, quantitative assessment of the impact of refugee from distinct nationalities on a diverse set of host countries' entrepreneurship rates in the past two decades resorting to dynamic panel data models, which enable to address the heterogeneity of the countries and deal with the endogeneity of the variables of the model.

The article aims to investigate how washing practices focused on appeasing sceptics of diversity work in for-profit organizations play out in corporate online communication of diversity and inclusion efforts, and how these enable communication to a wide audience that includes social equity advocates.

Online corporate communication data of diversity and inclusion themes were compiled from the websites of eight Swedish-based multinational corporations. The data included content from the companies’ official websites and annual reports and sustainability reports as well as diversity and inclusion-themed blog posts. A thematic analysis was conducted on the website content.

The study showcases how tensions between conflicting external demands are navigated by keeping the communication open to several interpretations and thereby achieving multivocality. In the studied corporate texts on diversity and inclusion, this is achieved by alternating between elements catering to a business case audience and those that appeal to a social justice audience, with some procedures managing to appease both audiences at the same time.

The article complements previously described forms of washing by introducing an additional type of washing – business case washing – an articulation of the business case rhetoric that characterizes the diversity management discourse. While much has been written about washing to satisfy advocates of social change and equity, washing to appease shareholders and boardroom members, who are focused on profit and economic growth, has received less attention. The article suggests that online corporate communication on diversity and inclusion, by appeasing diverse audiences, can be seen as aspirational talk.

The United Nations Convention on the Rights of Persons with Disabilities (2006) recognizes the right of disabled people to access work. Against this legislative backdrop, this study explores the strengths and weaknesses of the Italian system of targeted placement for disabled people, based on Law 68/1999, which delegates to regional authorities the management of the labor market. The examination centers on the perspective of companies, the primary stakeholders in the inclusion of persons with disabilities within organizational structures.

The article discusses the results of focus groups conducted with 28 managers of large, medium and small enterprises in Lombardy (Italy). Qualitative analysis was employed, and the results were structured using a simplified strengths, weaknesses, opportunities and threats (SWOT) analysis, incorporating practical recommendations.

The analysis leads to practical suggestions to improve the entire targeted placement process at the regional level, from selection and accompaniment to evaluation, such as improving the networking of local stakeholders who deal with the inclusion of disabled people, homogeneity of the procedures in different regions, making all employees aware of diversity management, etc. The territorial network and the welfare environment are particularly important in achieving a successful targeted placement and to promote an inclusive corporate culture.

This study is not representative of Italy as a whole, as it remains a qualitative investigation focused on a single region.

This contribution accomplishes an in-depth study of the law of labor inclusion of people with disabilities observed from the point of view of companies, which are still usually reluctant to integrate people with disabilities into their organizations or encounter difficulties in doing so.

Although businesses continue to take up artificial intelligence (AI), concerns remain that companies are not realising the full value of their investments. The study aims to provide insights into how AI creates business value by investigating the mediating role of Business Process Management (BPM) capabilities.

The integrative model of IT Business Value was contextualised, and structural equation modelling was applied to validate the proposed serial multiple mediation model using a sample of 448 organisations based in the EU.

The results validate the proposed serial multiple mediation model according to which AI adoption increases organisational performance through decision-making and business process performance. Process automation, organisational learning and process innovation are significant complementary partial mediators, thereby shedding light on how AI creates business value.

In pursuing a complex nomological framework, multiple perspectives on realising business value from AI investments were incorporated. Several moderators presenting complementary organisational resources (e.g. culture, digital maturity, BPM maturity) could be included to identify behaviour in more complex relationships. The ethical and moral issues surrounding AI and its use could also be examined.

The provided insights can help guide organisations towards the most promising AI activities of process automation with AI-enabled decision-making, organisational learning and process innovation to yield business value.

While previous research assumed a moderated relationship, this study extends the growing literature on AI business value by empirically investigating a comprehensive nomological network that links AI adoption to organisational performance in a BPM setting.