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This study has two objectives: (1) to identify gaps in the citizen scholar framework by comparing and synthesizing the relevant pedagogical literature and (2) to illustrate how 21st century graduate capabilities can be cultivated through teaching practices using the citizen scholar framework.

We briefly synthesize the relevant citizen scholar pedagogical frameworks and approaches. We use two case studies in two large classroom settings in Ireland and Australia to demonstrate how the citizen scholar attributes can be developed through curriculum design and multiple forms of assessment.

We identify that there is a need for digital literacy to be placed as a fifth attribution cluster in the citizen scholar framework. We also demonstrate that these graduate competencies can be developed at scale by embedding the citizen scholar framework in teaching practices.

We offer a practical implementation mechanism for cultivating 21st century graduate competencies, which will help further embed citizen scholar in pedagogy strategies, thus empowering learning at scale in business education.

The current study makes the first attempt to identify significant attribution gaps in the citizen scholar framework by synthesizing and mapping the relevant approaches. Detailed examples of curriculum design from the two countries also offer new insights into the implementation of a citizen scholar framework.

This paper reports on banking and finance professionals' decision making in the context of elder financial abuse. The aim was to identify the case features that influence when abuse is identified and when action is taken.

Banking and finance professionals (n=70) were shown 35 financial abuse case scenarios and were asked to judge how certain they were that the older person was being abused and the likelihood of taking action.

Three case features significantly influenced certainty of financial abuse: the nature of the financial problem presented, the older person's level of mental capacity and who was in charge of the client's money. In cases where the older person was more confused and forgetful, there was increased suspicion that financial abuse was taking place. Finance professionals were less certain that financial abuse was occurring if the older person was in charge of his or her own finances.

The research findings have been used to develop freely available online training resources to promote professionals' decision making capacity (www.elderfinancialabuse.co.uk). The resources have been advocated for use by Building Societies Association as well as CIFAS, the UK's Fraud Prevention Service.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

What are the long term consequences associated with serving as a state FFA officer? Using a semi-structured interview format, selected state FFA officers from a twenty year time span were interviewed to assess their perceptions of and assets attributed to their experiences as a state officer. Results indicated that past state officers, regardless of when they served, noted positive leadership development, personal growth, and a heightened level of community awareness. Additionally, experiences and subsequent engagement related to their term confirmed four key features of positive adolescent development, which are, a sense of industry and competence; a sense of identity; a sense of control over one’s fate; and connectedness to others (CSR Inc, 1997).

In this study, the authors explain citizens’ adoption of social media in citizen–government relations in China, a country that blends an authoritarian governance regime with limited tolerance of and responsiveness to online citizen participation.

Original survey data were gathered using a vignette survey among 307 respondents living in the People’s Republic of China. Multivariate analysis of the data was used to test four hypotheses and identify antecedents of Chinese citizens’ social media adoption for “thin” participation purposes.

Citizens’ perceived impact of “thin” participation, citizens’ skills and capabilities and citizens’ trust in institutions are significantly associated with citizens’ social media adoption. Social media anxiety was found not to be associated with Chinese citizens’ social media adoption.

This study demonstrates how vignettes can be used to study adoption of technological and institutional innovations in an authoritarian governance regime and how in this context existing adoption theories can be extended with notions of institutional trust to adequately explain citizens’ adoption of technological and institutional innovations in citizen–government relations.

Although some argue that social media activity could potentially mitigate democratic deficits caused by the state, in the case of China, the intertwinement of state and social media platform renders this argument unsustainable.

This study is one of the few systematic survey studies focusing on Chinese citizens’ adoption of social media in citizen–government relations.

Recent advancements in information and communication technologies have led to the rapid growth of electronic commerce market. In the United States, e-commerce retail sales for 2002 reached $45.6 billion, indicating an increase of 26.9% from 2001 while total retail sales increased 3.1% during the same period. Although e-commerce sales account for only 1.4% of total sales in this country, forecasts show that the magnitude of digital economy will continue to expand. The logistical requirements of e-commerce goods that extend to each customer's address stimulate greater complexity in traditional supply chain management, potentially causing higher costs for freight supply chain participants. To harness the economic potential of e-commerce, it is important to encourage the development of a freight transportation system that will support its steady growth, while avoiding the possible negative effects from the changes in freight transportation. Due to the intrinsic nature of e-commerce goods, advances in home delivery have the potential to promote the growth of e-commerce as well as to create sustainable urban freight transportation systems. Based on the case study of the United States, this paper presents an in-depth discussion of the key challenges arising in home delivery operations, and proposes potential solution strategies that will lead to more efficient and reliable home delivery systems.

Ah la famille …! We tend to say that we do not choose it. But there are beautiful family stories, even in business, and particularly in France. Indeed, when it comes to business, the French take family as a serious matter – with about 80% of all companies in the country family controlled. Whether big or small, French family businesses are particularly noticeable in sectors such as food and beverages, as well as luxury.

The chapter gives a general overview of family firms in France, considering in particular their main legal structures, how diverse they are in reality, and finally their governance rules, and notably their family constitutions. It concludes that business and family stories often prove to be a good match, at least in France.

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.

How to obtain a list of the 100 largest scientific publishers sorted by journal count? Existing databases are unhelpful as each of them inhere biased omissions and data quality flaws. This paper tries to fill this gap with an alternative approach.

The content coverages of Scopus, Publons, DOAJ and SherpaRomeo were first used to extract a preliminary list of publishers that supposedly possess at least 15 journals. Second, the publishers' websites were scraped to fetch their portfolios and, thus, their “true” journal counts.

The outcome is a list of the 100 largest publishers comprising 28.060 scholarly journals, with the largest publishing 3.763 journals, and the smallest carrying 76 titles. The usual “oligopoly” of major publishing companies leads the list, but it also contains 17 university presses from the Global South, and, surprisingly, 30 predatory publishers that together publish 4.517 journals.

Additional data sources could be used to mitigate remaining biases; it is difficult to disambiguate publisher names and their imprints; and the dataset carries a non-uniform distribution, thus risking the omission of data points in the lower range.

The dataset can serve as a useful basis for comprehensive meta-scientific surveys on the publisher-level.

The catalogue can be deemed more inclusive and diverse than other ones because many of the publishers would have been overlooked if one had drawn from merely one or two sources. The list is freely accessible and invites regular updates. The approach used here (webscraping) has seldomly been used in meta-scientific surveys.