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This study aims to develop sweet chestnut incorporated corn-based extrudates by the optimization of process conditions.

The independent process variables for extrusion (blend ratio, barrel temperature, screw speed and feed moisture) were investigated to govern their impact on reliant variables, namely, bulk density, specific mechanical energy, water absorption index, water solubility index, color and hardness. Product and system responses were significantly (p < 0.05) affected by the independent variables. Experimental design with quadratic models experienced a high coefficient of determination (R² = 0.99).

Numerical optimization for the development of extrudates resulted in optimum conditions having corn flour: sweet chestnut flour (80:20), barrel temperature (120°C), screw speed (340 rpm) and feed moisture (12%). Fat, moisture and protein contents of the developed extrudates using optimum conditions were significantly (p < 0.05) lower compared to raw materials – corn and sweet chestnut. The packaging of extrudates in aluminum laminates revealed shelf stability of three months at room temperature without deterioration of quality.

Nutritionally rich sweet chestnut extruded products would be an exclusive option to already existing snacks in the market and can facilitate a new sphere in extruded product sector.

The world of work is changing and creating challenges and opportunities for the employment inclusion of young people with disabilities. In this article, the perceptions held by young adults with disabilities regarding participation in the future of work are examined.

One-on-one interviews were conducted with Canadian young adults (ages 18–36 years) living with a disability. Participants were asked about their thoughts regarding the impact of the changing nature of work on their labor market involvement and career aspirations. A thematic analysis was performed to identify and examine emergent salient themes.

In total, 22 young adults were interviewed; over half held secure employment. Career aspirations and work-related decisions were primarily shaped by a participant's health needs. The future of work was seen as a more proximal determinant to employment. Digital technologies were expected to impact working conditions and create barriers and facilitators to employment. Participants who indicated being securely employed held positive expectations regarding the impact of digital technology on their work. Participants working precariously held negative appraisals regarding the impact of digital technologies on employment opportunities. The role of technological and soft skills was critical to participating in a labor market reliant on advanced technology. Participants reported barriers to developing job skills related to their disability and their work arrangements.

This research highlights the importance of considering changes in the future of work, especially the digital transformation of the economy, in the design of initiatives which promote the employment inclusion of young adults with disabilities. Despite the significance of the changing nature of work, supporting health needs and encouraging access to secure work arrangements also remain paramount.

A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.

The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.

The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.

The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.

To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.

In this chapter, we consider the possibility that a firm may use costly resources to improve its technical efficiency. Results from static analyses imply that technical efficiency is determined by the configuration of factor prices. A dynamic model of the firm is developed under the assumption that managerial skill contributes to technical efficiency. Dynamic analysis shows that the firm can never be technically efficient if it maximizes profits, the steady state is always inefficient, and it is locally stable. In terms of empirical analysis, we show how likelihood-based methods can be used to uncover, in a semi-non-parametric manner, important features of the inefficiency-management relationship using a flexible functional form accounting for the endogeneity of inputs in a production function. Managerial compensation can also be identified and estimated using the new techniques. The new empirical methodology is applied in a data set previously analyzed by Bloom and van Reenen (2007) on managerial practices of manufacturing firms in the UK, US, France and Germany.

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.

The paper addresses the privacy–personalisation paradox in the post-GDPR-2018 era. As the regulation came in a bid to regulate the collection and use of personal data, its implications remain underexplored. The research question is: How do consumers perceive the matter of personal data collection for the use of highly targeted and personalised ads post-GDPR-2018? The invasion of privacy vs the benefits of highly personalised digital marketing.

To address the research question, this qualitative study conducts semi-structured interviews with 14 individuals, consisting of average users and digital experts.

This paper reports on increasing consumer vulnerability post-GDPR-2018 due to increased awareness of personal data collection yet incessant lack of control, particularly regarding the repercussions of the digital footprint. The privacy paradox remains an issue except among experts, and personalisation remains necessary, yet critical challenges arise (e.g. filter bubbles and intrusion).

Policy implications include education, regulating consent platforms and encouraging consensual sharing of personal data.

While the privacy–personalisation paradox has been widely studied, the impact of GDPR-2018 has rarely been addressed in the literature. GDPR-2018 has seemingly had little impact on instilling a sense of security for consumers; if anything, this paper highlights greater concerns for privacy as users sign away their rights on consent forms to access websites, thus contributing novel insights to this area of research.

This study aims to develop an assessment scale for university service quality (university SQ) and examine University Service Quality assessment model (UNIQUAL) of higher education during the pandemic.

Two studies applied a mixed-method design to develop and validate the UNIQUAL scale. In-depth interviews and literature reviews were conducted to refine the initial dimensions and items of UNIQUAL in Study 1. Item analysis, EFA and CFA were then conducted to purify item refinement, scale refinement, purification and validation in Study 2. Finally, a confirmed UNIQUAL model was analyzed via partial least squares structural equation modeling (PLS-SEM) using Smart-PLS 4.0.

The research confirms the four-factor structure of UNIQUAL, with a total of 16 items, to be a valid and reliable scale for the assessment of the service quality (SQ) of universities. Having adopted the bias-corrected and accelerated (BCa) bootstrap approach to study 5,000 subsamples from 27 countries, the authors found “responsiveness” and “empathy” to be significantly associated and have positive relationships with students' satisfaction with university SQ. Furthermore, university SQ and satisfaction were mediated by “health and safety” concerns.

The newly developed UNIQUAL scale would be of value to educators and authorities of higher education to assess the SQ of their universities to enhance the effectiveness of student learning. The improvement in satisfaction with higher education's SQ ultimately helps in retaining both international and local students amidst concerns about traveling and studying during the pandemic.

COVID-19 has affected the private and public sectors worldwide. Millions of students have been affected by schools being shut down and substituted with distance-learning programs. Thus, the assessment of the quality of university services has become an important support mechanism for retaining the sustainability of higher education.

The UNIQUAL scale provides a conceptual model and validates an assessment tool. The research hypotheses confirm the relationship between university SQ and satisfaction from the perspective of international students.

In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.

Do digital technologies of early 21st century capitalism promote or reduce consumer sovereignty? This chapter addresses this question by examining John Kenneth Galbraith’s critique of consumer sovereignty during the post-war period of industrial society and looks at the insights he provides to understand the impact of platform capitalism on consumer sovereignty today. This chapter has the following sections: (1) I review the main postulates of Galbraith’s theory; (2) I highlight the main differences between traditional advertising and online behavioral advertising; (3) I explain how online behavioral advertisement strengthens Galbraith’s dependence effect and revised sequence theories; (4) I then discuss normative challenges raised by digital platform corporations to individual sovereignty; and (5) finally, I argue that platform capitalism is a mature form of Galbraith’s “new industrial state.”

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities.

Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory.

The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality.

This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.