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The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

This study aims to develop and validate a scale for measuring accounting service quality (ASQ), which is named ACCOUNTQUAL.

The authors initially investigated the service quality literature in the context of accounting. To develop the scale, the authors carried out three studies. First, the authors conducted 20 in-depth interviews to generate the ASQ items. Then, they undertook a survey with 174 accounting services clients to group these items into factors through exploratory factor analysis (EFA). Finally, the authors carried out another survey with 330 clients to purify and validate the scale through a confirmatory composite analysis (CCA) and structural equation modeling (SEM).

The authors were able to validate the ACCOUNTQUAL scale, which is composed of the following dimensions: efficiency, trust, technological innovation and accountant knowledge, the latter being composed of three aspects: consultative view, technical capacitation and knowledge about clients.

The authors concluded that ASQ is a multidimensional construct that covers the assessment of technical, tooling, relationship and qualification aspects of the accounting service. To the best of the authors’ knowledge, this is the first study that developed and validated a scale for measuring ASQ. If accounting service providers meets the elements presented in the scale, they will potentially deliver a high-quality service.

This paper aims to examine the global pattern of growth and development of eHealth research based on publication headcount, and analysis of the characteristics, of the keywords used by authors and indexers to represent their research content during 1945–2019.

This study adopted a bibliometric research design and a quantitative approach. The source of the data was Elsevier’s Scopus database. The search query involved multiple search terms because researchers’ choice of keywords varies very significantly. The search for eHealth research publications was limited to conference papers and research articles published before 2020.

eHealth originated in the late 1990s, but it has become an envelope term for describing much older terms such as telemedicine, and its variants that originated much earlier. The keywords were spread through the 27 Scopus Subject Areas, with medicine (44.04%), engineering (12.84%) and computer science (11.47%) leading, while by Scopus All Science Journal Classification Health Sciences accounted for 55.83% of the keywords. Physical sciences followed with 30.62%. The classifications social sciences and life sciences made only single-digit contributions. eHealth is about meeting health needs, but the work of engineers and computer scientists is very outstanding in achieving this goal.

This study demonstrates that eHealth is an unexplored aspect of health literature and highlights the nature of the accumulated literature in the area. It further demonstrates that eHealth is a multidisciplinary area that is attractive to researchers from all disciplines because of its sensitive focus on health, and therefore requires pooling and integration of human resources and expertise, methods and approaches.

An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.

Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.

Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.

The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.

This paper aims to investigate the evolution, roots and influence of the rural entrepreneurship literature.

Using a bibliometric exercise, the analysis starts with investigation of studies on entrepreneurship and gathering all (772) articles on rural entrepreneurship (from 1981 to 2020) found in both Scopus and Web of Science up to 15 August 2020. Citation analysis of the references/citations of 755 articles are listed in the abstract database, generating a citation database involving 46,432 references/citations. This paper considers 635 (out of the 772) articles on rural entrepreneurship (i.e. articles cited in one or more studies), generating a database of 10,767 studies influenced by the rural entrepreneurship literature.

This study discovers that the relative importance of rural entrepreneurship within the entrepreneurship literature has increased in the last few years, but rural entrepreneurship remains a European concern; the most frequently addressed topics include growth and development, institutional frameworks and governance and rurality, with theory building being rather understudied. Most of the studies on rural entrepreneurship are empirical, involving mainly qualitative analyses and targeting high income countries; rural entrepreneurship is rooted in the fields of economics and entrepreneurship and is relatively self-referential.

This study provides a comprehensive and updated investigation of evolution of the rural entrepreneurship literature. The assessment of the literature’s scientific roots of rural entrepreneurship had not yet been tackled before. To the best of the author’s knowledge this study can be considered as the first effort for identifying the scientific influence of the rural entrepreneurship literature.

The study aims to drive conceptual clarity around resistance to information technology projects, integrating multiple facets of the phenomenon from earlier studies.

The study conducts a meta-synthesis of qualitative studies on resistance to technology projects; it analyzes those studies at a case-specific level, compares and contrasts emergent concepts against each other, and “translates” those to the rest of the studies. The study uses the seven-step meta-ethnography method by Noblit and Hare to reciprocally translate emergent concepts to construct the conceptual model.

Through meta-synthesis, the study derives a new conceptual model for resistance to information technology projects, exemplifying how the identified antecedents create user resistance and how the phenomenon progresses within organizations.

This study enriches the observations and conclusions of past individual studies while explicating various facets of the mechanisms that generate and progress technology resistance within organizations. It offers fresh insights into the equivocal nature of the phenomenon and the distinctive ways it progresses from individual to group level.

Many ambitious and costly digital transformation efforts do not succeed due to user resistance. Understanding the mechanisms that create user resistance can help organizations manage technology projects better, thereby reducing the technology assimilation gap and protecting returns on related investments.

There have been extensive studies on technology acceptance (enablers) within organizations, while those relating to technology inhibitors are somewhat limited. However, the symmetry of understanding between enablers and inhibitors is vital for organizations to assimilate promising technologies and transform their business models. This model uses a new lens of sensemaking theory to explain how the antecedents trigger perceived threats and resistance behavior; it highlights the nuances around the development of resistance within individuals and its progression to groups. The resultant model offers better generalizability in organizational contexts.

This study aims to appraise the historical evolution of tourism research focused on Spain. Firstly, an analysis was conducted to assess the production and impact of research within this domain. Secondly, scientific mapping, specifically through co-word analysis, was used to identify and explore the principal research themes and their evolution in the field.

A historical approach was adopted in this study, using 1,100 bibliographic records obtained from the Scopus database. Science mapping was then conducted through co-word analysis of bibliographic data.

The results of the performance analysis provide insights into the volume, evolution and impact of the scientific documents published within the research area under investigation. Moreover, by adopting a longitudinal approach, science mapping through co-word analysis enables the definition of the intellectual structure within this research domain. In this regard, the main research themes are identified, conceptually assessed, and their evolution is examined across three distinct window periods: an initial research period (1972–2002), a growing research period (2003–2012) and a consolidation period (2013–2022).

The study provides a state-of-the-art position on tourism research related to Spain thus guiding future studies in the area. Furthermore, this study provides a comprehensive “snapshot” of the historical progression of tourism research in Spain, capturing the emblematic aspects that have emerged within the area over the investigated time period.

Innovation enables growth and helps address social challenges. This research aims to identify evidence that can characterize an innovative university based on its university management. Thus, the authors define the following research problem: How to measure innovation in a Higher Education Institution (HEI) that intends to be innovative based on its university management?

To this end, the authors conducted a literature review, with a qualitative approach, as well as a case study with data collection through the documental analysis of research that was carried out with the community, namely: Undergraduate Students Profile survey, Reputation of the Institution and Innovation Octagon.

The authors noticed that the results presented by Innovation Octagon show an increase in most indexes, mainly Processes and People, followed by Leadership, Strategy, Relationships and Funding. However, there was a reduction in Structure and Culture.

The results point to the relevance of measuring innovation in the institution, mainly through the use of the Innovation Octagon. The longitudinal measurement of innovation in the institution enables the management of the HEI to constantly progress and develop in favor of the society’s demands for the training of competent professionals for their future professional reality.