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This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the moderating effect of initiating structure leadership (IS-leadership style) on the relationship between self-efficacy and management accountant performance. In the literature, there is a reciprocal relationship between environmental, cognitive and personal factors, making self-efficacy unable to be maintained without environmental support, which in this research is captured through the construct of leadership style.

This study uses a quantitative methodology with a self-administration survey. This research involved 100 management accountants in Indonesia. Regression Macro Process carried out data analysis.

The findings of this study indicate that knowledge sharing in cognitive psychology encourages increased self-efficacy, which has an impact on improving management accountant performance. Self-efficacy mediates the effect of knowledge sharing on management accountant performance. The existence of induced environmental factors in the form of IS-leadership style has the potential to weaken the impact of self-efficacy on management accountant performance.

This study provides recommendations to companies, especially the human resources division, to consider individual psychological factors in the recruitment process. Thus, companies can carry out preventive control to manage management accountant performance behavior.

This study provides new empirical evidence for reducing the overlap between knowledge sharing and performance by applying personal, organizational and environmental factors simultaneously. This study also enriches knowledge-sharing literature on performance from a social cognitive perspective.

This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production.

The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates.

This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations.

This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations.

This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.

This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.

A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.

The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.

This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.

To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.

The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries with weaker application of accounting standards or weaker legal protection for investors. AC, therefore, are considered to be one of the essential tools available to directors in supervising management decisions regarding financial reporting. This paper aims to examine the influence of AC characteristics (ACC) on CA and how this relationship is moderated by the audit fee.

This study used probit regression to analyze 1,218 firm-year observations of listed companies in Tehran Stock Exchange from 2014 to 2020.

The results show that AC financial accounting expertise, AC independence, female AC membership and AC tenure were negatively related to CA. The negative relationship is highly pronounced when a firm incurs higher audit fees, and audit fees moderate the relationship between ACC and CA. Results for the robustness checks show that only AC independence was significant, and the results of other characteristics were not significant.

This research was conducted in an Iranian setting where the formation of ACs is on the verge of regulation; therefore, the data used for the study only contains the seven-year period of ACs’ statutory activity. In addition, a lack of consensus on the precise measures of an AC’s effectiveness could be considered as a restrictive factor.

The findings provide an initial insight into the effect AC on CA and moderating effect of audit fee on the relationship between ACC and CA.

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Foreign subsidiaries of multinational enterprises (MNEs) operate in complex and competitive international environments, implement market and non-market strategies, manage resources and value-added activities and contribute to the overall performance of their parent firms. Thus, the research question on the determinants of MNE foreign subsidiaries’ performance is of interest to managers and academic researchers. The empirical literature has flourished over the recent decades; however, the domains are fragmented, and the findings are inclusive. The purpose of this study is to systematically review, analyse and synthesize the empirical articles in this area, identify research gaps and suggest a future research agenda.

This study uses the qualitative content analysis method in reviewing and analysing 150 articles published in 24 scholarly journals during the period 2000–2023.

The literature uses a variety of theoretical perspectives to examine the key determinants of subsidiary performance which can be grouped into six major domains, namely, home- and host country-level factors; distance between home and host countries; the characteristics of parent firms and of subsidiaries; and governance mechanisms (the establishment modes and ownership strategy, subsidiary autonomy and the use of home country expatriates for transferring knowledge from the headquarters and controlling foreign subsidiaries). A range of objective and subjective indicators are used to measure subsidiary performance. Yet, the research shows a lack of broader integration of theories and presents inconsistent theoretical predictions, inconclusive empirical findings and estimation bias, which hinder our understanding of how the determinants independently and jointly shape the performance of foreign subsidiaries.

This study provides a comprehensive, nuanced and systematic review that synthesizes and clarifies the determinants of subsidiary performance, offers deeper insights from both theoretical, methodological and empirical aspects and proposes some promising avenues for future research directions.

International experience has long been recognized as a crucial determinant for firms’ knowledge management in the existing literature. However, within a global context, the relationship between international experience and the performance of multinational enterprises is intricate and remains ambiguous. While the impact of people mobility has been extensively studied, limited understanding exists regarding how global mobility of people and evolving external environments reshape the relationship. This study aims to integrate existing empirical evidence on this relationship and examines the contingencies posed by environmental factors.

This study conducted a multilevel meta-analysis based on a sample of 231 effect sizes collected from 167 articles to systematically examine the international experience–performance relationship, considering the moderating effect of the global mobility of people and the rise of national sentiments (including authoritarianism and protectionism). A two-stage procedure comprising Hedges-Olkin-type meta-analysis and random-effects meta-analytic regression was adopted.

The findings demonstrate a predominantly positive international experience–performance relationship that varies across studies owing to differences in research design, variable measurements and firm characteristics. The relationship is positively moderated by the global mobility of people, yet the positive effect is contingent upon the level of national sentiments within home countries. The beneficial effect of inbound mobility on this relationship is attenuated by authoritarianism and protectionism, while the effect of outbound mobility is positively influenced by authoritarianism and less affected by protectionism.

This study offers novel theoretical insights into multinationals’ knowledge accumulation in the internationalization process. It contributes to the existing literature by presenting an integrated framework elucidating the international experience–performance relationship. Building upon the knowledge-based view, it integrates environmental dynamics and national sentiments to investigate the performance implications of multinationals’ international experience, thereby providing valuable practical insights for effective global knowledge management.

Under the background of low consumer financial knowledge and accumulated credit card liabilities, this study investigates the relationship between financial knowledge and responsible credit card behavior using data from the 2019 China Household Finance Survey (CHFS). From the perspective of consumer economic well-being, this study defines accruing credit card debt to buy houses and cars when loans with lower interest rates are available as irresponsible credit card behavior.

This study uses probit regressions to examine the association between financial knowledge and responsible credit card behavior because the dependent variable is a dummy variable. To alleviate endogeneity problems, this study uses instrument variables and Heckman’s two-step estimation. Furthermore, to explore the potential mediators in this process, this study follows the stepwise regression method. Finally, this study introduces interaction terms to examine whether this association differs in different groups.

The results indicate that financial knowledge is conducive to increasing the probability of responsible credit card behavior. Mediating analyses reveal that the roles of financial knowledge occur by increasing the degree of concern for financial and economic information and the propensity to plan. Moderating analyses show that the effects of financial knowledge on responsible credit card behavior are stronger among risk-averse consumers and in regions with favorable digital access.

This study measures responsible credit card behavior from the perspective of the consumer’s well-being, which enriches practical implications for consumer finance. Furthermore, this study explores the potential mediators influencing the process of financial knowledge that affects responsible credit card behavior and identifies moderators to conduct heterogeneous analyses, which helps comprehensively understand the nexus between financial knowledge and credit card behavior. By achieving these contributions, this study helps to curb the adverse effects of irresponsible credit card behavior on consumers’ well-being and the economic system and helps policymakers promote financial knowledge to fully prevent irresponsible credit card behavior.

The aims of the current study were twofold: first, to rank the world’s emerging economies based on a novel National Intellectual Capital Index (NICI) and its components; and second, to examine the impact of NICI and its components on economic growth, measured in terms of real GDP per capita.

We employed principal component analysis (PCA) to construct the novel NICI based on five key socio-economic indicators including (1) national human capital, (2) national structural capital, (3) national relational capital, (4) national informational capital and (5) national innovational capital. These indicators are publicly available for many countries. The index was generated by considering the most appropriate socio-economic indicators as precise measures of NIC from the Penn world table (version 10.0), the World Bank’s database of world governance and development indicators and the KOF globalization across the selected emerging economies.

The empirical findings revealed that national human capital is a significant driver of NIC, corresponding to higher economic growth. This is followed by national informational capital, national relational capital, national innovation capital and national structural capital. Furthermore, results indicate that the contribution of national structural capital is marginal compared to other critical strands of NIC.

NIC is generally considered the most valuable strategic resource for driving knowledge economies, especially in the Industry 5.0 revolution. Ranking emerging economies based on the NICI sheds light on the accumulated stock of NIC and how it contributes to and improves the economic growth of these economies. The stock of NIC is considered a critical success factor for measuring both current and future economic prosperity. Therefore, using the socio-economic indicators of KOFGI as accurate measures of NICI will assist policymakers in formulating and implementing relevant policies to enhance the accumulation of knowledge-based capital, which are critical components of NIC.

To the best of the authors' knowledge, this is the first study of its kind, both theoretically and empirically, to measure the National Intellectual Capital Index (NICI) using the most nascent socio-economic indicators of NIC. Moving forward, this study evaluates the impact of NICI and its components on economic growth, which is a relatively sparse area of research in the context of emerging knowledge economies.