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The purpose of this study is to address the generalised lack of guidance on ethical treatment of corporate (e.g. non-research) data in higher education institutions, by focusing on the case of the University of Queensland (Brisbane, Australia). No actionable framework is currently available in the country to govern the ethical usage of corporate data. As such, this research takes a stakeholder-centred approach to data ethics; the lived experience of the stakeholders involved coupled with a theory-based ethical framework allowed the authors build to build a framework to guide ethical data practice.

Adopting a revised canonical action research approach focused on intervention on the context, the authors conducted a review of the literature on ethical usage of data in higher education institutions; administered one survey to university students (n = 168); and facilitated three workshops with professional staff (two) and students (one).

Collected data highlighted how, among other themes, the role and ethical importance of transparency was the dominant claim among all stakeholder groups. Findings helped the authors develop an Enhanced Enterprise Data Ethics Framework (EEDEF) emphasising transparency and stakeholder-centricity.

Legislation is the driver to regulate the use of corporate data in higher education; however, this can be problematic because legislation is retrospective, lacks normativity and offers scarce directions for cases that do not exactly follow within the legislative mandate. In light of these regulatory limitations, the authors’ EEDEF offers operators guidance on how to ethically manage corporate data in the higher education environment.

This study fills gaps in praxis and theory; that is the lack of literature and guiding ethical frameworks to inform data practice in higher education. This research fosters a more ethical data management by virtue of genuine and authentic engagement with stakeholders and emphasises the importance of strategic decision-making and maturity of data culture in the higher education sector.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements.

Using the establishment of environment court in China as a quasi-natural experiment, this paper adopt the difference-in-differences approach based on listed firms during 2003–2013 to explore the impact of environment court on corporate governance.

This paper find that the environment court would weaken the cumulative abnormal return of loan announcements. Then, this paper confirm that the potential reason is that environment court worsens the interest conflict between majority and minority shareholders. Further, cross-sectional analysis suggests that bank’s supervision, market competition and analyst coverage can alleviate the impact of environment court on corporate governance.

Environment courts intensify firms’ internal interest disputes, thus causing the decrease of corporate governance, which can be observed through the effect of bank loan announcements.

This paper provide reference for environmental policy formulation and implementation, firms’ decision-makings and improving the banking regulatory system.

This paper makes a contribution to the studies about the impact of environment court on firms’ decision-making and investors’ reaction, the impact of external factors on corporate governance and bank loan announcements effect.

This study aims to investigate two issues: (1) a nexus between climate-related financial policies (CRFP) and global value chains (GVC) and (2) the government’s policies to help countries enhance the efficient use of CRFP in improving a country’s likelihood to participate in GVC.

To investigate the connection between GVC and CRFP, the authors incorporate that backward participation is measured using foreign value-added, while domestic value-added is used to measure forward participation, quantified as proportions of gross exports. The study analyses yield significant insights across a span of 20 developing countries and 26 developed countries over the period from 2010 to 2020.

Regarding the first issue, the authors affirm the presence of a linear link between GVC and CRFP, implying that involvement in CRFP is advantageous for both backward and forward participation. Furthermore, the authors identify long-term GVC and CRFP cointegration and confirm its long-term effects. Notably, the expression of a linear relationship between GVC and CRFP appears to be stronger in developing countries.

The study findings, together with previous research, highlight the importance of financial policies relating to climate change (CRFP) in the context of economic growth. Climate change’s consequences for financial stability and GVC highlight the importance of expanded policymakers and industry participation in tackling environmental concerns.

Regarding the second issue, the study findings suggest critical policy implications for authorities by highlighting the importance of financial stability and expanded policymakers in promoting countries' participation in GVC.

This paper investigates the link between GVC performance and CRFP, offering three significant advances to previous research. Moreover, as a rigorous analytical method, this study adopts a typical error model with panel correction that accounts for cross-sectional dependency and stationarity.

The purpose of this study was to examine the internalization of group-level identities held by people who are on the sex offense registry and how these influence emotions and the willingness to accept treatment. The types and consequences of identities and stigmas are often examined at the individual level, but most people belong to groups that hold collective identities that can be detected in phrases such as “we, us, our,” etc.

Longitudinal data from 2008 to 2024 was used to examine registrant’s group identities. Interviews were conducted with 115 registrants and 40 of their family members, and narrative research analysis was used to assess how participants’ levels of liminality influence why some on the registry never come to see themselves as sex criminals.

Three group-level identities were found that corresponded with varying phases of liminality. The first group had a fixed mindset, no liminality and a strong sense of self. The second group of registrants had liminoid experiences, allowing them to change the way they saw themselves over time. This group had a growth mindset that believed change was attainable. The third group exhibited fixed mindset, as they either always saw themselves as sex criminals and required no transition or came to see themselves as sex offenders post-punishment.

To the best of the authors’ knowledge, there are no studies that have examined group-level identities among people convicted of sex crimes or what the consequences of group identities have on behavior.

Green knowledge management (GKM) has become a more prominent research topic because of its ability to balance business sustainability, performance and society's well-being. The purpose of this paper is to study how GKM literature evolved before and after two major events: the introduction of sustainable development goals (SDGs) and the first conceptualization of GKM. In this paper, GKM is holistically examined following the stages of the knowledge management cycle, a framework for organizational knowledge-processing phases.

This study performed a bibliometric analysis of 1,274 papers related to GKM from 1995 until January 2024.

Over the three decades, this research outlined the intertwined relationships between core themes in the domain such as knowledge management in the context of corporate social responsibilities, sustainable development (SD), competitive advantage and so on, and popular theories. GKM evolved from an “industrial and technical view” of knowledge management to a more emerging perspective of a “social process.” Emerging themes were identified such as green innovation, information security or organizational learning sub-themes with key technologies like block-chain, big data analytics and artificial intelligence. Future research can explore themes such as green knowledge integration, green entrepreneurship, green supply chain and green knowledge integration capabilities.

This review offers practitioners a holistic picture of GKM to tackle emerging environmental concerns and increase businesses' competitive advantages. This study provides insights into the future practices of GKM, incorporating emerging technological advancement, to gain green intellectual capital and build dynamic capabilities for sustainability.

To the best of authors’ knowledge, this study is the first to provide a comprehensive picture of the GKM literature, from its earliest forms of corporate social responsibility and SD until the introduction of SDGs, and in combination with the evolution of knowledge management cycle stages.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

This paper develops an evidence-based conceptual framework for exploring the applicability of choice architecture in business relationships.

Empirical studies of choice architecture in various fields are systematically reviewed to identify choice architecture techniques; major resulting categories of techniques are then discussed for applicability to business relationship contexts, and avenues for research are outlined.

Managerial decision-making is potentially influenced by changes to choice contexts that (1 provide additional information from outside the choice context, (2) facilitate a particular way of comparing options, (3) present options in new ways, (4) rework the choice set, e.g. by adding options and (5) create internal states that push toward a target choice.

The paper introduces the concept of choice architecture to business relationships. It develops a taxonomy of choice architecture techniques to guide the exploration of choice architecture effects in business relationships.

Work-study programmes aim to support young adults transitioning from tertiary education to work and contribute to enhancing their employability. The purpose of this study is to provide a detailed analysis of the learning experiences of trainees in work-study programmes within the broad field of engineering.

The data gathering procedures used interviews with participants of a specific work-study programme and conducting thematic analyses to identify and understand the motivations of these adults for enrolling in work-study programmes and their associated workplace learning experiences. Fifty-two alumni of electrical and logistics engineering programmes completed 12 months of a separate work-study programme and consented to participate in an hour-long interview. They elaborated upon their work-learn experiences to explicate their work-learn needs and challenges in those interviews.

Findings include workplaces facilitated skills development through providing combinations of work tasks comprising both routine and novel work assignments; challenging circumstances at the workplace provided trainees with opportunities to develop adaptive capacities; and engaging in non-routine work processes fosters integration into the engineering workplace community.

The findings contribute to the existing literature by exemplifying how routine engineering activities are practical affordances through which engineering trainees construct knowledge and dispositions for engaging in challenging, non-routine engineering work. Such experiences are crucial in preparing trainees for advanced roles in logistics or electronic sectors.