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The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.

The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.

The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.

The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.

The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.

Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.

Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.

In the digital transformation era, the construction industry is not immune to unintended consequences and disruptions of distributed ledger technologies like blockchain. At the micro-level, construction organizations need an in-depth understanding of blockchain risks to take proactive strategies for being on the safe side. This study seeks to answer “What are the risks associated with blockchain technology from the firm-level perspective? And how can this disruptive technology overshadow the business objectives and impact organizational criteria?”

The current research proposes a novel model for risk assessment based on the trapezoidal fuzzy ordinal priority approach (OPA-F) in the multi-criteria decision-making (MCDM) context. The proposed model handles uncertainties of experts' judgment around three primary parameters: the importance of organizational criteria, the impact of blockchain risks on criteria and the probability of risk occurrence.

The case study shows that organizational “communication and information” is exposed to the most blockchain risk. On the contrary, blockchain has less to do with an organization's “corporate social responsibility.” Furthermore, effective blockchain risk management can bring about cost efficiency, quality and improved customer experience for this case study. In the end, the authors develop a conceptual blockchain risk management framework based on findings.

This study will broaden researchers' horizons regarding “blockchain in construction context” and “blockchain risk management.”

Furthermore, executives looking for blockchain-based solutions can benefit from research findings and lessons learned from this case study before decision-making. Lastly, the risk assessment model based on trapezoidal OPA-F can be used both for research purposes and industrial decision problems.

To the best of the authors’ knowledge, it is for the first time that the OPA-F is employed in a risk assessment model. Also, the original OPA-F is extended to trapezoidal OPA-F using trapezoidal fuzzy numbers, and it is the first attempt to evaluate blockchain risks facing construction organizations and develop a blockchain risk management framework accordingly.

This paper aims to identify the current research trends in sustainability through an extensive literature review and propose future research agenda under the ambit of the ongoing coronavirus disease 2019 (COVID-19) pandemic. Specifically, the present study aims to uncover the current state of the literature and thereby develop an understanding of how the pandemic has impacted the dimensions of sustainability.

To achieve the objective, the authors adopted a five-step literature review process, combined with bibliometric and network analysis. The authors also considered news articles and reports of international organizations to comprehensively achieve the research objective.

The study results show how the pandemic has impacted the social, economic and environmental dimensions of sustainability. The results also highlight the list of authors, countries and institutions that have proactively worked towards eliminating the disruption caused by the COVID-19 pandemic.

The study provides an in-depth understanding of the scholarly contributions to the field of sustainability since the COVID-19 outbreak. The study is useful for policymakers and businesses interested in understanding how the pandemic has impacted the dimensions of sustainability and possible mitigation strategies. Furthermore, the study also provides future research directions in the intersection of pandemic and sustainability dimensions. Specific research questions (RQs) are also proposed to help future research.

To the best of the authors' knowledge, this study is a pioneer attempt to provide a comprehensive understanding of the existing and rapidly growing literature on COVID-19 and its relationship with the various dimensions of sustainability.