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This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

In recent years, the robotic process automation (RPA) technology, a software-based method to automate routine tasks in business processes, has gained significant interest and adoption. However, many implementation projects fail and current literature lacks a synthesis and comprehensive overview of factors that challenge the implementation of RPA, have an impact on success or failure of projects, or, play an enabling role in an RPA project. Hence, the purpose of this research is to identify key factors that should be considered by organizations when conducting an RPA project.

The paper adopts a qualitative methodology based on data collected in a systematic literature review (SLR) and interviews with 10 RPA experts. Using inductive coding, an integrated framework of key factors is developed.

The results suggest that the key factors for a successful RPA introduction can be divided into human, organizational and technical factors. Important aspects include for example project management techniques, capabilities and skills of employees, as well as data security considerations.

The paper contributes to knowledge by synthesizing previously dispersed knowledge into an integrated framework, as well as by complementing previous results with new qualitative, empirical data. Additionally, the RPA-specific factors are put into the perspective of persistent problems in information systems development.

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

Given the important of knowledge resource and human capital for improving innovation competence, the purpose of this study is to examine the influence of knowledge-based HRM practices on product and process innovation of firms via the mediating role of knowledge management capability and moderating role of innovative culture.

The paper used structural equation modeling and empirical data collected from 271 participants in 156 manufacturing and service firms to examine the level of how knowledge-based HRM practices and knowledge management affect product and process innovation under the moderating role of innovative culture.

The research findings confirm the mediating roles of knowledge management between knowledge-based HRM practices and two specific types of innovation namely product and process innovation. It also firstly reveals the positive moderating role of innovative culture in enhancing the effects of knowledge management on product innovation. The results underline the necessity of building an innovative climate and knowledge-based HRM practices to stimulate knowledge management for improving innovation capability of firms in the developing and emerging markets.

The paper helps bring deeper insights to leaders and practitioners about the new knowledge-based approach that enhances innovation competence for organizations.

The paper significantly contributed to theoretical and practical initiatives on theory of HRM practices and knowledge management by showing different moderating and mediating mechanism thereby firms can follow to enhance innovation capability of firms in developing and emerging markets.

This study aims to examine the challenges in the implementation of energy management systems in residential buildings to lower the running cost and achieve a better energy-efficient building.

This study adopted a mixed research method. Quantitative data was gathered by issuing a research questionnaire to 20 Delphi experts, while qualitative data was acquired through a Systematic Literature Review. Data received was analyzed using the descriptive analysis method.

The findings revealed that the main barriers to incorporating energy management systems (EMSs) in residential buildings consist of a lack of awareness of energy management systems, lack of management commitment to energy management, lack of knowledge about energy management systems, lack of funds for energy management systems, resistance to energy management technology by the property owners and property managers, distrust and resistance to energy management technology by the property owners, high initial cost of energy management technologies, shortage of technicians for energy management technologies, the nonexistence of local manufacturers of energy management equipment, lack of incentives for efficient energy management and high repair costs of energy management technologies.

The specific focus on residential buildings may limit the applicability of findings to commercial or industrial sectors. Further research is warranted to accommodate other energy-consuming sectors.

People’s perceptions, either wrong or correct, affect their ability to make an informed decision to adopt energy management systems, denying them the opportunity to reap the associated benefits. Therefore, there is an urgent need for the residential industry stakeholders and the government to increase educational opportunities for property owners, managers and property tenants on the importance of energy management systems.

This research presents the potential obstacles and problematic areas that residents may encounter while using these energy management systems. Consequently, they will be able to make a well-informed choice when installing energy management systems. Moreover, the research elucidates the identification of novel perspectives and also unexamined obstacles that impede the widespread use of energy management systems in residential buildings.

This study aims to examine the association between globally responsible leadership (GRL) and pro-environmental behavior (PEB), specifically probing the mediating role of green management initiatives (GMI) in this relationship.

This study used a quantitative research design, using survey data from 390 participants working in manufacturing sector organizations in one of the emerging economies in the Asian region, namely, Pakistan. AMOS was used to test the hypothesized relationships.

The results reveal that GRL has a significant positive link with GMI and PEB. In addition, this study found that GMI mediates the association between GRL and PEB, suggesting that GRL indirectly promotes PEB through the implementation of GMI.

This study has several limitations, including its reliance on self-reported data, its cross-sectional design and its focus on participants from only one nation. Future research may benefit from using mixed-study designs and diverse samples from multiple industries and nations.

The results suggest that businesses can promote PEB among their staff by adopting GRL and implementing GMI. In doing so, businesses can demonstrate their commitment to sustainability, enhancing their credibility and competitive advantage.

This research contributes several new insights to the existing literature on sustainable leadership. First, it provides empirical evidence to support the hypothesis that GRL, GMI and PEB are interrelated. Second, it highlights the mediating role of GMI in this relationship.

Venue comes from the Latin word meaning ‘come’ (venire). Not only the event's location or venue affect attendance but it can also have an impact on the event's personality. Additionally, the location or venue affects the event's atmosphere and the visitor experience. The most significant benefit of revitalisation or adaptive reuse is its positive impact on the environment as razing buildings is a major source of waste and carbon emissions, by contrast, adaptive reuse reduces waste, saves energy and conserves resources. The persistence of this chapter is to investigate the challenges and opportunities in making adaptive re-use or revitalisation of heritage buildings that includes forts/palace/museums as a venue for any event. For the purpose of achieving the goal, secondary data from 2000 to 2023 have been compiled from more than 50 research articles that have been published in peer-reviewed and University Grant Commission (UGC) journals, books written by various authors, including the authors themselves, other researchers working in the related field of event management, conference proceedings and websites. The authors discovered from their examination of the literature that the significance of the event venue cannot be unheeded. The event's tone sets the stage for possible guest experience influences. One must carefully consider the kind of venues or settings that are available in the destination before conducting any event.

This study investigates clean energy, commodities, green bonds and environmental, social and governance (ESG) index prices forecasting and assesses the predictive performance of various factors on these asset prices, used for the development of a robust forecasting support decision model using machine learning (ML) techniques. More specifically, we explore the impact of the financial stress on forecasting price.

We utilize feature selection techniques to evaluate the predictive efficacy of various factors on asset prices. Moreover, we have developed a forecasting model for these asset prices by assessing the accuracy of two ML models: specifically, the deep learning long short-term memory (LSTM) neural networks and the extreme gradient boosting (XGBoost) model. To check the robustness of the study results, the authors referred to bootstrap linear regression as an alternative traditional method for forecasting green asset prices.

The results highlight the significance of financial stress in enhancing price forecast accuracy, with the financial stress index (FSI) and panic index (PI) emerging as primary determinants. In terms of the forecasting model's accuracy, our analysis reveals that the LSTM outperformed the XGBoost model, establishing itself as the most efficient algorithm among the two tested.

This research enhances comprehension, which is valuable for both investors and policymakers seeking improved price forecasting through the utilization of a predictive model.

To the authors' best knowledge, this marks the inaugural attempt to construct a multivariate forecasting model. Indeed, the development of a robust forecasting model utilizing ML techniques provides practical value as a decision support tool for shaping investment strategies.

This study aims to review recent advances towards the implementation of ANN and NLP applications during the budgeting phase of the construction process. During this phase, construction companies must assess the scope of each task and map the client’s expectations to an internal database of tasks, resources and costs. Quantity surveyors carry out this assessment manually with little to no computer aid, within very austere time constraints, even though these results determine the company’s bid quality and are contractually binding.

This paper seeks to compile applications of machine learning (ML) and natural language processing in the architectural engineering and construction sector to find which methodologies can assist this assessment. The paper carries out a systematic literature review, following the preferred reporting items for systematic reviews and meta-analyses guidelines, to survey the main scientific contributions within the topic of text classification (TC) for budgeting in construction.

This work concludes that it is necessary to develop data sets that represent the variety of tasks in construction, achieve higher accuracy algorithms, widen the scope of their application and reduce the need for expert validation of the results. Although full automation is not within reach in the short term, TC algorithms can provide helpful support tools.

Given the increasing interest in ML for construction and recent developments, the findings disclosed in this paper contribute to the body of knowledge, provide a more automated perspective on budgeting in construction and break ground for further implementation of text-based ML in budgeting for construction.