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This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

Elite interviewing is a well-established area of interview research methods. Nevertheless, the actual casting of an “elite” has been generally conducted in a prima facie or broad manner. A consideration of entrepreneurs and owner-managers as “elites” has been less profiled and received less attention, therefore the paper views the entrepreneurs and owner-managers as constituting a form of “local elite” within given and varying sectorial, regional and community boundaries. The authors argue that a consideration of entrepreneurs as “local elites” and transferring knowledge from an elite interviewing perspective may strongly support scholarly research in the entrepreneurship field.

The study conducts a comprehensive narrative literature review of elite interviewing literature and transfers key methodological insights to the entrepreneurship field. The methodological contribution based on literature is complemented by experiences and observations from an extensive inductive interview study with over 30 entrepreneurs of German manufacturing Small and Medium-sized Entities (SMEs) and are used to reflect on, and refine, interview research approaches with entrepreneurs.

The reflections and discussions in this paper provide valuable insights for other researchers conducting research in entrepreneurship domains regarding the power dynamics of negotiating access, procedural issues of interviews and thereby enhancing the quality of data.

The contribution to knowledge is mainly of a methodological nature. While the paper takes a novel act of recasting elite interviewing in the SME and entrepreneurship context, the paper methodologically contributes to the entrepreneurship and elite interview literature thereby facilitating higher quality interviews.

As the new emerging workforce, Generation Y (Gen Y) is said to be demanding, influential and possessing strong bargaining power. This study examines the impact of corporate social responsibility (CSR) on employee retention among Gen Y in the accounting profession. CSR is widely researched subject due to its applicability in multidisciplinary fields and industries. This research intends to investigate the nexus between CSR and human capital disciplines. It employs Carroll's pyramid of CSR as the main theoretical framework to establish its relationship with talent retention among Gen Y employees. This study has a threefold aim: (1) to determine the level of CSR awareness, (2) to determine the relationship between CSR dimensions and talent retention and (3) to examine the effect of CSR dimensions on talent retention.

The paper opted for an exploratory study using the structured questionnaire. A total of 377 Gen Y accountants who are currently working in accounting firms located in Klang Valley, Malaysia, were involved as respondents. Data were analyzed using descriptive, correlation and regression analyses to answer the research objectives.

The paper provided empirical insights about the impact brought by CSR practices in financial-based firms on employee retention. It was found that all CSR elements, as suggested by Carroll, have a significant relationship with employees’ retention. The interaction between the CSR elements and employee retention accounts for 16% of the research model. Based on the multiple regression analysis, it was found that only two CSR elements are the significant predictors of employee retention among Gen Y in the case of financial-based firms in Malaysia.

This research covers Gen Y employees in accounting firms; thus, generalization is not applicable to other generations. Besides, the predictors of the research study utilize Carroll’s pyramid of CSR. Therefore, future research studies are encouraged to validate the research model into other sectors. Other models of CSR could also be used.

This paper includes implication for the organization to understand employee retention practices on Gen Y who are currently dominating the workforce.

This paper fulfills an identified need to study how CSR practices could enhance employee retention among Gen Y in the organization.

Satisfaction and loyalty as vital and strategic concepts in the marketing literature are highly important to companies and marketers. The review of the existing literature reveals a gap of the role of emotional constructs that can begin in a regular and rational sequence of satisfaction and ultimately lead to the formation of consumer loyalty. Hence, this study aims to answer the question of whether emotional constructs such as emotional attachment and love play a mediating role in the process of transitioning from satisfaction to loyalty in the correct sequence.

A total of 300 valid questionnaires on smartphone and apparel brands were collected from respondents and analyzed using the partial least squares method.

The results showed that brand love is the strongest antecedent of brand loyalty and is the only variable that directly influences brand loyalty in comparison to satisfaction and emotional brand attachment. Moreover, the examination of indirect effects revealed that our assumption based on that the emotional structures such as emotional attachment and brand love play a mediating role in the process of transitioning from satisfaction to loyalty in a correct sequence is supported.

Generalizability needs to be established with a wider range of consumer groups. The survey was conducted in Iran, and future research should assess the same product categories in other cultural settings as well as consider other product categories to assess the external validity of these results. The insights on consumers’ brand relationships help brand managers devise effective brand management strategies.

The managerial implications can guide managers toward enhancing the consumers’ loyalty to the brand through a better understanding of the consumer loyalty process to a brand as well as better relational marketing practices.

The study validates the mediating role of emotional brand attachment and brand love in the relationship between brand satisfaction and brand loyalty, is one of the first to develop a conceptual model that examines the role of emotional structures in the process of transition from satisfaction to loyalty, is one of few studies to develop the role of emotional structures in the form of a relational chain of brands in the process of transition from satisfaction to loyalty.