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This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

‘Planned relocation’ has emerged in the international climate policy arena as an ‘adaptation’ solution with the potential to enhance resilience, address underdevelopment and debunk age-old narratives around migration as a risk to peace and security. In 2018, Fiji became one of the first countries to develop Planned Relocation Guidelines, with upwards of 80 villages thought to require relocation over the coming years due to the impact of climate change. Through interviews carried out with representatives from organisations involved in planning for community relocations in Fiji, this chapter explores the creation of planned relocation as a form of climate change adaptation and development. Looking specifically at the value-based challenges of implementation in Fiji, this research provides insight into what happens when dominant international policy narratives play out in practice. Through the presentation of culturally nuanced ways of understanding the problem of climate-induced migration, this chapter invites policymakers to seek out these voices when devising displacement solutions.

This study investigates the role of “soft” factors of total quality management – in terms of empowerment and engagement of employees – in facilitating or hindering organizational performance of the university technology transfer offices.

The authors developed an Ordinary Least Squares (OLS), multiple regression model to test if empowerment and engagement affect organizational performance of the university technology transfer offices.

The authors found that “soft” factors of total quality management – in terms of empowerment and engagement – facilitate the improvement of organizational performance in university technology transfer offices.

The authors’ analysis shows that soft total quality management practices create the conditions for improving organizational performance. This study provides practical implications by showing that, in the evaluation of the technology transfer office, not only the “hard” variables (e.g. number of employees and employee experience) but also the “soft” one (e.g. empowerment and engagement) matter. Therefore, university technology transfer managers or university technology transfer delegates should take actions to promote not only empowering employees but also create a climate conducive to employees' engagement in the university technology transfer offices.

With regards to the differences in organizational performances of university technology transfer offices, several studies have focused their attention on technology transfer professionals in technology transfer offices, but only a few of them have examined the “soft side” of total quality management. Thus, this study examines the organizational goals of technology transfer offices through “soft” factors of total quality management in terms of empowerment and engagement employees.

The purpose of this paper is to provide an overarching framework to guide the understanding of the allocation and deployment of strategic human capital assets within an organization. Using the concept of medical triage with business units analogous to “patients” and their performance to “symptoms or injuries,” the framework suggests a “steal from the poor” perspective that is counter to conventional organizational decline literature.

This is a conceptual paper proposing that there are five different categories of business unit need for human capital assets: expectant, deceased, immediate, delayed or minimal; all based on the type of environment and holistic performance of the business unit. Based on a business unit’s specific situation, the authors suggest a process model guiding how to conduct a triage analysis to optimize the allocation of strategic human capital assets within an organization.

The authors argue that current trends in assessing strategic human capital assets which make comparisons across organizations are necessary but insufficient (e.g. comparing a store to other stores in its district or region). Each business unit has its own unique internal capabilities and external constraints that also must be accurately assessed to make an informed organizational-level decision about where and how to deploy strategic human capital assets.

Borrowing from medical science, this paper demonstrates a new conceptual framework with propositions for researchers and guidance for practitioners.

The purpose of this paper is to analyze the relationship between housing markets and new firm formation in six different industries in all 284 municipalities in Sweden.

The authors have used data from Statistics Sweden and The Swedish Agency for Economic and Regional Growth to develop a model to analyze the relationship between house prices and industry-specific new firm formation, with the interaction effect of financial infrastructure.

In the data, stable high house prices have no effect on entrepreneurship. However, a market with rising house prices has a positive effect on new firm formation, in retail, construction, business-to-business services and miscellaneous sectors, but produced no effect in either mining, agriculture and fishing or in manufacturing. The interaction between rising house prices and financial infrastructure does not change the positive effect on retail, business-to-business services and miscellaneous sectors, but within the construction industry, the positive effect on new firm formation disappears. In manufacturing, the authors observe the opposite – a positive effect, instead of no effect previously.

The contribution of this study is to provide evidence of how house prices are associated with entrepreneurship in different industries, as well as analyzing how the interaction between house prices and financial infrastructure is associated with entrepreneurship. By separating observations in time, endogeneity is controlled and a causal relationship where higher house prices is postulated, which leads to an increase in entrepreneurial activity in different industries. By using a spatial Durbin model, the authors control for spatial dependency.

The purpose of this paper is to investigate the effects of corporate governance mechanisms, namely, board of directors and auditors, on tax aggressiveness in Italian companies listed on the Milan Stock Exchange.

This study used a population of 168 Italian non-financial firms listed on the Milan Stock Exchange, holding shares in at least one foreign subsidiary in countries other than Italy in fiscal year 2018. Data on corporate boards and auditors were collected through the evaluation of companies’ annual reports over the period 2011–2018. Five panel data analyses with fixed effects were performed for each tax aggressiveness index, yielding 1,176 observations to test the research hypothesis.

This paper finds that corporate board characteristics, such as size, gender diversity and CEO duality, and auditors’ features, such as external audit quality, increase corporate tax aggressiveness.

This study provides investors with an understanding of corporate boards’ and auditors’ roles in preventing agency conflicts and evaluating a company’s tax approach. Furthermore, the findings are useful for international political bodies in regulating corporate board composition and managerial monitoring.

Almost all studies focusing primarily on corporate governance mechanisms’ effects on tax aggressiveness are within the US context. Empirical evidence on the topic in the European contexts is limited. The legislative discrepancy between countries is reflected in the computation of indices measuring tax aggressiveness, affecting US studies' generalizability across nations. This paper extends the literature on the topic by investigating other unexplored corporate governance mechanisms. Five indices were used to measure corporate tax aggressiveness and to assess analysis reliability and data robustness. Moreover, to the best of the authors’ knowledge, this study is the first attempt to investigate the link between corporate governance mechanisms and tax aggressiveness in Italy.

Due to the recent development of Big Data and artificial intelligence (AI) technology solutions in customer relationship management (CRM), this paper provides a systematic overview of the field, thus unveiling gaps and providing promising paths for future research.

A total of 212 peer-reviewed articles published between 1989 and 2020 were extracted from the Scopus database, and 2 bibliometric techniques were used: bibliographic coupling and keywords’ co-occurrence.

Outcomes of the bibliometric analysis enabled the authors to identify three main subfields of the AI literature within the CRM domain (Big Data and CRM as a database, AI and machine learning techniques applied to CRM activities and strategic management of AI–CRM integrations) and capture promising paths for future development for each of these subfields. This study also develops a three-step conceptual model for AI implementation in CRM, which can support, on one hand, scholars in further deepening the knowledge in this field and, on the other hand, managers in planning an appropriate and coherent strategy.

To the best of the authors’ knowledge, this study is the first to systematise and discuss the literature regarding the relationship between AI and CRM based on bibliometric analysis. Thus, both academics and practitioners can benefit from the study, as it unveils recent important directions in CRM management research and practices.

This chapter explores the local narration of gendered experience of disasters in two iTaukei (Indigenous Fijian) communities, Votua and Navala, both located in the Ba River catchment, Fiji. The methodology consisted of semi-formal interviews, talanoa, mapping sessions and journal entries from community members in Votua and Navala. Local narratives of post-disaster response and recovery in the aftermath of 2016 Tropical Cyclone Winston showed that women were not perceived as embodying a heightened vulnerability to disasters in comparison to men in either Votua or Navala. Rather perceptions of vulnerability were based on the experiences of those who physically struggled, such as people with disabilities, the elderly and those who had lost their homes. While gender roles and responsibilities underlay perceptions and gender relations, the roles and responsibilities were predominantly perceived as changing over time, either to a more shared sense of responsibilities or a shift from male responsibilities to female. This shift may lay the foundations for future changes in vulnerability and experiences towards disasters.

This paper investigates the stock market reaction to three different events related to the UEFA Champions League – the announcements of draws, odds and match results. The aim of the paper is to test whether these events are informative for stock market operators, i.e. whether they produce abnormal returns.

Applying the event study methodology, the authors investigate the stock market reaction before (at two events: the draw date and on the release of betting odds) and after the matches of 11 listed soccer teams in the period 2003–2019. The authors also conduct OLS regression analyses in order to disentangle the impact of firm specific variables and match characteristics on cumulative abnormal returns.

This paper finds that match outcomes affect the stock market performance of listed teams, while the announcements of draws and odds do not. More specifically, the market does not consider match outcomes involving wins and ties as informative events, while it penalizes losing teams. Moreover, investor reactions to events related to the UCL competition depend more on match characteristics than on company specific variables.

The study enriches the ongoing debate about the impact of soccer team results on stock market performance in several ways: using the widest time span ever adopted in this area; focusing on UCL, which is the most important soccer competition played by private clubs; disentangling for the first time the effects of draws, odds release and sporting outcome on stock returns of listed soccer clubs.

Crowdfunding campaigns reflect the personality traits of the entrepreneur, influencing the chances of a successful fundraising. In this study, the authors focus on three different entrepreneurs’ personality dark traits: narcissism, Machiavellianism and psychopathy. Through a text analysis of 338 equity-crowdfunding campaigns in the UK, the authors identified narcissistic expressions used by entrepreneurs in their pitches, and their impact on funding success. The authors found an inverted U-shape relationship between entrepreneurs’ narcissism and the crowdfunding success. On the other hand, entrepreneurs’ psychopathy has a negative linear relationship with crowdfunding success. This study contributes to the entrepreneurship literature, highlighting the importance of displayed entrepreneurs’ personality traits in engaging with crowd investors.