Search results

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.

Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.

The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.

Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.

By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.

This paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a theoretical structure for qualitative and quantitative organization-level assessments of the existence and circulation of water, air, wildlife, flora, soil and subsoil resources.

This research used an inductive method with a qualitative and quantitative approach. The authors postulate a systemic and comprehensive bioaccounting measurement of environmental assets, including heterogeneous and homogeneous methods and quantitative and qualitative valuations of the resources that comprise environmental assets.

The authors describe a theoretical structure for the bioaccounting measurement of environmental assets based on the sustainability of natural wealth through heterogeneous and homogeneous measurement methods and show how to integrate these assets through an homogeneous method.

The development of this general theoretical structure will require the integration of theoretical, conceptual and technical developments from multiple disciplines. The authors hope that the scientific community will evaluate and study this proposal for faster progress towards its practical implementation in organizations.

The authors structured the bioaccounting measurements, which are presented individually for each class of environmental assets. Each of these assets requires subcategories (accounts, subaccounts and resources) and recognition/measurement units. Environmental value units (EVUs) are used to standardize the plurality of measurement units.

The purpose of this paper is to examine the influence that the occurrence of greenwashing has on the consumer perception of corporate social responsibility (CSR).

This paper observed the market indication that a consistent undermining of authentic commitment to CSR taints consumer perception. Investigating how the motivations behind greenwashing contribute to the presentation of CSR was the first means of examining the market forces. Consumer orientation was used as a guiding principle to consider the short- and long-term perspective of a greenwasher.

Individual instances of greenwashing contribute to a collective deterioration of marketplace trust in the promises of CSR. The negative influence on CSR is not isolated to the greenwashing perpetrator but casts a wider effect. The consequences of greenwashing are not isolated but widely dispersed.

Whilst much of the literature focuses on the stigmatisation of individual firms, it is crucial to note how marketplace trust is eroded. In addition, the perception of CSR-related regulations is for example influenced but rarely recognised as a consequence of greenwashing behaviour.

Drawing on the work of Niklas Luhmann, the paper argues that technology can be viewed as a self-referential system which is autonomous from both human beings and other function systems of society. The paper aims to develop a philosophy of technology from the work of Niklas Luhmann. To achieve this aim, it draws upon the systems-theory work of Jacques Ellul, a philosopher of technology who focuses on the autonomous potential of technological evolution.

The paper draws on the work of Niklas Luhmann and Jacques Ellul to explore the theme of autonomous technology and what this means for our thinking about technological issues in the twenty-first century. Insights from these two thinkers and researchers working in the Luhmannian sociological tradition are applied to remote work.

The sociological approach of Luhmann, coupled with Ellul's insights into the autonomous nature of technology, can help us develop a systems theory of technology which takes seriously its irreducibility to human functions.

The paper contributes to the growing sociological literature that thematizes the Luhmannian approach to technology, helping us better understand this phenomenon and think in new ways about what technological autonomy means.

The paper brings together the work of Luhmann, Ellul and contemporary researchers to advance a new understanding of technology and technological communication.

A recent United Nations (2021) report stated that education needs to be concerned with enhancing human relationships with the natural world if we are to work toward building a sustainable future. This paper proposes that educational practices underpinned by an ecological orientation in mid-century Aotearoa offer insights for educators looking to enhance human connection with nature. It also argues that ecological thinking has implications for how research in the history of education might be carried out.

The article responds to recent calls in history of education for researchers to attend to the intertwined ecologies of living and material worlds in research approaches by Maria Tamboukou (2020) and Karin Priem (2022). It conducts a close analysis of a 1952 nature diary, encountered in the national archive, written by a 9-year-old pupil on the West Coast of the South Island. The analysis attends to the human–nature interactions the diary records, and to the resonance of the text in the context of post-war curriculum changes.

Post-war nature study in Aotearoa New Zealand built on an aim to nurture children’s connections with nature and to place. Analysis of an entry from the 1952 nature diary highlights these connections and demonstrates the possibilities for a reframing of human–nature relationships that emerge with an ecological orientation in education. These findings speak to urgent contemporary concerns with environmental sustainability and human–nature relationships.

The paper draws on educational philosophy and theory (Fesmire, 2012; Nicol, 2014) alongside recent conversations in the history of education (Priem, 2022; Grosvenor and Priem, 2022; Tamboukou, 2020) to consider human–nature relationality at the heart of ecological thought. It outlines an approach to archival research that is ecologically oriented, generating openness and receptivity to the material world.

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.

A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.

Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.

The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.

Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.

This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.

The purpose of this study is to develop a framework for the perceived intelligence of VAs and explore the mechanisms of different dimensions of the perceived intelligence of VAs on users’ exploration intention (UEI) and how these antecedents can collectively result in the highest level of UEI.

An online survey on Amazon Mechanical Turk is employed. The model is tested utilizing the structural equation modeling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA) approach from the collected data of VA users (N = 244).

According to the SEM outcomes, perceptual, cognitive, emotional and social intelligence have different mechanisms on UEI. Findings from the fsQCA reinforce the SEM results and provide the configurations that enhanced UEI.

This study extends the conceptual framework of perceived intelligence and enriches the literature on anthropomorphism and users’ exploration. These findings also provide insightful suggestions for practitioners regarding the design of VA products.

The logic models at the center of leading environmental, social and governance (ESG) reporting programs, such as the global reporting initiative, impose a dualistic relationship between organizations and social-ecological systems. Coupled with the lack of a real-world alternative, their dualistic approach results in widespread systems thinking-based reducibility errors in business responsibility. To help develop a nondualistic alternative, this study aims to present the idea of neltilistli or “rootedness,” as developed by the ancient Nahua indigenous peoples of Central Mexico. From the perspective of the Nahua, rootedness involves a holistic relationship with one’s body, community and the creative force called “teotl.”

The authors draw on the past to speculatively theorize an imagined future using the method of prospective theorizing to draw on a historical social context that is largely missing from current management scholarship. In doing so, the authors engage in a process of imagining a radically different future reality.

Integrating a rootedness approach into ESG reporting, particularly in terms of stakeholder relations, enriches it both spatially and temporally. This approach allows researchers and practitioners to replace dualistic thinking with a more holistic approach.

This paper complements the dualistic assumptions behind ESG reporting programs with a holistic approach based on the rootedness concept of ancient Nahua thought.

This study examined the students' academic performance through psychological capital, academic engagement and academic persistence. It also investigated the function of psychological capital in mediating the relationship between academic engagement, persistence and performance.

The study utilized a quantitative method and structural equation modeling using PLS-SEM version 3. A total of 900 questionnaires were issued to Chinese university students, and 814 data were analyzed.

Findings suggest that academic engagement and persistence significantly and positively impact psychological capital. Psychological capital is also mediated between academic engagement, persistence and performance. Additionally, the study made several recommendations for upcoming researchers and industry professionals.

Analyzing the pupils' academic achievement after COVID-19 reopening as it indicates their attention and engagement in the study. Although previous studies explored students' academic performance regarding the post-COVID effect, the role of psychological capital and engagement in academia in the study has been studied in a post-COVID context.