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This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure requirements provided by different standard-setters and regulators at both international and national levels.

By reviewing accounting frameworks for natural resources, this study extrapolates accounting dilemmas around the debate on natural resource accounting, using the dialogic accounting perspective as a theoretical framework.

Natural resources cannot be defined as a single category. Various categories have different characteristics, requiring different standards to recognize multiple orientations. This avoids monetary reductionism. Furthermore, uncertainty, both in existence and measurement, may disqualify some of these resources from being considered assets. Perhaps, concentrating on the flow of services derived from natural resources is better than focusing on their valuation. This may lead to a split-asset approach (flows and underlying assets) for certain resources. This study’s findings indicate that public-sector entities should consider preparing a separate non-financial report regarding the management of natural resources with the objective of maintaining inter-generational equity.

This study contributes to the debate on natural resources from an accounting and reporting perspective, highlighting the importance of holding public-sector entities accountable for the use of natural resources.

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

The United Nations' Sustainable Development Goal of ensuring healthy lives and promoting well-being for people of all ages underscores the vital role of public healthcare facilities (PHFs) in delivering essential healthcare services. However, these facilities often suffer from inadequate maintenance, exacerbated by the insufficient implementation of maintenance strategies. Recognizing the importance of PHFs in enhancing healthcare services, this paper investigates the Critical Success Factors (CSFs) in the maintenance strategies of PHFs in South Africa.

Through semi-structured interviews with nineteen purposively selected maintenance personnel from the Limpopo Department of Health (DoH), this study identified and analyzed the CSFs to enhance maintenance operations in PHFs. Thematic content analysis was employed to derive key insights from the collected data.

The study's findings highlight adequate maintenance planning and effective leadership as the two overarching CSFs in the maintenance of PHFs. These factors play a pivotal role in addressing challenges that hinder the current maintenance team from meeting maintenance requirements to the satisfaction of both staff and patients within PHFs.

The study offers valuable insights for policymakers to improve the effectiveness of maintenance operations in PHFs. By addressing the identified CSFs, policymakers can enhance maintenance operations in PHFs, positively impacting healthcare service delivery and the well-being of both staff and patients.

From the buying club’s perspective, the transfer of a player can be interpreted as an investment from which the club expects uncertain future benefits. This paper aims to develop a decision-oriented approach for the valuation of football players that could theoretically help clubs determine the subjective value of investing in a player to assess its potential economic advantage.

We build on a semi-investment-theoretical risk-value model and elaborate an approach that can be applied in imperfect markets under uncertainty. Furthermore, we illustrate the valuation process with a numerical example based on fictitious data. Due to this explicitly intended decision support, our approach differs fundamentally from a large part of the literature, which is empirically based and attempts to explain observable figures through various influencing factors.

We propose a semi-investment-theoretical valuation approach that is based on a two-step model, namely, a first valuation at the club level and a final calculation to determine the decision value for an individual player. In contrast to the previous literature, we do not rely on an econometric framework that attempts to explain observable past variables but rather present a general, forward-looking decision model that can support managers in their investment decisions.

This approach is the first to show managers how to make an economically rational investment decision by determining the maximum payable price. Nevertheless, there is no normative requirement for the decision-maker. The club will obviously have to supplement the calculus with nonfinancial objectives. Overall, our paper can constitute a first step toward decision-oriented player valuation and for theoretical comparison with practical investment decisions in football clubs, which obviously take into account other specific sports team decisions.

Due to the rapid growth of digital economy, improving employees’ creativity is becoming essential to optimizing the development of organizations. This study investigates how enterprise social media can enhance employee creativity and develops an integrated model based on communication visibility and social capital theories.

A two-stage questionnaire was conducted on full-time employees with enterprise social media experience. The first round of this study distributed 1,048 questionnaires and collected 639 valid sample data. A month later, the second survey was sent to the first valid respondents, with 421 valid sample data collected within a week.

Results show that visibility has a positive influence on employee creativity, in which expertise recognition and network recognition play a mediating role. The findings also indicate that bridging social capital positively moderates the effect of visibility on expertise recognition, and bonding social capital positively moderates the effect of visibility on network recognition.

This study contributes to a better understanding of the benefits of enterprise social media by uncovering the mechanism and theoretical boundary of the effect of visibility on employee creativity.

This article aims to evaluate the informativeness of accruals on stock prices. Investors may misinterpret the information contained in accruals and produce accrual anomalies. Accruals accounting improves the quality of financial statements by providing useful information, although it also contains judgments and is less objective than operating cash-flows.

We employ data panel regression analysis to investigate the value relevance of financial information. Our study takes the object of companies listed on the Nasdaq stock exchange (NASDAQ) as the representative of the prominent stock exchange for technology-driven enterprises and entrepreneurs. Expanding the findings, we also use Shanghai Stock Exchange (SSE) data.

Our research finds that accruals are still relevant. However, firms with R&D expenditures reduce the ability of accruals to explain stock prices for non-technology firms and firms without intangible assets. After analyzing only tech firms (and firms with intangible assets), our tests show that R&D expenditures improve the relevancy of accruals. These findings apply to both Nasdaq and SSE.

Practitioners and the investment community get valuable insights into how the recognition and measurement of R&D expenditures affect the value relevance. Information about R&D increases relevancy only in firms with intangible assets and those that operate in the technology industry.

Our paper provides benefits by using R&D expenses to affect accruals' informativeness by comparing two countries with different recognition of R&D.

This study aims to explore the relationships between recognition, inclusion, and well-being at work. Inclusion involves integrating individuals within a group while recognizing their unique skills and need for belonging. Recognition and inclusion are sources of well-being at work.

We used a qualitative methodology based on a structural approach to investigate the social representations of 1,611 employees of a public organization located in the Centre-Val de Loire region of France.

Our results suggest that recognition is a central mechanism of inclusion, primarily manifested through satisfaction of the individual’s need to belong. We conclude with a proposed heuristic schema of the connections between the constructs studied.

This paper proposes a new perspective to the work of Shore et al. (2018) by addressing the knowledge gap in the literature concerning the role of recognition in determining an inclusive climate and optimizing well-being at work. This is done using qualitative methodology, drawing on the Dazibao framework of data collection.

Bringing a new perspective to the work of Shore et al. (2018) by helping to fill the knowledge gap relating to the place of recognition in determining an inclusive climate and well-being at work. It does so through a qualitative methodology based on the Dazibao framework of data collection.

This study aims to analyze the effect of entrepreneurs’ improvisational behavior on business risk-taking and opportunity recognition, as well as to analyze its subsequent impact on firm performance. Moreover, this study examined whether the effect of entrepreneurs’ improvisational behavior on business risk-taking and opportunity recognition could be moderated by firm size and the business experience of entrepreneurs.

Online survey data were collected from 304 firms in Thailand that were randomly selected from a business directory. The data were assessed using partial least squares structural modeling.

The results confirmed that entrepreneurs who exhibited high levels of improvisational behavior tended to report that their firms engaged more actively in risk-taking and opportunity recognition. Moreover, risk-taking and opportunity recognition played a chain mediating effect in explaining the association between the improvisational behavior of entrepreneurs and firm performance. Regarding the moderating effects, this paper found that firm size negatively moderated the effect of improvisational behavior on risk-taking and opportunity recognition, while business experience of entrepreneurs only positively moderated the effect of improvisational behavior on risk-taking.

This study provided new knowledge by showing that improvisational behavior of entrepreneurs should be integrated with other firm advantages determined by firm size and the business experience of entrepreneurs to strengthen the ability to be more effective at risk-taking and opportunity recognition.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

In current era, retaining the best-performing employees has become essential for businesses to compete in the dynamic technological landscape. Consequently, organizations must ensure that their star performers believe that company’s reward and recognition (R&R) system is fair and equal. This study aims to use an explainable machine learning (eXML) model to develop a prediction algorithm for employee satisfaction with the fairness of R&R systems.

The current study uses state-of-the-art machine learning models such as Naive Bayes, Decision Tree C5.0, Random Forest and support vector machine-RBF to predict employee satisfaction towards fairness in R&R. The primary data used in the study has been collected from the employees of a large public sector undertaking from an emerging economy. This study also proposes a novel improved Naïve Bayes (INB) algorithm, the efficiency of which is compared with the state-of-the-art algorithms.

It is seen that the proposed INB model outperforms the state-of-the-art algorithms in many scenarios. Further, the proposed model and feature interaction are explained using the explainable machine learning (XML) concept. In addition, this study incorporates text mining techniques to corroborate the results from XML and suggests that “Transparency”, “Recognition”, “Unbiasedness”, “Appreciation” and “Timeliness in reward” are the most important features that impact employee satisfaction.

To the best of the authors’ knowledge, this is one of the first studies to use INB algorithm and mixed method research (text mining along with machine learning algorithms) for the prediction of employee satisfaction with respect to the R&R system.