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This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This paper examines the factors influencing the adoption of Quality 4.0 technologies by quality professionals. The study evaluates perceived usefulness, perceived ease of use, attitude towards use, and intention to use new technologies.

The research involves a literature review, identification of latent variables derived from the Technology Acceptance Model (TAM), and a survey conducted among 200 quality professionals in the high-tech sector using computer-assisted web interviews.

The study elucidates the attitudes and intentions of high-tech industry employees towards adopting Quality 4.0 technologies. The primary conclusion drawn is that the predominant factor shaping the attitude of quality professionals towards new technologies is their confidence in their ability to effectively engage with these technologies rather than solely the perceived usefulness of such technologies to themselves or their organization.

This study is subject to certain limitations. Firstly, it focuses on five variables identified in the TAM model, potentially overlooking other pertinent factors that could provide a more comprehensive understanding. Secondly, the analysis of Quality 4.0 technologies is presented in a generalized manner, possibly resulting in nuanced differences if each specific technology were examined individually.

This article fills a gap in the literature by identifying the factors influencing quality professionals' adoption of Quality 4.0 technologies and delineating the relationships between these factors.

Competitiveness is an important personality trait that has been studied in various disciplines and has been shown to predict critical work outcomes at the individual level. Despite this, the role of competitiveness in groups and teams has received scant attention amongst organizational researchers. Aiming to promote future research on the role of competitiveness as both an adaptive and maladaptive trait – particularly in the context of work – the authors review competitiveness and its effects on individual and team stress and Well-Being, giving special attention to the processes of cohesion and conflict and situational moderators. The authors illustrate a dynamic multilevel model of individual and team difference factors, competitive processes, and individual and team outcomes to highlight competitiveness as a consequential occupational stressor. Furthermore, the authors discuss the feedback loops that inform the different factors, highlight important avenues for future research, and offer practical solutions for managers to reduce unhealthy competition.

The purpose of this paper is to explore this process through reviewing key reports and literature through an Indigenous standpoint lens. We identify three key challenges facing the Yoorrook Commission in its journey. First, the continued resistance of influential sections of the Australian community to look backwards and accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the real danger of expectations dashed. Third, the continuance of the colonial pandemic and underlying and invisible racism that infects and poisons all Australians.

This paper has drawn on key literature and secondary data through an Indigenous Lens.

We identify three challenges facing Yoorrook. First, the resistance of influential sections of the Australian community to accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the danger of expectations dashed. Third, the continuance of underlying and invisible racism that infects and poisons the hearts and minds of non-Indigenous Australia. Despite these challenges we argue that the ability of Yoorrook to capture the lived experience of First Peoples in Victoria and the ability to hold key government officials to account presents a unique opportunity to advance the self determination of all First Peoples in Australia.

This is the first Treaty in Victoria and there has been no study of it before.

The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda.

Using a structured literature review (SLR) methodology, the paper reviews 65 empirical papers published in this field to identify how the current research is developing, offers a critique and identifies future research avenues to advance this field.

Corporate SDGs reporting is developing as a research area of great importance. The findings reveal that current SDGs reporting literature lacks theorisation, overly focusses on publicly listed companies and succinctly describes organisations’ engagement with the SDGs as superficial. Surprisingly, regions such as North America, the UK and other emerging economies have received less attention from scholars. Further, only a few authors have specialised in this field, and there currently exists low levels of international collaborations among authors as well as practitioners.

The paper provides a novel contribution to the emerging field of corporate SDGs reporting. The key theoretical implications from this study’s SLR include the need for more interventionist research. Although there is an increasing number of accounting scholars developing research within this field, the prevailing research is concentrated on corporate SDGs engagement, drivers of SDGs reporting and scope of SDGs reporting. Furthermore, the scientific discourse remains largely under-theorised with positivist framings primarily focussed on the “what” questions. Thus, a modification to the current approaches and research methods is necessary to advance this field further.

The study provides practitioners with valuable insights into the current state of corporate reporting on the SDGs. To achieve more substantive engagement and reporting, a deeper understanding of the factors that influence corporate behaviour and disclosure practices is necessary. In particular, the study identifies new opportunities for practitioners to enhance the value relevance of corporate SDGs reporting.

The paper offers a comprehensive structured review of the empirical papers published on corporate SDGs reporting. It contributes to deepening this nascent research field by identifying five distinct areas where accounting and business scholars may focus to advance the field further and contribute to achieving the SDGs agenda.

The purpose of this study is to investigate the benefits and challenges of implementing circular economy (CE), as well as shed light on the influence of procurement strategy in CE implementation in construction projects.

A qualitative research approach with abductive reasoning was adopted. The empirical data were collected from the construction industry in the United Arab Emirates (UAE).

The results reveal that clients, consultants and contractors have limited awareness, knowledge and motivation to implement CE in construction projects. The absence of incentives to design projects following CE principles, lack of involvement of contractors and suppliers, non-use of materials that use CE principles and current procurement strategies are the main challenges for the implementation of CE in the UAE.

Previous research offers limited knowledge on CE and its implementation in construction projects particularly from a procurement strategy perspective. The findings of the study provide new knowledge of the benefits, challenges and role of procurement strategy for implementing CE. It is suggested that collaborative and partnering-based procurement methods are needed to facilitate the effective implementation of CE.

Drawing on goal setting theory (GST), this study explores the relationship between visionary leadership behavior (VLB) and employee performance, along with the mediating role of vision commitment and the moderating role of organization resource support.

We conducted two studies to test hypotheses. Study 1 and Study 2 collected data from 212 and 204 full-time employees and their leaders, respectively. The data were analyzed using hierarchical regression and bootstrapping technique.

We found that VLB is positively related to employee vision commitment and vision commitment mediates the effect of VLB on employee performance. Organization resource support moderates the effect of vision commitment on employee performance and the indirect effect of VLB on employee performance via vision commitment, such that the two effects are stronger when organization resource support is high.

First, this study reveals the mediating role of vision commitment in the relationships between VLB and employee performance. Second, this study explores the moderating role of organization resource support in the relationship between VLB and employee performance. Third, this study enriches the theoretical perspective of VLB research and expands the application scope of GST.

A mobile wallet (m-wallet) is a part of financial technology products and is still in the infant stage in Palestine. The technology acceptance model (TAM) formed the basis of the model development, which was extended in the study to include an analysis of how knowledge sharing (KOS), perceived value (PEV), perceived privacy awareness and control (PRI) and perceived security (SEC) influenced the primary TAM components of perceived ease of use (PEU), perceived usefulness (PRU) and intention to use m-wallets among Palestinian users.

This study used questionnaires as its primary data collection method. The questionnaires were distributed via online media, and the data collection period spanned from January 10, 2023, to February 21, 2023. The study received 360 responses from participants. Smart PLS and SPSS v.23 software were used to perform a method test on the collected questionnaire data.

The study’s findings demonstrate the factors influencing Palestinian users’ adoption of m-wallets by extending the Technology Acceptance Model (TAM) to include knowledge sharing, perceived value, privacy awareness and control and security, in addition to the main TAM elements, perceived ease of use (PEU) and perceived usefulness (PU), offering new insights into technology adoption in developing regions and addressing gaps in the literature.

This study has some limitations. First, it is limited because it looks at users’ intentions to use rather than their actual usage. The actual use of an m-wallet should be the topic of further research. Second, rather than focusing on Small and Medium Enterprises (SMEs), this study examined users’ intentions to use m-wallets. Thus, SMEs’ use of m-wallets may be studied in future research. Third, because the study users were from Palestine, the results may not be generalizable. Therefore, additional populations and cultures should be studied in future research. Fourth, the study used a convenience sample of 282 users. As a result, it is not easy to generalize to a sizable population. Future studies should use larger sample sizes or random samples. Finally, this study examined the direct relationship between independent and dependent variables. Future research may consider personal innovativeness and artificial intelligence as potential moderators.

User knowledge sharing can be an important factor driving user intention to use m-wallet. Users can raise awareness of m-wallets by sharing their knowledge and experiences with others about their uses, features and advantages. This is particularly useful in a country like Palestine, where m-wallets are not widely accepted or used. Therefore, m-wallets service providers should improve their services to motivate the users to share their knowledge with others to increase user intention to use. For instance, m-wallet service providers can provide user support programs that assist users in resolving issues, responding to inquiries and offering feedback on the service. Additionally, m-wallet service providers can enhance the user experience of their m-wallet by providing user-friendly interfaces, quick and dependable service and robust security features. By improving the user experience and providing users with a supportive and responsive environment, service providers can encourage users to share their positive experiences with others and increase user intention to use the m-wallet. User knowledge sharing can be an important factor driving user intention to use m-wallet. Users can raise awareness of m-wallets by sharing their knowledge and experiences with others about their uses, features and advantages. This is particularly useful in a country like Palestine, where m-wallets are not widely accepted or used. Therefore, m-wallets service providers should improve their services to motivate the users to share their knowledge with others to increase user intention to use. For instance, m-wallet service providers can provide user support programs that assist users in resolving issues, responding to inquiries and offering feedback on the service. Additionally, m-wallet service providers can enhance the user experience of their m-wallet by providing user-friendly interfaces, quick and dependable service and robust security features.

The widespread adoption of m-wallets is an important area of research, as it has significant theoretical implications for technology adoption. M-wallets provide an easy and secure way to pay without cash or physical cards. Therefore, identifying the factors affecting users’ intention to use m-wallets can help Palestinian m-wallet service providers to develop their marketing strategies. Extending the TAM to include four important factors (knowledge sharing, perceived value, perceived privacy awareness and control and perceived security) has improved our understanding of technology adoption models. The study empirically examines the intentions of Palestinian users to use m-wallets and how this novel technology is used in this area of the Arab world. The results empirically support that these factors strongly affect users’ intentions to use m-wallets. Thus, this study fills the knowledge gap about the factors influencing the use of m-wallets in Palestine and adds to the literature on the user intentions to use new technologies. Finally, this study is one of the first to examine the relationship between knowledge sharing, perceived value, perceived privacy awareness and control, perceived security and technology acceptance models in general and the extended TAM with these factors in a specific m-wallet context.

The preliminary empirical study investigates the factors affecting the use of m-wallets in Palestine by extending TAM with knowledge sharing, perceived value, perceived privacy awareness and control and perceived security as external variables to the model. The findings of this study help to fill a gap in the existing literature by identifying key variables that affect Palestinians’ intentions to use m-wallet. This study also contributes to the increase in knowledge in the area. To date, no studies have explored privacy in terms of awareness, control and knowledge sharing as essential factors that affect users’ intention to use m-wallets in Palestine.

The aim of the study is to investigate the relationship between humble leadership, project success, and service-oriented organizational citizenship behavior (OCB) and how task complexity may moderate this relationship. The study aims to determine if humble leaders are more likely to promote service-oriented OCB among team members and if this behavior in turn leads to greater project success, especially in complex task environments. These relationships are examined through the lens of the conservation of resources theory.

The data were collected from the employees working in software companies using a closed-ended questionnaire, and a total of 214 complete questionnaires were analyzed. The research model was tested using structural equation modeling with the help of Smart PLS 3 software.

Humble leadership is positively associated with service-oriented organizational citizenship behavior (OCB), which in turn is linked to project success. Task complexity does not appear to have a significant impact on this relationship.

Humble leadership is positively related to IT project success through its influence on service-oriented organizational citizenship behavior and task complexity. Implications include the importance of fostering a humble leadership style to enhance IT project success, as well as the potential benefits of promoting service-oriented behavior among employees. It also highlights the need to consider task complexity when evaluating project success.

The research explores the relationship between “humble leadership” and project success, and how it relates to “service-oriented organizational citizenship behavior” and “task complexity”. It presents an original perspective on the role of leadership in project success and the impact of organizational culture on project outcomes through the lens of the conservation of resources theory.

The purpose of this study is to explore Chinese women’s pursuit of entrepreneurship as a career choice through the intersectional lens of gender and culture. The study aims to identify factors that influenced Chinese women’s decisions to pursue entrepreneurship.

In this exploratory qualitative study, we conducted qualitative, in-depth, semi-structured and one-on-one interviews with 16 Chinese women entrepreneurs.

We identified various factors that influenced Chinese women’s career choice of entrepreneurship. The factors include entrepreneurial attributes, rapid economic growth, societal and cultural influences, the dual role of family influences and strategic entrepreneurship.

Our study provides a contextualized understanding of the experience of Chinese women’s entrepreneurship career choices. It enriches the existing literature on career choices within the career development for Chinese women entrepreneurs. By applying social cognitive career theory (SCCT) to a specific cultural and gendered setting, we proposed the social cognitive women’s entrepreneurial career theory, which offers fresh insights into the interplay of personal, contextual and behavioral dimensions in shaping Chinese women’s entrepreneurial career choices.