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This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

This study delves into the aspirations of young individuals to assume leadership roles in their family businesses. It assesses the impact of family embeddedness and the perception of positive family business performance on succession intentions and investigates potential gender differences in this context.

Hierarchical multiple regression was determined for utilizing a sample of university students in seven countries from the Middle East–North African (MENA) region (N = 3,908).

The present study’s findings suggest that embeddedness in the family business has a much stronger role in shaping the succession intentions than previously envisioned. Females are more inclined to take over the family business when they perceive that the family business is not performing well.

This study provides important insights into the dynamic of family business succession intentions and family embeddedness. By providing a better understanding of some of the key drivers of family business succession intentions, it enables families in the MENA region to develop better family plans to engage with their successors effectively.

Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food insecurity and present nuances relevant to appreciate the complexities of dealing with this social problem.

The authors conducted an inductive study to reveal the deep meaning of the context as managers of nonprofit organizations (NPO) define and address food insecurity. The focus was on a delimited geographic area for capturing interactions among NPOs which have not been described previously.

This study describes the role of supply chains collaborating in unexpected ways in the not-for-profit context, leading to interesting insights for the conceptual development of service ecosystems. This is relevant because the solution for the food insecure stems from the orchestration of assistance provided by the many supply chains for social assistance.

The authors introduce two concepts: customer sharing and customer release. Customer sharing enables these supply chains behave like an ecosystem with no focal organization. Customer release is the opposite to customer retention, when the food insecure stops needing assistance.

The authors describe the use of customer-centric measures of success such improved health measured. The solution to food insecurity for an individual is likely to be the result of the orchestration of assistance provided by several supply chains.

The authors started asking who the client is and how the NPOs define food insecurity, leading to discussing contrasts between food access and utilization, between hunger relief and nourishment, between assistance and solution of the problem, and between supply chains and ecosystems.

An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.

Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.

Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.

The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.

This pan-Canadian study examines the information practices of STEM-trained immigrant women to Canada as they navigate workfinding and workplace integration. Our study focuses on a population of highly skilled immigrant women from across Canada and uses an information practice lens to examine their lived experiences of migration and labour market integration. As highly trained STEM professionals in pursuit of employment, our participants have specific needs and challenges, and as we explore these, we consider the intersection of their information practices with government policies, settlement services and the hiring practices of STEM employers.

We conducted a qualitative study using in-depth interviews with 74 immigrant women across 13 Canadian provinces and territories to understand the nature of their engagement with employment-seeking in STEM sectors. This article reports the findings related to the settlement and information experiences of the immigrant women as they navigate new information landscapes.

As immigrants, as women and as STEM professionals, the experiences of the 74 participants reflect both marginality and privilege. The reality of their intersectional identities is that these women may not be well-served by broader settlement resources targeting newcomers, but neither are the specific conventions of networking and job-seeking in the STEM sectors in Canada fully apparent or accessible to them. The findings also point to the broader systemic and contextual factors that participants have to navigate and that shape in a major way their workfinding journeys.

The findings of this pan-Canadian study have theoretical and practical implications for policy and research. Through interviews with these STEM professionals, we highlight the barriers and challenges of an under-studied category of migrants (the highly skilled and “desirable” type of immigrants). We provide a critical discussion of their settlement experiences and expose the idiosyncrasies of a system that claims to value skilled talent while structurally making it very difficult to deliver on its promises to recruit and retain highly qualified personnel. Our findings point to specific aspects of these skilled professionals’ experiences, as well as the broader systemic and contextual factors that shape their workfinding journey.

Although the topic of inclusion has become a hot and unavoidable issue for organizations, research on how this topic is being addressed in companies is still almost nonexistent. How do HR managers promote workplace inclusion? The objective of this study is to answer this research question.

The results are based on evidence that emerged during in-depth interviews conducted with 16 human resources professionals from the world of large-scale retail trade, as well as from the analysis of documents and reports produced by the companies in which the interviewed professionals work.

The findings reveal that the promotion of corporate inclusion is not only aimed at satisfying the need for belongingness and uniqueness. It is also aimed at satisfying two other types of human needs, namely, the human need to share and the human need to be impactful. In addition, the results reveal that HR professionals promote workplace inclusion through six initiatives that can be traced to two main ways in which inclusion is conceived.

Even though there is an extensive number of studies aimed at defining and measuring the construct of workplace inclusion, progress has not been made in understanding how HR professionals promote inclusion. This study covers this literature gap by bringing to light the existence of two main meanings associated by HR professionals to workplace inclusion: extensive inclusiveness and narrow inclusiveness.

This study is concerned with the dynamics of the internal communications at Netflix following the release of The Closer and the public debate that followed, testing Netflix's long-standing reputation for promoting diverse content and supporting a progressive organizational culture.

Using the circuit of culture (CoC) as a theoretical framework, this study applies a case study approach to analyze internal communication and strategic public relations in addressing this crisis.

This study's findings illustrate that by failing to interpret two of the five moments of the CoC, production and identity, Netflix negated the very values that constitute its brand. These findings have implications for how public relations' long-standing focus on two-way symmetrical communication is problematic, especially in the workplace.

The findings situate how the exertion of power within an organization, particularly in moments of identity and production, problematize the role of two-way symmetrical communication within an organization in crisis.

In this study, to empirically test the relationship between ethical organizational climate, inner life (IL) and life satisfaction (LS) of employees, a field study was conducted on white-collar personnel working in the service sector in the Istanbul region. The main purpose was to extract an approach that could be applied to simultaneously boost LS and customer orientation for effective service delivery by organizations.

A two-wave time-lagged survey design was used to collect the data over a period of three months. Two sets of self-administrated survey questionnaires were developed for both waves, containing the details of the study and items for measuring variables. The questionnaires were developed in such a manner that the anonymity of the respondents and ethical considerations remained intact. In the first wave, data were collected for two variables, i.e. organizational ethical climate and IL. The measurement scale for organizational ethical climate was adapted from the study of DeBode et al. (2013) and for IL from the study of Fry et al. (2017). In the second wave, data on the remaining two variables (LS and organizational customer orientation) were collected. Direct effects and indirect effects in the hypotheses were tested by structural equation modeling (SEM).

This study has found that the organizational ethical climate strengthens the inner lives of employees, which is vital for the organizations from two angles: one, strong IL of an employee enhances his/her own LS and two, stronger IL accentuates customer orientation.

The fact that the context of this study is limited to Turkey and that the participants are selected from among white-collar personnel working in the service sector reduces the representativeness of the research result. In this sense, in the next stages, the model of the research can be retested in different industries or cross-cultural studies can be designed by comparing the study results with samples from different geographies, so that the validity of these relations for different cultures can be seen.

The implications of this study revealed that employees will enjoy their lives more when authorities in organizations adopt organizational policies supporting the inner lives of employees, feel respect for their private areas and make the organizational climate more ethical. Hence, with practices such as workplace spirituality or spiritual leadership that support the inner lives of employees, the motivation and satisfaction of employees can be increased.

This study revealed that inner life strength makes people comparative more ethical in their dealings, which gives them a sense of achievement and enhances work meaningfulness, boosting LS and customer-orientation. The findings of this study are vital for leaders, as they can achieve a conjoint elevation of the LS of their employees and enhance customer orientation for higher organizational performance.

This study is original in emphasizing the positive effect of spiritually powerful inner-life customer-orientedness in employees with empirical proof.

Common availability of digital technologies encouraged companies in almost all industries to focus on exploring various ways of benefiting from their adoption and thus taking steps toward their digital transformation. This paper aims to describe the digital transformation of small and medium enterprises (SMEs) as a challenging opportunity and identify ways in which companies from the food industry address it.

The paper presents empirical evidence based on a case study of the Polish freeze-drying market and companies operating on it. This study adopted a single case study research method to describe the digital transformation journey of SMEs. The sample constitutes a single sectoral case study with more than one unit of analysis – sixteen companies. The undertaken approach follows an embedded case study design and allows for an extensive and multidimensional analysis of rich empirical data.

The results of this analysis allowed to identify four significant trends describing human resources involvement in the digital transformation of freeze-drying companies in Poland (i.e. visionary top-down, cooperative task-oriented, persuasive bottom-up, chaotic), a detailed catalog of outcomes of digital transformation from the perspective of food industry companies grouped in seven categories and a list of main barriers to digital transformation.

This paper contributes to expanding knowledge on the practices of food industry companies in addressing challenges posed by the development of information technology and the dynamically changing environment after the COVID-19 pandemic. It contributes further to the discussion related to context-, industry- and country-specific barriers to digital transformation, identifying time-related constraints as an essential barrier to digital transformation.

The ability of companies to develop organizational resilience before, during and after crises is crucial for their development and growth. The future forecasts increasingly more crises, thus this paper aims at identifying key topics around organizational resilience in COVID-19 times, differentiating them of pre-crisis literature and synthesizing them into a research framework.

Based on Web of Science and Scopus, the authors analysed the content of the only twenty-seven VHB-ranked primary studies discussing organizational resilience during COVID-19, providing a complete survey of this research area.

Following a content analysis, the authors identified main topics of interest for researchers at the moment of COVID-19, how it differed from before this adversity and provide an outlook on future research. The results presented include in the COVID-19 context: an adapted definition of organizational resilience, key theoretical framework, insights for future research. Some topics have been found to be increasingly more important during COVID-19 (i.e. digitalization, partnerships and learning) while others have been less explored although present in pre-COVID-19 research on organizational resilience (i.e. dynamic capabilities, anticipation and preparedness).

Understanding key issues in global disruptions could help practitioners in fostering resilience as much as researchers in identifying new ways to advance and maintain resilience. This paper differs from other reviews by providing a full text analysis, based on qualitative content analysis, of all ranked published papers in the considered period.