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Scholars and practitioners increasingly recognize data as an important source of business opportunities, but research on the effect on small and medium-sized enterprises (SMEs) is limited. This paper empirically examines the complementary impact of SMEs' data capability and supply chain capability (SCC) and further tests the mediation effect of SCC between data capability and operational performance. The mediated effect of data capability is also moderated by competition.

This paper analyzes longitudinal data collected from 122 manufacturing SMEs in Finland. Hypotheses were tested by using structural equation modeling (SEM).

The results show that to benefit from the data capability, SMEs require a certain level of SCC to extract the value from the SMEs' data capability and support operational performance. Additionally, competition affects how SMEs benefit from data capability, as competitor turbulence moderates the complementary effect of data capability and SCC on operational performance.

This is one of the first studies examining the longitudinal effect of SMEs' data and SCC on operational performance in the current competitive environment.

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

The purpose of this study was to examine the relationships between gender ideologies and the motivation to mitigate climate change among a sample (N = 663) representative of the Taiwanese population, taking into account the different aspects of gender ideology measures and the multidimensionality of gender ideologies.

A landline-based telephone survey in Taiwan was used to collect research data. Pearson correlations were used to determine the associations between gender ideologies and motivation to mitigate climate change, and multiple regression analysis was performed to determine whether gender ideology measures were predictors for motivation to mitigate climate change.

The results suggested that the relationships between gender ideologies and mitigation motivation are complex, and that both traditional and egalitarian views of gender ideologies, measured using different scales, are positively associated with motivation. The dynamics of relationships among subgroups divided by gender and marital status need to be considered, as the relationships between gender ideologies and motivation are salient for unmarried individuals as well as married females.

The findings support the premise that gender ideologies play an essential and complex role in individual climate change mitigation behaviors.

This is the first study that systematically examined the relationships between gender ideologies and motivation to mitigate climate change.