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The developing field of entrepreneurial marketing reflects input from both marketing and entrepreneurship. Since the early 1980s, it has evolved heterogeneously, without a coherent theory, leading to complex scholarly views. Therefore, this literature review aims to shed light on the recent developments, reveal various research perspectives related to entrepreneurial marketing and derive future research avenues.

To account for recent scientific contributions and establish a more transparent view of divergent insights, the systematic literature review reported herein covers 207 peer-reviewed journal articles published after the “Charleston Summit” over 12 years (2010–2021) and details their contributions based on descriptive and inductive thematic analysis.

First, a descriptive analysis illustrates recent scientific developments indicating that entrepreneurial marketing is a vibrant research field with a continuous increase in publications worldwide and a wide range of research methods applied. Second, the thematic analysis suggests a three-part classification into entrepreneur, business and market perspectives. The authors present the most frequent themes and subthemes within this literature domain, as well as offering a critical assessment of the field that reveals key directions for expanding existing research.

To the best of the authors’ knowledge, this study is the first comprehensive review systematically examining entrepreneurial marketing literature while conducting an in-depth thematic analysis. It enhances current knowledge of the field by extending previous narrative and bibliographic reviews and discussing research directions. Aside from specific research questions, an alternative way to narrow down the multiple research objects is elaborated by critically debating the perspectives.

Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.