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The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.

A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.

Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.

The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.

Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.

This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

This study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.

The literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.

Our literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.

This paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.

The global landscape of higher education has witnessed a steady increase in the mobility of international students, as more individuals seek diverse academic experiences and cross-cultural learning opportunities. This paper conducts a systematic literature review to investigate trends, research directions and key themes in the literature. By utilising the push–pull factor model the aim is to provide a comprehensive understanding of the factors influencing international students' choices to pursue higher education and future career opportunities abroad.

A systematic literature review approach was applied. The selection was made using PRISMA framework-based inclusion and exclusion criteria. The review includes 43 publications from 2010 to 2022.

The review results revealed five themes of scholarly conversations labelled as (1) betterment of life, (2) policy of the host country, (3) role of institutions, (4) return to home country and (5) social, economic, environmental, individual and cultural factors. The findings emphasise on the significance of factors such as the quality of education, visa requirements, academic reputation, tuition fees, availability of scholarships, job opportunities, social, economic, environmental, individual and cultural factors. The paper also identifies language barriers, visa policies and social integration difficulties as major barriers to international students' stay in the host country after graduation.

This research enhances the current body of literature by conducting a comprehensive analysis of the empirical evidence available in literature that investigates the mobility of international students. The outcomes of this study will make a valuable contribution towards developing a more profound comprehension of the primary factors that influence international students' decision to pursue their education abroad.

This study introduces a comprehensive bibliometric analysis of the foreign direct investment (FDI) literature by multinational corporations (MNCs) focusing on emerging economies to identify the most influential authors, journals and articles in FDI research and reveals the fields' conceptual and intellectual structures. The purpose of this paper is to address these issues.

The study analyzed 533 articles published between 1974 and 2020 in 226 academic journals indexed in the Web of Science (WoS) and Scopus databases. We used the R language for statistical computing to map author collaboration, co-word and develop a conceptual and intellectual map of the field.

The results show that, although the FDI literature has many authors, few dominate the field. The International Business Review (IBR) and International Journal of Emerging Markets (IJoEM) are the main sources of the publications. Moreover, bibliometric laws show that our dataset follows the Lotka law of scientific productivity and Bradford law of scattering, identifying the core journals. Finally, FDI by MNCs in emerging economies research is divided into four sub-research themes related to (1) FDI determinants, (2) entry mode, (3) MNCs and FDI performance and (4) the internationalization process.

The current article provides several starting points for practitioners and researchers investigating FDI. It contributes to broadening the vision of the field and offers recommendations for future studies.

This article aims to identify and review existing studies on the adoption and compliance of International Financial Reporting Standards (IFRS) in Africa.

The methodology involves a sole focus on studies conducted with an African sample, using a bibliometric method and data from the Web of Science (WoS) database. Visualizations from VOSViewer and Biblioshiny software are employed to identify the dominant authors, journals and countries contributing to research in the region.

The findings reveal existing collaborations among authors in the field. However, the study emphasizes the need for additional research to enhance the intellectual structure of the research domain, as the majority of related documents are concentrated within twenty articles with at least one citation.

The practical implications underscore the importance of collaboration in practice, emphasizing the need for cooperation among corporations, experts and regulatory agencies involved in IFRS adoption and compliance in Africa. By fostering collaborative efforts and knowledge-sharing among corporations, experts and regulatory agencies, practitioners can enhance their understanding, streamline implementation processes and improve compliance methods.

This review is one of the few to explicitly conduct a bibliometric review of IFRS adoption and compliance studies in Africa, providing a foundation for future research to determine the current direction of IFRS studies in this region.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

There is a strong consensus among scholars that the international competitiveness of companies strongly depends on the support of institutions, which reduces uncertainty in transactions by giving form to economic interactions, while less attention was paid to the role of international standards within this context. This study intends to propose its contribution by deepening the role of process certifications in the competitiveness and internationalization strategies of companies, with specific reference to the wood-furniture sector.

Data were collected using a questionnaire survey distributed via computer-assisted web interviewing (CAWI) methodology and sent to a sample of 2,845 Italian companies which operate in the wood-furniture industry, using simple random sampling. Thanks to the survey administration, 228 companies participated to the survey.

The study shows that it is companies operating in international markets that define this tool as relevant; this underlines how certification is seen as a kind of business card for entering international markets. In this context, the role of business leadership emerges as fundamental in the practical definition of the objectives to be set by adopting a quality management systems and in the subsequent commitment to obtain them.

Up to now, the literature has taken these elements into analysis mainly considering the consumers' perspective. In sectors with a higher content of innovation, technology and design, such as the wood-furniture sector, the literature appears to be poor in terms of contributions.

This study aims to examine the multidimensional nature of institutional distance as a driver of acquisition decisions in emerging markets. Then, this study aims to offer a nuanced perspective on the role of its various formal and informal dimensions by taking into account the potential contingency role played by a firm’s context experience.

Building on institutional economics and organizational institutionalism, this study explores the heterogeneity of institutional distance and its effects on the decision to enter emerging versus advanced markets through cross-border acquisitions. Thus, institutional distance is disentangled into its formal and informal dimensions, the former being captured by regulatory efficiency, country governance and financial development. Furthermore, our framework examines the moderating effect of an acquiring firm’s experience in institutionally similar environments, defined as context experience. The hypotheses are analyzed on a sample of 496 cross-border acquisitions by Italian companies in 41 countries from 2008 to 2018.

Findings indicate that at an increasing distance in terms of regulatory efficiency and financial development, acquiring firms are less likely to enter emerging markets, while informal institutional distance is positively associated with such acquisitions. Context experience mitigates the negative effect of formal distance and enhances the positive effect of informal distance.

This study contributes to institutional distance literature in multiple ways. First, by bridging institutional economics and organizational institutionalism and second, by examining the heterogeneity of formal and informal dimensions of distance, this study offers a finer-grained perspective on how institutional distance affects acquisition decisions. Finally, it offers a contingency perspective on the role of context experience.

This research finds out to what extent companies’ names are influenced by the place’s attributes versus the official branding policies of a place and, consequently, whether and how local companies “buy into” the place’s strategies put forth by official bodies.

This paper is both conceptual and empirical, as a mixed quantitative and interpretive approach is used. The companies’ names of a tourist industry (the tour and guiding companies) in three destinations are compared and pitched against the branding of these cities. The companies' names are classified into categories to ascertain whether they reflect (or diverge from) the official strategies. Finally, a conceptual model is developed to explain the findings: the strategic naming model (SNM).

Our main finding is that the overall business features of a place being stronger determinants to the naming strategies than tourist destination branding initiatives. The intrinsic features of a place seem thus to be “above” destination branding policies. The researched features account for different naming strategies, such as highly original names, flat names or non-strategic names.

As the work is based on a convenience sample, it cannot claim strong representativity. The fact that each of the three data sets was processed by a different researcher might bring up personal biases.

This work is a call for a more intensive use of naming strategies to the companies’ advantages, as naming is found out to be strategy used to a very low degree. Thanks to this research, companies will understand the different naming possibilities and be able to apply them to their strategies by choosing names which express “uniqueness” or “belonging”. Practitioners will also be aware of whether they are communicating towards the industry or towards the market.

No works were found that empirically pursue our research goals. Therefore, this research might be considered as a novelty. The proposed SNM model explains and relates the most usual company naming techniques, which were unrelated up to date.

The purpose of this study is to contribute to the debate on the impact of organizational culture and national culture on green supply chain management (GSCM) adoption by empirically testing the developed framework, and ultimately pave the way toward potential areas for future research.

Using survey data from a sample of Moroccan manufacturing firms, 130 responses were collected and analyzed using SPSS 25 and Smart PLS v 3.3.3 software. The paper used a convenience sample, as it is required by the quantitative method, which legitimate making generalization under certain conditions.

The research results indicated that the national culture does not influence the GSCM implementation. The results contradict a number of prior works. As for the second direct effect measured postulated that organizational culture has a direct and significant impact on the GSCM. The results indicate that adhocracy culture, clan culture and hierarchical culture have a positive impact on the implementation of GSCM initiatives. To assess the impact of ownership type on GSCM, we underlined the difference between local and foreign firms. In fact, as argued, the foreign firms are more implementing GSCM initiatives than local firms do. Based on the arguments advanced on prior literature, the firm size does, as expected, exert significant control over the adoption of GSCM initiatives.

The paper here is a starting point to understand how environmental sustainability and culture are interlinked; further research might contribute to this topic by empirically testing the model in similar or different contexts, using different cultural frameworks.

The practical implications for the paper are related to the necessity of adopting adequate organizational culture to build responsible behaviors for GSCM adoption by Moroccan firms. Recognizing the powerful role of organizational culture as a crucial factor responsible for GSCM’s success beyond the well-defined corporate strategies, including market presence and technological advantages, etc.

This paper contributes to the establishment of codependent links between sociology and management fields as it helps to update the social theories present in the operations management area.

To the best of the author’s knowledge, few works have pursued to review and bridge cultural theories with the GSCM implementation.