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This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

Despite the detrimental effects of supervisor knowledge hiding on employees and organizations, little research has focused on how subordinates cope with it. Drawing on the impression management theory, this study proposes a mediated moderation model to explain who and how cope with supervisor knowledge hiding.

Using a sample of 340 full-time participants in various organizations and industries in China, the proposed model was tested using ordinary least squares regression with the PROCESS 3.5.

The results support the mediated moderation model, indicating that proactive subordinates are motivated to manage their impression towards supervisors and engage in upward ingratiation to cope with supervisor knowledge hiding. In contrast, subordinates with low level of proactive personality trait have less impression management motive and engage in fewer upward ingratiatory behaviors.

Based on the impression management theory, the current paper contributes to the literature on supervisor knowledge hiding by expanding the consequences of supervisor knowledge hiding, identifying a boundary condition of supervisor knowledge hiding on subordinate’s subsequent behaviors and enriching the mechanism underlying the effect of supervisor knowledge hiding with proactive personality.

The Internet has changed consumer decision-making and influenced business behaviour. User-generated product information is abundant and readily available. This paper argues that user-generated content can be efficiently utilised for business intelligence using data science and develops an approach to demonstrate the methods and benefits of the different techniques.

Using Python Selenium, Beautiful Soup and various text mining approaches in R to access, retrieve and analyse user-generated content, we argue that (1) companies can extract information about the product attributes that matter most to consumers and (2) user-generated reviews enable the use of text mining results in combination with other demographic and statistical information (e.g. ratings) as an efficient input for competitive analysis.

The paper shows that combining different types of data (textual and numerical data) and applying and combining different methods can provide organisations with important business information and improve business performance.

The paper shows that combining different types of data (textual and numerical data) and applying and combining different methods can provide organisations with important business information and improve business performance.

The study makes several contributions to the marketing and management literature, mainly by illustrating the methodological advantages of text mining and accompanying statistical analysis, the different types of distilled information and their use in decision-making.

The COVID-19 pandemic has resulted in a brand-new phenomenon in customer consumption patterns. This resulted from heightened health awareness brought on by the COVID-19 epidemic. There is a dearth of appropriate health psychology perspectives in the existing study examining the effect of COVID-19 on consumers’ use of crowdsourced logistics (CL) platforms. In order to provide unique and thorough insights into how consumer health concerns can affect consumers’ subjective views and their decisions to use CL, this study combines the health belief model and the technology acceptance model.

Five hundred valid responses from an online survey that was created and administered in Singapore were analysed using structural equation modelling.

The findings show that all of the suggested constructs have a favourable influence on consumers’ intentions to use CL. The suggested model also demonstrates high explanatory power, with perceived usefulness serving as the primary driver, followed by perceived ease of use and self-efficacy.

The study advances previous academic research on CL and offers guidance to CL companies and lawmakers for promoting sustainable and secured last-mile delivery.

Purpose: The study aims to extract insights into five significant industries, pharmaceutical, space, defence, renewal energy, and information technology (IT), which have huge potential to make India achieving a five trillion-dollar economy in the future.

Design/methodology/approach: The authors focus on future-driven industries which are not only making India a third highest gross domestic product (GDP) producer country but also reviewing the different aspects of these industries and how they can assist India in achieving a five trillion-dollar economies along with determining India’s self-reliance through different governments initiatives in this direction.

Findings: The findings highlight the importance of inclusiveness of policymakers, stakeholders, private players, foreign investors, and the masses. Their significant contributions especially in the pharmaceutical, space, defence, renewal energy, and IT sectors in terms of creativities, innovations, intellect, executions, implementations, and improvements can assist India in achieving its five trillion-dollars economy soon.

Practical implications: This study offers (1) convincing insights into five key industries, pharmaceutical, space, defence, renewal energy, and IT, which have huge potential to increase total GDP volume shortly and (2) the investment areas for the masses where they can see their world not only self-reliant but also will see huge growth in their invested amount in these industries in future.

Originality/value: The insights of five key industries, pharmaceutical, space, defence, renewal energy, and IT, highlight that India has the potential to achieve a five trillion-dollar economy in the future; however, it does not ignore the significant contribution of other industries in making of total GDP.

Breast cancer is the most diagnosed type of cancer in the world, and mastectomies to remove tumors are still common. An external breast prosthesis (EBP) can be used to minimize the asymmetry, due to the ablation. Some governments do not cover costs of that assistive technology, and women end up using socks and fabric pockets filled with seeds, to simulate the volume lost in the surgery. This study aims to offer to those women a decent solution, ergonomic, but still affordable.

The authors interviewed 20 mastectomized Brazilian women, listened to their relate and 3D scanned them, to give rise to personalized external lightweight breast prostheses. The authors used free software for computer-aided design and computer-aided manufacturing, and low-cost 3D printers. From the strategy of bespoke products, this study generalized the method, to conceive mass customized prostheses, in a compromise solution that reduces personalization, conserving the best features of design.

This study achieved a method to manufacture ergonomic, bespoke external breast prostheses, using low-cost technology. Previous literature made them using expensive scanners, software and printers.

The authors validated this method during pandemic, which restricted the number of patients the authors could have access to. This impacted authors’ possibility to work on matching the color of the final product and real skin. The authors understood, though, that precision of color, in the final product, is challenging, because of the peculiar aspects of human skin.

Using the method the authors proposed, personalized external breast prostheses can be manufactured using low-cost resources, democratizing better quality of life for more breast cancer survivors.

This case study was built from secondary data such as news articles and videos. Several drafts of the case study with teaching note were tested in classroom settings and shared at a case writing conference. The case was revised based on feedback from students and roundtable discussions from the conference.

“What’s next: Ever Given after the Suez Canal incident (Evergreen Marine Corporation in, 2022)” explores the situation of the firm Evergreen Marine Corporation, a world-leading cargo shipping company headquartered in Taiwan, and its efforts to deal with challenges stemming from a pandemic and the global supply chain transition. The case provides background on the latest changes in global business environments, the Suez Canal Incident stemming from the grounding of Ever Given and firm-specific information, which would help students to understand the context affecting Evergreen Marine Corporation’s (EMC) strategic decisions. The case enables students to evaluate EMC’s overall position and to analyze the actions that they can take to deal with these challenges in a dynamic global environment.

This case would be appropriate for a course in strategy or international business, especially with the topic of international supply chain management.

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source of greenhouse gas emissions, energy efficiency initiatives can play an essential role in addressing climate change. Yet, little is understood about the energy efficiency disclosures being made.

The authors developed an original energy efficiency disclosure index to assess the reporting quality of the eight largest Australian cities. The websites of these cities were analysed for information on energy efficiency measures from December 2018 to June 2019. Annual reports, environmental reports, climate action plans and any other material related to energy plans were downloaded and then coded using the index.

While all cities provided energy efficiency information, little financial information was provided, limited forward-looking information was disclosed, key challenges were not disclosed, and each city provided energy efficiency disclosures differently. Collectively, these findings demonstrate that public accountability is limited.

An important implication is the need to standardise and improve cities’ energy efficiency reporting, especially concerning financial information. Cities, governments and the Carbon Disclosure Project (formerly the CDP) could achieve this, perhaps as part of the broader update of the CDP city-focused guidelines for greenhouse gas (GHG) reporting.

Although some studies on GHG reporting by cities have already been undertaken, including energy efficiency as part of their disclosure index, no study has focused on energy efficiency disclosures. The authors provide original insights concerning these practices. The study also provides an energy efficiency disclosure index that can be used in further research.