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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.

This study proposes a framework for performance measurement of library consortia services by implementing the indicators listed in ISO 11620. The framework is validated by using real data from HEAL-Link, the national consortium of Greek academic and research libraries to calculate the indicators.

The paper reports on the related work regarding the services consortia offer to their members and the known methods and tools for assessing consortia services; the HEAL-Link case study, the aggregation and handling of data, is presented; ISO 11620 performance indicators for HEAL-Link services are calculated, and the results are discussed in terms of what was learnt- about the consortium, about measuring consortia services performance, and about the standard.

ISO 11620 could be used to measure performance for assessing consortia services. The performance indicators’ results reflect the two major events (mergers and COVID pandemic) that took place during the time of the study. ISO 11620 offers a basic insight that could be well complemented with other tools and standards.

The current study suggests that a widely accepted, easily applied, benchmarking ISO standard could be used to measure common consortia services’ performance, thus contributing to consortia assessment.

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.

This paper introduces “virtual fun at the virtual workplace” and conceptualizes its impact on virtual socialization and the formation of virtual professional ties. The conceptual model also recognizes the moderation of a few variables: “awareness of being observed,” “diversity in the virtual workplace” and “virtual impression management.”

The paper takes a theoretical approach to develop a conceptual framework of virtual fun in the virtual workplace, drawing on social exchange theory (SET) and social network theory (SNT).

The study extends the tenets of the SET and extends the applicability of SNT to a virtual workplace. The study suggests that managers should introduce semi-organized virtual fun during scheduled breaks within work hours to aid in virtual socialization, which further aids in the formation and strengthening of “professional ties” in the virtual workplace.

This study is the first of its kind to conceptualize a model for virtual fun in the virtual workplace.

To explain how technology will replace a great deal of human labor in knowledge markets using a theory of reasoned action applied to demand and theories of procedural rationality, cost structure and system dynamics applied to supply.

Two illustrative scenarios are presented. The first is a third-party Best Treatments site, and its effect on the expert advice pharmaceutical representatives provide doctors. The second scenario is an online higher education business course module with embedded AI.

Both scenarios demonstrate the advantages of online expertise and teaching platforms over the in-person alternative in variable and marginal cost, ease and convenience of use, quality conformance, scalability, knowledge reach and depth and most importantly, speed of evolutionary adaptability. Despite such overwhelming advantages, a number of reasons why the substitution might be slowed are presented, and some strategies firms might adopt are discussed. Opportunities for service scholars to confirm, challenge and extend the conclusions are presented throughout the paper.

Increasing cost structure and adaptability advantages of online technology and AI over in-person delivery of expertise and training services are demonstrated. It is also demonstrated that the innovation-imitation cycle is accelerating because of exogenous innovation in knowledge access and online influence networks and an endogenous effect where imitators accelerate their innovation that drives innovators to accelerate their innovation, which drives imitators to further accelerate their imitation.

The purpose of this study is to augment the perceived service quality (PSQ) dimensions as well as evaluate the effects of pandemic susceptibility and severity by appending crucial enablers of customer satisfaction (CS) in the restaurant industry (RI).

The top 10 restaurants from Mumbai and Kolkata were selected based on the Conde Nast Traveller Magazine List, 2020. The study used a cross-sectional design to collect responses from 840 respondents across the two major metropolitans of India after the second wave of COVID-19 by employing a structured questionnaire. The proffered hypotheses in this study were validated using factor analysis and structural equation modelling (SEM) techniques.

This research espies pivotal facilitators of CS and customers' perceived value (CPV). The results divulge that food quality (FQ) and tangibility dimensions markedly enhance CS while the FQ and digital technologies (DT) dimensions augment CPV in Indian restaurants. The study asserts that CPV acts as a partial mediator between FQ and DT on the one hand and CS on the other. In addition, perceived pandemic susceptibility (PPSU) and perceived pandemic severity (PPSE) moderate the association between CPV and CS in restaurants.

This study exemplifies the critical enablers of CS and CPV that may invigorate restaurant owners, managers and policymakers to prioritize the identified dimensions to aggrandize CS and CPV quotients.

The study enriches the literature by assimilating DT and CPV dimensions in a comprehensive theoretical framework. The research is unique in attempting to unfurl the moderating effects of PPSU and PPSE in the RI.

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.

A growing body of research finds that gig economy platforms use gamification to enhance managerial control. Focusing on technologically mediated forms of gamification, this literature reveals how platforms mobilize gig workers’ work effort by making the labour process resemble a game. This chapter contends that this tech-centric scholarship fails to fully capture the historical continuities between contemporary and much older occurrences of game-playing at work. Informed by interviews and participatory observations at two food delivery platforms in Amsterdam, I document how these platforms’ piece wage system gives rise to a workplace dynamic in which severely underpaid delivery couriers continuously employ game strategies to maximize their gig income. Reminiscent of observations from the early shop floor ethnographies of the manufacturing industry, I show that the game of gig income maximization operates as an indirect modality of control by (re)aligning the interests of couriers with the interests of capital and by individualizing and depoliticizing couriers’ overall low wage level. I argue that the new, algorithmic technologies expand and intensify the much older forms of gamified control by infusing the organizational activities of shift and task allocation with the logic of the piece wage game and by increasing the possibilities for interaction, direct feedback and immersion. My study contributes to the literature on gamification in the gig economy by interweaving it with the classic observations derived from the manufacturing industry and by developing a conceptualization of gamification in which both capital and labour exercise agency.