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Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

This study aims to develop and validate two scales: quiet quitting (QQ), measuring individual-level work disengagement, low organisational commitment and not going above and beyond in work, and quiet firing (QF), measuring employee perceptions of the degree to which their managers devalue them and when organisations intentionally create a situation to make them quit.

The scale development process involved item generation through literature search, review and interviews with working executives. The scales were then tested online by 264 participants from India.

In the quantitative analysis, the QQ and QF scales have good psychometric properties when tested with factor analysis, reliability analysis and Cronbach’s alpha. Furthermore, the convergent, discriminant and predictive validity of outcome constructs also showed significance.

This study found that the QQ and QF scales are highly reliable and exhibit good psychometric properties. To the best of the authors’ knowledge, this is one of the first studies to empirically develop and test the QQ and QF constructs and offer implications for organisations and managers.

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

This study aims to investigate how employee perspectives on the role of business, specifically capitalist beliefs, affect the corporate social responsibility (CSR)–reputation–employee behavior relationship.

A conceptual model was developed, and to test the model empirically, survey data were collected over two phases from 192 working professionals. Data were analyzed in SAS using Hayes’s PROCESS approach.

Results of this study reveal that the positive employee outcomes (i.e. affective commitment and reduced turnover intentions), resulting from CSR, through perceived employer reputation (i.e. an employee’s perception of how others view their firm), are diminished when employees have strong capitalist beliefs.

Building on the signaling and person–organization fit literatures, this study highlights the theoretical and managerial importance of recognizing employees’ ideological differences as well as the value of considering employee perceptions of reputation. Although many stakeholders value social responsibility, not all do, and a firm’s intended outcomes will vary depending on employees’ beliefs.

This study demonstrates that CSR not only affects institutional-level corporate reputation, as previously studied, but also affects employees’ behaviors through “perceived employer reputation”, or employee beliefs about how other stakeholders perceive the firm. Moreover, this study highlights the importance of understanding employee differences, including ideological differences, prior to engaging in certain types of CSR.

Despite considerable research on the subject, there is still some misunderstanding about what characterizes successful project delivery in construction projects. Evaluating project delivery success is crucial for organizations since it enables them to prepare for future growth through more effective project management mechanisms and rank the organization's projects for continuous improvement. There is considerable disagreement over a set of success criteria that can be applied to all kinds of projects when evaluating project delivery success, making it a complicated procedure for practitioners and scholars. This research seeks to alleviate the problem by validating and testing a systematic project delivery success model (3D integration model) in the Australian construction industry. The aim is to establish a dependable approach built upon prior research and reliable in evaluating delivery success for any project type.

Based on a novel project delivery success model, this research applies a case study methodology to analyse 40 construction projects undertaken by a single Australian project management consultancy. The research utilizes a mixed-method research approach and triangulates three sets of data. First, the project delivery success (PDS) scores of the projects are calculated by the model. Second, a qualitative analysis targeting the performance of the same projects using a different system called the performance assessment review (PAR) scores was obtained. These culminate in two sets of ranking. The third step seeks validation of results from the head of the partnering organization that has undertaken the projects.

The findings of this study indicate that the 3D integration model is accurate and reliable in measuring the success of project delivery in construction projects of various sizes, locations and durations. While the model uses six key performance indicators (KPIs) to measure delivery success, it is evident that three of these may significantly improve the likelihood of PDS: value, speed and impact. Project managers should focus on these priority aspects of performance to generate better results.

Restrictions inherent to the case study approach are identified for this mixed-method multiple-case study research. There is a limitation on the sample size in this study. Despite the researcher's best efforts, no other firm was willing to share such essential data; therefore, only 40 case studies could be analysed. Nonetheless, the number of case studies met the literature's requirements for adequate units for multiple-case research. This research only looked at Australian construction projects. Thus, the conclusions may not seem applicable to other countries or industries. The authors investigated testing the PDS in the construction sector. It can assist in improving efficiency and resource optimization in this area. Nonetheless, the same technique may be used to analyse and rank the success of non-construction projects.

Despite the research conducted previously on the PDS of construction projects, there is still confusion among researchers and practitioners about what constitutes a successful project delivery. Although several studies have attempted to address this confusion, no consensus on consistent performance metrics or a practical project success model has been formed. More importantly, (1) the ability to measure success across multiple project types, (2) the use of triple bottom line (TBL) to incorporate sustainability in evaluating delivery success and (3) the use of a complexity measurement tool to adjust delivery success scores set the 3D integration model apart from others.

A large number of studies indicate that coercive forms of organizational control and performance management in health care services often backfire and initiate dysfunctional consequences. The purpose of this article is to discuss new approaches to performance management in health care services when the purpose is to support innovative changes in the delivery of services.

The article represents cross-boundary work as the theoretical and empirical material used to discuss and reconsider performance management comes from several relevant research disciplines, including systematic reviews of audit and feedback interventions in health care and extant theories of human motivation and organizational control.

An enabling approach to performance management in health care services can potentially contribute to innovative changes. Key design elements to operationalize such an approach are a formative and learning-oriented use of performance measures, an appeal to self- and social-approval mechanisms when providing feedback and support for local goals and action plans that fit specific conditions and challenges.

The article suggests how to operationalize an enabling approach to performance management in health care services. The framework is consistent with new governance and managerial approaches emerging in public sector organizations more generally, supporting a higher degree of professional autonomy and the use of nonfinancial incentives.

Humane Entrepreneurship (HumEnt) is strongly purpose-oriented and characterized by a focus on inclusiveness and social and environmental sustainability, with attention to both internal and external stakeholders and their needs. In the attempt to provide new research in this field, this study aims to conduct an empirical investigation within the theory of HumEnt and, in particular, of the Human Resource Orientation (HRO) model among Italian Small and Medium-size Enterprises.

Based on quantitative data, this study used a deductive approach to investigate the relationship between the HumEnt model and firms’ relational embeddedness with different types of stakeholders (value chain stakeholders and societal stakeholders, respectively). More concretely, to investigate the relationships between the dimensions of the HumEnt model and firms’ relational embeddedness, partial least squares structural equation modeling was applied.

Findings of this study suggest that Entrepreneurial Orientation (EO) directly contributes only to value chain embeddedness. However, the results also show that if EO is mediated by an HRO (i.e. companies with a high HRO), a high level of societal embeddedness is also present.

This study represents a first attempt to provide comprehensive empirical evidence about the different dimensions characterizing the HumEnt theoretical model, and to highlight their relevance in supporting companies’ relational embeddedness capacity with different categories of stakeholders.

This study investigates the relationship between board gender diversity (BGD) and the time to Initial Public Offering (IPO), which stands as an entrepreneurially risky choice, particularly challenging in family firms. We also investigate the moderating role of family ownership dispersion (FOD).

We draw on an integrated theoretical framework bringing together the upper echelons theory and the socio-emotional wealth (SEW) perspective and on hand-collected data on a sample of Italian family IPOs that occurred in the period 2000–2020. We employ ordinary least squares (OLS) regression and alternative model estimations to test our hypotheses.

BGD positively affects the time to IPO, thus, it increases the time required to go public. FOD negatively moderates this relationship. Our findings remain robust with different measures for BGD, FOD, and family business definition as well as with different econometric models.

The article develops literature on family firms and IPO and it enriches the academic debate about gender and IPOs in family firms. It adds to studies addressing the determinants of the time to IPO by incorporating gender diversity and the FOD into the discussion. Finally, it contributes to research on women and outcomes in family firms.

The role of customers has moved from reactive to proactive, and they require more control over digital touchpoints. The quest for authenticity is their response to the dark side of interactive marketing – forms of faking, manipulation and exploitation. Authenticity becomes a key topic in interactive marketing as it reflects how customers assess digital touchpoints. However, there is a lack of comprehensive knowledge of authenticity in the interactive environment.

This article consolidates the authenticity studies in various digital touchpoints using the entity-referent correspondence framework. This research employs bibliometric analysis and thematic analysis of 103 articles in the last 15 years.

Five research clusters are identified: (1) human, (2) brand-generated content, (3) user-generated content, (4) branded platforms and (5) new technologies-based touchpoints (artificial intelligence, augmented reality and virtual reality). Most interactive marketing studies focus on human and content authenticity, and new technologies-based touchpoints lack comprehensive conceptualization. The review synthesizes the types of authenticity used in each touchpoint and highlights the importance of true-to-creator-self and true-to-customer-self in customer evaluation. We further propose a research framework with four antecedent groups and outcomes.

Our research supports managers by highlighting the type of authenticity prioritized in each touchpoint's development.

To answer the call from interactive marketing researchers, this research highlights the distinct definitions of authenticity at various digital touchpoints rather than looking at the overall brand. Trends, gaps and future research agenda of the authenticity concept in technology adoption and customer behavior are discussed.

This study explores the key platform affordances that online social platform providers need to offer digital creators to strengthen the creator ecosystem, one of the leading accelerators for platform growth. Specifically, it aims to investigate how these affordances make the dynamic combinations for high platform quality across diverse platform types and demographic characteristics of digital creators.

This study adopts a multi-method approach. Drawing upon the affordance theory, Study 1 aims to identify the key affordances of online social platforms based on relevant literature and the qualitative interview data collected from 22 digital creators, thereby constructing a conceptual framework of key platform affordances for digital creators. Building on the findings of Study 1, Study 2 explores the dynamic combinations of these platform affordances that contribute to platform quality using a configurational approach. Data from online surveys of 185 digital creators were analyzed using fuzzy set qualitative comparative analysis (fsQCA).

The results of Study 1 identified key online social platform affordances for digital creators, including Storytelling, Socialization, Design, Development, Promotion, and Protection affordance. Study 2 showed that the combinations of these platform affordances for digital creators are diverse according to the types of platforms, creators’ gender, and their professionality.

Like many studies, this research also has several limitations. One limitation of the research is the potential constraint of the extent of how well the data samples represent the group of creators who are actively producing digital content. Despite the addition of screening questions and meticulous data filtering, it is possible that we did not secure sufficient data from creators who are actively engaged in creative activities. In future research, it is worth contemplating the acquisition of data from actual groups of creators, such as creator communities. Future researchers anticipate obtaining more in-depth and accurate data by directly involving and collaborating with creators.

This study highlights the need for online social platforms to enhance features for storytelling, socializing, design, development, promotion, and protection, fostering a robust digital creator ecosystem. It emphasizes clear communication of these affordances, ensuring creators can effectively utilize them. Importantly, platforms should adapt these features to accommodate diverse creator profiles, considering differences in gender and expertise levels, especially in emerging spaces like the Metaverse. This approach ensures an equitable and enriching experience for all users and creators, underlining the importance of dynamic interaction and inclusivity in platform development and creator support strategies.

This study underscores the social implications of evolving digital creator ecosystems on online platforms. Identifying six key affordances essential for digital creators highlights the need for platforms to enhance storytelling, socializing, design, development, promotion, and product protection. Crucially, it emphasizes inclusivity, urging platforms to consider diverse creator profiles, including gender and expertise differences, particularly in transitioning from traditional social media to the Metaverse. This approach nurtures a more robust creator ecosystem and fosters an equitable and enriching experience for all users. It signals a shift towards more dynamic, adaptive online environments catering to diverse creators and audiences.

For academics, this study builds the conceptual framework of online social platform affordances for digital creators. Using the configurational approach, this study identified various interdependent relationships among the affordances, which are nuanced by specific contexts, and suggested novel insights for future studies. For practices, the findings specified by creators and platform types are expected to guide platform providers in developing strategies to support digital creators and contribute to platform growth.