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This study aims to explore the dynamic interplay of key resources (i.e. research and development (R&D), advertising and exports) in affecting the performance of USA manufacturing firms. Specifically, the authors examine the dynamic impact of joint resources and predict differential effect scales contingent on firm capabilities.

This study presents a combined multiple regression analysis (MRA)-multilayer perceptron (MLP) neural network modeling and investigates the complex interlinkage of capabilities, resources and performance. As an innovative approach, the MRA-MLP model investigates the effect of capabilities under the combinatory deployment of joint resources.

This study finds that the impact of joint resources and synergistic rents is not uniform but rather distinctive according to the combinatory conditions and that the pattern is further shaped by firm capabilities. Accordingly, besides signifying the contingent aspect of capabilities across a range of resource combinations, the result also shows that managerial sophistication in adaptive resource control is more than a managerial ethos.

The proposed analytic process provides scientific decision support tools with control mechanisms with respect to deploying multiple resources and setting actionable goals, thereby presenting pragmatic benchmarking options to industry managers.

Using the theoretical underpinnings of the resource-based view (RBV) and resource orchestration, this study advances knowledge about the complex interaction of key resources by presenting a salient analytic process. The empirical design, which portrays holistic interaction patterns, adds to the uniqueness of this study of the complex interlinkages between capabilities, resources and shareholder value.

This paper aims to examine how individuals' attachment dispositions relate to interactional justice perceptions, how work stressors moderate this association, and how together they associate with attitudes (satisfaction, turnover intention, commitment) and citizenship behaviors at work.

Survey data were used in an observed variable path analysis examining mediation by interactional justice and moderation by stressors on the associations between attachment dimensions and work outcomes.

Attachment avoidance was negatively related to interactional justice perceptions and attachment anxiety was also negatively related to interactional justice perceptions, but only under conditions of higher work stressors. Interactional justice mediated the associations between attachment avoidance and work outcomes, and between the interaction of attachment anxiety and work stressors on work outcomes.

These findings are particularly relevant to multiple aspects of HR practice, including performance feedback, managing stressors, building resilience, reward allocation and recognition, designing wellness programs and other aspects of human resource management.

This research goes beyond contextual predictors of justice perceptions and demonstrates that jointly considering attachment dimensions and work stressors uniquely contributes to understanding the formation of justice perceptions and their combined influence on work attitudes and behavior.

Prior research suggests that collaboration is key to sustainable community development and environmental management, and peer-to-peer learning (P2PL) may facilitate community building and collaborative learning skills. This study aims to examine the effect of P2PL on the enhancement of environmental management and sustainable development skills, community building and social capital (i.e. connectedness) and understanding of course learning objectives.

Quantitative and qualitative longitudinal survey data was collected in a sustainable development focused course offered at a large American public university that uses P2PL to explicitly facilitate community building and collaborative skills. Safety precautions and changing locational course offerings due to the COVID-19 pandemic in years 2020, 2021 and 2022 provided an opportunity to evaluate the impact of P2PL on these skills during both virtual and in-person formats. Additionally, this study compared in-course student evaluations with students taking other sustainable development-related courses with collaborative learning aspects to understand the wider effectiveness of this course structure.

This study finds that course format (virtual vs in-person) overall made no difference in either connectedness or conceptual understandings, and that students in both formats felt more connected to others than students taking other courses with P2PL. Scaffolding P2PL and supplemental peer support can yield improved connectedness and learning among students taking environmental coursework.

Sustainable development requires group collaboration and partnership building skills. Issues are consistently raised about the challenges to teaching these skills in higher education. The students and instructors in this research study identify P2PL strategies to address these challenges for in-person and virtual classroom settings.

The circular economy (CE) represents an industry-wide transition from linear to circular processes. There has been a proliferation of literature on CE in the last decade. However, the existing studies on the adaption of CE in small and medium-sized enterprises (SMEs) are scarce. This study aims to develop a research agenda and the way forward for future researchers focusing on the adoption of CE.

This article analyses the CE concepts through a Systematic Literature Review (SLR). Coding and content analysis are performed to generate emergent themes with the help of “Atlas.ti” software.

The authors uncovered the contemporary significance of adopting CE and the state-of-the-art literature on CE. The study's findings fall into four broad themes: Technical know-how, resource and process optimization, reverse practices and technology and innovation. Ten thought-provoking questions were identified in the four themes that researchers can explore further in embracing CE to achieve sustainability in SMEs.

The study has highlighted the importance of CE adoption and CE's benefits to stakeholders across all three dimensions, i.e. social, economic and ecological. Practitioners can use the agenda in four themes to strengthen the practitioners' existing practices in SMEs to promote CE.

The study's uniqueness is the supply of current knowledge from diverse literature and practical consequences for SMEs. This study opens new lines of inquiry to adopt CE in SMEs, streamlining the existing literature into four themes to focus future research.

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each showcased researcher reflects on the exercise, highlighting nuanced perspectives drawn from their experience. Collectively, these examples and associated independent narratives allow the authors to identify common themes that provide informative insights to potential users.

First, the RPP tool is helpful for accounting scholars to portray their essential research stream. Moreover, the tool proved universally meaningful and applicable irrespective of research discipline or research experience. Second, it offers a distinct advantage over existing popular research profile platforms, because it demands a focused “less”, that delivers a meaningful “more”. Further, the conciseness of the RPP design makes it readily amenable to iteration and dynamism. Third, the authors have identified specific situations of added value, e.g. initiating research collaborations and academic job market preparation.

The RPP tool can provide the basis for developing a scalable interactive researcher exchange platform.

The authors argue that the RPP tool potentially adds meaningful incremental value relative to existing popular platforms for gaining researcher visibility. This additional value derives from the systematic RPP format, combined with the benefit of easy familiarity and strong emphasis on succinctness. Additionally, the authors argue that the RPP adds a depth of nuanced novel information often not contained in other platforms, e.g. around the dimensions of “data” and “tools”. Further, the RPP gives the researcher a “personality”, most notably through the dimensions of “contribution” and “other considerations”.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

Extant research suggests that consumers value the pursuit, attainment and retention of income security and financial well-being (FWB). The authors aim to expand the relevant literature by examining how consumers' psychosocial characteristics affect and are affected by the pursuit of those objectives.

The authors utilize partial least squares structural equation modeling (PLS-SEM) to evaluate the authors' hypotheses based on a sample of USA and Canadian consumers (n = 619).

The authors' PLS-SEM results provide support for the authors' hypotheses, indicating that individuals' insecure attachments – anxious and avoidant – relate negatively to their income security and FWB. The authors' results also show that these two desirable states relate positively to individuals' undesirable state of social loneliness.

The authors' methodology and findings illuminate the positioning of psychosocial factors as antecedents to and outcomes of income security and FWB. This research also provides a basis for understanding the linear vs curvilinear influences of income security on an individual’s social life.

In the present empirical study, the authors present a rare empirical examination of individuals' income security and FWB as outcomes of their psychosocial profile vis-à-vis insecure attachments. Drawing on established psychometric scales, this study expands the consumer psychology and FWB literature, showing significant linkages between insecure attachments, income security, FWB and social loneliness.

Farmers in developing countries are used to recycling and purchasing seeds of old and low-yielding varieties, leading to low seed and varietal replacement rates. Seed companies in Nepal have started to conduct traders' meetings (TMs) to promote new rice varieties. This paper aims to assess the effectiveness of this approach in promoting new rice varieties.

The authors assess the effectiveness of TMs by surveying 238 agrodealers from 7 districts of Nepal. The authors used the binary logit model to study the determinants of participation in TM and an instrumental variable approach to estimate the impact of TMs on sales of the promoted rice varieties.

Results indicate that the TM significantly influences traders' knowledge and increases the probability of selling new rice varieties promoted. However, TMs did not significantly increase the overall sales of promoted rice varieties.

The study is based on cross-section data; thus, unobserved fixed effects could not be accounted for. The study finds only one relevant and valid instrumental variable and therefore could not conduct any exogeneity test.

Seed companies in Nepal started to conduct TMs to promote new rice varieties since 2019. However, to the best of the authors’ knowledge, the usefulness of TMs and the impact of these events in changing traders' attitudes toward domestic rice seed varieties or in business performance (annual sales of the promoted varieties) have not been assessed. Therefore, the study findings will help to promote the market-driven seed system and increase the seed replacement rate.

This study aims to investigate the manufacturing reshoring decision-making content from an Eclectic Paradigm perspective.

Data were collected through a six-step systematic literature review on factors influencing manufacturing reshoring decision-making. The review is based on 100 peer-reviewed journal papers discussing reshoring decision-making contents published from 2009 to 2022.

In total, 80 decision factors were extracted and then categorized into resource-seeking (8%), market-seeking (11%), efficiency-seeking (41%) and strategic asset-seeking (16%) advantages. Additionally, 24% of these were identified as hybrid, which means that they were classified into multiple categories. Some decision factors were further identified as reshoring influencing factors (i.e. drivers, enablers and barriers).

Scholars need to consider what other theories can be used or developed to identify and evaluate the decision factors (determinants) of manufacturing reshoring as well as how currently adopted theory can be further advanced to create clearer and comprehensive theoretical frameworks.

This research underscores the importance of developing clearer and more comprehensive theoretical frameworks. For practitioners, understanding the multifaceted nature of decision factors could enhance strategic decision-making regarding reshoring initiatives.

To the best of the authors’ knowledge, this is the first study to investigate the value and practicality of the Eclectic Paradigm in categorizing factors in manufacturing reshoring decision-making content and presents in-depth theoretical classifications. In addition, it bridges the gap between decision factors and influencing factors in the decision-making content research realm.