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The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.

In terms of methodology, this study adopts a mixed approach based on both inductive and deductive foundations. The goal is to develop a comprehensive theoretical framework regarding the feasibility and practical implementation of AA and to assess its impact on the ability to interact with stakeholders. In this research, the components of AA were identified through a meta-synthesis process. Subsequently, data on these variables were collected using a researcher-made questionnaire. Additionally, a standard questionnaire was used to measure the stakeholders' interaction capability. The study used partial least squares structural equation modeling for hypothesis testing. A total of 412 participants, consisting of financial managers and heads of accounting departments of capital market companies, were involved in hypothesis testing.

The results of this study indicate that AA has a significant and positive impact on companies’ stakeholder relationship capabilities. In other words, AA establishes a bidirectional flow of information, enabling companies to demonstrate a more appropriate response to the changing needs of their stakeholders.

To the best of the authors’ knowledge, this study represents the first research to present a framework for AA and examine its impact on companies' interaction capabilities with stakeholders. Consequently, the findings not only contribute to the expansion of theoretical literature in accounting and financial reporting but also provide multiple practical implications for capital market policymakers and standard setters regarding the potential consequences of AA.

The primary objective of this chapter is to synthesize and organize prevailing theoretical perspectives on metacognition into a framework that can enhance understanding of metacognitive phenomena, with the aim of stimulating future research in the field of organizational behavior and human resources management (OBHRM). The author starts with a review of the history of metacognition research, distinguishing it from related theoretical constructs such as cognition, executive function, and self-regulation. Following this, the author outlines five constituent elements of metacognition – metacognitive knowledge, metacognitive experiences, metacognitive monitoring, a dynamic mental model, and metacognitive control – with discussions on their interrelationships and respective functions. Two approaches to metacognition, a process approach and an individual-difference approach, are then presented, summarizing key questions and findings from each. Finally, three broad directions for future research in OBHRM are proposed: examining metacognitive processes, considering mechanisms beyond learning to explain the effects of metacognition, and exploring both domain-specific and general metacognitive knowledge and skills. The implications of these research directions for personnel and human resources management practices are discussed.

The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge enterprise both in terms of knowledge production and distribution. This study aims to provide a critical reflection on the academic publishing model and how it works, particularly in light of the rise of open access publishing and the growing analytics focus of publishing companies and discusses the impact on knowledge equity.

This exploratory essay offers a critical analysis of the impact of the current academic publishing model on research practices. The discussion provides a foundation for the argument that knowledge equity is essential to social justice.

To effectively fulfil the transformative aims of the interdisciplinary research community within social and environmental accounting, it is imperative to establish equitable access to published research.

This essay opens space for discussion of the current publishing model, given its dominance of the knowledge enterprise. It outlines some of the implications of this model for knowledge equity and suggests strategies for fostering a more inclusive and accessible dissemination of scholarly work.

There are often relational interactions in teams that lead to and drive the spread of work engagement. Despite the potential social impacts on work engagement, such as coworker support and organizational citizenship behaviors within teams, they have rarely been studied from a social perspective using social network analysis (SNA). This review draws on the crossover model and conservation of resources theory to suggest that the effects of social diffusion and the exchange of resources can impact Well-Being, specifically work engagement, in teams and that SNA can help measure those social interactions. Linking several network concepts – closeness centrality, density, degree centrality, and tie strength – to work engagement propositions related to the spread of work engagement as well as the number and quality of network ties, this review elucidates the potential for integrating SNA methodology to the field of Well-Being for teams.

This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

This study aimed to investigate whether information from reliable news sources such as medical experts and government officials, along with governmental and individual risk responses, influences consumers’ perceptions of news and intention to seek more information. Additionally, it aimed to explore the relationships between these perceptions and consumers’ intentions to seek information in a food safety risk event.

A survey design methodology was employed. A quasi-experimental approach divided 470 Taiwanese participants into three groups, each exposed to varying online news content about food safety news, designed according to the Internalization-Distribution-Explanation-Action (IDEA) model. This involved different combinations of reliable sources and risk response advice to examine the impact on news comprehension and behaviour intentions.

The results indicated that consumers perceived the news as highly credible when they read it with reliable news sources or risk response advice. Governmental and individual risk response advice significantly impacted consumers’ understanding of news. In addition, perceptions of news credibility and understanding of news can increase individuals’ information-seeking intentions to protect themselves from food safety risks.

This study introduced novel insights into the application of the source credibility theory (SCT) model within Taiwanese food safety incidents, identifying key factors that motivate consumer information-seeking behaviour. It marks an initial attempt to incorporate the IDEA model-based risk communication content into research design, aligning with existing literature while highlighting the critical role of reliable sources in enhancing news credibility and consumer response.

Despite a surge of writing on sport in the islands of the Pacific, contemporary scholarship has remained tightly focused on those sports (men) most visible on the global stage today. Other games and sports, other players and other times have yet to receive the same attention. This chapter represents an initial effort to redress some of these omissions by exploring the past and present of cricket in the region. While cricket was the first successful ludic import to the Pacific, the game owes its significance there to more than mere longevity. Introduced by British ‘agents of empire’ in the long 19th century, cricket was – in the hands of Islanders – transformed into distinctive local forms such as Trobriand cricket and Samoan kirikiti. Explaining and theorising these changes to the game's method and meaning, I argue, provides a framework for understanding other indigenous and indigenised sporting practices in the region and beyond. A focus on cricket also enables us to interrogate sport's significance in the daily lives of not only elite male athletes but also a more diverse cast of Islanders – most notably women and girls. In these and other ways, the example of cricket demonstrates the value of looking back to historicise sport's significance and beyond the ‘usual sporting suspects’. By looking back and beyond, we can move towards a broader and deeper perspective of sporting cultures in the region.

This paper is a response to the failure of construction firms to use sufficient attention to their working capital management (WCM) practices, resulting in operational challenges, and leading to the collapse of firms in most developing countries. Hence, this study aims to explore the empirical perspective of WCM practices among large building construction firms (LBCFs) in Ghana, to help achieve the Sustainable Development Goal 9.

The study collected primary data through structured survey questionnaires from LBCFs in Ghana. The CEOs/Directors, General Managers and Accountant/Finance of LBCFs in Ghana formed the unit of analysis based on a simple random sampling technique. Mean score, standard deviation and one-sample t-test were used to perform the empirical analysis of the study.

According to this study's empirical results, LBCFs appear to have effective WCM practices in place. This was evidenced in the surveyed responses which indicate that the sector’s WCM practices sound good based on the mean scores and statistically significant as the t-values > 1.664. Notably, LBCFs in Ghana pay their suppliers early to reduce the fear of adverse effect of late payments on their credit history, making them conservative in their approach toward financial management.

This is a pioneering paper in a developing country like Ghana, highlighting the significance of gaining an in-depth understanding of WCM practices among LBCFs. The findings of this study are expected to provide valuable information to industry players toward ensuring WCM efficiencies and can serve as a solid foundation for further empirical studies.