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This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.

The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.

The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.

The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.

This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and journal data as units of analysis, this study seek to determine the representation of environmental accounting researchers among the most cited accounting authors and the consideration given to environmental issues in the impact assessment of management journals.

This study collects and quantitatively analyzes the publications and citations of the 50 most cited accounting authors and run a principal component analysis on a collection of journal-centered indicators and rankings.

This study finds that – among the most cited accounting authors – environmental accounting researchers hold a relatively influential position although their research is mainly published in non-top-tier accounting journals. This study also documents that some environment-themed journals suffer from significant disadvantages in peer-reviewed journal rankings.

Environmental accounting researchers are likely to disseminate their research in other media than in top-tier journals. This may have an impact on the academic viability of this field.

Despite their strong connection to societal issues, some research themes could become understudied if journal rankings are not able to consider publication outlets in a more comprehensive way. There is a strong need for a broader consideration of scientific production, particularly in relation to its overall societal impact.

To the best of the authors’ knowledge, this is the first time an empirical analysis, combining author and journal data and documenting such findings, has been presented for publication. This study means to provide some descriptive insights into where environmental accounting researchers and environment-themed journals stand.

The purpose of this paper is to identify those factors that key actors in university governance hold as to be important in realizing strategic change within their institutions.

Key decision-makers in 26 European universities were surveyed on their views on which factors bring about strategic change. The results were interpreted using a theoretical framework emphasizing organizational archetypes and their development.

The findings indicated that strategic changes in universities were perceived as highly dependent on leadership, decision-making procedures, communication and evaluation. However, some differences between the universities in the sample can be identified, supporting indicating the relevance of using organizational archetypes as an analytical tools for observing change within the higher education sector.

The study links organizational level developments on strategic management to macro-level change within the European higher education landscape, and provides new insights intoon the debate on convergence and differentiation in organizational fields.