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In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

The purpose of this study was to explore 232 service providers’ and policymakers’ experiences of supporting children’s well-being during the pandemic, across sectors, in 22 countries – including Kenya, the Philippines, South Africa, India, Scotland, Sweden, Canada and the USA, in the last quarter of 2020.

A smartphone survey delivered via a custom-built app containing mostly open-ended questions was used. Respondents were recruited via professional networks, newsletters and social media. Qualitative content analysis was used.

The findings reveal numerous system-level challenges to supporting children’s well-being, particularly virus containment measures, resource deficiencies and inadequate governance and stakeholder coordination. Those challenges compounded preexisting inequalities and poorly affected the quality, effectiveness and reach of services. As a result, children’s rights to an adequate standard of living; protection from violence; education; play; and right to be heard were impinged upon. Concurrently, the findings illustrate a range of adaptive and innovative practices in humanitarian and subsistence support; child protection; capacity-building; advocacy; digitalisation; and psychosocial and educational support. Respondents identified several priority areas – increasing service capacity and equity; expanding technology use; mobilising cross-sectoral partnerships; involving children in decision-making; and ensuring more effective child protection mechanisms.

This study seeks to inform resilience-enabling policies and practices that foster equity, child and community empowerment and organisational resilience and innovation, particularly in anticipation of future crises.

Using a novel approach to gather in-the-moment insights remotely, this study offers a unique international and multi-sectoral perspective, particularly from low- and middle-income countries.

This impact assessment provides empirical evidence from household producer surveys to test the assumptions surrounding the contribution of participatory varietal selection (PVS) activities on seed sector development. The purpose of this paper is to focus on household access and adoption of common bean varieties from seed provision services and local markets to determine if, and under what social conditions, PVS activities stimulated seed uptake and market participation.

The propensity score matching technique and simple regression analysis were used to estimate the impact and compare household performance across three farmer groups located in Hoima, Uganda.

PVS increased access to and adoption of improved varieties and supported additional intermediate development outcomes when farmer group characteristics were aligned with PVS efforts. Specifically, PVS was more likely to stimulate market purchases of newly introduced varieties in the farmer group located closest to markets. The project did not however, improve all the development objectives that were evaluated. PVS most critically, did not increase the probability that households received the specific varieties they desired.

This study found that PVS can support the key pillars of seed sector development. In addition to increasing household access to new varieties, free seed dissemination promoted market participation and stimulated local seed market development.

This study addressed the need to consider intermediate development outcomes in impact assessments of development interventions. The findings clarified the contribution of PVS in the context of broader development goals and identified farmer group dynamics associated with enhanced impacts among rural producers in Uganda.

The purpose of this study is to investigate the leadership behaviors of managers of virtual teams (VTs), particularly in the areas of trust building and conflict management. This study aims to expand the research of VT performance by offering first-person accounts from VT leaders on the strategies implemented to drive VT performance.

This study used a grounded theory approach to examine the leadership behaviors through in-depth interviews with eight field managers of VTs employed by different technology companies. Interview questions focused on trust-building and conflict management techniques. This structured qualitative study incorporates elements of narrative inquiry interwoven in the findings.

Building a high-trust environment was found to be critical to VT performance. VT managers indicated that effective conflict resolution skills were also important.

Although the sample size is within the suggested range for a valid phenomenological study, the results may lack generalizability. Participants were limited to the technology industry; leaders of high-performing VTs in other industries could offer differing results.

This study’s contribution is the exploration and identification of innovative techniques that VT managers implemented to build trust and resolve conflict. A lack of holistic training programs for the VT leader is also considered along with suggestions for future research and implications for the VT managers.

This study’s contribution is the exploration and identification of innovative techniques that VT managers implemented that drive VT performance, particularly related to building high levels of trust and managing conflict effectively. Practices are suggested whereby both the VT leader and the organization take an active role in ensuring that the VT has the opportunity to perform optimally.

With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the stakeholder theory, this study aims to determine the relationship between CSR information received by small and medium-sized enterprises (SMEs) and CSR's diffusion and the mediating role of environmental awareness in Angola as a country representative of the African context.

The empirical study analyzes managers' perceptions of 131 SMEs in Angola. The partial least squares structural equation modeling (PLS-SEM) is the method to assess the relationship between CSR information and its diffusion and the mediating role of environmental awareness SMEs in Angola.

The authors found strong evidence that CSR diffusion, and disclosure as one of CSR's related actions, heavily depends on the information received and managed by the firm. The authors also confirmed that environmental awareness puts pressure on SMEs to increase the SMEs' diffusion efforts.

The study points out the role of managers in promoting a responsible orientation of businesses in Angola for preserving the environment and improving the competitive success of SMEs.

The social, economic and legal contexts of Angola are vulnerable. The findings raise concerns about whether governments and regulatory efforts improve the development of the strategies toward social responsibility of African firms and whether these firms also increase the role of SMEs in producing positive outcomes through CSR.

The results of this study contribute to a better understanding of the features of the strategic orientation of SMEs in Angola, necessary to enhance CSR and protect the environment. The conclusions highlight the potential role of managers in promoting a culture of ethics, social innovation and successful competition change in businesses.

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.

The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.

The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.

This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.

The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.

This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.

To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

While postdoctoral research (postdoc) training is a common step toward academic careers in science, technology, engineering and mathematics (STEM) fields, the role of postdoc training in social sciences is less clear. An increasing number of social science PhDs are pursuing postdocs. This paper aims to identify factors associated with participation in postdoc training and examines the relationship between postdoc training and subsequent career outcomes, including attainment of tenure-track faculty positions and early career salaries.

Using data from the National Science Foundation Survey of Earned Doctorates and Survey of Doctorate Recipients, this study applies propensity score matching, regression and decomposition analyses to identify the role of postdoc training on the employment outcomes of PhDs in the social science and STEM fields.

Results from the regression analyses indicate that participation in postdoc training is associated with greater PhD research experience, higher departmental research ranking and departmental job placement norms. When the postdocs and non-postdocs groups are balanced on observable characteristics, postdoc training is associated with a higher likelihood of attaining tenure-track faculty positions 7 to 9 years after PhD completion. The salaries of social science tenure-track faculty with postdoc experience eventually surpass the salaries of non-postdoc PhDs, primarily via placement at institutions that offer relatively higher salaries. This pattern, however, does not apply to STEM PhDs.

This study leverages comprehensive, nationally representative data to investigate the role of postdoc training in the career outcomes of social sciences PhDs, in comparison to STEM PhDs. Research findings suggest that for social sciences PhDs interested in academic careers, postdoc training can contribute to the attainment of tenure-track faculty positions and toward earning relatively higher salaries over time. Research findings provide prospective and current PhDs with information helpful in career planning and decision-making. Academic institutions, administrators, faculty and stakeholders can apply these research findings toward developing programs and interventions to provide doctoral students with career guidance and greater career transparency.

This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.

A broad search of the literature was conducted using a few AEG related keywords in the Google Scholar search engine and two databases of Scopus and Emerald from 1974 to 2021. Only the articles published in reputable journals concerning the AEG were selected after applying some selection criteria.

The concept of AEG is a multidimensional concept. Different causes for the AEG were identified, and several strategies were summarized into major promising strategies for narrowing it. It was found that the AEG cannot be eradicated entirely from society.

This review of the literature will be of interest to auditors, financial statement users, regulatory agencies, and policymakers, among other parties. Further, this AEG synthesis may be useful in understanding misperceptions and determining how they differ across diverse stakeholders.

There is a dearth of literature review studies incorporating all the facets of AEG. Hence, this study incorporates all those facets, namely research methods and instruments and dimensions used along with causes and mechanisms to narrow down the AEG while addressing the gaps and highlighting the themes for future research. Finally, a fresh, yet more straightforward definition was generated as a result of the comprehensive review of the literature, adding novelty to the extant literature.