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For more than four decades, scholars from diverse disciplines and countries have been interested in the act of whistleblowing. To battle financial fraud, financial regulators have been developing whistleblowing programs to motivate and protect whistleblowers, i.e. those who sound the alarm after witnessing an illegal act in their organization. The purpose of this article is to review five historical phases of whistleblowing research. The authors analyze the themes covered by whistleblowing studies conducted over the past 50 years and draw a snapshot of the evolution of whistleblowing research.

The authors examine academic papers published between 1970 and 2022 and inventory the disciplines involved in the literature and changes in the definition of whistleblowing.

The findings show the progress made in academic research (especially for the accounting discipline) regarding whistleblowing. The themes covered by academic studies became progressively diverse. However, this broader scope limited the depth of analysis and the level of self-criticism in the academic research. All but a few articles fail to view whistleblowing in light of its actual level of complexity, and the rationale behind limiting the definition of whistleblowing can only increase this myopia. Although most academic studies have adopted Near and Miceli (1985) definition of whistleblowing, the literature has yet to reach a consensus. Indeed, the analysis shows that Near and Miceli’s (1985) definition of whistleblowing is incomplete and narrow by today’s standards, not to mention out of step with regulators’ needs.

The main contributions are offering a big picture of whistleblowing academic research's evolution and proposing a more complete and updated view of this act.

The increasing awareness and adoption of technology, particularly artificial intelligence (AI), reshapes industries and daily life, fostering a proactive approach to risk management and leveraging advanced analytics, which may affect the stock price crash risk (SPCR). The main objective of the current study is to explore how AI adoption influences SPCR.

This study employs an Ordinary Least Squares (OLS) fixed-effect regression model to explore the impact of AI on SPCR in Chinese A-share listed companies from 2010 to 2020. Further, number of robustness analysis (2SLS, PSM and Sys-GMM) and channel analysis are used to validate the findings.

The primary findings emphasize that AI adoption significantly reduces SPCR likelihood. Further, channel analysis indicates that AI adoption enhances internal control quality, contributing to a reduction in firm SPCR. Additionally, the observed relationship is notably more pronounced in non-state-owned enterprises (non-SOEs) compared to state-owned enterprises (SOEs). Similarly, this distinction is heightened in nonforeign enterprises (non-FEs) as opposed to foreign enterprises (FEs). The study finding also supports the notion that financial analysts enhance transparency, reducing the SPCR. Moreover, the study results consistently align across different statistical methodologies, including 2SLS, PSM and Sys-GMM, employed to effectively address endogeneity concerns.

Our study stands out for its distinctive focus on the financial implications of AI adoption, particularly how it influences firm-level SPCR, an area that has been overlooked in previous research. Through the lens of information asymmetry theory, agency theory, and the economic implications of integrating AI into financial markets, our study makes a substantial contribution in mitigating SPCR.

This study underscores the pivotal role of AI adoption in influencing stock markets for enterprises in China. Embracing digital strategies, fostering transparency and prioritizing talent development are key for reaping substantial benefits. The study recommends regulatory bodies and service providers to promote AI adoption in strengthening financial supervision and ensure market stability, emphasizing the importance of investing in technologies and advancing talent development.

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

The purpose of this study is to analyze the technological change under development linked to the convergence of the Internet of Things (IoT) and digital transformation (DT) from the perspective of a scientific mapping in a context marked by the occurrence of an unexpected event that accelerated this process such as the SARS-CoV-2 pandemic and its variants.

The study was developed under the longitudinal scientific mapping approach and considered the period 1990–2021 using as a basis the descriptors DT and IoT. The steps followed were identification and selection of keywords; design and application of an algorithm to identify these selected keywords in titles, abstracts and keywords using terms in Web of Science (WoS) to contrast them; and performing a data processing based on the journals in the Journal Citation Report during 2022. The longitudinal study uses scientific mapping to analyze the evolution of the scientific literature that seeks to understand the acceleration in the integration of technology and its impact on the human factor, processes and organizational culture.

This study showed that the technologies converging around IoT form the basis of the main DT processes being experienced on a global scale; furthermore, it was shown that the pandemic accelerated the convergence and application of new technologies to support the major changes required for a world with new needs. Finally, China and the USA differ significantly in the production of scientific knowledge with respect to the first eight followers.

The knowledge gap addressed by this study is to identify the production of scientific knowledge related to IoT and its impact on DT processes at the scale of individuals, organizations and the new way of delivering value to society. This knowledge about researchers, institutions, countries and the derivation is multiple indicators allows improving decision-making at multiple scales on these issues.

This perspective paper explores ongoing research into stimuli that promote environmental responsibility in family business contexts. It also delineates emerging patterns and possible directions for future research within this domain.

The authors synthesise, critically assess and integrate existing research to make current thinking about the environmental responsibility of family businesses more accessible to a wide range of readers.

This paper offers a comprehensive overview of multifaceted triggers and sheds light on how they interact and influence the environmental performance of family businesses. The authors delve into family dynamics and values, examining how they enable a business to develop environmental responsibility practices. Simultaneously, the authors emphasise the importance of probing the impact of the macro environment within which family businesses operate, which either might incentivise or challenge their pursuit of environmental responsibility initiatives. The need to design a robust tool to measure the environmental consciousness of familiness, applicable to specific contextual settings, has been identified. Investigating how accounting and control systems act as supportive management tools to enhance the efficacy of overall corporate performance in family businesses is another area for future research. Moreover, examining these dynamics within the unique landscape of emerging economies offers a promising field of exploration.

This article consolidates existing research on the environmental responsibility of family businesses and puts forward potential avenues for future research.

This article examines strategic management research across Latin America from 1990 to 2023, addressing four critical inquiries: the themes prevalent in strategic discussions, the leading countries in strategic management (SM) publications, the defining characteristics of strategic research in major Latin American economies and the reflection on whether Latin America is a region that generates or follows the knowledge of the Global North.

Utilizing co-occurrence analysis, this study maps the terrain of SM research in the region, analyzing 4,963 articles indexed in the Scopus database. The authors employed a co-occurrence analysis to map SM research in Latin America, analyzing 4,963 articles from the Scopus database.

Predominant themes include the theoretical underpinnings of strategy, sustainable development, innovation, tourism and international trade. Brazil, Mexico, Colombia and Chile have emerged as leaders in research volume and thematic diversity, particularly in sustainable development and innovation.

By identifying patterns, behaviors and trends in SM research, the authors uncover methods and tools that, once contextualized for the region, can significantly enhance organizational performance.

This investigation is a pioneering effort, providing a focused analysis on SM research within Latin America. It highlights significant contributions since 1990 across the region's main economies. This study represents one of the first comprehensive mappings of this academic field within Latin America. This is the first article, to the authors’ knowledge, developed to map the intellectual structure of the SM field in Latin America through an analysis of co-occurrences, with emphasis on the region's main economies.

This study aims to review major themes and findings of research into financial management of family business and to suggest new directions for future research.

This is a perspective article beginning with literature review to summarize prior research and to identify main findings and issues. The paper then develops themes, questions and opportunities for future research.

This paper presents a summary of principal research streams in the financial management of family business. Prior research has found significant differences in financial performance, in financial policies and in ownership and governance structures and behavior. These research findings vary by industry, by country and by stage of economic development. While extensions of these streams will add additional richness to the author’s understanding of finance in family business, recent innovations in the role and organization of the firm and in access to key resources suggest promising new research paths. There are also important lessons from financial practices in family business that have broader applicability.

This is a perspective article suggesting that many financial and governance issues central to family business have broader applicability to nonfamily business. Substantial value can be added by applying these learnings to a broader corporate finance context. Innovations in financing, governance and organizational design are transforming financial management in family business. In addition, changes in markets and industries create new opportunities for financing family business and for new strategic opportunities.

This study aims to identify the updated areas in family business innovation (FBI) and propose a future research agenda for scholars in the domain.

Using VOSviewer and Bibliometrix-R, this study conducts a bibliometric analysis on 699 Scopus-indexed journal articles/reviews to analyse FBI’s performance and intellectual structure.

This study provides up-to-date assessment through performance analysis. Through the co-citation, co-word and thematic evolution analysis, this study unpacks FBI themes/topics to propose possible future avenues.

The findings provide insights into resilient innovation-driven family businesses to enlighten the next generation of family business leaders with essential innovation knowledge for sustainable growth.

This study complements past FBI reviews by offering renewed perspectives that future research can focus on, in turn, enhancing literature on contemporary, relevant topical issues in the FBI post-COVID-19 pandemic.

This research aims to extract Industry 4.0 technological building blocks (TBBs) capable of value generation in collaborative consumption (CC) and the sharing economy (SE). Furthermore, by employing a mixed methodology, this research strives to analyse the relationship amongst TBBs and classify them based on their impact on CC.

Due to the importance of technology for the survival of collaborative consumption in the future, this study suggests a classification of the auxiliary and fundamental Industry 4.0 technologies and their current upgrades, such as the metaverse or non-fungible tokens (NFT). First, by applying a systematic literature review and thematic analysis (SLR-TA), the authors extracted the TBBs that impact on collaborative consumption and SE. Then, using the Bayesian best-worst method (BBWM), TBBs are weighted and classified using experts’ opinions. Eventually, a score function is proposed to measure organisations’ readiness level to adopt Industry 4.0 technologies.

The findings illustrated that virtual reality (VR) plays a vital role in CC and SE. Of the 11 TBBs identified in the CC and SE, VR was selected as the most determinant TBB and metaverse was recognised as the least important. Furthermore, digital twins, big data and VR were labelled as “fundamental”, and metaverse, augmented reality (AR), and additive manufacturing were stamped as “discretional”. Moreover, cyber-physical systems (CPSs) and artificial intelligence (AI) were classified as “auxiliary” technologies.

With an in-depth investigation, this research identifies TBBs of Industry 4.0 with the capability of value generation in CC and SE. To the authors’ knowledge, this is the first research that identifies and examines the TBBs of Industry 4.0 in the CC and SE sectors and examines them. Furthermore, a novel mixed method has identified, weighted and classified pertinent technologies. The score function that measures the readiness level of each company to adopt TBBs in CC and SE is a unique contribution.

The study explores the factors affecting the use of smart human resource management 4.0 (SHRM 4.0) practices and its effect on dynamic capabilities and, consequently, on organizational performance.

The authors used socio-technical and dynamic capabilities theory to propose the notable research model. The authors explored the factors driving the use of SHRM 4.0 practices and their contribution to organizational performance through the development of dynamic capabilities. The authors collected data from 383 senior HR managers using a structured questionnaire, and PLS-SEM was used to analyze the data.

The results show that socio-technical factors such as top management support, HR readiness, competitive pressure, technology readiness and perceived usefulness influence the use of SHRM 4.0 practices, whereas security and privacy concerns negatively influence them. Furthermore, the authors also found the use of SHRM 4.0 practices influencing the dynamic capacities (build (learning), integration and reconfiguration) and, subsequently, its impact on organizational performance.

Its novelty lies in developing a model using dynamic capabilities and socio-technical theory to explore how SHRM 4.0 practices influence organizational performance through dynamic capabilities. This study extends the literature on SHRM 4.0 practices, HR technology use, HR and dynamic capabilities by contributing to socio-technical theory and dynamic capabilities and expanding the scope of these theories in the area of HRM. It provides crucial insights into HR and top managers to benchmark SHRM 4.0 practices for improved organizational performance.