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Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

This paper aims to provide readers with a comprehensive overview of the current state of the millennial literature, highlighting the significance and challenges of millennial professionals, their reported high turnover and the various recommendations designed to engage and retain them.

An integrated review approach was applied to synthesise contemporary peer-reviewed articles, supplemented by legacy and grey literature and relevant book chapters, to comprehensively explore and construct a cohesive overview of the current research on the millennial workforce.

Within the wealth of available information, examining the various studies on millennial turnover reveals diverse theories, evidence and opportunities for advancement, underscoring the necessity for more robust empirical studies. The investigation identified three overarching retention strategy themes: (1) intergenerational conflict management, (2) workplace adaptations and (3) solutions rooted in a protean career orientation. In alignment with protean career concepts, coaching shows promise as an underexplored option.

This article holds practical significance by offering researchers a comprehensive and cohesive overview of the millennial literature. Additionally, it gives organisations a novel perspective on the crucial role coaching can play in engaging and retaining millennial employees.

The increased focus on retaining millennial workers in recent decades has spurred a proliferation of articles and books on this subject. However, this body of research remains fragmented, lacking an overview that provides a clear picture of its current state. This review aims to bridge this gap.

The paper is practitioner-focused with a manager-as-coach applying experiential learning to aid an employee's learning and improve performance as well as helping to build employee commitment to both the job and organization. Reciprocity is intended as the learning and commitment of both the employee and manager are enhanced.

As a conceptual, not empirical, paper, the present study aimed at guiding manager behavior the methodology aims to examine the areas of manager-as-coach, efficacy of coaching, theoretical grounding of employee commitment and experiential learning processes. Study and coordination of information in these areas provided support for a detailed action plan for practical application.

It is possible to create a research results–driven practical guide/action plan for managers. The guide incorporates manager skills and commitment theory (investment) along with an experiential learning approach aimed at improving employee growth and building commitment.

There is clear evidence in empirical research that employee commitment positively relates to work performance, job engagement and job retention. This paper applies investment theory to build commitment as it is based on actual inputs and efforts of the employee.

There is very little research currently available that directly addresses manager-as-coach deliberately working to increase or build employee commitment to job, organization or the manager her/himself. This essay aims directly at how commitment may be enhanced.

The purpose of this paper is to examine what impacts university students perceived from their short-term intensive international courses as part of undergraduate multidisciplinary education.

The study design was informed by interpretative phenomenological analysis. Semi-structured interviews explored informants’ views of their experience to elicit key themes of their experience.

The analysis resulted in four major themes: personal development, generic skills, global perspectives and subject-specific matter. Some text segments were coded with multiple themes, which suggests that the impacts of short-term international courses are multifaceted.

Academic topics of the courses substantially centred around humanities and social sciences at a particular university. This paper furthermore primarily depended on students’ self-reported answers, and it is possible that the participants who chose to enrol in the elective international courses may be principally willing to acquire global competence. Therefore, this study did not set out to present the generalised impacts of any short-term international courses.

The findings could be used as a conceptual tool for the design and evaluation of new and existing courses. In addition, the four major themes that this study elicited are useful as a cue for students’ self-reflection about their own learning experiences.

There have been significant efforts devoted to increasing the quantity of short-term international programs, but there has been less focus on the quality of these programs. This study supports the findings of existing literature but also identified one of the potential unfavourable impacts that short-term international courses may have on students’ development.

To deepen the understanding of the process of growth and development of career resilience, this study aims to investigate the impact of career history and openness to change as antecedents of career resilience and the effect of career resilience on career self-management and career outcomes (salary and career satisfaction) over time using the Career Construction Theory.

The authors applied structural equation modeling with cross-lagged associations between career characteristics (number of employees, job seniority and missed promotions), openness to change, career resilience, individual career management (ICM) and career success (salary and career satisfaction) using three-wave data of 872 employees.

Openness to change had cross-lagged positive relationships with career resilience. The number of (previous) employers and missed promotions had a positive effect on career resilience, whereas job seniority was related negatively to career resilience. Furthermore, career resilience had a positive effect on individual career self-management in terms of networking, practical things and drawing attention over time. No effect was found on the individual career self-management dimension of mobility-oriented behavior over time. Finally, ICM had a positive effect on salary and career satisfaction over time.

Altogether these results suggest that career resilience is not only a way to stay active as an employee and cope with career changes, but it also enhances employees’ chances to achieve objective and subjective career success.

This perspective article responds to the emergence of artificial intelligence (AI) as a significant opportunity for growth among family businesses, highlighting the need for future research to attain a clear picture of the next generation of family business successors.

This is a literature review of current technology adoption within family businesses. The authors offer some research insight to spur critical thinking and discourse around the impact of AI on family business successors.

Family businesses are initially skeptical of AI technology. However, its use and adoption are crucial for the survival of the family business. To leverage this technology, the authors need to investigate the role of the family business successors as “Gen AI.”

It is challenging but necessary to develop policies and educational support for successors to ensure the survival of family businesses worldwide. The authors propose four key areas of future research.

This paper presents the concerns in manufacturing supply chain. Further this study investigates the role of information technology (IT) and information sharing (IS) in manufacturing supply chain and determines its impact towards supply chain integration (SCI), supply chain performance (SCP), and manufacturing firm performance (FP) in Malaysia. The theoretical framework was proposed for the study on the basis of existing literature. The study administered a survey questionnaire to collect data from manufacturing firms in Malaysia with 112 respondents. A multiple regression analysis is conducted to establish the relationship between IT, IS, SCI, and FP. The study finds that IT and sharing has significant positive effect towards and performance. Firms that use IT and practice IS across partners in the supply chain are more likely to integrate their internal and external value chain for better performance both within and across the manufacturing firms in the supply chain. This study can be of interest to the manufacturing industry as well as other industry practitioners interested in improving the performance of the organization and supply chain in total. For supply chain practitioners, this results indicate that the firms should adopt IT and IS practices to strategically improve SCI. This in turn will also improve the supply chain network and firm’s performance. This study employs a newly developed framework which depicts the causal relationship between IT, IS, SCI, Supply Chain Performance, and FP in Malaysia. Furthermore, it closes a gap in existing literature by examining the effect IT and communication (ICT) practices toward manufacturing firms’ performance and SCP in a single setting. In addition, the current study attempted to construct a model which would estimate and interpret SCP and FP simultaneously, and to evaluate this model in an empirical fashion.

To date, the literature has usually assumed that a universal approach to resilience is appropriate in which different resilience capabilities are equally important for all organizations independent of contextual characteristics. In contrast this study investigates if production process characteristics affect resilience capabilities in terms of redundancy, flexibility, agility and collaboration.

An in-depth exploratory multiple case study was carried out in eight companies across different industries. Data were gathered through multiple interviews with key informants in each company.

The authors find differences in, and trade-offs between, resilience capabilities and practices related to redundancy, agility and collaboration induced by the different configurations of production system characteristics: especially between discrete and process industries. Further, a major influential characteristic is the production strategy employed (make-to-stock or make-to-order) which stresses or limits collaboration and redundancy.

This is one of the first studies to explore the effects of production system characteristics as a major contingency factor on the resilience capabilities of an organization. As such it provides valuable insights into the development of a more nuanced contingency approach to how organizations can build resilience and employ specific practices that fit their situation.