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This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.

Advances in Econometrics is a series of research volumes first published in 1982 by JAI Press. The authors present an update to the history of the Advances in Econometrics series. The initial history, published in 2012 for the 30th Anniversary Volume, describes key events in the history of the series and provides information about key authors and contributors to Advances in Econometrics. The authors update the original history and discuss significant changes that have occurred since 2012. These changes include the addition of five new Senior Co-Editors, seven new AIE Fellows, an expansion of the AIE conferences throughout the United States and abroad, and the increase in the number of citations for the series from 7,473 in 2012 to over 25,000 by 2022.

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

The aim of this study was to determine the impact of oral communication in improving the marketing and financial management skills of sweet potato farmers.

The study used a quasi-experimental design with a pre- and post-test approach. The sample was 540 sweet potato farmers that were randomly assigned to training (n = 270) and no-training groups (n = 270) with analysis of covariance (ANCOVA) as the method of data analysis. While the training group received oral training sessions for three farming seasons beginning in 2019, 2020 and 2021, the no-training group did not receive any intervention.

Before the training sessions, all the sweet potato farmers scored low on marketing skills like advertising, sales promotion and sales forecasting. Both groups also scored low on financial management skills like budgeting, investments, saving and controlling expenditures. Their annual income level was also low and both groups did not significantly differ. However, after the training and during the follow-up evaluation, the participants in the training group reported a significant improvement in their marketing skills and financial management skills. There was also an improvement in their income level from $238 (N109,480) at baseline to $523 (N240,580) after the training and $782 (N359,720) after the follow-up evaluation. On the other hand, the no-training group reported a staggered fluctuation in their income of $241 (N110,860) at baseline, $371(N170,660) during post-training evaluation and $214 (N98,440) at follow-up assessment.

The first limitation is that the study examined only one crop. There is a need to pay attention to farmers of other crops for better understanding. Another limitation of the study is that the researchers examined only oral communication. There is a need to compare more than one training to understand which is more effective. Finally, the current study did not consider the moderating effect of other factors like the source of labour and expenses.

This study has shown that oral communication is an effective tool for promoting the acquisition of marketing and financial management skills and enhancing agribusiness.

The purpose of this explanatory research was to understand how firms align strategic planning and budgeting both ex ante and ex post. After the literature review indicated that there was a shortcoming in explaining how the alignment was done, we interviewed management accountants at 20 large, profitable, stock-market listed firms with head offices in the Toronto area of Canada. To understand practice through interviews, we used qualitative, multi-case field research to address our research question, how do firms achieve alignment between their strategic plans and budgets, both ex ante and ex post? Our findings and contribution were that, rather than multiple processes (strategy, strategic planning, budgeting, and forecasting), strategic planning and budgeting are part of a single process. Alignment of strategic planning and budgeting is undertaken prior to the beginning of the fiscal year (ex ante) and during the fiscal year (ex post). Both provide opportunities to change ineffective strategies, strategic plans, and actions to minimize financial harm. Ex ante and ex post alignments enable the accomplishment of firms’ financial objectives through explicit and verifiable decisions. With forecasting heretofore being an unclear and ambiguous subprocess, this chapter has made it transparent and manageable in assisting with accomplishing the strategy, strategic plan, and budget.

International Journal of Operations and Production Management (IJOPM)'s Impact Pathway (IP) section has been launched in 2020 to host short contributions grounded in current managerial practices and/or policy development, challenging established operations and supply chain management (OSCM) knowledge and highlighting innovative and relevant research directions. This commentary reflects on the achievements of the section, delineates the key features of IP papers and stimulates further development.

This commentary provides a brief overview of the IJOPM's IP section, taking stock of the contributions that have been published so far, analysing their topics, methodologies, insights and impact.

The 19 contributions published over the last three years have dealt with a variety of emerging topics, ranging from the COVID-19 response to additive manufacturing, leveraging on key evidence from managerial practice that challenges consolidated knowledge and theory, providing clear research directions as well as managerial and/or policy guidelines.

The commentary reflects on the importance of phenomenon-driven research that seeks to bridge the gap between theory and practice, thus increasing the impact and reach of OSCM research. This is a call for contributions from scholars, business leaders and policymakers to develop further impact-oriented research.