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With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting.

Using the case study approach, data was collected from semi-structured interviews in six international organisations that have adopted integrated reporting. Institutional work provided the theoretical insights for this study.

The study found that accountants were an indispensable part of the integrated reporting process because of their strength and knowledge in corporate reporting. However, despite having the potential to engage, it was noted that accountants currently do not apply their key reporting skills in the integrated reporting context. It was observed that accountants’ roles were limited to carrying out their traditional routine financial reporting activities including reporting on the financial aspects of the report, developing key performance indicators and assisting with assurance related tasks.

This study adds to the limited literature by providing a comprehensive understanding of how accountants are currently involved in integrated reporting. This study suggests that accountants are seeking to maintain their existing institutional practices.

A need for accountants to move beyond maintaining their institutional roles and engage more extensively in integrated reporting is emphasised.

Through its focus on human agency, this study applied institutional work to integrated reporting, thereby expanding literature on integrated reporting and the roles performed by accountants in this process. This study also contributes to the conceptualisation of maintaining institutions strategies through the development of the cooperative strategy.

Research internships are integral components of undergraduate programs that nurture students' skill sets. However, the current trend of these internships adopting a direct apprenticeship model, often termed “cookbook” laboratory sessions, falls short of cultivating 21st-century skills. Therefore, this study proposes an innovative Outcomes-directed Research Internship Model (ODRIM) designed to enhance research competencies.

This study introduces a pioneering research internship model by integrating the course-based undergraduate research experience (CURE) framework with principles rooted in outcomes-based education (OBE). To evaluate its effectiveness and compare it with traditional research internship models (TRIMs), a two-group pretest-posttest design was utilized. Statistical analysis was performed on data collected from 66 participants to assess their research competencies.

The results revealed a significant positive difference in utilizing the tailored innovative ODRIM track (pre-mean = 17.525, post-mean = 19.875; p = 0.009) compared to the TRIM track (pre-mean = 19.769, post-mean = 19.615; p = 1.000) in enhancing overall student research competency. Specifically, this innovative internship model notably enhanced students’ abilities in conducting research, showcasing technical skills, collaborating within teams, and disseminating research outcomes, encompassing the composition of research articles and reports.

This tailored approach to the “Research Internship” encourages a harmonious blend of hands-on, inquiry-based learning and clear, measurable learning goals. It not only cultivates an immersive and thorough research experience to improve students’ research competencies, but also guarantees a concentrated alignment with predetermined research learning objectives.

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.

The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.

It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.

The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.

While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

Racial stigma and racial criminalization have been centralizing pillars of the construction of Blackness in the United States. Taking such systemic injustice and racism as a given, then question then becomes how these macro-level arrangements are reflected in micro-level processes. This work uses radical interactionism and stigma theory to explore the potential implications for racialized identity construction and the development of “criminalized subjectivity” among Black undergraduate students at a predominately white university in the Midwest. I use semistructured interviews to explore the implications of racial stigma and criminalization on micro-level identity construction and how understandings of these issues can change across space and over the course of one's life. Findings demonstrate that Black university students are keenly aware of this particular stigma and its consequences in increasingly complex ways from the time they are school-aged children. They were aware of this stigma as a social fact but did not internalize it as a true reflection of themselves; said internalization was thwarted through strong self-concept and racial socialization. This increasingly complex awareness is also informed by an intersectional lens for some interviewees. I argue not only that the concept of stigma must be explicitly placed within these larger systems but also that understanding and identity-building are both rooted in ever-evolving processes of interaction and meaning-making. This research contributes to scholarship that applies a critical lens to Goffmanian stigma rooted in Black sociology and criminology and from the perspectives of the stigmatized themselves.

Shortly before the Second World War, a woman who had never accepted her orphan status, Gabrielle Bonheur Chanel, nicknamed ‘Little Coco’ by her father and known as ‘Coco’ to her relatives, became the first women in history to build a world-class industrial empire. By 1935, Coco, a fashion designer and industry captain, was employing more than 4,000 workers and had sold more than 28,000 dresses, tailored jackets and women's suits. Born into a poor family and raised in an orphanage, she enjoyed an intense social life in Paris in the 1920s, rubbing shoulders with artists, creators and the rising stars of her time.

Thanks to her entrepreneurial skills, she was able to innovate in her methods and in her trendsetting approach to fashion design and promotion. Coco Chanel was committed and creative, had the soul of an entrepreneur and went on to become a world leader in a brand new sector combining fashion, accessories and perfumes that she would help shape. By the end of her life, she had redefined French elegance and revolutionized the way people dressed.

The past decade has seen growth in the number of businesswomen/mothers, known in the literature as mumpreneurs. As this is a recent, fragmented topic, no systematic literature review (SLR) has been carried out, justifying the objective defined here: scientific and bibliometric mapping of mumpreneurs.

To fulfil this aim, this SLR was supported by bibliometrics (performance analysis and scientific mapping) and the use of VosViewer software. A survey was conducted in Web of Science, and several documents were obtained dated between 2011 and 2021.

The results of this study show the existence of two clusters: Dilemma – motherhood and mumpreneurs, and the rise of the mumpreneur concept. The evidence obtained showed it is very important to address entrepreneurship from the perspective of entrepreneur-mothers, as at this stage of their lives, these women often find it difficult to reach a harmonious balance between work and family.

This study contributes to developing research in the area of entrepreneurship in general, and mumpreneurship in particular, through mapping the research done on the latter topic, as well as identifying its main contributions to theory and practice.

This study is innovative in underlining the relevance of mumpreneurship in the context of research in the area of entrepreneurship, and how this topic can be crucial to release women’s entrepreneurial potential.

This study investigated how corporate social responsibility (CSR) impacts financial performance (FP) and examined the moderated role of corporate governance (CG). In particular, this paper aims to empirically examine the impact of CG on the relationship between CSR and FP.

This study was based on a sample of 200 firms over 2010/2021. The direct and moderating effects were tested by using multiple regression techniques.

The empirical findings indicated that companies with higher levels of CSR reporting invested more effectively than companies with lower CSR reporting levels. The empirical analysis suggested two main findings: CSR has a significant effect on FP, and this relationship depends on CG practices. This research presents new evidence that improves the discussion around CSR involvement and FP in French firms. Then, this research shows that CG positively moderates the impact of CSR on corporate FP.

These findings may be of interest to academic researchers, practitioners and regulators interested in discovering dividend policies, FP and CSR. The findings may interest different stakeholders, policymakers and regulatory bodies interested in enhancing CG initiatives to strengthen CSR because it suggests implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability.

This study aims to explore the relationship between folk religious place-making and the development of urban public spaces and summarize its influence on community network construction and daily behavior to discover the authentic practices and role of folk faith culture in social space.

Taking Macau's Shi Gandang Temple and its belief culture as an example, on-site research, historical evidence and interviews were used to elaborate and analyze the processes of place-making, social functions, management mechanisms and folk culture to establish a new perception of folk religious place-making in contemporary urban spaces.

The article argues that the culture of folk beliefs profoundly influences urban spaces and the social management system of Macau and has a positive significance in building the local community and geopolitical relations. In addition, it suggests that the participation of folk religious places in local practices is important as key nodes and emotional hubs of local networks, reconciling conflicts between communities of different backgrounds and driving urban spaces toward diversity while forming a positive interaction and friendly cooperation between regional development and self-contained management mechanisms, governance models and cultural orientations.

This study takes an architectural and anthropological perspective of the impact of faith on urban spaces and local governance, using the Shi Gandang Temple in Macau as an example, to complement related studies.

This paper aims to investigate the evolution, roots and influence of the rural entrepreneurship literature.

Using a bibliometric exercise, the analysis starts with investigation of studies on entrepreneurship and gathering all (772) articles on rural entrepreneurship (from 1981 to 2020) found in both Scopus and Web of Science up to 15 August 2020. Citation analysis of the references/citations of 755 articles are listed in the abstract database, generating a citation database involving 46,432 references/citations. This paper considers 635 (out of the 772) articles on rural entrepreneurship (i.e. articles cited in one or more studies), generating a database of 10,767 studies influenced by the rural entrepreneurship literature.

This study discovers that the relative importance of rural entrepreneurship within the entrepreneurship literature has increased in the last few years, but rural entrepreneurship remains a European concern; the most frequently addressed topics include growth and development, institutional frameworks and governance and rurality, with theory building being rather understudied. Most of the studies on rural entrepreneurship are empirical, involving mainly qualitative analyses and targeting high income countries; rural entrepreneurship is rooted in the fields of economics and entrepreneurship and is relatively self-referential.

This study provides a comprehensive and updated investigation of evolution of the rural entrepreneurship literature. The assessment of the literature’s scientific roots of rural entrepreneurship had not yet been tackled before. To the best of the author’s knowledge this study can be considered as the first effort for identifying the scientific influence of the rural entrepreneurship literature.

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.