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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 investigates whether higher catch rates near a marine protected area (MPA), and/or in other fishing areas within a choice set, attract more fishers. A survey conducted in the fishing grounds near an MPA located in south east of Mauritius in the Indian Ocean shows concentration of fishers in regions with lower catch rates. This contrasts with the predictions of the “fishing the line” hypothesis and the ideal free distribution (IFD) that fishers are likely to be attracted near the MPA with higher resource abundance.

Using the random utility model as the framework and the random parameter logit (RPL) model, the study attempts to explain spatial behaviour of fishers. Expected catch and catch variability are modelled using the Just and Pope (JP) production function. The study also estimates effort elasticities with respect to expected catch and catch variability and simulates the relocation of effort from area closure.

The paper concludes that higher catch does attract fishers but is a partial and very restrictive explanation of fishers' behaviour. The “fishing the line” hypothesis does hold to some extent, but it should not be taken for granted that rising catch rates in adjacent waters will increase fishing pressure. The paper concludes that factors such as catch variability, distance from homeport to fishing ground, potential physical risk and attitudes towards risk of fishers affect spatial behaviour of fishers and should be considered for the placement and size of MPAs. The study also finds that the responsiveness of effort to catch rates is lowest in areas which are already heavily fished and easily accessible.

The identification of fishing areas as complements (when fishing in one area increases fishing effort in another) and substitutes is valuable information for determining the placement and size of an MPA. A larger reserve is likely to have more displacement effect in this case than a smaller one. Therefore, a small or a network of a small reserve may be appropriate. The premise to select the site and size of the reserve is to avoid overconcentration of fishers in alternative fishing areas, which can be vulnerable to excessive fishing and unintended effects from fishers.

The paper contributes to an understanding of fishing behaviour and its impact on the configuration of marine reserves. It discusses the importance of effort elasticities to determine the placement and size of an MPA. Studies on this topic are very scanty in the Indian Ocean region. It also shows the application of location choice model, the RPL model and the JP production function in the fisheries sector for a small island.

In a country that is marred by an excessively high unemployment rate, there is a need for policymakers to prioritise entrepreneurship in South Africa. The study aims to explore the determinants of self-employment among the youth in South Africa and in the process answer the following question: Who are the self-employed youths in South Africa?

Different potential predictors of self-employment empirically used in the literature were used in this study. A probit regression model was used with the binary self-employment variable as the dependent variable and a host of independent variables. A nationally representative survey consisting of youths was used in the analysis.

The findings show that financial literacy increases the odds of being self-employed. Secondly, the odds of being self-employed increase with age as mature people are expected to have gathered enough networks and wisdom over the years. Thirdly, being male decreases the odds of being self-employed. When it comes to education, the only category that statistically increases the odds of being self-employed compared with no schooling is the tertiary level of education. The other educational levels are all statistically insignificant. From a policy perspective, the government should promote self-employment by investing in financial literacy as well as increasing access to tertiary education among disadvantaged groups.

The study is one of the first, to the best of the authors’ knowledge, to examine the characteristics of the self-employed using a nationally representative survey in South Africa.

Crisis services personnel are frequently deployed around the globe under highly demanding conditions. This raises the need to better understand the deployment process and more especially, sustainable reintegration after deployment. Despite recent research efforts, the study of the post-deployment stage, more specifically the reintegration process, remains fragmented and limited. To address these limitations, this review aims at (1) describing how reintegration is conceptualised and measured in the existing literature, (2) identifying what dimensions are associated with the reintegration process and (3) identifying what we know about the process of reintegration in terms of timing and phases.

Following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) protocol, the authors identified 5,859 documents across several scientific databases published between 1995 and 2021. Based on predefined eligibility criteria, 104 documents were yielded.

Research has primarily focused on descriptive studies of negative individual and interpersonal outcomes after deployment. However, this review indicates that reintegration is dynamic, multi-sector, multidimensional and dual. Each of its phases and dimensions is associated with distinct challenges.

To the authors’ knowledge, this is the first research that investigates reintegration among different crisis services and provides an integrative social-ecological framework that identifies the different dimensions and challenges of this process.

This paper aims to draw from the stereotype content model (SCM) to investigate the mediating role of country-triggered emotions on the relationship between country stereotypes and intentions to visit a country as well as the boundary conditions under which such mediation occurs.

Two-hundred and eighty-three consumers participated in a between-subjects, Web-based study conducted in Hungary. Participants were randomly exposed to one out of six countries that are among the most popular tourist destinations for Hungarian consumers. Moderated-mediation analysis was performed to test the research hypotheses.

Country stereotypes of competence and warmth positively influence country-related emotions of admiration which, subsequently, transfer to consumer intentions to visit the focal country as a tourism destination. This mediation is moderated by consumers’ extraversion, such that intentions to visit are greater for highly extraverted consumers.

Policymakers should take into consideration both the country stereotype and related emotions triggered by this stereotype when developing and promoting the country destination brand. Practitioners should also consider extraversion as a potential personality-based segmentation and targeting variable when communicating a country as a destination brand.

This study delineates the link between country stereotype and affective responses to this stereotype, thus further adding to our understanding of the role that emotions play in determining tourism behavior. It also highlights the role of the personality trait of extraversion as a moderating influence on the stereotype-emotions-visit intentions link.

This study aims to investigate the predictive technology acceptance models and their evolution in the tourism context. These predictive models make a knowledgeable decision about the possibility of future outcomes by analysing data. As futurists are interested in making a prediction about the likelihood of different behaviours over time, researchers of these predictive models have focussed on behaviour and predicting the intentions of users. This study proposes to demonstrate the revolution of these models and how are changed overtime. It also indicates the role of them in future studies.

By reviewing the predictive models and literature, this study looks in-depth in the process of alteration of these models.

This study explores the reasons of the evolution of predictive models and how they are changed. It shed light on the role of predictive models in future research and will suggest new directions for forthcoming studies.

One of the main limitations of this study is that as the world is currently struggling with COVID-19 and predictability of these models will be changed. As the future is disruptive, it cannot be concluded that how these models will be altered in future.

Role of predictive behavioural models of tourists is fundamentally crucial in assessing the performance of planners and marketers of tourism services in the future. It will also vastly helps the successful development of tourism sectors, and it has practical value for all tourism stakeholders.

Few studies have focussed on the evaluation of these models and their role in future research.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit.

This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination.

This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches.

Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research.

This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.