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Food sector supply chains have significant negative environmental impacts, including the expansion of global food commodity production, which is driving tropical deforestation – a major climate and biodiversity problem. Innovative supply chain monitoring services promise to address such impacts. Legislation also designates “forest-risk commodities”, demanding supply chain due diligence of their provenance. But such data alone does not produce change. This study investigates how theory in performance measurement and management (PMM) can combine with sustainable supply chain management (SSCM) and decision theory (DT) via case study research that addresses paradoxes of simplicity and complexity.

Given existing relevant theory but the nascent nature of the topic, theory elaboration via abductive case study research is conducted. Data collection involves interviews and participatory design workshops with supply chain actors across two supply chains (coffee and soy), exploring the potential opportunities and challenges of new deforestation monitoring services for food supply chains.

Two archetypal food supply chain structures (short food supply chains with high transparency and direct links between farmer and consumer and complex food supply chains with highly disaggregated and opaque links) provide a dichotomy akin to the known/unknown, structured/unstructured contexts in DT, enabling novel theoretical elaboration of the performance alignment matrix model in PMM, resulting in implications for practice and a future research agenda.

The novel conceptual synthesis of PMM, SSCM and DT highlights the importance of context specificity in developing PMM tools for SSCM and the challenge of achieving the general solutions needed to ensure that PMM, paradoxically, is both flexible to client needs and capable of replicable application to deliver economies of scale. To advance understanding of these paradoxes to develop network-level PMM systems to address deforestation impacts of food supply chains and respond to legislation, a future research agenda is presented.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

This paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined by CSRD scholars during 2010 and 2020. The authors provide suggestions for a future research agenda in this domain.

The authors' systematic literature review (SLR) uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to extract CSRD studies. The authors filter collected articles against quality and relevancy criteria and finally review 175 published articles.

A theme analysis identifies and structures the many themes related to CSRD. The authors discuss the drivers of CSRD and reveal the consequences companies face after CSRD. The authors also provide a comprehensive CSRD discussion in the context of developed and developing economies. CSR communication is also identified as a tool for decoupling and recoupling.

The identified themes provide a thorough illustration of CSRD literature for new CSRD scholars. The authors also provide suggestions for future research, such as examining country-level policy-making and implications of CSRD variance and identifying cultural and economic hurdles to achieving core CSR purposes.

Policymakers and scholars may adopt the approach that CSRD is a misreporting of information similar to accounting fraud. This is particularly relevant given that an increasing number of CSRD scandals indicate that the purpose of bringing change through corporate CSR has not been adopted well by corporations.

The authors' study offers a comprehensive literature review for the period of 2010–2020. The studies identified are structured into meaningful themes which can provide groundwork for future researchers.

This paper considers the exhibition: UnDoing. This research-through-curation project examined interactions within existing spaces and situations. This established links between the selected exhibits, the gallery, the city and with the continuum of the previous exhibition.

Carefully selected architects, designers and artists were invited to contribute—those who pursued a contextual approach; whose practice explored the way buildings, places and artefacts are reused, reinterpreted and remembered.

Through the act of curation, this research uncovered a series of different approaches to constructed sites and existing buildings, from layered juxtaposition, the refusal to undo, to interventions of new elements within architectural works.

Curation offered the opportunity to consider works of architecture and of art through the same lens, for direct comparisons to be made and the influence of one upon the other to be comprehended.

The examination processes the architect employs is similar to that of the artist; the development of an understanding of place, and from this synthesis, creative interpretation. However, despite the similarities in the starting position, the elucidation developed by the artist can be vastly different to that of the architect.

The juxtaposition and new classifications created by the exhibition encouraged visitors to look at art, architecture and the city in a different way; to grasp the direct link between the different subjects; and the possibilities created.

The two driving factors for UnDoing were places of previous occupation and the city of Manchester. The qualities of surrounding constructed environment combined were combined with attitudes towards existing structures and places.

The workforce upon which the construction industry relies, known as human resources (HRs), faces challenges such as poor management, inadequate implementation of human resource management practices (HRMPs) and psychosocial issues. This study aims to identify and assess the impact of emotional intelligence (EI) attributes on the implementation of HRMPs in the Nigerian construction industry (NCI) to enhance business performance as well as the performance and productivity of HRs.

A mixed-methods research design combining qualitative and quantitative approaches was used to gather expert perspectives on specific EI attributes. Data analysis involved the use of interquartile deviation, median, standard deviation, mean, Cronbach’s alpha and exploratory factor analysis (EFA).

The study identified 12 EI attributes that influenced HRMPs implementation, with 1 attribute having a very high impact (9.00–10.00) and 11 scoring high impact (7.00–8.99). Further analysis using EFA resulted in the identification of two major attribute clusters: “team relationship” and “self-management”.

These findings have significant implications for construction professionals, HRs and policymakers, as they address the challenges faced by construction stakeholders in terms of physical and mental well-being, which can affect their emotions while carrying out construction activities. Construction organizations should consider incorporating support systems into their policies to influence HRMPs implementation in the workplace.

The study provides valuable insights for developing nations such as Nigeria regarding the essential EI attributes for successful HRMPs implementation.

The development of project managers and leadership has been highlighted as crucial for improving project success and performance, resulting in a rise of interest in project leadership research over the last two decades. While several qualitative reviews have been conducted, there have been limited quantitative and systematic reviews on project leadership. This study fills this gap by portraying the knowledge landscape and tracking the evolution of project leadership research from 1998 to 2022 through bibliometric approaches.

Based on 816 records, including 793 articles extracted and selected from the Web of Science database and specific journals, and 23 articles selected from three non-SCI/SSCI indexed journals, the authors used CiteSpace and bibliometrix R-package to depict visualizations of the trajectory of co-cited references, the landscape of co-occurred keywords and emerging trends in project leadership via reference co-citation analysis, keyword co-occurrence analysis and thematic mapping.

The bibliometric analyses enabled the authors to understand the conceptual aspects of project leadership and its theoretical background. Three stages of the intellectual bases were identified and tracked: the infancy phase (1998–2007), the growth phase (2008–2014) and the new development phase (2015–2022). The results of keyword co-occurrence analysis indicated that the research focus evolved from investigating traits and competences to examining the effects of traditional leadership behaviors, and then considering context-specific leadership. The findings of thematic mapping and theoretical interpretation illustrate the potential directions of the competence comparison, new and appropriate leadership, and the interaction between leadership and context.

This study advanced the field by providing a systematic review of project leadership, developing potential future directions for project leadership research and providing practical implications for career development and training.

The objective of this work is to identify the strategies of digitalization embraced by the European Capitals of Culture 2020 (ECoC) in replying to the limitations due to COVID-19 emergence and to understand how DT have impacted in terms of resilience and innovation. This study aims to provide a contribution at the understanding of the effects and benefits of the digitalization in supporting the reorganization of the cultural projects of ECoC 2020 in replying to the COVID-19.

This paper is based on an exploratory multiple case study methodology. As a suitable investigative tool for the analysis of a contemporary phenomenon in their natural settings, case study methodology allows to integrate evidences resulting from multiple sources (Yin, 2006, 2008; Eisenhardt, 1989). Data collection, monitoring and analysis rely on the combination of Web-based desk analysis and social big data analytics. The integration of such sources has been addressed towards the investigation of the strategies of digitalization undertaken by the two ECoC cities, Galway in Ireland and Rijeka in Croatia, respectively.

Evidences in terms re-organization of the cultural projects, digitalization of the tourist experiences, commitment of local communities and visitors have been derived from the study while the cross comparison of the two cases has allowed to identify common and specific patterns.

The paper presents some limitations. Firstly, the methodological approach as well as the nature of data collected suggest the need of future investigation with the inclusion of a larger sample of ECoCs and the inclusions of quantitative date related to trends of online cultural experiences and travel data. Secondly, the theoretical perspective of digitalization used in this study can be accompanied by other perspectives such as innovation and resilience capabilities of an ECoC.

This study contributes to the academic literature by providing a better understanding of the level of resilience generated vis-à-vis the COVID-19 pandemic and the role of DT in promoting participation in culture and implementing cultural initiatives of ECoCs. However, despite the relevance of the topic, the attention from the academic literature on the topic of digitalization in cultural and creative industries is still limited. Moreover, even more limited is the knowledge about the effects of DT and if their opportunities are actually transformed in positive outcomes.

Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.

The determinant analysis examines the factors that contribute to the increasing cumulative level of franking credit balances. Value relevance studies explore whether franking credit balances are priced in the market.

The results provide strong evidence of a size effect that the level of franking credit balances increases with firm size and weak evidence of an international focus effect that the level of franking credit balances increases with international ownership. They also find an individual dividend clientele effect that the level of franking credit balances decreases with individual ownership. They find significant evidence that franking credit balances are priced in the market. One dollar of franking credit is worth 1.4 dollars in firm value. That franking balances are capitalized at more than their face value suggests that franking credits signal firms' future dividend policy. They also find that the market valuation of franking balances increases with firm size but decreases with international focus.

This study provides direct evidence that franking credit balances are capitalized into equity prices. In the determinant analysis, this paper improves Heaney's (2009) model by using the percentage of international ownership as the proxy of international focus, thus addressing the limitation of his measure. In the value relevance tests, the study uses a modified model that includes log-transformation to reduce the skewness of variables based on Tanza's (2014) value relevance model. Moreover, the study suggests that the market valuation of franking credit balances increases with firm size, which contradicts Heaney's (2009) findings.

The online health community's success depends on doctors' active participation, so it is essential to understand the factors that affect doctors' knowledge contribution behavior in the online health communities. From the perspective of peer effect, this paper discusses the influence of focal doctors' peers on focal doctors' knowledge contribution behavior and the mechanism behind it. This paper aims to solve these problems.

Empirical data of 1,938 doctors were collected from a Chinese online health community, and propensity score matching and ordinary least squares were employed to verify the proposed theoretical model.

The results show that the presence of focal doctors' peers in online health communities has a positive effect on the knowledge contribution behavior of focal doctors, and the economic returns and social returns of focal doctors' peers have a significant mediating effect.

This paper discusses focal doctors' knowledge contribution behavior from the perspective of peer effect. It enhances the understanding of focal doctors' behavior in the online health communities by exploring the mediating role of their peers' economic and social returns. The results of this paper extend the research in the field of peer effect and online health and provide management implications and suggestions for online health platforms and doctors.

This paper aims to examine the impact of bank’s capital buffer on return on equity (ROE) in the context of Islamic and conventional banks in GCC countries.

The authors collect data from 83 commercial banks comprising of 49 conventional banks and 34 Islamic banks for the period 2010–2019. The final data set comprises of 744 bank-year observations. The authors apply generalized methods of moments estimation technique and panel least square to analyze the data.

The authors document that Tier-1 capital, total regulatory capital (TRC) and equity to asset ratio (EAR) negatively affect banks’ ROE. However, the impact disappears for conventional banks and sustains for Islamic banks if these two clusters of banks are treated separately. Furthermore, the negative impact of equity capital on earning is more pronounced for large and listed commercial banks.

Findings of this research imply that Islamic banks in GCC countries has scope to manage equity capital more efficiently. Hence, they should concentrate on using banks equity wisely to successfully compete with the conventional banks.

Since the global financial crisis of 2009, Islamic banks of GCC countries have been reporting lower ROE compared to their conventional counterparts. On the other hand, Islamic banks maintain higher level of Tier-1 capital, TRC and EAR. This evidence hypothetically suggests that Islamic banks are overly cautious in managing their capital buffer that results in lower ROE. To the best of the author’s/authors’ knowledge, no other study in the literature tests this hypothesis in the GCC context.