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This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complimentary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

Just transition is a fundamental concept for supply chain management but neither discipline pays attention to the other and little is known about how supply chains can be orchestrated as socioecological systems to manage these transitions. Building from a wide range of just transition examples, this paper explores just transition to understand how to move beyond instrumental supply chain practices to supply chains functioning in harmony with the planet and its people.

Building from a systematic review of 72 papers, the paper identifies just transition examples while interpreting them through the theoretical lens of supply chain management, providing valuable insights to help research and practice understand how to achieve low-carbon economies through supply chain management in environmentally and socially just ways.

The paper defines, elaborates, and extends the just transition construct by developing a transition taxonomy with two key dimensions. The purpose dimension (profit or shared outcomes) and the governance dimension (government-/industry-led versus civil society-involved), generating four transition archetypes. Most transitions projects are framed around the Euro- and US-centric, capitalist standards of development, leading to coloniality as well as economic and cultural depletion of communities. Framing just transition in accordance with context-specific plural values, the paper provides an alternative perspective to the extractive transition concept. This can guide supply chain management to decarbonise economies and societies by considering the rights of nature, communities and individuals.

Introducing just transition into the supply chain management domain, this paper unifies the various conceptualisations of just transition into a holistic understanding, providing a new foundation for supply chain management research.

The majority of Malaysian firms are small and medium-sized enterprises (SMEs), and the hospitality industry is no exception. However, a study on environmental management systems (EMS) reveals that relatively few studies have observed EMS implementation in small and medium-sized enterprises hotels (SMEHs). Hence, this study aims to determine the link between institutional influences and mediating effects of top managers' perceived benefits toward EMS implementation by Malaysian SMEHs.

The results of a questionnaire survey of 252 SMEHs managerial-level professionals using Smart-PLS software provide some explanation for the marginal action taken by these SMEHs to improve their environmental performance.

Based on the findings, five variables might stimulate the implementation of an EMS: regulatory influences, customer influences, competitor influences, employee influences and manager attributes influences.

This study significantly advances understanding of EMS and SMEHs, offering a replicable research framework applicable across industries and countries. Scholars can leverage the framework for further exploration, while managers should recognize institutional influences on EMS implementation.

Given that this study is one of the few that investigates the institutional influences and perceived benefits of EMS implementation, it may provide valuable information for future research on the hospitality industry and the SMEHs among researchers and practitioners.

Although strengths use support (SUS) has been shown to facilitate employee strengths use and work engagement, little is known about how senior managers’ SUS affects middle managers’ SUS. The purpose of the present research was to examine the trickle-down effect of SUS from superiors on SUS for subordinates.

A two-wave questionnaire survey was conducted to collect data from middle managers (n = 228) at a global manufacturing firm in Japan.

The results of structural equation modeling indicated that (1) SUS from superiors indirectly promoted SUS for subordinates mediated through middle managers’ strength use, and (2) SUS from superiors indirectly promoted SUS for subordinates mediated through middle managers’ strength use, and subsequently through their work engagement.

As the respondents were middle-level managers at a manufacturing firm in Japan and were all Japanese nationals, indigenous culture and traditional work mentality may have affected the results.

To create a supportive learning culture in an organization, human resource (HR) managers need to encourage senior-level managers to provide SUS for middle managers through HR systems such as training, appraisal, and survey feedback.

This study may be the first to clarify how SUS from superiors is linked to SUS for subordinates by identifying the mediating effects of strength use and work engagement, based on the Job-Demand Resources model, the Social Cognitive theory, and the trickle-down effect.

The study investigates the comparative efficacy of the culturo-techno-contextual approach (CTCA) and the lecture method in students’ understanding of the human resource management (HRM) curriculum in Ghana.

A quasi-experimental design is employed to gather data from 245 4th-year undergraduate students studying HRM at a Ghanaian public university. The experimental group with a population of 115 students was taught with CTCA, whilst the control group with a population of 130 students was taught using the lecture method. The data was collected using the HRM achievement test (HRMAT). The data were analysed using the descriptive analysis of covariance technique with pre-test scores added as a covariate.

The findings reveal that the experimental group significantly outperformed the control group in the study of HRM, affirming the effectiveness of the CTCA over the lecture method.

This study is novel because it is the first paper to apply the CTCA to the study of HRM in the Ghanaian higher education space. It will, therefore, benefit HRM education in the country when educational stakeholders adopt a sequential and methodical approach to teaching and learning HRM using the CTCA.

As brands progressively become instruments for consumers to advocate for social change, many feel pressure to engage in social purpose branding (SPB) through addressing social issues. In a rush to remain socially relevant, brands have approached SPB differently; some genuinely intend to advance the social issue, while some intend to capitalise on social movements to mobilise the brand. This paper aims to explain these differences by theoretically outlining various approaches to SPB.

This mixed method paper draws on theory, interviews with marketing practitioners, and practical exemplars to present a typology of SPB approaches. 

Using institutional logics theory, SPB is categorised into four approaches: social purpose-driving, social purpose-driven, social purpose-aligning and social purpose-washing.

The typological framework for SPB advances this domain to outline effective and ineffective ways for brands to engage with social issues. A detailed agenda for further research is provided to guide ongoing SPB research. 

The typology presented reduces complexity and helps marketers understand the different approaches to engaging with a social issue. Given the growing intertwinement of brands and social issues, this research is essential for brands seeking to advance a social issue and remain relevant.

This paper offers a novel conceptualisation of SPB by defining it, identifying a framework of its characteristics, and detailing four SPB approaches. 

Food supply chain resilience is a critical aspect in ensuring the continuous and reliable flow of food, particularly in the face of disruptions. This study aims to address specific gaps in the existing literature by conducting a bibliometric analysis. The primary objective is to identify key areas of concern and lacunae related to disruptions and resilience within the food supply chain. The study also strives to contribute to the field by developing a comprehensive framework that evaluates the factors influencing resilience. Furthermore, the research intends to propose effective strategies for mitigating and recovering from disruptions, emphasizing the urgency of these measures in light of identified gaps in the current body of literature.

To achieve these objectives, the authors extracted the most relevant papers from Scopus and Web of Science (WoS) databases. The analysis parameters included a comprehensive review of current food supply chain practices and an exploration of trending research topics, such as sustainability, adaptability, circular economy and agility. Notably, the study recognized the pervasive impact of COVID-19 on food supply chain disruptions, with a high occurrence in the literature. Using advanced analytics tools like VOSviewer and Biblioshiny, the research delved into the role of modern technologies, including Industry 4.0, the Internet of Things (IoT), artificial intelligence (AI), machine learning (ML) and blockchain in addressing disruptions and enhancing resilience.

The research reveals a significant impact of the COVID-19 pandemic on food supply chain disruptions, underscoring the critical need for strategies to bolster resilience. Notably, the study identifies the pivotal role of modern technologies (Industry 4.0, IoT, AI, ML and blockchain) in mitigating disruptions and enhancing resilience in the food supply chain. The bibliometric analysis conducted through VOSviewer and Biblioshiny provides valuable insights into research trends and focal areas within the literature.

The observed importance of Industry 4.0, IoT, AI, ML and blockchain implies a practical need for integrating these technologies into food supply chain operations. Moreover, the paper discusses strategies for reducing the impact caused by disruptions, providing practical guidance for resilience planning in food supply chains. Researchers can leverage the findings to direct future efforts toward areas with identified gaps and opportunities, fostering advancements in the field and offering practical insights for real-world applications.

By amalgamating insights from bibliometric analysis and the developed framework, this study contributes to a holistic understanding of the challenges and opportunities in fortifying the resilience of the food supply chain. The identified factors and strategies offer valuable insights for researchers and practitioners seeking to address disruptions in food supply chains. The study’s unique contribution lies in bridging theoretical perspectives with practical applications, enhancing the relevance of business-to-business/industrial supply chain theories.

This study examines how the introduction of mobile money transfers, while making it efficient and convenient to access funds, has affected rural households’ savings behavior and the banking sector.

This study utilizes Fiji’s most recent agricultural census data to model the agricultural household’s saving decision. The study estimates an probit model to examine rural households' savings behavior. Furthermore, it utilizes time series secondary data to examine how funds transfer has been channeled to rural households in Fiji.

Firstly, the results demonstrate that with the mobile money transfer platform launch, the banking sector has lost substantial money previously used to pass through its system, thus losing service fees and interest income. Furthermore, the findings demonstrate that those using mobile wallet platforms to receive money are more likely not to have a savings account with the bank. Noting the cultural systems and social settings of the native households and the ease of payments via the mobile platform, they tend to spend more on consumption rather than saving, thus making these households more vulnerable during shocks such as natural disasters.

While mobile money transfer is hailed as a revolution, no research has yet picked up the downside to it, that of undermining the very effort by policymakers to get low-income rural households to save. Secondly, this study also highlights how mobile money transfer deprives the banking system of a significant transfer fee income and a source of funds to pool and lend to earn interest income. Furthermore, this study brings to the forefront a dichotomy about how a rural indigenous community sees the welfare and prosperity of their community much differently than what economics textbooks portray.

This study aims to investigate the level of online sustainability disclosure provided by international universities during the COVID-19 pandemic. The ultimate goal is to identify the factors influencing the amount of sustainability information these universities disclose through their websites.

This study conducts a manual content analysis to measure the extent to which a sample of 100 international universities disseminate information on sustainability and COVID-19 issues via the web. A multiple regression analysis is performed to test the research hypotheses.

The findings confirm that universities worldwide leverage the potential of websites to convey sustainability information beneficial for stakeholders and society. Moreover, while board gender diversity positively affects the level of online sustainability disclosure, board size exerts a negative effect. Furthermore, university size, internet visibility and ranking position have no significant impact on the amount of online sustainability information provided by international universities.

To the best of the authors’ knowledge, this is the first study that provides insight into the possible determinants of universities’ online sustainability reporting during COVID-19. This study extends prior research mainly conducted in single countries by providing data on the sustainability disclosure level of universities in different geographical regions. Empirical findings also support policymakers’ global action in the past decade to increase the role of women in leadership and governing positions.

The purpose of this paper is to show the spatial extent and growth of tourism and its likely patterns as past forces of change are replaced by new pressures to reduce climate change and meet new definitions of success.

The approach involves a review of changes that have occurred over the Horizon period with a focus on the spatial spread and development of tourism, using and based on a literature review, past research and personal experience. Likely new developments are identified based on the expected result of influences including climate change mitigation and altered understandings of what is meant by success in tourism.

Much of the spatial change in tourism has been evolutionary rather than revolutionary, but in the future, restrictive forces external to tourism may change travel patterns with severe effects on long haul travel and a change in travel mode.

The research focus needs to produce effective measures of success as understood by all stakeholders in tourist destinations. Alternative destinations will need to replace those long haul destinations no longer available and research needs to refocus on managing rather than solely attracting visitors.

Long haul destinations will lose market share, destinations will change goals to satisfaction for stakeholders and travel modes will change to lower emission generators.

Destination choice will be reduced, transport modes may be limited and tourism closer to home will become the norm.

A general overview of this type has not been presented before.

揭示旅游业的空间范围和增长及其可能改变的模式, 因为以往的变化驱动力被减少气候变化的新压力并满足成功的新定义所取代。

由于缓解气候变化等影响和对旅游业成功含义的理解的改变而可能出现的一些新发展。本文基于文献综述、过去的研究和个人经验, 对综述期间发生的变化进行梳理, 重点关注旅游的空间扩散和发展。

过去, 旅游的很多空间变化是渐进式的, 而不是革命性的。但在未来, 旅游外部的限制性力量可能会改变旅行模式, 对长途旅行和旅行方式的变化产生严重影响。

研究重点需要产生为旅游目的地所有利益相关者所理解的, 有效的对于成功的衡量标准。替代性目的地将取代那些不可用的长途目的地。研究需要重新关注旅游业管理, 而不仅仅是吸引游客。

长途目的地将失去市场份额, 目的地将改变目标以满足利益相关者, 旅行模式将转变为低排放模式。

目的地的选择性将会减少, 交通方式可能会受到限制, 离家更近的旅游将成为常态。

这种类型的一般性概述以前没有研究过。

Mostrar la extensión espacial y el crecimiento del turismo y su probable patrón alterado a medida que las fuerzas de cambio del pasado son sustituidas por nuevas presiones para reducir el cambio climático y satisfacer nuevas definiciones de éxito.

Una revisión de los cambios que se han producido durante el periodo Horizonte, centrándose en la extensión espacial y el desarrollo del turismo, basándose en la revisión bibliográfica, la investigación previa y la experiencia personal, y los posibles nuevos desarrollos como resultado de antecedentes, incluyendo la mitigación del cambio climático y la alteración de la comprensión de lo que se entiende por éxito en el turismo.

Gran parte del cambio espacial en el turismo ha sido evolutivo más que revolucionario, pero, en el futuro, fuerzas restrictivas externas al turismo pueden cambiar los patrones de viaje con graves efectos en los viajes de larga distancia y un cambio en el modo de viajar.

El enfoque de la investigación necesita producir medidas efectivas de éxito tal y como las entienden todas las partes interesadas en los destinos turísticos. Los destinos alternativos tendrán que sustituir a los destinos de larga distancia que ya no estén disponibles y la investigación debe volver a centrarse en la gestión en lugar de únicamente en atraer visitantes.

Los destinos de larga distancia perderán cuota de mercado, los destinos cambiarán sus objetivos por la satisfacción de las partes interesadas y los modos de viaje cambiarán a generadores de menos emisiones.

Se reducirá la oferta de destinos, los modos de transporte pueden verse limitados y el turismo más cercano se convertirá en la norma.

No se había presentado antes una revisión general con este enfoque.