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This study investigates the impact of corporate social responsibility (CSR) on corporate innovation. We selected the listed nonfinancial firms of South Asian Economies. The sample of the study comprised a total of 426 listed manufacturing firms of South Asian Countries for period spans 10 years from 2012 to 2021. In this study, descriptive statistics, multicollinearity diagnostic tests, correlation analysis and two-step dynamic panel system generalized method of moments (GMM) were applied to analyze the data. CSR measured with three proxies' social indicators, environmental indicators, and CSR composite index of social and environmental indicators. However, corporate innovation is captured with number of citations received in a year and number of patents filed in the year. Overall, findings of the study using all measures of CSR shows that CSR significantly and positively related with corporate innovation. Our results find support for CSR-innovation view with all measures of CSR. The findings suggest that the current study is helpful for managers, regulators, policymakers, and researchers. For managers, the study helps them to make the CSR and innovation decision. The policymakers should take appropriate innovative decision while considering factors such as CSR. This study can also be extended by considering this study for developed and emerging economies sample.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

In recent years, environmental issues and resource depletion have posed significant challenges to firms and society. To address these environmental challenges, firms seek to build strategic alliances of green supply chain management (GSCM) with their supply chain partner. As the largest developing country in the Asia–Pacific region, China needs to take more responsibility for environmental protection, which requires more Chinese firms to participate in GSCM. Therefore, focusing on the issue of GSCM and innovation persistence in the context of an increasingly harsh ecological environment is essential.

To test the hypothesis, the authors perform an empirical analysis on a sample of 124 listed firms in China from 2014 to 2019. The results are robust to a battery of robustness analyses the authors performed to take care of endogeneity.

Empirical results indicate that GSCM can promote innovation persistence and both market environment turbulence and technology environment turbulence have a positive moderating effect on the relationship between the two. Mechanism tests show that GSCM can improve innovation efficiency, ensure innovation quality and alleviate financing constraints, thus promoting the innovation persistence of firms.

This study can provide a theoretical basis for the country to promote GSCM orientation, raise firms' awareness of the value of GSCM, convey the significance of GSCM to investors, influence firms' investment decisions and give experience to other developing countries.

This paper reviews recent research on the expected economic effects of developing artificial intelligence (AI) through a survey of the latest publications, in particular papers and reports issued by academics, consulting companies and think tanks.

Our paper represents a point of view on AI and its impact on the global economy. It represents a descriptive analysis of the AI phenomenon.

AI represents a driver of productivity and economic growth. It can increase efficiency and significantly improve the decision-making process by analyzing large amounts of data, yet at the same time it creates equally serious risks of job market polarization, rising inequality, structural unemployment and the emergence of new undesirable industrial structures.

This paper presents itself as a building block for further research by introducing the two main factors in the production function (Cobb-Douglas): labor and capital. Indeed, Zeira (1998) and Aghion, Jones and Jones (2017) suggested that AI can stimulate growth by replacing labor, which is a limited resource, with capital, an unlimited resource, both for the production of goods, services and ideas.

Our study contributes to the previous literature and presents a descriptive analysis of the impact of AI on technological development, economic growth and employment.

Performance framework (PF) is a well-established practice to measure innovation performance and identify improvement opportunities. However, whether PFs academic research are applicable to companies remains unclear, as well as their support in the definition of improvement actions. This study aims to present the implementation and assessment of a new and updated PF proposed in previous research in a real industrial context.

The PF was implemented through an in-depth case study carried out in a European machinery manufacturer and further assessed by practitioners.

The results indicate that the PF enabled the creation of a multidimensional view of the innovation performance and the definition of improvement projects in the company. Additionally, the findings also reveal an overall positive assessment of the PF by senior managers who work with the innovation process.

As a case study, this research is inherently limited in the extent to which results can be generalised. Thus, the analyses are reductive and rationalising. Future research is needed to assess the replicability of the PF.

The study's practical contribution is based on the combination of insights and steps that provide a straightforward and actionable approach for the company to improve performance.

This study aims to advance the importance of implementing the new and updated PF after its proposition, which is often overlooked in preceding research. Furthermore, the assessment of the PF also enables to infer its value to the company's employees.

As a consequence of the proposal of the Carbon Neutral and Carbon Peak policy in 2020, the Chinese Government is paying more attention to developing sustainability performance. This study aims to assess the direct influence of country-level and corporate anti-corruption measures on environmental, social and governance (ESG) and its three dimensions, besides ascertaining the moderating role of firm size.

This study used the system generalized method of moments on a sample of 820 Chinese listed firms from 2012 to 2021.

The findings show that country-level and corporate corruption negatively affect ESG performance. Corporate anti-corruption measures have a more pronounced positive influence on the sustainability performance of small firms than large firms due to the limited resources, lower political position and weaker refusal power of small firms.

The study has great implications for governments, corporate boards and ESG rating agencies. Government and corporate boards should mitigate the risks of country-level and corporate corruption to attain sustainable development goals. Rating agencies should add country-level and corporate corruption into the ESG evaluation system.

Some empirical results have proven that anti-corruption measures help reduce the emission of carbon dioxide, but few evidence shows how country-level and corporate corruption affect ESG and its three dimensions.

The integration of sustainability, performance measurement and new product development (NPD) is key for aligning environmental and social objectives with business strategies. While previous research has initiated proposals for integrating sustainability into NPD or incorporating sustainability into corporate measurement systems, there is a notable deficiency in studies that comprehensively integrate these three perspectives. In this sense, this study proposes a performance framework (PF) to integrate sustainability performance indicators (PIs) into the measurement system considering the company’s NPD phases.

The PF was developed through a literature review and action research (AR). This resulting PF was positively evaluated by the practitioners in the company.

First, the review enabled the synthesis of an initial conceptual PF with 188 sustainability PIs and a five-step procedure. Then, the empirical results of the AR led to a new PF that presents the systematisation of the PIs database and a practice-based seven-stage approach.

This action-oriented research limits the extent to which this study’s findings can be generalised. Future research should apply the PF in different research designs to produce managerially relevant knowledge.

This PF may provide managers with actionable knowledge that best supports the measurement system integration with sustainability PIs considering the NPD phases.

Integrating sustainability, performance measurement and the NPD has been recognised as critical for supporting decision-making concerning the impact of processes and products. Compared with previous frameworks, the proposed PF extends the existing literature by introducing a systematised PIs database and a novel procedure for integrating sustainability measurement throughout the NDP.

This paper aims to explore how the owners of less competitive micro-firms (MFs) perceive the “crisis–innovation–change management” triangle. It examines whether their understanding of these overarching entrepreneurship theory principles is inadequate compared to the relevant scientific literature.

This qualitative analysis follows principles based on the inductive method and grounded theory, thickly describing the results from research conducted in a sample of 38 tertiary-sector MFs in the Eastern Macedonia and Thrace region – one of the least developed and competitive areas across Europe. It triangulates the data with 11 respective small firms.

MF owners perceive the crisis as an ostensibly exogenous phenomenon, innovation as something quasi-unattainable – although vaguely significant – and change management as a relatively unknown process. This understanding lies somewhat distant from the extant literature that examines the structural nature of crises, the innovational power to exit profound restructurings and the rebalancing requisite for building new overall organizational methods to survive this internal–external transformation. In essence, the triangle crisis–innovation–change management is a blind spot for the examined MF owners as they ignore its significance as an adaptation mechanism – contrary to several direct competitors.

Based on the reluctance of these individuals to cultivate their systematic business knowledge, it seems unrealistic that they would seek to pay the necessary high price for business consulting in the future. An ideal solution would be to build public entrepreneurship clinics to provide these less dynamic and adaptable organizations with free preliminary or in-depth counseling. The Institute of Local Development-Innovation could aim to provide free consulting services to reinforce organizational physiology by coordinating different socioeconomic actors.

To the best of our knowledge, this empirical research is one of the first to test the comprehension of weaker MFs – less competitive and developed in organizational terms – to the triangle crisis–innovation–change management.

Open innovation (OI), by now one of the major concepts for the analysis of innovation, is seen as a methodology for collaboratively designing and implementing solutions by engaging stakeholders in an iterative and inclusive service design process. This paper aims to empirically investigate OI capacities, defined as a cooperative, knowledge-sharing innovation ecosystem, and to explore how it can lead to improved performance of firms in Central and Eastern European (CEE) and Southeastern European (SEE) countries.

The study builds on the World Bank/European Bank for Reconstruction and Development (EBRD’s) Business Environment Enterprise Performance Survey (BEEPS) dataset for 2009, 2013 and 2019. Primarily, the research model was estimated using log-transformed ordinary least squares (OLS). Taking into consideration that this method might produce substantial bias, yielding misleading inferences, this study is fitting Poisson pseudo maximum likelihood estimators with robust standard errors and instrumental variable/generalized method of moments estimation (IV/GMM) approach for comparative results. Secondarily, the research model was tested using structural equation modelling (SEM) to investigate the relationship between five OI capacities and firm performance.

The findings indicate that there is a significant positive relationship between most OI capacities and firm performance, except for innovation, which did not show a statistically significant relationship with firm performance. Specifically, research and development (R&D), knowledge and coopetition are statistically significant and positively associated with firm performance, whereas transformation is statistically significant but negatively associated with firm performance. The IV/GMM estimations’ findings support the view that the firm performance is significantly affected by OI capacities, together with some control variables such as size, age, foreign ownership and year dummy to have a significant impact on firm performance.

This paper fills an identified gap in the literature by investigating the impact of OI on firm performance executed in the specific CEE and SEE country context.