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The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore the factors that influence the information-control behavior of ESN users when continuously sharing information.

This study specifies the information-control behaviors in the “wall posts” channel and applies communication privacy management (CPM) theory to analyze the effects of the individual-specific factor (disposition to value information), context-specific factors (work-relatedness and information richness) and risk-benefit ratio (public benefit and public risk). Data on actual information-control behaviors extracted from ESN logs are examined using multilevel mixed-effects logistic regression analysis.

The study's findings show the direct effects of the individual-specific factor, context-specific factors and risk-benefit ratio, highlighting interactions between the individual motivation factor and ESN context factors.

This study reshapes the relationship of CPM theory boundary rules in the ESN context, extending information-control research and providing insights into ESNs' information-control practices.

First-line leaders across the emergency services are instrumental in leading the development of a workforce fit to face current and future challenges. As such in addition to utilising their specific craft, leaders need to be equipped to understand and apply evidence-based practices. With a focus on first-line leadership in policing, this paper will have both national and international resonance for those organisations attempting to embed an evidence-based culture.

The paper utilises a review of literature to develop a viewpoint identifying challenges and benefits of the adoption of evidence-based policing (EBP) by first-line leaders.

First-line leaders, whether police officers, police staff or volunteers, require opportunities to develop their own knowledge, understanding and skills of applying EBP in the workplace. Acknowledging challenges exist in the widespread adoption of EBP, such learning, at the appropriate educational level, will enable leaders to effectively champion the adoption of EBP, informing both their own decision-making and professional practices as well as those across their teams.

The first-line leader role is highly influential, as such, it is essential that these leaders develop their knowledge, understanding and application of EBP in the workplace in order to lead the expected cultural change.

This paper provides a current framework for the understanding of the context and potential impact of educationally levelled formal leadership learning required to champion the broad adoption of EBP across policing.

The role of family business staffing practices in their ultimate success remains largely unknown. The purpose of this paper is to test the notion that firms with greater family essence manifest their commitment by leveraging referrals as a recruitment source, which in turn is associated with higher performance. The hypothesized model posits that reduced agency costs from hiring through owner referral utilization (ORU) provide high-family essence firms with stronger performance.

The study draws upon a sample of 194 small and medium-sized family business owners.

Findings from OLS regression and the PROCESS model in SPSS support the hypothesis that recruiting nonfamily employees from referrals helps lessen agency conflicts and serves as an intervening mechanism in the relationship between family firm essence and firm performance.

This study draws on agency theory to shed light on how family firms successfully bring nonfamily employees into the fold despite their human resource limitations. The results extend theory on family businesses by demonstrating that those with higher degrees of family essence are more likely to attract applicants via ORU. Leveraging this recruiting practice allows family businesses to hire nonfamily employees who share the values and goals of the family firm, thus lowering agency costs and fostering higher performance. More broadly, the findings offer insight into the role of staffing practices in family firm success.

This study aims to assess service quality in sport child camps among both participants and parents and its effects on satisfaction and behavioural intentions.

Data were collected from participants (n = 258) and parents (n = 226) of a sport child camp. A confirmatory factor analysis analysed the psychometric properties of the constructs, and a subsequent structural equation model examined the effects of service quality on satisfaction and behavioural intentions.

The results indicate a multi-dimensional construct of service quality that influences satisfaction and behavioural intentions differently among parents and participants. For participants, Service Failures and Recovery, Safety and Food influenced satisfaction, while Service Failures and Recovery and Fun influenced Behavioural Intentions. For parents, Management Commitment to Service Quality, Staff, Food and Contact with Physical Environmental influenced satisfaction, while Management Commitment to Service Quality and Staff influenced Behavioural intentions.

Both parents and participants' perceptions of service quality in sport child camps were captured and its effects on satisfaction and behavioural intentions. The study provides sport child camp managers with critical information about service delivery and its outcomes among the two key consumers (participants and parents).

This study offers new ideas to advance knowledge on sport child camps by capturing the perceptions of two key stakeholders and providing useful insights into how different attributes of service quality influence the levels of satisfaction and behavioural intentions among parents and participants.

This study aims to determine the effect of bank ownership on the credit risk of Indonesian Islamic local banks (ILBs).

This study uses the system generalized method of moments (GMM) estimation technique with a sample of 155 Islamic local banks in Indonesia from 2012 to 2019.

The results show that commissioner board (D.COW) ownership has a negative effect on credit risk. This indicates that an increase in the number of shares of Islamic local banks owned by the commissioner board reduces credit risk. On the other hand, government ownership (D.GOW), the Sharia supervisory board (D.SOW) and the director board (D.DOW) do not affect credit risk.

The government, Sharia supervisory board and director board need opportunities to easily own more Islamic local bank shares. Therefore, the provisions regarding the share ownership rights of the government, Sharia supervisory board and director board need to be improved to increase their role in reducing credit risk.

Previous researchers have not studied the effect of government ownership, the commissioner board, the Sharia supervisory board and the ownership of directors on credit risk at the ILB in Indonesia.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

This study aims to explore how university language students evaluate different sustainability themes and examine the overall relevance of ecological, social, cultural and economic sustainability dimensions in language education.

A questionnaire was designed to study Finnish university language students’ (n = 55) order of priority for sustainability dimensions and their sub-themes and the justifications for the priority orders using a mixed methods design. Qualitative content analysis was conducted using NVivo software, and weighted rankings were used to analyse the quantitative data.

The findings of the study showed that language students evaluated the social and cultural dimensions as the most relevant in language teaching. In all dimensions, students approached sustainability mainly by prioritising larger issues and advancing towards smaller ones. Most non-directional responses appeared in the economic dimension. In addition, individual prioritising and justification approaches varied between different sustainability dimensions.

To the best of the authors’ knowledge, no previous studies have examined language students’ evaluations of and justifications for all four sustainability dimensions. The results highlight the need to use multiple, holistic approaches and systems thinking to incorporate education for sustainable development.

This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.

This study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.

Our bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.

This study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.

The purpose of this study was to investigate the effect of a facial photo of female job applicants on employment decisions.

A laboratory or “controlled” experiment was conducted to examine the impacts of job applicants’ facial photos, job applicants' professional qualifications (education level and years of work experience), raters’ gender and college student raters’ academic year on employment-related decisions in a hypothetical situation in the Chinese context. A descriptive analysis and mixed-design factorial ANOVA were conducted.

Significant main effects were found for the applicant’s photo and professional qualifications in the analysis of employment decisions. Significant interaction effects were also found in the analysis.

Discrimination against applicants who attached unattractive photos was more pronounced for the interview decision when the applicants had low qualifications than when they had high qualifications. Although both male and female raters’ ratings of the interview, hiring and salary decisions decreased as attractiveness decreased, it was more pronounced for male raters than female raters.

This study aims to identify a sustainable university’s key features. It is an essential step in tracing the topics discussed in the context of a sustainable university and their evolution in the scientific discourse.

This paper relies on a systematic literature review (SLR) conducted using two scholarly databases: Emerald and Scopus. The timeframe selected by the authors for reviewing the available sources spans from 2001 to 2021.

The analysis distinguished seven sustainable university categories, each revealing critical features of sustainable higher education. Each of these categories represents an intriguing area for in-depth analysis. The SLR reveals gaps requiring further scientific exploration.

The performed literature review was determined by the choice of entries (keywords) to identify the scientific papers in the selected databases. Moreover, as the authors aimed to focus on peer-reviewed sources, this SLR did not include books and doctoral dissertations dealing with the studied issues.

The results of the analysis can be used practically by both researchers and practitioners in the field of sustainable development (SD). Identified scientific gaps become a potential research field, and practitioners interested in the transition toward SD may contribute by accompanying universities in this journey. Collaboration and networking with business stakeholders are critical vectors for spreading the idea of SD.

Society’s growing concern for climate change requires accurate and specific actions from institutions. As entities educating future generations, universities have a unique role in transforming toward SD. The findings allow us to get acquainted with the existing main activities undertaken by higher education institutions in this field and understand the importance of this topic for researchers.

SLR is a cornerstone of research synthesis and helps integrate scientific evidence from qualitative and quantitative published studies. Conducted research presents knowledge about university sustainability and can help scientists find research gaps.