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The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.

To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.

The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.

CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.

Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.

This study examines the impact of generative artificial intelligence (GenAI), particularly ChatGPT, on higher education (HE). The ease with which content can be generated using GenAI has raised concerns across academia regarding its role in academic contexts, particularly regarding summative assessments. This research makes a unique contribution to the literature by examining university student and staff perceptions of current and future issues pertaining to the role of GenAI in universities.

A qualitative method involving five one-to-one semi-structured interviews with four students and a lecturer explored the ethical and practical issues of GenAI text generation in academia. An inductive thematic analysis was chosen as it provided nuanced insights aligned with the study’s goals.

Use of GenAI was discussed within the context of a range of topics, including perceptions of academic misconduct, authorial integrity and issues pertaining to university policies. Participants universally defined traditional classifications of academic misconduct but were unable to provide clear definitions where the use of GenAI was included for writing summative assessments. Students showed a more open engagement with GenAI, considering it a tool for overcoming obstacles rather than a means to plagiarise. Educators were generally more cautious and less optimistic about the academic role of GenAI. Lack of clear institutional policies surrounding such tools also contributed to ethical ambiguities.

The study highlights diverging perspectives between students and academics, which necessitate a forum for dialogue, ensuring the need to develop clear policies to steer the integration of GenAI in a manner that is beneficial for students and academics.

Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is experiencing a renaissance with an increased focus on environmentally relevant behaviors to mitigate the effects of climate change. However, CCRP lacks investigation from the employee perspective. Supported by the social exchange and value–belief–norm theories, this study aims to address the impact of employees’ CCRP on their proenvironmental behavior (PEB) via the moderating roles of environmental values and psychological contract breach.

The nonprobability convenience sampling technique was used to collect survey data from a sample of 299 employees across 138 manufacturing firms in Pakistan.

The results show that employees’ CCRP positively impacts their PEB and that this relationship is moderated by their environmental values and psychological contract breach. Specifically, environmental values strengthen the CCRP–PEB relationship, while psychological contract breach weakens it.

The findings of the study emphasize useful guidance for managers and practitioners as a future avenue to restructure the climate change framework by emphasizing the conditions (i.e. environmental values and psychological contract breach). In doing so, the study is beneficial for managers and practitioners in helping to increase employees’ PEB through the development of climate change action plans.

To the best of the authors’ knowledge, this study is one of the first investigations into CCRP–employees’ PEB nexus in the developing country context. The study incorporates social exchange and value–belief–norm theory, which serve as the CCRP’s theoretical underpinnings. The findings advance the new knowledge about a firm’s social responsibility to achieve the sustainable development goals outlined in the UN’s 2030 Agenda.

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

Social media influencers have become constant companions of a large audience of young consumers, but a crucial yet underexplored area of examination relates to the implications of exposure to influencers for an individual’s self-concept. This study aims to examine if and how individuals experience self-discrepancies when exposed to influencers and the impact of such discrepancies on their affect, cognition and behaviors toward the influencers and the brands they endorse.

The authors thematically analyze 17 semistructured interviews, develop a conceptual model and present a set of hypotheses. The hypotheses are tested by analyzing survey data from 503 respondents using structural equation modeling.

Individuals actively engage in comparisons with influencers’ virtual self-presentation and treat them as emblematic of an ideal self. The associated self-discrepancy can lead to both negative and positive affect, but while the latter has a positive impact on e-word of mouth (WOM) and purchase intent, the former has a negative impact. Perceived homophily dampens the impact of exposure to influencer content on discrepancy and strengthens the link between discrepancy and positive affect. Self-acceptance and mindfulness positively moderate the impact of discrepancy on positive affect and negatively on negative affect. Perceived authenticity strengthens the impact of positive affect on e-WOM and dampens the impact of negative affect on purchase intention.

The authors contribute to the literature on self-discrepancies by identifying a consumer context where, in addition to the theoretically predicted negative affect, an individual may experience more positive emotions like feeling motivated or inspired because of the perceived attainability of an influencer as an ideal self. The authors contribute to the influencer marketing literature by examining the influencer–follower relationship and its implications for an individual’s self-concept, including the role played by perceived homophily and authenticity. The authors also contribute to the literature on consumer well-being and identify the role of self-acceptance and mindfulness in shaping consumer experiences.

The authors provide a nuanced analysis of the impact of influencer marketing on consumer behavior with a focus on its impact on an individual’s self-concept. The authors argue for the role of perceived homophily and authenticity in shaping favorable consumer behavior outcomes and offer evidence for more inclusive approaches to marketing.

The authors identify the influencer–follower relationship as a unique social exchange where the source of self-discrepancy is also a homophilic solution provider for achieving one’s ideal self and report both positive and negative effects as outcomes of experiencing a self-discrepancy induced by a target perceived as more attainable. The authors situate understandings of perceived homophily and authenticity along these relationships and identify self-acceptance and mindfulness as mechanisms used by individuals to deal with discrepancies.

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 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.