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This study aims to present an overview of topics addressed in the papers appearing in this AAAJ special issue: Blockchain in accounting, accountability and assurance.

The authors present a review focussing on the papers published in this special issue. The authors imported the eight accepted papers into NVivo, coding them according to the research topics posed in the call for papers. Then, the authors conducted an in vivo coding for the emerging themes found in the papers.

Blockchain is a multifaced topic with multiple implications for accounting, auditing and accountability, the accounting professions, and governance. However, blockchain is still a developing topic. Blockchain research traditionally has four stages. More recently, a new research stage deserving more investigation is emerging based on the interaction of blockchain with other technological developments such as virtual reality and the metaverse.

The review not only uncovers and systematises the multiple implications of blockchain for accounting research. It also unveils the dark side of blockchain, focusing on the technology's negative environmental and social implications. Last, the authors highlight why accounting research should more extensively examine contemporary issues.

In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice.

The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed.

Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public.

PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence.

As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest.

Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

This paper seeks to identify how intrapreneurial self-efficacy (ISE) grows in a group of graduate students during their internship. We investigate which agency and structure factors shape their experience and stabilize or help grow their ISE and how this evolves in the course of their internship.

We conducted group interviews with 49 last year master students of a large Belgian university during their seven-month internship. We focused on those interns with low starter ISE to better understand which factors aid or hinder ISE development.

Our results show that students who did not experience ISE growth were less aware of their own agency factors, lacked supportive colleagues and experienced a misfit with their supervisors. Students who did grow their ISE did so mostly because of an initial experimentation phase, which was structured by their supervisor. This created a positive spiral where they started feeling increasingly better and able to act intrapreneurially.

With this study, we contribute to the extant literature in two main ways. First, we use a graduate employability lens to study the genesis of ISE. As such, we are amongst the first to investigate how education can nurture intrapreneurship and which agency and structure factors are particularly important for this. Second, we take a qualitative process approach, rather than a static and quantitative focus of most entrepreneurial education studies. As such, we gain better knowledge to the drivers of ISE at students first steps and during their internship.

Medical technology (MedTech) is a growth industry, which like other manufacturing sectors has undergone fragmentation of production and emergence of Global Value Chains (GVCs). The purpose of this paper is to compare how two open European economies position themselves competitively within MedTech GVCs: highly developed Switzerland and the emerging Czech Republic.

The research applies a mixed methodology to analyze the performance of each location in the MedTech GVCs. It draws on macroeconomic, industry, trade and a proprietary sample of firm data, combined with onsite interviews.

The economic outcomes and GVC positions differ in both cases, whereas Switzerland focuses on high value-added activities such as R&D and after-sales service. Specialized manufacturing is also located here in spite of high costs. By contrast, the Czech Republic focuses mostly on low value-added activities, like manufacturing disposables, although some domestic innovative companies are notable. The authors generalize four types of firms in the industry, comparing their presence in both locations.

The competitive positions and challenges faced by each location when engaging in MedTech GVCs are summarized and related to economic outcomes. In the Czech Republic, the barriers to upgrading include its business environment, and weak links between education institutions and industry. Switzerland’s high cost structure is offset by adding high value in core competencies. Both countries should protect the inherent advantage their locations offer within responsive European supply chains.

GVC research in the MedTech sector has been limited. There is no comparison of two European countries, and their position in MedTech GVCs, nor of how firms, participate successfully in them.

Liquidity is an important aspect of market efficiency. The purpose of this paper is threefold: first, this paper aims to discuss indicators that provide information about liquidity in agricultural land markets. Second, this paper aims to reflect on determinants of market liquidity and analyze the relationship with land prices. Third, this paper aims to conduct an empirical analysis for Germany that illustrates these concepts and allows hypothesis testing.

This study reviews liquidity dimensions and measurement in financial markets and derives indicators applicable to farmland markets. In an empirical analysis, this study exhibits the spatial and temporal variability of land market liquidity in Lower Saxony, a German federal state with the highest agricultural production value. This study uses a rich dataset that includes 72,547 sale transactions of arable land between 1990 and 2018. The research focuses on volume-based (number of transactions, volume and turnover) and time-based (trading frequency and durations) measures. A panel vector autoregression and Granger causality tests are applied to investigate the relation between land turnover and land prices.

The paper confirms the thinness of farmland markets but also reveals regional and temporal heterogeneity of land market liquidity. This study finds that the relation between market liquidity and prices is ambiguous. This study concludes that a high demand from expanding farms absorbs supply shocks regardless of the current price level in agricultural land markets.

Even though the relevance of agricultural land markets’ thinness is widely acknowledged in the literature, this paper is one of the first attempts to measure liquidity in agricultural land markets and to explain its relationship with land prices.

Studies have shown that availability for work during non-work hours can impair well-being. However, there are significant inter-individual differences regarding these effects. Referring to the “effort–reward–imbalance” model and the “stress-as-offense-to-self” model, the purpose of this paper is to investigate the role that perceived advantages as well as the illegitimacy of extended availability plays in explaining the inter-individual differences.

A total of 310 participants completed an online questionnaire that measured extended availability, illegitimacy of extended availability, advantages of availability and two strain indicators. The authors conducted regression analyses to analyze the effects of extended availability on strain and the moderating role of perceived illegitimacy and advantages of extended availability.

Extended availability and – beyond this effect – perceived illegitimacy of extended availability were positively correlated with strain, whereas perceived advantages showed the opposite effect. Furthermore, perceived advantages had a moderating effect in that high advantages buffered the detrimental effects of extended availability.

The results are based on cross-sectional data. However, the findings confirm previous research indicating that the detrimental effects of extended availability are dependent on specific boundary conditions. In this study, the authors provided evidence for the moderating effect of perceived advantages regarding extended availability.

The results provided indications to designing availability in a risk-reducing way by accounting for boundary conditions that may increase or decrease the detrimental effects.

By focusing on perceived illegitimacy and flexibility advantages as boundary conditions for the effects of extended availability, the study introduces two established concepts into the research on increasingly flexible work–home boundaries.

Kramer and Kramarae have identified four sets of masculine gendered ideas that are used in conceptualising the Internet: anarchy, frontier, democracy and community. These are constitutive ideas as opposed to regulative ones; in other words they constitute the Internet. I suggest two alternative constitutive ideas, but not necessarily ‘feminine’ ones, that might be used as constituent parts of the Internet. These are reflexivity, or examining what we are about, and pluralism. The more widespread adoption of these two principles as constitutive ethics would have a profound effect on teaching and practice of using not just the Internet, but developing and using ICT more generally.

Positive experiences with working from home (WFH) during the Corona pandemic (COVID-19) have motivated many employees to continue WFH after the pandemic. However, factors influencing employees' WFH intentions against the backdrop of experiences during pandemic-induced enforced working from home (EWFH) are heterogeneous. This study investigates factors linked to information technology (IT) professionals' WFH intentions.

This mixed-methods study with 92 IT professionals examines the effects of seven predictors for IT professionals' WFH intentions. The predictors are categorized according to the trichotomy of (1) characteristics of the worker, (2) characteristics of the workspace and (3) the work context. Structural equation modeling is used to analyze the quantitative survey data. In addition, IT professionals' responses to six open questions in which they reflect on past experiences and envision future work are examined.

Quantitative results suggest that characteristics of the worker, such as segmentation preference, are influencing WFH intentions stronger than characteristics of the workspace or the work context. Furthermore, perceived productivity during EWFH and gender significantly predict WFH intentions. Contextualizing these quantitative insights, the qualitative data provides a rich yet heterogeneous list of factors why IT professionals prefer (not) to work from home.

Reasons influencing WFH intentions vary due to individual preferences and constraints. Therefore, a differentiated organizational approach is recommended for designing future work arrangements. In addition, the findings suggest that team contracts to formalize working patterns, e.g. to agree on the needed number of physical meetings, can be helpful levers to reduce the complexity of future work that is most likely a mix of WFH and office arrangements.

This study extends literature reflecting on COVID-19-induced changes, specifically the emerging debate about why employees want to continue WFH. It is crucial for researchers and practitioners to understand which factors influence IT professionals' WFH intentions and how they impact the design and implementation of future hybrid work arrangements.

This paper aims to present a requirements analysis for the processing of water-based electrode dispersions in inkjet printing.

A detailed examination of the components and the associated properties of the electrode dispersions has been carried out. The requirements of the printing process and the resulting performance characteristics of the electrode dispersions were analyzed in a top–down approach. The product and process side were compared, and the target specifications of the dispersion components were derived.

Target ranges have been identified for the main component properties, balancing the partly conflicting goals between the product and the process requirements.

The findings are expected to assist with the formulation of electrode dispersions as printing inks.

Little knowledge is available regarding the particular requirements arising from the systematic qualification of aqueous electrode dispersions for inkjet printing. This paper addresses these requirements, covering both product and process specifications.

The purpose of this paper is to identify and build a hierarchy of the factors influencing competitiveness of electronics manufacturing industry (EMI) at the industry level and apply the interpretive structural modeling, fuzzy Matriced’ Impacts Croisés Multiplication Appliquée á UN Classement (i.e. the cross-impact matrix multiplication applied to classification; MICMAC) and analytic hierarchy process (AHP) approaches. These factors have been explained with respect to managerial and government policymakers’ standpoint in Indian context.

This study presents a hierarchy and weight-based model that demonstrates mutual relationships among the significant factors of competitiveness of the Indian EMI.

This study covers a wide variety of factors that form the bedrock of the competitiveness of the EMI. Interpretive structural modeling and fuzzy MICMAC are used to cluster the influential factors of competitiveness considering the driving and dependence power. AHP is used to rank the factors on the basis of weights. Results show that the “government role” and “foreign exchange market” have a significantly high driving power. On the other hand, the “capital resource availability” and “productivity measures” come at the top of the interpretive structural modeling hierarchy, implying high dependence power.

The study has strong practical implications for both the manufacturers and the policymakers. The manufacturers need to focus on the factors of competitiveness to improve performance, and at the same time, the government should come forward to build a suitable environment for business in light of the huge demand and frame suitable policies.

The lackluster performance of the industry is because of the existing electronics policies and environmental conditions. The proposed interpretive structural modeling and fuzzy MICMAC and AHP frameworks suggest a better understanding of the key factors and their mutual relationship to analyze competitiveness of the electronics manufacturing industry in view of the Indian Government’s “Make in India” initiatives.

This paper contributes to the industry level competitiveness and dynamics of multi-factors approach and utilize the ISM–fuzzy MICMAC and AHP management decision tool in the identification and ranking of factors that influence the competitiveness of the EMI in the country.