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The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

This study aims to provide an extensive review of the employer brand literature by capturing research trends and proposing a research agenda.

A bibliometric analysis was conducted to study 232 peer-reviewed articles indexed on Scopus from 2004 to 2021. Content analysis is added where appropriate to further explore empirical studies and influential papers.

Based on bibliometric analysis, this study provides data about the volume, growth trajectory, geographic distribution, main authors, three main themes and future research avenues for each of these themes. Content analysis sheds light on research subjects, types of data, methods and most influential papers.

This paper is among the first to conduct a bibliometric analysis along with content analysis focusing on employer brand. An extensive research agenda derived from the studied literature is also provided for interested scholars.

Digital transformation of organizations has major implications for required skills and competencies of the workforce, both as a prerequisite for implementation, and, as a consequence of the transformation. The purpose of this study is to analyze required skills and competencies for digital transformation using the context of robotic process automation (RPA) as an example.

This study is based on an explorative, thematic coding analysis of 119 job advertisements related to RPA. The data was collected from major online job platforms, qualitatively coded and subsequently analyzed quantitatively.

The research highlights the general importance of specific skills and competencies for digital transformation and shows a gap between available skills and required skills. Moreover, it is concluded that reskilling the existing workforce might be difficult. Many emerging positions can be found in the consulting sector, which raises questions about the permanent vs temporary nature of the requirements, as well as the difficulty of acquiring the required knowledge.

This paper contributes to knowledge by providing new empirical findings and a novel perspective to the ongoing discussion of digital skills, employment effects and reskilling demands of the existing workforce owing to recent technological developments and automation in the overall context of digital transformation.

The study investigates the experiences of undergraduate students in using online learning platforms to study Accounting-related courses during the COVID-19 pandemic.

The study uses qualitative research approach and 89 undergraduate Accounting students from University of Professional Studies, Accra (UPSA) were purposively interviewed using semi-structured interview guide, observation and documentary evidence to achieve triangulation of data and results.

The study discovers that due to the Covid pandemic, the online Accounting learning system has a relative advantage over the physical classroom learning as the online pedagogy ensures that the students are safe and do not contract the virus. The findings further indicate that the university's engagement framework includes three units: engaging students with content on the university's Learning Management System (LMS), engaging students with their peers via group course WhatsApp platform and Zoom/Google Meet lectures, and engaging students with their instructors via the LMS, Zoom/Google Meet, and Group WhatsApp. Each unit is based on research-based best practices and strategies for online education such as the use of media (videos) to augment written course content and to improve student-to-content engagement, positive cognitive, collaborative, behavioural and emotional engagement of students. The university's strategies also encourage student-to-student involvement, as well as assessment and feedback. Regarding behavioural and emotional engagements, the study discovered that some lecturers' attitudes toward students coupled with insufficient administrative support influenced students to develop negative reactions to the use of online learning platforms for Accounting education.

This paper has the potential to inform and improve implementation of online Accounting education in developing countries where the digital divide is staggering and digital inclusion and infrastructure for online education are at a precarious stage that cannot be remedied overnight.

The new context of Accounting education enables an increase in student enrolment because it does not require students to travel to or stay in a hostel for an extended period of time in order to earn an Accounting degree.

This study contributes to the Accounting education literature on emerging economies by providing new evidence of perception differences between higher education institutions and students. Education providers in emerging economies frequently adopt Western modes of online education without making structural adjustments. By empirically exploring students' opinions, this study challenges these managerial perceptions, and the findings will assist regulators and policymakers in making appropriate changes.

This paper aims to demonstrate how skills taxonomies can be used in combination with machine learning to integrate diverse online datasets and reveal skills gaps. The purpose of this study is then to show how the skills gaps revealed by the integrated datasets can be used to achieve better labour market alignment, keep educational offerings up to date and assist graduates to communicate the value of their qualifications.

Using the ESCO taxonomy and natural language processing, this study captures skills data from three types of online data (job ads, course descriptions and resumes), allowing us to compare demand for skills and supply of skills for three different occupations.

This study illustrates three practical applications for the integrated data, showing how they can be used to help workers who are disrupted by technology to identify alternative career pathways, assist educators to identify gaps in their course offerings and support students to communicate the value of their training to employers.

This study builds upon existing applications of machine learning (detecting skills from a single dataset) by using the skills taxonomy to integrate three datasets. This study shows how these complementary, big datasets can be integrated to support greater alignment between the needs and offerings of educators, employers and job seekers.

This study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues.

Using content analysis, the authors classify CSR motivations in all environmental shareholder proposals and board responses of Fortune 250 companies from 2013 to 2017 from do little (a shareholder primacy perspective) to do much (a stakeholder pluralism perspective). The authors calculate the motivational dissonance for each proposal-response pair (the Talk Gap) and use cluster analysis to observe evidence of board stewardship and subsequent environmental disclosure and performance (ED&P) changes.

Board interpretations of stewardship are not uniform, and they regularly extend to stakeholders beyond shareholders, most frequently including profit-oriented stakeholders (e.g. employees and customers). ED&P changes are highest when shareholders narrowly lead boards in CSR motivation and either request both action and information or information only. The authors observe weaker ED&P changes when shareholders request action and the dissonance between shareholders and boards is larger. When shareholders are motivated to do little for CSR, ED&P changes are weak, even when boards express more pluralistic motivations.

The results show the important role that boards play in CSR and may aid activist shareholders in determining how best to generate change in corporate CSR actions.

This study provides the first evidence of board stewardship at the proposal-response level. It measures shareholder and board CSR motivations, introduces the Talk Gap, and examines relationships among proposal characteristics, the Talk Gap, and subsequent ED&P change to better understand board stewardship of environmental issues.

This study develops a measure of anticipated chilly climate for women and provides initial evidence of its validity.

We draw on three studies. Study 1 consisted of three focus groups to gain deeper insights into the meaning of the concept for prospective female jobseekers and generate scale items. In Study 2, we pre-tested job post vignettes (N = 203), refined the scale items and explored the factor structure (N = 136). Study 3 aimed to determine the convergent and discriminant validity of the new scale (N = 224) by testing its relationships with organisational attractiveness, person-organisation fit perceptions and gendered language.

The results show that the anticipated chilly climate is an important concept with implications for applicants’ career decision-making and career growth in the technology industry, where women tend to be underrepresented. Perceptions of anticipated chilly climate comprise expectations of devaluation, marginalisation and exclusion from the prospective employment. The masculine stereotypes embedded in the language of the job posts signalled a chilly climate for both genders, negatively affecting perceptions of fit and organisational attractiveness.

Most previous studies have focussed on the actual experiences of chilly climates in organisations. We extend this body of literature to anticipatory climates and draw on social identity threat theory and signalling theory to highlight that job applicants make inferences about the climate they expect to find based on job ads. Specifically, they may anticipate a chilly climate based on cues from job ads signalling masculine stereotypes. Whilst the literature has emphasised women’s perceptions of chilly climates within organisations, our results show that both genders anticipate chilly climates with detrimental consequences for both organisations and prospective job applications.

Dynamic technologies have revolutionized human socio-economic activities, including health care, higher education, business and improved customer service in academic sectors. Leveraging the latest technology leads to high productivity, confidence, improved management skills, satisfactory performance and innovative academic services. In the era of technocentrism, the purpose of this paper is to find out whether useful technologies and competent user managers support users in the use of resources, increasing research productivity and improving academic library services.

This study is based on primary data collected from students at universities in the provincial capital using a printed research questionnaire. The authors followed the Likert scale for instrument development and contacted service professionals prior to distribution to test the applicability. Based on the technology acceptance model, this study established a conceptual model with multiple associated hypotheses to test the suitability of the research model. The data were analyzed using structural equation modeling software for path analysis and model development.

The results of this study show that technological advances greatly accelerate the use of library resources, strengthen management skills, improve user performance and ultimately enhance academic performance and services. In addition to deploying and leveraging technology, expert leadership has also had a positive impact on improving user productivity and maintaining proactive academic library services.

The TAM-based theoretical model will prove to be a useful tool in the future for delivering technology, improving management skills, promoting the use of library resources, increasing user productivity and providing advanced library services.

Based on primary data collected from Khyber Pakhtunkhwa degree students, this study provides an insight into the actual state of technology used to improve academic performance for the first time. In addition, the study also explores executive collaboration to improve employee and user efficiency and service reform in academic libraries.

As media texts, advertisements use representation practices to construct ideological meanings. This study traced the representation of the worker in advertisements with the help of content and thematic analysis. The study aimed to reveal the representation of the worker in the advertisements and to make the representations of the worker built through advertisements visible. The study was limited to ads that received an Effie Award in Turkey in 2020 and 2021. In the 2020 Effie Awards, 73 awards were given in 41 categories and in the 2021 Effie Awards, 68 awards were given in 42 categories. Content analysis was applied to 24 advertisements in 2020 and 31 advertisements in 2021. The quantitative data helped to determine the themes in the thematic analysis. Thematic analysis was carried out by regarding the worker as the (in)visible, the (un)voiced, and the bypassed. This study, which reveals that the worker is represented in advertisements through being invisible, unvoiced, and bypassed, claims that the labor of the worker in the production process is ignored through representation practices. In this context, it can be said that the worker is erased and omitted in TV ads on a symbolic level.

This study aims to examine core professional competencies required by organizational learning (OL) field, using the main knowledge, skills and abilities (KSA) theoretical framework for job candidates in Israel.

An analysis was conducted on 100 job postings from two online platforms using content analysis techniques. The job offers were evaluated according to criteria established by prior research conducted in the USA.

The findings indicate that job announcements appear for three main professions in the field of learning in organizations in Israel: learning designer, learning developer and instructional designer. Most of the offers are for full-time jobs, without requiring a relevant academic degree or previous experience. In comparison to the US employment market, in Israel the demand for OL professionals necessitates communication abilities in English, macro development skills, knowing how to manage professional training and mastery of learning through innovative technology such as augmented reality/virtual reality. The findings also indicated which competencies are most recently required in the OL branch in Israel and the significant differences in KSA necessary for OL professionals in each of the three identified professions.

The study highlighted critical elements of the OL professional field and has implications for OL professionals seeking employment and human resources (HR) recruiters seeking them. Job seekers need to know the current job market requirements in the OL field, and HR recruiters need to know what is happening in the current job market. This can be done by following updated job offers in the OL field and responding quickly to changes. The findings also have implications for the educational/academic aspect of the OL teachers in various settings and inform them to refine the content of their syllabus and course content in accordance with the current requirements of the job market in the field of OL.

The study is based on the KSA theoretical framework and analysis of the OL US job market according to Wang et al.’s (2021) work. This study presents the Israel OL job market and discuss the authors’ critical view on Wang et al.’s work.