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The study aims to provide insights in the sensemaking process and the use of business analytics (BA) for project selection and prioritisation in start-up settings. A major focus is on the various ways start-ups can understand their data through the analytical process of sensemaking.

This is a comparative case study of two start-ups that use BA in their projects. The authors follow an interpretive approach and draw from the constructivist grounded theory method (GTM) for the purpose of data analysis, whereby the theory of sensemaking functions as the sensitising device that supports the interpretation of the data.

The key findings lie within the scope of project selection and prioritisation, where the sensemaking process is implicitly influenced by each start-up's strategy and business model. BA helps start-ups notice changes within their internal and external environment and focus their attention on the more critical questions along the lines of their processes, operations and business model. However, BA alone cannot support decision-making around less structured problems such as project selection and prioritisation, where intuitive judgement and personal opinion are still heavily used.

This study extends the research on BA applied in organisations as tools for business development. Specifically, the authors draw on the literature of BA tools in support of project management from multiple perspectives. The perspectives include but are not limited to project assessment and prioritisation. The authors view the decision-making process and the path from insight to value, as a sensemaking process, where data become part of the sensemaking roadmap and BA helps start-ups navigate the decision-making process.

A total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and individuals to think and act. In contrast, this paper aims to explore the possibility of conditions through which things and spaces are enacted to be non-auditable.

Using the concept of proliferation and rarefaction (Callon and Law, 2005), the paper adopts a case-comparison design to explore two empirical sites. The first investigates a vast excess of audit structures against the case of the biggest corporate fraud in German accounting history, the Wirecard scandal. The second discusses the configuration of Tinder, the most popular provider of mobile dating and the absence of visible verification mechanisms.

The paper argues that things can become non-auditable through two mechanisms. Based on the two empirical sites, non-auditability can happen through an overload of auditable resources or, through the withdrawal of required resources. The paper discusses the consequences of this finding and suggests avenues for future research on non-auditability.

While accounting scholars have extensively addressed the audit explosion and traced how audit practices have journeyed into ever more novel terrains, this paper discusses forms of escape from the value-subverting and reductive accounts incorporated in the audit society. It thereby points to conditions under which accounting ends.

Food Loss and Waste (FLW), a result of non-sustainable consumption and production, has significant socio-environmental impacts and is addressed in the United Nation's Sustainable Development Goal (SDG) 12.3. To address current research on FLW and SDG 12.3, the authors aim to evidence the current state of knowledge on drivers and barriers to SDG 12.3 through a comprehensive literature review.

The authors employed a multi-step systematic literature review process and retrieved 171 studies addressing SDGs, with 83 explicitly addressing SDG 12.3. The analysis involved a qualitative content analysis of studies retrieved by analyzing key findings and relationships between drivers and barriers to FLW.

While academic research focuses on SDG 12.3 by stressing the necessity of FLW reduction, it fails to explain the drivers and barriers to minimizing FLW. The authors developed a conceptual framework to demonstrate how barriers and drivers can inhibit or stimulate the dynamics that will achieve SDG 12.3 through effective planning and management.

This study addressed the theoretical limitations of existing studies and clarified the critical gaps in the current literature, thereby guiding future researchers in the food supply chain (FSC) context.

The research to date focused on high-income countries, and future empirical studies should focus on consumption patterns, the associated drivers and barriers of food waste in low-income countries and its social impact.

This study aims to follow a rigorous approach to identify, critically analyze and synthesize 75 papers published from 2000 to 2022.

The study presents a systematic literature review on identity expressiveness (IE), clarifying and expanding what is currently known about the concept.

To synthesize current knowledge on IE, the study uses the overarching framework of antecedents-phenomenon-consequences, using this same framework to identify gaps and future research directions. The findings show individual and brand-related factors such as the need for uniqueness and anthropomorphism as antecedents of IE, and eWOM/WOM, impulse purchases and upgrading to more exclusive lines as consequences of IE.

The study contributes to theory by synthesizing and mapping current understanding of the state of knowledge on the concept of IE while highlighting gaps in the extant literature and paving future research directions for scholars in the field.

The study offers useful insights for practitioners, broadening marketers’ actionable options in identity-based marketing. Marketers can use insights from this study to inform marketing strategy and communication campaigns for different types of brands.

To the best of the authors’ knowledge, this study is the first of its kind and offers an integrative review of the current literature on IE, thus enhancing understanding of the concept, its antecedents and consequences. The study also contributes to knowledge by highlighting future research priorities for researchers in this field of enquiry.

This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study analyzes the role that domination plays in conflicts among intimates. As the family engages in repeated conflicts over roles, the family also engages in negotiations over the family order, what role each party should play, interpretations of past events, and plans for the future. These conflicts take place against a backdrop of patriarchy that asymmetrically distributes power in the family to determine the family order. The data from this study come from a content analysis of mothers with substance use problems as depicted in the reality television show Intervention. The conflicts in these families reveal that these families develop a grinding family order in which families engaged in repeated conflict but also continued to operate as and identify as a family. These conflicts are shaped by and reinforce patriarchal expectations that mothers are central to family operation. The intervention at the end of each episode offered an opportunity for the family to engage in a concerted campaign to try to force the mother into treatment and reestablish the family order.

As part of a broader qualitative study on well-being and social support, the study reported here explored the issue of principal well-being to provide further insight into the concerns of principals. Its aim was to identify aspects of the principal role that impact on well-being.

A phenomenological approach was used to study the experiences of the principals. Eight primary school principals in New South Wales, Australia participated in semi-structured interviews that examined this area and identified aspects of their leadership role that influence their well-being. Purposive sampling was used to ensure representation in terms of gender and school size.

Five themes emerged as the key concerns of the principals: the responsibility of the role; managing people; feelings of isolation; the stress caused by the role; and prioritising the well-being of staff. Comments from the principals highlight how each of these areas is experienced.

Identifying and exploring these concerns added to the extant research on principal well-being by providing detail on the specific experiences of principals. The study also offers a basis to consider how the current situation may be improved by addressing the well-being concerns that are common, as well as highlighting areas that warrant further research attention.

Auxiliary power system is an indispensable part of the train; the auxiliary systems of both electric locomotives and EMUs mainly are powered by one of the two ways, which are either from auxiliary windings of traction transformers or from DC-link voltage of traction converters. Powered by DC-link voltage of traction converters, the auxiliary systems were maintained of uninterruptable power supply with energy from electric braking. Meanwhile, powered by traction transformers, the auxiliary systems were always out of power while passing the neutral section of power supply grid and control system is powered by battery at this time.

Uninterrupted power supply of auxiliary power system powered by auxiliary winding of traction transformer was studied. Failure reasons why previous solutions cannot be realized are analyzed. An uninterruptable power supply scheme for the auxiliary systems powered by auxiliary windings of traction transformers is proposed in this paper. The validity of the proposed scheme is verified by simulation and experimental results and on-site operation of an upgraded HXD3C type locomotive. This scheme is attractive for upgrading practical locomotives with the auxiliary systems powered by auxiliary windings of traction transformers.

This scheme regenerates braking power supplied to auxiliary windings of traction transformers while a locomotive runs in the neutral section of the power supply grid. Control objectives of uninterrupted power supply technology are proposed, which are no overvoltage, no overcurrent and uninterrupted power supply.

The control strategies of the scheme ensure both overvoltage free and inrush current free when a locomotive enters or leaves the neutral section. Furthermore, this scheme is cost low by employing updated control strategy of software and add both the two current sensors and two connection wires of hardware.

The globalisation of supply chains has contributed to modern slavery by degrading labour standards and work practices. The inherent difficulties involved in monitoring extremely fragmented production processes also render workers in and from developing countries vulnerable to labour exploitation. This research adopts a benchmark methodology that will help examine the inherent modern slavery challenges.

This study examines how the benchmark model, including governance, risk assessment, purchasing practice, recruitment and remedy of victims, addresses supply chain modern slavery challenges. The proposed hypotheses are tested based on the reoccurring issues of modern slavery in global supply chains.

Estimations suggest that modern slavery is a growing and increasingly prominent international problem, indicating that it is the second largest and fastest growing criminal enterprise worldwide except for narcotics trafficking. These social issues in global supply chains have drawn attention to the importance of verifying, monitoring and mapping supply chains, especially in lengthy and complex supply chains. However, the advent of digital technologies and benchmarking methodologies has become one of the existing key performance indicators (KPIs) for measuring the effectiveness of modern slavery initiatives in supply chains.

This review provides an understanding of the current situation of global supply chains concerning the growing social issue of modern slavery. However, this includes various individual specialities relating to global supply chains, modern slavery, socially sustainable supply chain management (SCM), logistic social responsibility, corporate social responsibility and digitalisation. Furthermore, the review provided important implications for researchers examining the activities on benchmarking the effectiveness of the existing initiatives to prevent modern slavery in the supply chains.

This paper examines the relationships between bank switching and both customer vulnerability and consumer-oriented policies (financial education and disclosure practices).

The analysis employs microdata from the Special Eurobarometer on Financial Products and Services, for 24 European nations. It carries out a probit estimation on the factors explaining propensity of bank switching, focusing on three characteristics associated with customer vulnerability: an advanced age, low educational attainment and residence in a rural or a relatively poor region.

The authors report that the probability of bank switching is significantly lower for three groups of vulnerable customers: the elderly, the less educated and those living in deprived regions. Further the authors identify that national financial education policies and disclosure practices have no significant effects on bank switching.

Based on these results, the authors propose more targeted policies recognising customers' heterogeneity are required to increase bank switching behaviour.

This paper exploits a unique source of information on bank switching behaviour and customer characteristics across European nations. These data are complemented with information about consumer financial education policies and disclosure practices from the World Bank and geographical, market and regulatory factors at the regional and national levels. The paper contributes to two academic areas. First, it presents further evidence on heterogeneity of bank customer switching behaviour, addressed at improving the understanding of customer vulnerability in banking services. Second, it examines the efficacy of consumer-oriented policies (financial literacy and disclosure practices) in encouraging bank switching.

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.