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The purpose here is to show how the “shadow” economy has grown in scale and impetus in recent years, though even before modern times it has been present (e.g. the City of London, Shaxson, 2011) since at least the middle ages. The reasons for this have become complicated, but we can identify some “deep structures” that are common. Firstly, “globalisation” made it easier for multinationals to escape national regulatory regimes. Secondly, one of the ways neoliberal trading regulations allowed such actors to augment their assets was by means of what they initially called “transfer-pricing” but which now is officially known as “profit shifting” through tax havens. Thirdly, the growth in international trade in legal and illegal ways caused money laundering – even by otherwise respectable banks – to grow across borders. Conversely, from the supply-side, tax haven status was increasingly accessed by jurisdictions that sought to achieve economic growth by supplying tax haven services, both Delaware and Ireland as exemplars of a “developmental” fiscal policy.

This paper adopts a “pattern recognition” design, an approach that is abductive, meaning interpretive, as shown in the observation that explanation can be valid or reliable without direct observation. This is shown in the indirect observation that “rain fell because the terrace has puddles” or “ancient glaciers once carved this valley”.

Reviewing the European Union’s (EU) list of non-co-operating jurisdictions in support of the OECD’s review of base erosion and profit-shifting activity, Collin concluded the EU’s listing “moved the needle” somewhat but was only a modest success. This is because of its reluctance to sanction its own members or large economies like the USA. Data on foreign direct investment and offshore banking assets suggest listed jurisdictions did not suffer notably from being named and shamed. In all cases studied, this contribution found legally damaging, fraudulent, conflict of interest and corrupt practice activities everywhere.

The originality is found in three spheres. Firstly, the pattern recognition method was vindicated in yielding hard to research results. Secondly, the “assemblage-thirdspace” theory was found advantageous in demonstrating the uneven geography of tax haven clusters and their common history in turbocharging economic development. Finally, the empirics showed the ruses executed by cluster members in tax havens to circumvent the law from global management consultancies to micro-firms consisting of tax lawyers and other experts interacting in knowledge supply chains of dubious morality.

This paper aims to examine the history of data leaks and investigative journalism, the techniques and technology that enable them and their influence in Australia and abroad. It explores the ethical and professional considerations of investigative journalists, how they approach privacy and information-sharing and how this differs from intelligence practice in government and industry. The paper assesses the strengths and limitations of Collaborative Investigative Reporting based on Information Leaks (CIRIL) as a kind of public-facing intelligence practice.

This study draws on academic literature, source material from investigations by the International Consortium of Investigative Journalists and the Organised Crime and Corruption Reporting Project, and a survey of financial crime compliance professionals conducted in 2022.

The paper identifies three key causal factors that have enabled the rise of CIRIL even as traditional journalism has declined: the digital storage of information; increasing public interest in offshore finance and tax evasion; and “virtual newsrooms” enabled by internet communications. It concludes that the primary strength of CIRIL is its creation of complex global narratives to inform the public about corruption and tax evasion, while its key weakness is that the scale and breadth of the data released makes it difficult to focus on likely criminal activity. Results of a survey of industry and government professionals indicate that CIRIL is generally more effective as public information than as an investigative resource, owing to the volume, age and quality of information released. However, the trends enabling CIRIL are likely to continue, and this means that governments and financial institutions need to become more effective at using leaked information.

Over the past decade, large-scale, data-driven investigative journalism projects such as the Pandora Papers and the Russian Laundromat have had a significant public impact by exposing money laundering, financial crime and corruption. These projects share certain hallmarks: the use of human intelligence, often sourced from anonymous leaks; inventive fusion of this intelligence with data from open sources; and collaboration among a global collective of investigative journalists to build a narrative. These projects prioritise informing the public. They are also an important information source for government and private sector organisations working to investigate and disrupt financial crime.

The current booming development of smart cities poses new requirements and challenges for their internal infrastructure development. This article aims to explore the questions of: What is the level of social sustainability of smart city infrastructure today? and What are the core contents and paths to improve this level?

With the theme of public participation in the social sustainability evaluation of smart city infrastructure in the context of big data, this study mainly makes a systematic literature review of the Web of Science's Science Citation Index Expanded and Social Sciences Citation Index databases. After collection and screening, 199 documents were finally obtained.

It is found that the level of social sustainability of smart city infrastructure is still low, and public participation can provide solutions to the difficulties and challenges involved in its development, while big data technology can broaden the channels for public participation and promote the development of smart city-related components in the process, including smart city infrastructure.

This article summarizes the internal mechanisms of smart cities at the theoretical level and analyzes the social sustainable development of smart city infrastructure. In practice, the shortcomings in this field are identified and suggestions are provided on how to carry out digital public participation, which has practical reference value.

This study aims to build on a contextualised approach for revealing the particularities of social sustainability indicators on the building scale within the particular context of Jordan, focusing on the buildings of the Dahiyat Al Hussein suburb.

This study relied on a review of the relevant previous research as well as global, regional and local rating tools, followed by working with a diversified participant base comprising experts as well as users through Delphi rounds and analytic hierarchy process-based assessments.

This study resulted in several key indicators that were classified into three main categories: environmental friendliness, comfort and convenience and social blend. It resembled a step on the path towards the standardisation of context-specific social sustainability indicators, an effort that would be further supported by future research addressing other development within Jordan.

The sustainability debate has, for long, acquired the undivided attention of its key stakeholders. With the continuous rise of global attention, the conceptualisation of sustainability has grown more specialised in both function and scale, and sustainable measures have been developed at the macro and micro levels. With the further spread of the concept, recognition of its contextual differences between various countries became more vivid, where the social dimension attains particular importance.

The objective of the study was to explore which COVID-19 teaching and learning methods, that enhanced accounting students' learning experience, should be applied at a residential university after the pandemic.

A qualitative exploratory approach within an interpretive paradigm was applied. A total of 15 semi-structured interviews were conducted with accounting students and the data were analysed using thematic analysis.

This study shows how pre-COVID-19 accounting education can be adapted by learning from the teaching and learning experiences gained during the pandemic and that there are various teaching and learning methods that can be applied in the post-COVID-19 period to enhance students' learning experience. These blended active teaching and learning methods include: the flipped classroom, discussion forum, electronic platform (to ask questions during class), key-concept videos and summary videos. Introducing these teaching and learning methods comes with challenges and the study provides recommendations on how to overcome foreseen obstacles. The contribution of the research is that it informs accounting lecturers' decision-making regarding which teaching and learning methods to apply in the aftermath of COVID-19 to enhance students' learning experience.

It is uncertain which teaching and learning methods employed during the COVID-19 pandemic should be applied at a residential university to enhance the teaching and learning experience after the pandemic. Accounting lecturers might return to their pre-COVID-19 modus operandi, and the valuable experience gained during the pandemic will have served no purpose.

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.

The scope of this study is to explore and summarize the pool of dimensions, models and measurement techniques of service quality used in healthcare services and to propose a comprehensive conceptual model for practitioners and researchers.

This research employs a comprehensive review of available literature by using multiple keywords on different electronic repositories using the recommendations of the PRISMA approach for the selection of articles. A critical analysis of available studies helped in compiling a list of core service quality dimensions in healthcare services.

This paper presents a comprehensive account of different dimensions and their measurement items used by various researchers to assess service quality in healthcare systems. Most of the researchers have used SERVQUAL model either in its original or modified form while the others have proposed and used totally different dimensions to assess the service quality in healthcare. Many dimensions are just an existing dimension of SERVQUAL that has undergone a name change while others are completely new. The dimensions used by many researchers have items drawn from more than one dimension of SERVQUAL model. The availability of so many dimensions and models adds to the confusion that researchers and practicing managers experience when determining the appropriate model to be used in their work. To mitigate this confusion, there is a need to develop a comprehensive model; the current work is an attempt to meet this need. Through our analysis, we identify four major service quality dimensions: clinical quality, infrastructural quality, relationship and managerial quality and propose a model named CIRMQUAL.

After exploring all available models in the domain of healthcare, this research presents the best possible areas to enhance the quality of healthcare services. It also enhances the research insights for academicians and working professionals by developing and proposing a comprehensive model for measuring healthcare service quality. The proposed model covers almost all of the service quality dimensions used by other researchers and will make the choice of dimensions/model easy for the future researchers/practitioners interested in measuring and improving the quality of services offered by their healthcare units. Such a comprehensive model has not been developed by any researcher thus far.

This research aims to explore the role of banks in supporting women agriculture entrepreneurs (WAEs) to contribute towards achieving the Sustainable Development Goals (SDGs). It focusses on the experiences of women entrepreneurs in the agriculture sector, recognising their vital role in driving economic growth and achieving the SDGs.

The study utilises the role congruity theory and the feminist agri-food systems model as its theoretical framework. Qualitative data from 35 WAEs and 7 bank managers (BMs) responsible for agricultural financial services and business development are collected and thematically analysed to achieve the research objectives.

Although BMs claim they offer specialised financial products with dedicated support teams, WAEs express scepticism due to fears of unfavourable deals and excessive requirements. WAEs need more understanding of SDGs but recognise their substantial contributions. BMs acknowledge the need to enhance efforts, improve communication of offers and integrate SDGs across all business operations beyond agriculture and women-centric initiatives.

Banks must prioritise gender sensitivity and inclusivity for WAEs, offering tailored financial products and flexible loan structures. Microfinance and strategic marketing can enhance outreach. WAEs benefit from forming associations, accessing support networks, collaborating with banks, government agencies, non-governmental organisations and agricultural associations for mentoring and networking, and achieving the SDGs and sustainable agriculture.

The study connects WAEs and banks in achieving SDGs.

Global brands have become increasingly vulnerable to external disruptions that have negative spillover effects on consumers, business and brands. This research area has recently garnered interest post-pandemic yet remains fragmented. The purpose of this paper is to recognize the most impactful exogenous brand crisis (EBC) and its affective and behavioural impact on consumers.

In Study 1, we applied repertory grid technique (RGT), photo elicitation method and ANOVA comparisons, to identify the most significant EBC, in terms of repercussions on consumer purchases. In Study 2, we performed collage construction and content analysis to ascertain the impact of the identified significant crisis (from Study 1) on consumer behaviour in terms of affective and behavioural changes.

Study 1 results reveal Spread-of-diseases and Natural disaster to be the most impactful EBC based on consumer’s purchase decisions. Study 2 findings uncover three distinct themes, namely, deviant demand, emotional upheaval and community bonding that throws light on the affective and behavioural changes in consumer behaviour during the two significant EBC events.

The collated results of the two studies draw insights towards understanding the largely unexplored conceptualisation of EBC from a multi-level (micro-meso-macro) perspective. The integrated framework drawn, highlight the roles and influences of different players in exogenous brand crisis management and suggests future research agendas based on theoretical underpinnings.

To the best of our knowledge, this is the first study which identifies the most important EBC and explicates its profound impact on consumer purchase behaviour, providing critical insights to brand managers and practitioners to take an inclusive approach towards exogenous crises.

The purpose of this paper is to study current practices in adopting blockchain technology amongst export companies in West Sweden and to capture their CEOs’ knowledge of and attitudes towards blockchains.

Factors enabling or hindering the adoption of blockchains were identified from a comprehensive literature review and a survey of 72 chief executive officers (CEOs) of export-oriented firms in West Sweden, all with turnovers exceeding €2m, regarding their knowledge of and attitudes towards blockchains.

Blockchain technology is not currently perceived to provide benefits that would outweigh the costs of introducing it into West Sweden’s export firms. Nevertheless, the findings suggest that such technology, though currently too immature to meet today’s industrial requirements, could experience more widespread use if certain key factors (i.e. lower cost, traceability, improved security or trustworthiness and new blockchain-enabled business models) are prioritised.

Answered by 72 CEOs, the survey achieved a response rate of 6%, meaning that the findings are only exploratory. Even so, they offer new insights into CEOs’ attitudes towards blockchain technology.

The CEOs reported comparatively limited knowledge of and experience with implementing blockchains, the lack of which has hampered their large-scale implementation in multi-actor supply chains.

Negative sentiment amongst CEOs towards blockchain technology may lower on-the-job satisfaction amongst tech personnel aspiring to develop and implement blockchain applications in their firms.

Knowledge of and attitudes towards blockchain technology amongst top-level managers, as well as about factors enabling or hindering its adoption, guide managers in crafting strategies for implementing blockchains in their organisations and maximising the benefits therein. Unlike past studies focussing on technological aspects or views of experts and middle-management, the study was designed to capture the views of CEOs.