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This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

Guided by several of the 9 essentials of what it means to be a PDS (NAPDS, 2021), authors share a plea to rethink the teacher burnout-attrition-staffing crisis with a call toward a moral imperative of recentering an ethic of care. Many schools are operating under anti-care practices which directly undermine teacher wellness in part due to secondary traumatic stress, rising workload demands and intensive student needs.

Reflecting a compilation of teacher voices, including participants from three research studies and the collective decades-worth experience of educator scholars, this paper presents a synthesis of educator burnout and the role of educator wellness within trauma-informed social emotional learning initiatives.

The practical model of educator resilience offers a potential solution to burnout and attrition by prioritizing care for teachers individually and collectively prior to addressing care for students.

The model articulates educator resilience as the motivational force of life within a school community focused on an ethic of care that drives the collective and individuals within the collective to be their best. This aligns with foundation principles of PDS schools and Goodlad and colleagues’ decades-old call to foreground the moral dimensions of teaching in school reform (1990).

The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices.

This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components.

The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders.

The present study explains the evidence for the determinants of the TBL in Saudi Arabia.

The paper aims to explore how family involvement influences family firms (FF) decisions to innovate in automation (i.e. artificial intelligence, big data and robotics). Automation implies pronounced emotional significance within the shared societal consciousness, presenting specific intricacies that pose challenges to the strategic decision-making processes of FFs.

This study draws on the levels of ambivalence described in the literature and the FF archetypes (i.e. enmeshed FFs, balanced FFs and disengaged FFs), which are characterised by a different relationship between the family and the firm. Empirically, this study adopts a qualitative approach, conducting three case studies involving FFs that have registered patents in automation technologies.

A distinctive pattern emerged among the different FF archetypes in their approach to innovation in automation. Innovation in automation will be limited in enmeshed FFs (based on emotional concerns at the firm level), while it will be supported in balanced FFs (based on a balanced view between emotional concerns at the family level and economic aspects at the firm level) and in disengaged FFs (based on economic considerations at the firm level).

Our research, focussing on the strategic choice of family firms (FFs) to innovate in automation, fills an important gap and investigates an area with relatively scant research despite the current importance of automation. Additionally, we consider the ambivalence that characterises family firms, providing a nuanced understanding of how emotional dynamics within the family-business interface influence strategic decisions.

The purpose of this study is to examine the impact of sustainable supply chain management (SSCM) practices on both competitive advantage (CA) and organizational performance (OP) in the manufacturing sector in Ethiopia.

Data for the study were collected from a sample of 221 manufacturing companies operating in the four manufacturing groups/sectors in Ethiopia. In addition, data analysis was performed using the partial least squares method, which is a variance-based Structural Equation Modeling approach in the Smart-PLS software version (SmartPLS 4.0).

Based on the statistical analysis of the collected data, it demonstrates that SSCM has a significant and positive impact on both competitive advantage and organizational performance. Furthermore, statistical findings offer proof of the clear connection between competitive advantage and organizational performance. Moreover, competitive advantage indirectly mediates the relationship between SSCM and OP.

The primary limitation of this research is its reliance on a cross-sectional design. The generalizability of the findings obtained from the present study may be hindered. The variable under investigation in this research assessed organizational performance, a concept that is widely acknowledged to be extremely dynamic.

The study provides managers and researchers with valuable information on Sustainable Supply Chain Management strategies and how they influence competitive advantage and organizational performance in commercial and industrial environments.

This paper adds to the body of knowledge by providing new data and empirical insights into the relationship between SSCM practices and the performance of manufacturing companies in Ethiopia.

New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD).

The paper reports findings from a field study at a Big Four accounting firm in Sweden (“DealCo”). The primary data includes semi-structured interviews, observations and other meetings. Theoretically, it draws on Dewey’s The Logic of Judgments of Practise and Logic: The Theory of Inquiry and distinguishes between theoretical (what is probably true) and practical judgment (what to do).

In DealCo’s FDD practice, using more data and new DA tools meant that the realm of possibility had expanded significantly. To manage the newfound abundance and to use DA effectively, DealCo’s advisors invoked practical and theoretical judgments in different stages and areas of the data-driven FDD. The paper identifies four critical uses of judgment: Setting priorities and exercising restraint (practical judgment) and forming hypotheses and doing sense checks (theoretical judgment). In these capacities, practical judgment and theoretical judgment were essential in transforming raw data into actionable insights and, in effect, an indeterminate situation into a determinate one.

The study foregrounds the practical dimension of knowledge production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world.

Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has been identified, that is, when existing accountability systems are deemed inadequate and requiring revision. The purpose of this paper is to explore one such set of contests in the case of large technology and social media firms: the so-called “big tech”. The authors focus specifically on “big tech” because of increasing societal concerns about the harms associated with their products, services and business practices.

The authors analysed four US Congressional hearings, in which the CEO of Facebook was held to account for the company's alleged breaches and harms. The authors conducted a discourse analysis of the dialogue between the account giver (Mark Zuckerberg) and account holders (Members of Congress) in the oral testimony at the four hearings.

Two areas of contestation in the dialogue between the account giver and account holders are identified. “Epistemic contests” involved contestation about the “facts” concerning the harms the company had allegedly caused. “Responsibility contests” involved contestation about who (or what) should be held responsible for these harms and according to what standards or criteria.

The study advances critical dialogical accountability literature by identifying two areas of contestation during periods of change in accountability systems. In so doing, they advanced the theory by conceptualising the process of change as underpinned by discursive contests in which multiple actors construct and contest the “problem” with existing accountability systems. The outcomes of these contests are significant, the authors suggest, because they inform the development of reforms to the accountability system governing big tech firms and other industries undergoing similar periods of contestation and change.

This interdisciplinary study re-evaluates the Sungai Melaka flood mitigation project’s impact on community success in Malaysia’s UNESCO World Heritage site, broadening the definition of success considering historical and cultural significance. This study aims to revisit success metrics, focusing on the project’s influence on people’s interactions, cultural well-being, social cohesion and heritage preservation.

This study explored visitors’ reviews of their experience visiting Sungai Melaka in several data collection stages. The first data collection involved a Web survey posted on Facebook to capture diverse perspectives of the population and grasp the core strand of knowledge to focus on the second data collection, the questionnaire. The final stage involved interviews to generate rich qualitative data.

The findings of this study revealed that the impact exceeded tangible outcomes, as the project impacted people’s interactions and practices. This research assesses cultural benefits, incorporating these indicators into evaluating cultural ecosystem services by capturing local visitors’ and communities’ perceptions, preferences and behaviours. The findings found that other project success attributes include identities, capabilities and experience, further defining learning, health, economics, connection to nature and symbolism.

This research explores the meaning of project success beyond the traditional metrics by capturing success from the users’ perspectives and people’s interaction and their impact on culture and well-being. The cultural ecosystem services framework used in this study is applied to explore the interactions between people and the facility and its effect on the people.

This study aims to examine factors influencing potential customers’ intention to patronize Islamic banking products in Cameroon.

To achieve this, a structured questionnaire was used with 318 respondents, and 300 were usable for analysis with a respondent rate of 94%. The study used SEM-PLS to analyze the data.

The findings suggested that attitude, religious motivation, awareness, subjective norm and relative advantage significantly affect potential customers intention toward Islamic banking products, while perceived regulatory and perceived innovation are insignificant. Furthermore, attitude substantially mediates the relationship between religious motivation, awareness, subjective norm, relative advantage and perceived innovation.

However, this study focused on potential customers living in Muslim zones; future research should compare users and nonusers of Islamic banking products in both Muslim and non-Muslim zones to capture a big picture about customers’ perceptions of Islamic banking products in Cameroon.

The results of this study contribute to the literature by providing a new framework that combines the theories of planned behavior and diffusion of innovation theory and provides managerial implications at the level of Islamic finance operators. Meanwhile, this research offers some policy recommendations that can help boost the development of Islamic finance in Cameroon and promote financial inclusion.

To the best of the authors’ knowledge, this is the first research about potential customers’ intention to use Islamic banking products in Cameroon.

This study aims to discuss the behavioral economics and Islamic economic joint criticisms against the conceptual and economic political view of the mainstream.

The purpose of this study is to examine the effectiveness of mainstream economic policies in addressing unemployment. Furthermore, it critically assesses the mainstream perspective on unemployment within the contexts of Islamic economics and behavioral economics, separately. The commonalities and disparities between the approaches of Islamic economics and behavioral economics regarding unemployment are evaluated. Subsequently, the conventional viewpoint on unemployment is scrutinized from the combined standpoint of Islamic economics and behavioral economics. This article employs a theoretical approach to address these concerns.

Although there are some differences, the recommendations and values of Islamic Economics and behavioral economics in the context of unemployment are almost the same. And, more importantly, both approaches are similar in their emphasis on the ineffectiveness and distance from human values of mainstream economic policies.

This article is the first to examine unemployment from the joint perspectives of Islamic economics and behavioral economics. It is also the first article to criticize the mainstream view of unemployment from the common framework of these two approaches.