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The purpose of this study was to explore the leadership competencies of the National Collegiate Athletic Association (NCAA) college athletes and assess the potential differences between domestic and international college athletes.

A quantitative, non-experimental research design was employed, including the use of an electronic survey to collect data. Survey research allows for extensive data management and a quick data collection method (Creswell & Creswell, 2018). The survey was conducted using online Qualtrics software, which allowed convenience in administration, maintenance, nationwide distribution and data export and analysis.

The findings of this study suggest that domestic college athletes develop greater leadership competencies than their international peers.

The study implications include both practical and academic contributions. The research in the area of leadership development in college athletes has been growing. Previous research has focused on the benefits of the leadership development (Lewis, 2023); however, minimal research has been dedicated to exploring actual leadership constructs within the college athlete population. Moreover, this study focused on the differences between domestic and international college athletes’ leadership constructs. International college athletes go through additional challenges while balancing the academic part of being college athletes (Ridpath, Rudd, & Stokowski, 2020).

Minimal research has been dedicated to exploring actual leadership constructs within the student-athlete population. This study is the first study that explored leadership constructs from the quantitative lens and focusing on both domestic and international student-athletes. The literature on international student-athletes mainly focuses on the motivation arriving to the United States of America (Love & Kim, 2011) and their transitional experiences (Popp, Pierce, & Hums, 2011; Jolly, Stokowski, Paule-Koba, Arthur-Banning, & Fridley, 2022). However, limited literature focuses on the preparation of international student-athlete for life beyond their sport.

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.

The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.

Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.

The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.

Scholars and practitioners alike wish to understand what makes workplace conflict beneficial or injurious to, for example, performance and satisfaction. The authors focus on parties’ personal experience of the conflict, which is complementary to studying conflict issues (i.e. task- or relationship-related conflict). Although many authors discuss the personal experience of conflict, which the authors will refer to as conflict personalization, different definitions are used, leading to conceptual vagueness. Therefore, the purpose of this paper is to develop an integrative definition of the concept of conflict personalization.

The authors conducted a systematic literature review to collect definitions and conceptualizations from 41 publications. The subsequent thematic analysis revealed four building blocks that were used to develop an integrative definition of conflict personalization.

The authors developed the following definition: Conflict personalization is the negative affective as well as cognitive reaction to the self being threatened and/or in danger as a result of a social interaction about perceived incompatibilities.

The integrative definition of this study enables the development of a measurement instrument to assess personalization during workplace conflict, paving the way for developing effective research-based interventions.

Conceptual vagueness hampers theoretical development, empirical research and the development of effective interventions. Although the importance of conflict personalization is mentioned within the field of workplace conflict, it has not been empirically studied yet. This paper can serve as the basis for future research in which conflict issue and personal experience are separated.

This contribution focuses on the transition from childhood to teenage years to gain insights into intergenerational relations in Türkiye. At this transition, relations between the age groups – maturing children and responsible adults – are partly renegotiated. Scopes of action, areas of responsibility, the right to have a say are being redefined, or at least contested. What becomes the subject of negotiation? How are the negotiations conducted? What are the successes and failures of negotiations? The answers give insights into the positions and mutual relations of adolescents and adults. Using focus group data with girls and complementing questionnaire material from teenagers in Türkiye, we illuminate some challenges related to the age transition from the adolescents' perspective. The results show that the girls – in accordance with their peers and against the resistance of their parents – try to implement their idea that growing up means to become more equal and independent. From the parents' side, responsibility and maturity – particularly regarding (increasing) household and school obligations – emerged as the most dominant expectations toward the teenagers. Our findings suggest that this strong ‘responsibilization’ demanded by the parents and the girls' (albeit somewhat grudgingly achieved) ability to meet this expectation ensured girls' subordination within the intergenerational relations – a subordination that is thus upheld beyond childhood. We conclude that the particular contradictions the teenagers are confronted with when coming of age are increased by Türkiye's status as a society between the East and the West that cannot be considered wholly collectivist anymore.

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.

The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.

This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.

There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.

From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.

Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.

To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.