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This study aims to identify factors influencing attitudes towards remote work, categorise employed Latvians into proponents and opponents of remote work and analyse these groups in the work-family-community-self integration.

This study adopts the job demands-resources theory. Empirical research is based on a survey of employed Latvians (Feb–Mar 2021, n = 1,052, n = 853,200). The focus is on employed Latvians with remote work experience, constituting 534 individuals (50.7% of the sample). The sample aligns with the demographic profile of employed Latvians, with data weighted by age and sex (across 12 age–sex combinations) from the Central Statistical Bureau of Latvia. Research hypotheses include identification of “discriminatory” factors influencing the attitudes towards remote work, distinguishing between proponents and opponents; examination of distinct job demands and resources related to the work-family-community-self integration within the groups of proponents and opponents of remote work.

Survey results indicate that 11.2% respondents worked remotely before the COVID-19 pandemic, typically without formalisation. Among those with remote work experience, 40% support it, whereas 60% oppose it. Rather than social and demographics or employer support, work-related values play the most significant role in shaping attitudes. Proponents generally acquire more job resources than demands through remote work, fostering the work-family-community-self integration; conversely, opponents experience the opposite trend.

This study provides empirical insights into the attitudes of employed Latvians towards remote work in the work-family-community-self integration, using the job demands-resources model. Notably, it innovatively evaluates the institutionalisation of remote work.

Modern slavery in global value chains is an emerging topic of interest across various fields, including in international business, but is often fragmented in its approach. This study aims to provide a practical framework for studying relationships between participants in global value chains by exploring the nexus of three concepts – vulnerability, resilience and empowerment (VRE) – in the context of modern slavery.

This article offers a deductive thematic analysis of 51 empirical and conceptual business research studies on modern slavery in global value chains published until mid-2021 according to the three categories of interest at the micro (within individuals and organisations), meso (between individuals and organisations) and macro (structural) levels.

The findings have informed the development of three themes, each of which is an opportunity for future research with clear policy implications: a reductionist approach to vulnerability obscures its complexity; externalising the empowerment process and locating it outside of the agency of workers serves to further disempower them; and focusing exclusively on organisational resilience conceals the essentiality of resilience within individuals, communities and societies.

This article is among the first to extend the focus of business literature on modern slavery in global value chains beyond its current largely facile engagement with VRE, offering an original descriptive VRE typology to engage with the nexus between these three concepts.

The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.