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This study aims to take a dual-process perspective and argues that peer influence on increasing impulse buying may also operate automatically. If-then plans, which can automate action control, may, thus, help regulate peer influence. This research extends existing literature explicating the deliberate influence of social norms.

Study 1 (N = 120) obtained causal evidence that forming an implementation intention (i.e. an if-then plan designed to automate action control) reduces peer impact on impulse buying in a laboratory experiment with young adults (students) selecting food items. Study 2 (N = 686) obtained correlational evidence for the role of norms, automaticity and implementation intentions in impulse buying using a large sample of high-school adolescents working on a vignette about clothes-shopping.

If-then plans reduced impulse purchases in the laboratory (Study 1). Both reported deliberation on peer norms and the reported automaticity of shopping with peers predicted impulse buying but an implementation intention to be thriftily reduced these links (Study 2).

This research highlights the role of automatic social processes in problematic consumer behaviour. Promising field studies and neuropsychological experiments are discussed.

Young consumers can gain control over automatic peer influence by using if-then plans, thereby reducing impulse buying.

This research helps understand new precursors of impulse buying in understudied European samples of young consumers.

This bibliometric study provides an overview of research related to digital transformation (DT) in the tourism industry from 2013 to 2022. The goals of the research are as follows: (1) to identify the development of academic papers related to DT in the tourism industry, (2) to analyze dominant research topics and the development of research interest and research impact over time and (3) to analyze the change in research topics during the pandemic.

In this study, the authors processed 3,683 papers retrieved from the Web of Science and Scopus. The authors performed different types of bibliometric analyses to identify the development of papers related to DT in the tourism industry. To reveal latent topics, the authors implemented topic modeling based on latent Dirichlet allocation with Gibbs sampling.

The authors identified eight topics related to DT in the tourism industry: City and urban planning, Social media, Data analytics, Sustainable and economic development, Technology-based experience and interaction, Cultural heritage, Digital destination marketing and Smart tourism management. The authors also identified seven topics related to DT in the tourism industry during the Covid-19 pandemic; the largest ones are smart analytics, marketing strategies and sustainability.

To identify research topics and their development over time, the authors applied a novel methodological approach – a smart literature review. This machine learning approach is able to analyze a huge amount of documents. At the same time, it can also identify topics that would remain unrevealed by a standard bibliometric analysis.

Intraorganizational knowledge and information sharing are important steps toward more-accessible organizational knowledge. The aim of this study is to qualitatively explore factors that contribute to employees' motivations for sustaining intraorganizational knowledge-sharing behaviors and to examine the impact of these factors in a quantitative study with the Austrian Federal Ministry of Defense. This ministry faces a retirement wave in the next 5–10 years. Intraorganizational knowledge sharing before, during, and following this wave will play a decisive role for the organization in the near future.

An exploratory sequential mixed-methods study was conducted. The study design involved a qualitative study phase with expert interviews and stakeholder workshops (n = 9) and a quantitative study phase based on a cross-sectional online survey with an implicit association test on intraorganizational knowledge sharing (n = 59).

In the qualitative study phase, three main research topics regarding intraorganizational knowledge sharing were identified: employee attitude, organizational support, and specific relational aspects of knowledge transfer, such as reciprocal relationships among employees and opportunities for knowledge exchange. A hierarchical multiple regression analysis revealed that perceived organizational support was the only factor that was a significant predictor of motivation for engaging in knowledge sharing. We also analyzed the data for moderation effects and demonstrated that sociopsychological factors (e.g., the engagement or openness of colleagues to share their knowledge) further strengthened the positive relationship between employees' perceived support and personal willingness to share knowledge.

We conclude that an organizational culture that supports knowledge sharing within the organization is highly relevant for motivating employees to share their knowledge. Practitioners will also benefit from the insights of the various dimensions of employees' willingness to engage in knowledge-sharing behaviors to better design further interventions in organizations.

In accordance with an exploratory sequential mixed-methods approach, we followed a transdisciplinary process in which scientific and practical experiences and knowledge were integrated. For this purpose, interviews and workshops with experts and stakeholders in the organization were conducted. The qualitative findings were incorporated into a quantitative survey and an implicit association test for the employees of the organization. This approach demonstrates a different and more holistic approach to analyzing a real-world problem in the context of a governmental agency in order to investigate the multidimensional and complex topic of intraorganizational knowledge sharing.

Studies on academic entrepreneurship (AE) agree on the significant impact that Universities can have on entrepreneurial development. AE deploys through fundamental activities, like the start-up of new companies and the connection of the University with Enterprises. The purpose of this paper is to analyse the role of digital learning platforms (DLP) to connect Universities and Enterprises effectively. Although the literature has extensively investigated DLP, there is a lack of understanding of the role of DLP in supporting digital AE. This paper focuses, in particular, on the functional requirements that have to distinguish the development of DLPs supporting education-based activities of knowledge transfer between academia and enterprise.

The research is carried out, adopting a case study methodology. A single and holistic case regarding a DLP developed for the strategic and exclusive deployment of AE activities is proposed to describe and discuss the functional requirements of such Platform.

The DLP is a virtual learning space in which Enterprises and Universities can interact. The definition of design requirements is crucial for the efficacy of DLPs and needs to be carefully supported. Various criteria are proposed, respect to the various stakeholders engaged in DAE learning platform (Universities, Enterprises, students, employees), and according to the short- and long-term objectives of Universities and Entrepreneurship connection.

The paper explores an original case of DLP established in AE, to connect Universities and Enterprises. The research also sheds light on the under focussed typology of AE activities regarding education-based knowledge exchange. They are currently unaddressed by the literature on AE.

Zoos are important urban tourism attractions. The challenge for zoos is finding a balance between attracting visitors and enhancing education and conservation management. This research contributes to a greater understanding of the conservation intentions of zoo visitors and how zoos can emphasise conservation management principles sustainably. This study aims to identify the variables that encourage conservation intentions among visitors to a South African zoo.

A destination-based survey was conducted in 2019 at the Johannesburg Zoo, and 445 questionnaires were administered through convenience sampling.

Exploratory factor analyses identified visitors’ conservation awareness because of zoos (pre-conscious, conscious and unconscious), behavioural intentions (advocating and supporting), motives (engagement, edutainment and escapism) and satisfaction (interaction and facility quality, and service and interpretation quality). The behavioural intentions were the dependent variables. Advocating conservation intentions (ACI) is an active role where zoo visitors feel a strong responsibility towards conservation and encourage others to the conservation cause. Supporting conservation intentions (SCI) relates more to loyalty towards visiting the zoo and subsequently supporting conservation. Stepwise linear regression analyses revealed that enhancing ACI relies on SCI, edutainment, conscious awareness, service and interpretation quality and total spending. However, enhancing SCI relies on ACI, interaction and facility quality and the motive, escapism, while engagement revealed a negative relationship.

The results show that zoos can encourage SCI to ACI by using interactive and entertaining interpretations to teach visitors about the zoo’s mandate and the importance of conservation while balancing their need to escape.

The purpose of this paper is to describe and theorize the type of hate-love relationship to performance measurement systems (PMSs) that individual researchers tend to develop in academia. To this end, the paper draws upon Foucault’s writings on neoliberalism to analyse PMSs as neoliberal technologies holding certain qualities that can be expected to elicit such ambivalent views.

The paper is based on a qualitative interview study of researchers from three Swedish universities, who were asked to reflect upon questions related to three overall themes, namely, what it means to be a researcher in contemporary academia, the existence and use of PMSs at their universities and if/how such PMSs affected them and their work as researchers.

The empirical findings show that the hate-love relationship can be understood in terms of how PMSs are involved in three central moments of governmentality, where each such moment of governmentality tends to elicit feelings of ambivalence among researchers due to how PMSs rely on: a restricted centrifugal mechanism, normalization rather than normation and a view of individual academics as entrepreneurs of themselves.

Existing literature has provided several important insights into how the introduction and use of PMSs in academia tend to result in both negative and positive experiences and reactions. The current paper adds to this literature through theorizing how and why PMSs may be expected to elicit such ambivalent experiences and reactions among individual researchers.

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

3. The authors take a temporal perspective to unpack changes to management control arrangements.

4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.

The paper draws on an ethnographic study in a Southern European company and mobilizes leader–follower relations as a method theory to analyse the observations.

The findings show how a leadership dispute between two top managers can be amplified during the management accounting change process and percolate throughout an organization. The authors identify five contested areas where the role of accounting amplifies the leadership dispute by unfolding its reach to other organizational actors. The leadership dispute can shape and reinforce a fragmented organization, with some organizational members creating convergent leader–follower relations while others divert and fragment with an increased turnover. This amplification can lead to unexpected outcomes of the change process in terms of how and by whom accounting is performed.

The authors propose the study of leadership and followership as an important but, to date, largely neglected theme in management accounting research.

In contrast to the prior management accounting literature, the paper departs from a leadership-centric and role-based approach and employs a co-constructionist and relational approach to leadership and followership to analyse management accounting change. In addition, it applies and extends Alvesson's (2019a) theory on “divergent relationalities” between the presumed leaders and followers. In doing so, the paper also adds to the leadership field by theorizing and integrating the situation of a leadership dispute in this novel theoretical framework.