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This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

Given the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research through evidence gained from academic accountants in Australia.

Extant literature is complemented with interviews of accounting academics in Australia to reveal the challenges and opportunities facing interdisciplinary researchers and reimagine prospects for the future.

Evidence indicates that accounting academics hold diverse views toward interdisciplinarity. There is also confusion between multidisciplinarity and interdisciplinarity in the journals in which academic accountants publish. Further, there is mixed messaging among Deans, disciplinary leaders and emerging scholars about the importance of interdisciplinary research to, on the one hand, publish track records and, on the other, secure grants from government and industry. Finally, there are differing perceptions about the disciplines to be encouraged or accepted in the cross-fertilisation of ideas.

This paper is novel in gathering first-hand data about the opportunities, challenges and tensions accounting academics face in collaborating with others in interdisciplinary research. It confirms a discouraging pressure for emerging scholars between the academic research outputs required to publish in journals, prepare reports for industry and secure research funding, with little guidance for how these tensions might be managed.

The main purpose of this study is to provide a comprehensive review and critical insights of the application of fuzzy methods in modeling, assessing and understanding the various aspects of green and sustainable supply chains (SSCs).

The present study conducts a systematic literature review (SLR) and bibliometric analysis of 252 research articles. This study employs various tools such as VOSviewer version 1.6.10, Publish or Perish, Mendeley and Excel that aid in descriptive analysis, bibliometric analysis and network visualization. These tools have been used for performing citation analysis, top authors' analysis, co-occurrence of keywords, cluster and content analysis.

The authors have divided the literature into seven application areas and discussed detailed insights. This study has observed that research in the social sustainability area, including various issues like health and safety, labor rights, discrimination, etc. is scarce. Integration of the Industry 4.0 technologies like blockchain, big data analytics, Internet of Things (IoT) with the sustainable and green supply chain (GSC) is a promising field for future research.

The authors' contribution primarily lies in providing the integrated framework which shows the changing trends in the use of fuzzy methods in the sustainability area classifying and consolidating green and sustainable supply chain management (SSCM) literature in seven major areas where fuzzy methods are predominantly applied. These areas have been obtained after the analysis of clusters and content analysis of the literature presenting key insights from the past and developing the conceptual framework for future research studies.

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

This study aims to evaluate the efficiency of various techniques for enhancing indoor air quality (IAQ) in construction. It analyzed the alterations in the concentration of indoor air pollutants over time for each product employed in controlling pollution sources and removing it, which included eco-friendly substances and adsorbents. The study will provide more precise and dependable data on the effectiveness of these control methods, ultimately supporting the creation of more efficient and sustainable approaches for managing indoor air pollution in buildings.

The research investigates the impact of eco-friendly materials and adsorbents on improving indoor air quality (IAQ) in Dubai's tall apartment buildings. Field experiments were conducted in six units of The Gate Tower, comparing the IAQ of three units built with “excellent” grade eco-friendly materials with three built with “good” grade materials. Another experiment evaluated two adsorbent products (H and Z) in the Majestic Tower over six months. Results indicate that “excellent” grade materials significantly reduced toluene emissions. Adsorbent product Z showed promising results in pollutant reduction, but there is concern about the long-term behavior of adsorbed chemicals. The study emphasizes further research on household pollutant management.

The research studied the effects of eco-friendly materials and adsorbents on indoor air quality in Dubai's new apartments. It found that apartments using “excellent” eco-friendly materials had significantly better air quality, particularly reduced toluene concentrations, compared to those using “good” materials. However, high formaldehyde (HCHO) emissions were observed from wood products. While certain construction materials led to increased ethylbenzene and xylene levels, adsorbent product Z showed promise in reducing pollutants. Yet, there is a potential concern about the long-term rerelease of these trapped chemicals. The study emphasizes the need for ongoing research in indoor pollutant management.

The research, while extensive, faced limitations in assessing the long-term behavior of adsorbed chemicals, particularly the potential for rereleasing trapped pollutants over time. Despite the study spanning a considerable period, indoor air pollutant concentrations in target households did not stabilize, making it challenging to determine definitive improvement effects and reduction rates among products. Comparisons were primarily relative between target units, and the rapid rise in pollutants during furniture introduction warrants further examination. Consequently, while the research provides essential insights, it underscores the need for more prolonged and comprehensive evaluations to fully understand the materials' and adsorbents' impacts on indoor air quality.

The research underscores the importance of choosing eco-friendly materials in new apartment constructions for better IAQ. Specifically, using “excellent” graded materials can significantly reduce harmful pollutants like toluene. However, the study also highlights that certain construction activities, such as introducing furniture, can rapidly elevate pollutant levels. Moreover, while adsorbents like product Z showed promise in reducing pollutants, there is potential for adsorbed chemicals to be rereleased over time. For practical implementation, prioritizing higher-grade eco-friendly materials and further investigation into furniture emissions and long-term behavior of adsorbents can lead to healthier indoor environments in newly built apartments.

The research offers a unique empirical assessment of eco-friendly materials' impact on indoor air quality within Dubai's rapidly constructed apartment buildings. Through field experiments, it directly compares different material grades, providing concrete data on pollutant levels in newly built environments. Additionally, it explores the efficacy of specific adsorbents, which is of high value to the construction and public health sectors. The findings shed light on how construction choices can influence indoor air pollution, offering valuable insights to builders, policymakers and residents aiming to promote public health and safety in urban living spaces.

The authors examined the influence of perceived value on consumer attitude and purchase intention (PI) and the relationship between attitude and PI towards sustainable luxury products (SLP) in China.

An online survey was conducted with 935 consumers of luxury fashion in mainland China. Structural equation modelling was applied to measure and analyse the relationship between values (i.e. hedonic values, social values, and value for money) and consumer attitude and PI.

Consumers' multidimensional values positively affected their attitude. Social values and value for money had a significant positive effect on PI towards SLP. However, hedonic values had no effect on PI.

The sample was drawn from first-tier cities in China, and the results cannot be generalised. The authors examined three dimensions of consumption values. Future research should consider additional markets, values, and influencing factors.

Luxury companies should understand Chinese consumers' diverse values and develop sustainable products that meet consumers' principles. These principles increase the perceived value of the products and thereby guide luxury brands to make marketing strategies to increase sales.

This is the first empirical study to use the theory of perceived value scale (PERVAL) to understand consumer behaviour regarding SLP in China.

This study explores the impact of new technologies, such as simulation and virtual reality, on the pedagogy and learning of engineering students. It aims to compare the effectiveness of these digital tools against traditional teaching methods in enhancing student learning experiences.

Utilizing a quantitative research approach, the study involved third-year engineering students from the “Production Management” course at the School of Engineering of Vitoria-Gasteiz. Data were collected through an ad hoc questionnaire and analyzed using SPSS software, focusing on student satisfaction, challenges in adopting new technologies and the evolving roles of students and teachers.

The research highlighted several key aspects. Firstly, it identified the need for adapting teaching methods to incorporate new technologies effectively. Secondly, the integration of simulation and virtual reality was found to facilitate a deeper understanding of real-world problems, as students could engage with these issues in a simulated, virtual environment. Finally, the study emphasized the importance of pedagogical approaches that leverage these technologies to increase student involvement and motivation. The results suggest a positive impact of digital tools on the learning process in engineering education.

The study’s scope was limited to one course within a single institution, suggesting the need for broader research across various disciplines and educational settings.

This research offers valuable insights into the integration of simulation and virtual reality in engineering education, underscoring their potential to enhance the learning experience and knowledge acquisition among students.

Exposure to poor indoor air in refurbished buildings is a matter of health concern due to the growing concentrations of various contaminants as a result of building airtightness without amendment of ventilation, or the use of building materials such as glue, paint, thinner and varnishes. Recent studies have been conducted to measure indoor air pollutants and assess the health risks affecting the quality of life, productivity and well-being of human beings. However, limited review studies have been recently conducted to provide an overview of the state of knowledge. This study aims to conduct a scoping review of indoor air quality (IAQ) in the context of refurbished or energy-retrofitted buildings.

A systematic screening process based on the PRISMA protocol was followed to extract relevant articles. Web of Science, Scopus, Google Scholar and PubMed were searched using customised search formulas. Among 276 potentially relevant records, 38 studies were included in the final review covering a period from 2015 to 2022.

Researchers mapped out the measured compounds in the selected studies and found that carbon dioxide (CO₂) (11%) and total volatile organic compounds (11%) were among the most commonly measured contaminants. Two trends of research were found including (1) the impact of ventilative properties on IAQ and (2) the impact of introducing building materials on IAQ.

The contribution of this study lies in summarising evidence on IAQ measurements in refurbished buildings, discussing recent advancements, revealing significant gaps and limitations, identifying the trends of research and drawing conclusions regarding future research directions on the topic.

This study aims to investigate whether there are disparities in research and development (R&D) internationalization between latecomers from economy-level technological disparities and firms with ownership-specific technological capability differences in the wind turbine industry.

Employing econometric analysis based on patent indicators, the authors examine the patent data assigned by the United States Patent and Trademark Office (USPTO) to the technologically advanced economy and the technologically emerging economy.

This study finds that latecomers from technologically advanced economies behave with no difference from early leaders in terms of international co-invention (INCO) but do show differences in another indicator – native ownership of foreign inventors (NOFIs). Additionally, latecomers from economy-level technological disparity show significant differences both in both INCO and NOFI. These results indicate that the latecomers from technologically advanced economies not only possess the nature of latecomers which motivates them to seek knowledge from foreign economies but also benefit from their advanced home base, thereby prompting them to internationalize and access cost-effective R&D resources. Moreover, the results demonstrate that latecomers from technologically emerging economies are more prone to engage in R&D internationalization to augment their own home base compared with firms from advanced economy.

This study extends the literature on R&D internationalization by introducing novel perspectives. It distinguishes some apparent distinctions of the tendency of R&D internationalization between latecomers under economy-level technological disparity as well as firms from ownership-specific technological capabilities differences. Additionally, this study disaggregates R&D internationalization into twin key dimensions: INCO and NOFI. These findings allow for a comprehensive understanding of the differences in the firm's R&D internationalization under economy-level technological disparities and ownership-specific technological differences. These findings offer valuable insights for decision-makers in navigating global innovation activities by highlighting the diverse economy-level technological advantages as well as ownership-specific advantages.