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This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image differ from operational managers’ perceived role expectations, how management accountants perceive their identity and how those factors shape management accountants’ understanding of who they are and want to be.

A qualitative design draws upon the case company’s 100 job advertisements and 31 semi-structured interviews with management accountants and operational managers. Those data are entwined with role theory and its core concepts of expectations and identities and also early recruitment-related theoretical aspects such as image and employer branding.

The findings reveal how employers’ perceptions of the ideal image and operational managers’ role expectations shape and influence the identity of management accountants. However, management accountants distance themselves from a brand image and role expectations. They experience identity conflict between their current and desired identity, the perception of not being able to perform the currently desired role. Although this study presents some possible reasons and explanations, such as employer branding for the misalignment and discrepancy between perceptions of employer (image), expectations of operational managers (role) and management accountants’ self-conception of the role (identity), this study argues that the identity of a management accountant results from organizational aspects of image and role and individual aspects of identity.

Image and external role expectations can challenge identity construction and also serve as a source of conflict and frustration; thus, a more comprehensive approach to studying the identity of management accountants is necessary to understand what contributes to the fragility of their identity.

The results provide an understanding of the dynamics of the image, role and identity to support management accountants and employers and to further address the suggested dissonance and ambiguities.

This study contributes by showing how the dynamics and connections between the image, role and identity influence the identity construction of management accountants. Moreover, this study shows how overpromising as a part of employer branding might not reflect the reality experienced by management accountants but may cause frustration and threaten the management accountants’ identity.

Since the declaration of COVID-19 as a pandemic in March 2020, higher education institutions (HEIs) across the globe have shifted – entirely or partly – to online teaching and learning; Lebanese HEIs were no exception. Such an unprecedented and “forced” transition to online teaching and learning has created a landscape for scholars and researchers to inquire into the efficiency and effectiveness of online teaching and learning, students’ satisfaction with this virtual educational experience, and instructors’ satisfaction with such an experience. This chapter presents a study about Lebanese instructors’ satisfaction with online teaching and learning during the pandemic. Instructors’ satisfaction was measured in terms of three satisfaction constructs of psychometrically validated “Online Instructor Satisfaction Measure” (OISM): instructor-to-student interaction (ISI); student-to-student interaction (SSI); and course design, development, and teaching (CDT). Data were collected through an online questionnaire from 102 Lebanese instructors across 7 Lebanese universities: 6 private universities and the national public Lebanese higher education institute (Lebanese University). This study found that there were no significant changes between the satisfaction levels in relation to each of the ISI, SSI, and CDT constructs between STEM education background instructors and their non-STEM education background counterparts. Despite their dissatisfaction with the level of interaction between them and their students (ISI), the participating Lebanese instructors were satisfied with the SSI, except for students’ collaborative and group work, and were also satisfied with the CDT, except for the preparation time required for delivering an online course.

The purpose of this study is to investigate the usage of digital technologies (DTs) in improving the mental health of workers on construction sites.

A mixed research approach was used in the study, which comprised a questionnaire survey and two phases of semi-structured interviews. Purposive sampling was used to determine the interviewees and respondents of the questionnaire survey. Weighted mean rating (WMR) and manual content analysis were used to rank and evaluate the collected data.

The findings of this study revealed bipolar disorder, anxiety disorders, attention-deficit/hyperactivity disorder, obsessive-compulsive disorder, work-related stress and depression as the six most significant mental disorders (MDs) among the construction workforce and 30 causes for them. Moreover, 27 symptoms were related to the six most significant MDs, and sweating was the most significant symptom among them. Despite that, 16 DTs were found to be suitable in mitigating the causes for the most significant MDs.

There are numerous studies conducted on the application of DTs to construction operations. However, insufficient studies have been conducted focusing on the application of DTs in improving the mental health of workers at construction sites. This study can thus influence the use of DTs for tackling the common causes for MDs by bringing a new paradigm to the construction industry.

The current review aims to focus on how risk and protective factors for self-harm in secure mental health hospitals are captured in the literature.

Fifty-seven articles were included in a systematic review, drawn from an initial 1,119 articles, post duplicate removal. Databases included Psycinfo, Psycarticles, Psycnet, Web of Science and EBSCO host. A thematic analysis was used, which included a meta-ethnographic approach for considering qualitative papers.

There was a clear focus on risk factors, with eight identified (in order of occurrence): raised emotional reactivity and poor emotion regulation; poor mental health; traumatic experiences; personality disorder diagnosis and associated traits; increased use of outward aggression – dual harm; constraints of a secure environment and lack of control; previous self-harm and suicide attempts; and hopelessness. Protective factors featured less, resulting in only three themes emerging (in order of occurrence): positive social support and communication; positive coping skills; and hope/positive outlook.

This includes a proposal to move focus away from “risk” factors, to incorporate “needs”, in terms of individual and environmental factors. There is also a need for more attention to focus on developing high quality research in this area.

The research captures an area where a synthesis of research has not been comprehensively undertaken, particularly with regards to capturing protective as well as risk factors.

The purpose of this article is to examine the impact of digital technology (specifically mobile applications) use on employees' perceptions of motivation at work (MW) and job performance (JP).

Survey data were collected from 4,089 employees working in small and medium-sized enterprises (SMEs) registered to Small and Medium Enterprises Development Organization (SMEDO) in Turkey. The relationships were assessed through structural equation modeling with bootstrap estimation.

The results support the proposed framework illustrating the positive effect of perceived usefulness (PU) and perceived ease of use (PEOU) of mobile applications on employees' perceived JP. Findings indicate that MW has exhibited a mediating effect between both PU and JP and PEOU and JP.

This article discusses the accelerating role of coronavirus disease 2019 (COVID-19) pandemic on SMEs' technology acceptance and the acceptance's positive impact on employees' motivation and performance. This article adds to the literature on SMEs by enabling researchers and practitioners to understand the issues in digital technologies acceptance by SME employees and contributes towards enriching the knowledge on technology acceptance perceptions' role in SMEs coping strategies during the COVID-19.

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.

The purpose of this paper is to investigate the influence of entrepreneurs’ social competence (SC) on small and medium-sized enterprise (SME) performance.

Primary data of 250 manufacturing SMEs were collected through a survey method. The influence of SC on performance was tested using structural equation modelling (SEM).

Overall, the findings suggest that SC dimensions have a positive influence on SME performance in terms of nonfinancial perspective. More clearly, the findings show that out of five dimensions of SC, which include social adaptability, social perception, social expressiveness, persuasiveness and impression management; social perception, persuasiveness and impression management have direct effect on customer perspective; persuasiveness, social expressiveness and social adaptability have a direct influence on internal business processes and social adaptability, social perception, impression management and social expressiveness are directly related with learning and growth. Contrary to expectations though, social perception and social adaptability were significantly and negatively associated with internal business processes and customer perspective, respectively, while there was no significant correlation between social expressiveness, persuasiveness and impression management with customer perspective, business processes and learning and growth in that order.

The current study affirms that SMEs managed by entrepreneurs and managers who possess high levels of SC, may have a better performance compared to those operated by entrepreneurs with low levels of SC. This justifies a need for SME entrepreneurs and managers to work hard to improve their SC capabilities.

This study is pertinent and unique because, it extensively examines each of the five dimensions of SC in relation to nonfinancial indicators of SME performance. Besides, the study also provides additional evidence of the impact of SC on SME performance by suggesting that entrepreneurs who are socially competent are more likely to own highly successful ventures.

The paper aims to explore “content” factors influencing consumptive and contributive use of enterprise social networking within UK higher education during the COVID-19 pandemic.

The methodology uses genre analysis and grounded theory to analyse empirical data from posts obtained through Microsoft Yammer and a focus group.

The findings reveal the motivators-outcomes-strategies and the barriers-outcomes-strategies of users. Motivators (M) include feature value, Information value, organizational requirement and adequate organizational and technical support. Barriers (B) include six factors, including resisting engagement on the online platform, emotional anxiety, loss of knowledge, the lack of organizational pressure, lack of content quality and lack of time. An Outcomes (O) framework reveals benefits and dis-benefits and strategies (S) relating to improving user engagement.

The research method and resultant model may serve as guidelines to higher educational establishments interested in motivating their staff and scholars around the use of enterprise social network (ESN) systems, especially during face-to-face restrictions.

This research study was conducted during the COVID-19 pandemic which provides a unique setting to examine consumptive and contributive user behaviour of ESN’s. Furthermore, the study develops a greater understanding of “content” factors leading to the benefits or dis-benefits of ESN use, drawing on user motivators, barriers and strategies during the COVID-19 pandemic in UK education.

This paper aims to explore the changing role of the accountant amid multiple drivers, responses of accountants and situated rationality in a multinational firm, Max-choice Lanka.

It adopts the single-site case study approach under the qualitative methodology and leans on institutional theory, specifically Ter Bogt and Scapens (2019) framework.

The case study findings reveal that the role of the accountant has undergone change amid local and broader institutions linked to organizational culture/norms, the influence of the parent company, global trends and technological advancements. Based on evolving situated rationalities, the contemporary accountant performs an agile role as a value-adding business partner; data scientist; strategic decision-maker; and a cross-functional team member.

At the practice level, identifying drivers influencing the changing role of accountants enables organizations to shape their accounting functions attuned to evolving needs by implementing appropriate strategies and recruiting competent personnel. In the realm of education, it calls for incorporating areas such as big data analytics, artificial intelligence, reporting nonfinancial information and integrated accounting software to the accounting curricular and upskill students based on industry expectations catering to changing roles.

This paper adds to the ongoing debate on the contemporary role of the accountant. Capitalizing on case study data, this research illuminates the influence of multiplicity of institutions, different forms and situated rationality within this changing role and extends the Ter Bogt and Scapens (2019) framework.