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The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each showcased researcher reflects on the exercise, highlighting nuanced perspectives drawn from their experience. Collectively, these examples and associated independent narratives allow the authors to identify common themes that provide informative insights to potential users.

First, the RPP tool is helpful for accounting scholars to portray their essential research stream. Moreover, the tool proved universally meaningful and applicable irrespective of research discipline or research experience. Second, it offers a distinct advantage over existing popular research profile platforms, because it demands a focused “less”, that delivers a meaningful “more”. Further, the conciseness of the RPP design makes it readily amenable to iteration and dynamism. Third, the authors have identified specific situations of added value, e.g. initiating research collaborations and academic job market preparation.

The RPP tool can provide the basis for developing a scalable interactive researcher exchange platform.

The authors argue that the RPP tool potentially adds meaningful incremental value relative to existing popular platforms for gaining researcher visibility. This additional value derives from the systematic RPP format, combined with the benefit of easy familiarity and strong emphasis on succinctness. Additionally, the authors argue that the RPP adds a depth of nuanced novel information often not contained in other platforms, e.g. around the dimensions of “data” and “tools”. Further, the RPP gives the researcher a “personality”, most notably through the dimensions of “contribution” and “other considerations”.

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.

This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.

The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.

This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.

So far, whether customers' involvement strengthens or weakens the process of service recovery has remained unclear. Filling this gap, this study aims to investigate the effect of customers' participation on customers' post-recovery outcomes in the context of the banking industry. More specifically, this study delineates how and when customer participation (CP) proves effective in creating and enhancing favourable post-recovery outcomes.

With the help of an online survey, this study collects responses from 314 bank customers and analyses them using SmartPLS.

The results show that customers' participation in service recovery positively affects customers' perceived utilitarian and hedonic values. Customers' perceived utilitarian and hedonic values positively influence customers' recovery satisfaction which, in turn, positively relates to their continuance intention and positive word-of-mouth (PWOM). Furthermore, customers' positive psychological capital (CPPC) positively moderates the relationship of CP in service recovery with perceived utilitarian value and hedonic value.

This study unveils the negative facet of co-created service recovery, which has rarely been addressed in the service recovery literature, especially in the context of the banking industry. This study demonstrates that the effectiveness of customers' participation in creating favourable post-recovery outcomes is contingent on CPPC. Moreover, this study confirms that not all customers may value customers' participation in the service recovery process.

This paper investigates the dynamics between state affect and trusting cognitive beliefs on post-adoptive information technology (IT) use behaviors in the form of intention to explore and deep structure usage. That state affect can influence behaviors is recognized in practice. In fact, some studies examine the impact of affective constructs, but the way state affect impacts how individuals use IT remains largely unexplored. The authors theorize that state affect, in the form of positive and negative affect, will influence trusting cognitive beliefs regarding an IT artifact (in terms of perceived helpfulness, capability and reliability) and, more importantly, directly influence intention to explore and deep structure usage.

The authors test the model using a sample of 357 IT users. Survey items were derived from established measures, and the data were analyzed using structural equation modeling.

Results of this study suggest that positive affect and negative affect impact trusting cognitive beliefs. Trusting cognitive beliefs positively impact intention to explore with an IT and deep structure usage of an IT. Even in the presence of trusting beliefs, though, positive affect directly impacts intention to explore. Positive affect and negative affect both also have various indirect, mediated effects on intention to explore and deep structure usage.

In order to maximize value from workplace IT, the results suggest managers foster an authentic, positive work environment in order to harness or redirect employees' emotional energies.

This study aims to further develop the CLC stage/path’s identification model that distinguishes between path’s emergence (emergence stage), path’s development (growth stage), path’s sustainment (maturity stage), path’s decline (decline stage) and path’s transformation (renewal stage), and by applying it, define the current stage/path of the Demarcated Douro Region (DDR) cluster. The Port wine industry, which is the dominant industry of the DDR cluster, is at the maturity/decline stage – is the same for the cluster itself?

It is a case study with a longitudinal perspective based on the analysis of the dynamics of the parameters of cluster evolution using available secondary sources (cluster identity/brand; number of firms; number of employees; network; innovation; policies and regulations; and external markets – exports), especially addressing the past decade, that represent the stage of maturity/decline of the cluster’s dominant Port wine industry.

The conclusion is that since the 1990s the Demarcated Douro Region has gone through a “path transformation” where during the following 20 years new “anchors” for the cluster were gradually introduced, such as Doc Douro Wines, new forms of consumption of Port wine, tourism and olive oil. Since 2010 the cluster has entered a growth stage/(new) path’s development, where these “anchors” are in steady growth. The Douro brand is becoming more internationally recognized and established, the number of firms and employees is increasing, the network is restructuring with the creation of cluster-specific official institutions, innovation is especially reflected with increasing heterogeneity through diversification of the clusters into new activities and regulations and policies are supportive for expansion – all these parameters are indicating the rise of the new cycle for the cluster. Thus, the DDR cluster represents an attractive business environment and requires attention from regional policymakers to support the cluster’s development. Especially institutions have been highlighted as internal factors driving clusters growth, European integration as an external factor and firms’ strategies of diversification and internationalization as an appropriate de-locking mechanism for new path’s development.

This research contributes to the CLC theory by further developing and applying a CLC stage/path identification model. It provides a better understanding of the dynamics of the DDR cluster that diverge from its dominant industry life cycle, which is relevant for regional policies and firms’ strategies. This study has its limitations. It provides an exploratory application of the theoretical framework proposed, and consequently, no general conclusions are possible yet. More empirical studies with different clusters in different stages are necessary to test the framework.

These findings are useful to policymakers when designing their policies for cluster development but also for clusters’ entities and actors when making their strategic decisions as it allows based on the verification of the established parameter of CLC to identify its current stage/path of development.

The paper presents a theoretically grounded model for CLC identification and for the first time to the best of the authors’ knowledge applies it to a cluster case – the DDR cluster. This case applies the proposed model and illustrates its usefulness. The model provides the tools for a better understanding of cluster dynamics.