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The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Building on work that explores the relationship between individual beliefs and ability to recognize discrimination (e.g., Kaiser and Major, 2006), we examine how an adherence to beliefs about gender essentialism, gender egalitarianism, and meritocracy shape one’s interpretation of an illegal act of sexual harassment involving a male supervisor and female subordinate. We also consider whether the role of the gendered culture of engineering (Faulkner, 2009) matters for this relationship. Specifically, we conducted an online survey-experiment asking individuals to report their beliefs about gender and meritocracy and subsequently to evaluate a fictitious but illegal act of sexual harassment in one of two university research settings: an engineering department, a male-dominated setting whose culture is documented as being unwelcoming to women (Hatmaker, 2013; Seron, Silbey, Cech, and Rubineau, 2018), and an ambiguous research setting. We find evidence that the stronger one’s adherence to gender egalitarian beliefs, the greater one’s ability to detect inappropriate behavior and sexual harassment while gender essentialist beliefs play no role in their detection. The stronger one’s adherence to merit beliefs, the less likely they are to view an illegal interaction as either inappropriate or as sexual harassment. We account for respondent knowledge of sexual harassment and their socio-demographic characteristics, finding that the former is more often associated with the detection of inappropriate behavior and sexual harassment at work. We close with a discussion of the transferability of results and policy implications of our findings.

In this paper a systematic and well-defined student participation assessment scheme for college courses is proposed. The scheme supports the involvement of students in a variety of areas of participation within and outside the classroom with the aim of improving their learning. The scheme addresses mostly the challenges related to the practicality of the structure and design of the assessment. It also addresses the subjectivity of grading student participations. Areas of participation are widened to allow the faculty more accurate information about the conduct of each individual student towards more objective assessment. In addition, it provides the faculty with the flexibility to select areas that best fit the learning outcomes, nature of the course, availability of time and resources, and class atmosphere. The proposed scheme is initiated and developed using feedback from the teaching staff of Nizwa College of Technology, (NCT) through a survey and open discussion. The results indicate that over two thirds of the surveyed staff show agreement with the concept of assessing participation and find the scheme design clear and systematic, while 82% of them perceive the scheme as effective in improving the motivation and learning of students.

This research evaluated learning outcomes of a leadership development program at a large, southern land grant institution. The program is an interdisciplinary, semester-long class where experience and theory are juxtaposed to offer leadership training and development. Through an intensive research project, the program exposes students to four practical skills and four adaptive skills related to leadership development. The research outcomes of this study found that students did perceive to have gained the intended leadership skills as related to the four practical and four adaptive skills set forth by the program curriculum. As leadership programs continue to grow, these programs must be assessed and evaluated to continue to garner merit within the academic community.

The purpose of this paper is to develop an innovative branding method based on the hermeneutical approach and interpretive theory, to respond to the need of a simple and effective tool to build corporate identity through an industrial brand identity design and, being a new business, has been considered the brand perception of their stakeholders as the main input to analyze.

The case study of a small- and medium-sized enterprise (SME), that produces nanomaterials for the business-to-business (B2B) industrial market, is used to design the new hermeneutic branding method. The methodology process has been structured in four phases that have marked the investigation and that correspond to four different levels of knowledge that, in succession, between them, constituted the so-called hermeneutic circle.

This new approach allowed us to understand the social phenomenon related to the brand: its characteristic, context and the brand itself. Though hermeneutic analysis has confirmed that business strategy is only part of a more complex system of brand management, it must also consider the competitive environment and the views of the stakeholders.

This paper contributes to research on industrial branding by adopting the hermeneutical approach in managerial practice. This paper is the first of its kind in detail modelling the design phases of a B2B brand, providing an operational tool for marketing specialists.

There is a lack of research studies in the methods for designing industrial brands. The contribution of this paper lies in proposing a new interpretative approach that, acknowledging the different expectations of the stakeholder in the supply chain, allows to draw a B2B brand that communicates the system values of the product and company.

Sexual harassment and violence are taboo topics at German universities. Accordingly, there is a large gap in research on the prevalence and functioning of sexual harassment and assault in higher education as well as on social, cultural, and organizational conditions that foster and reproduce gender-based violence at universities. Previous research and our own data suggest that there is a perception among students, faculty and staff that normalizes, trivializes, and even legitimizes the problem. Based on a quantitative survey with students on the prevalence of sexual harassment and violence as well as the results of our analysis of how German universities deal with the issue, we relate this perception to the organizational structures of the higher-education system and discuss historically evolved hierarchies and androcentric structures as well as their reformulation in the wake of neoliberalization as causal for the tabooing and hiding of sexual harassment at German universities.

This paper aims to review the topic of “luxury fashion consumption”, a field of recent interest for academics and practitioners. However, a literature review that can map the existing knowledge and aggregate it into relevant topics and offers a research agenda for future research is still lacking.

This paper uses a systematic review and a text mining approach to analyse 73 articles on luxury fashion consumption aiming to clarify, rationalise and critically interpret the literature on luxury fashion consumption; identify the core topic, create an integrative framework of core constructs; and offer research gaps and suggest a research agenda for future studies.

From this analysis, eight major research topics are found and analysed (brand desire, authenticity, luxury markets, value perceptions, luxury retail experience, luxury brands communication, responsible consumption and sustainability and status signalling). Based on these topics and following the TCM framework, this review offers directions for future research.

This research offers a text-mining review of luxury fashion consumption to help scholars and managers further develop this field, as there is no comprehensive review on the topic exploring the themes, theories, constructs and methods used in prior studies.

Este artículo pretende revisar el “consumo de moda de lujo”, un tema de reciente interés para académicos y profesionales. Sin embargo, sigue faltando una revisión de la literatura que pueda ordenar el conocimiento existente y aglutinarlo en temas relevantes y que ofrezca una agenda de investigación futura.

Este trabajo emplea una revisión sistémica de la literatura y la minería de textos para analizar 73 artículos sobre el consumo de moda de lujo con el objetivo de (i) aclarar, racionalizar e interpretar críticamente la literatura sobre el consumo de moda de lujo, (ii) identificar el tema central, crear un marco integrador de constructos clave y (iii) presentar las lagunas de la investigación y sugerir una agenda de investigación para futuros estudios.

A partir de este análisis, se identifican y analizan ocho temas principales de investigación (el deseo de marca, la autenticidad, los mercados de lujo, las percepciones de valor, la experiencia de la venta al por menor de lujo, la comunicación de las marcas de lujo, el consumo responsable y la sostenibilidad, y la señalización de estatus). Sobre la base de estos temas y siguiendo el marco del TCM, esta revisión propone líneas para futuras investigaciones.

Esta investigación ofrece una revisión de la minería de textos sobre el consumo de moda de lujo para ayudar a los académicos y gestores a seguir desarrollando este campo, ya que no existe una revisión exhaustiva sobre el tema que explore los conceptos, teorías, constructos y métodos utilizados en estudios previos.

Revisión de la literatura

本文旨在回顾 “奢侈时尚消费”, 这是学术界和从业人员最近关注的一个话题。然而, 目前仍然未能将现有知识分类并为未来研究提供议程的文献回顾。

本文使用系统的文献综述和文本挖掘, 分析了73篇关于奢侈时尚消费的文章。此文目的是：（1）批判性地解释关于奢侈时尚消费的文献; （2）确定中心主题, 建立综合框架; （3）提出研究缺憾, 为未来的研究提出议程。

从这个分析中, 我们发现并分析了八个主要的研究主题（品牌欲望、真实性、奢侈品市场、价值认知、奢侈品零售体验、奢侈品品牌传播、负责任的消费和可持续性、以及地位信号）。基于这些主题并遵循TCM框架, 本评论提出了未来研究的方向。

目前还没有关于该主题的全面文献回顾, 以探索以前研究中使用的概念、理论、构造和方法。本研究对奢侈时尚消费的文本挖掘进行了回顾, 以帮助学者和管理者进一步发展该领域。

文献评论

The purpose of this paper is to investigate how horizontal collaboration aids organisations in responding to modern slavery legislation and in gaining a socially sustainable competitive advantage.

Action research has been conducted in the textiles and fashion industry and a relational perspective adopted to interpret five collaborative initiatives taken to tackle modern slavery (e.g. joint training and supplier audits). The primary engagement has been with a multi-billion pound turnover company and its collaborations with 35 brands/retailers. A non-government organisation and a trade body have also participated.

Successful horizontal collaboration is dependent on both relational capital and effective (formal and informal) governance mechanisms. In collaborating, firms have generated relational rents and reduced costs creating a socially sustainable competitive advantage, as suggested by the relational perspective. Yet, limits to horizontal collaboration also exist.

The focus is on one industry only, hence there is scope to extend the study to other industries or forms of collaboration taking place across industries.

Successful horizontal collaborative relationships rely on actors having a similar mindset and being able to decouple the commercial and sustainability agendas, especially when direct competitors are involved. Further, working with non-business actors can facilitate collaboration and provide knowledge and resources important for overcoming the uncertainty that is manifest when responding to new legislation.

Social sustainability improvements aim to enhance ethical trade and benefit vulnerable workers.

Prior literature has focussed on vertical collaboration with few prior studies of horizontal collaboration, particularly in a socially sustainable supply chain context. Moreover, there has been limited research into modern slavery from a supply chain perspective. Both successful and unsuccessful initiatives are studied, providing insights into (in)effective collaboration.

The purpose of this systematic review is to highlight some of the business model changes restaurants, bars and beverage producers undertook to modify their operations in order to not only stay in business but also to better serve their employees and communities during the COVID-19 crisis.

An analysis was conducted on 200 industry articles and categorized into three major themes: expansion of take-out/delivery, innovative practices, and community outreach/corporate support, each are further subdivided into additional themes. The systematic review is further supported by personal interviews with industry professionals.

This research finds that there were many different approaches used in adjusting business models in response to the dining restrictions put in place due to COVID-19. From these approaches, themes were developed which resulted in uncovering some suggestions such as developing contingency plans, being flexible and creative, eliminating menu items, investing in a communication platform and getting involved with local government. In addition, some practices operators should be mindful of such as selling gift cards and starting a crowdfund.

This research provides a systematic analysis of business model changes that occurred due to COVID-19 dining restrictions. Researchers can use this information as a guide for further analysis on a specific theme introduced herein.

This research offers several practical implications which will assist the industry should another similar event occur in the future. The systematic analysis describes and documents some suggestions as well as practices to be mindful of in preparing contingency plans for the future.

This research documents an unprecedented time for the hospitality industry by examining how restaurant, bar and beverage producers around the country responded to COVID-19 restrictions. Distilling the multitude of information into succinct themes that highlight the business model changes that occurred will aid future research as well as operators.

This article explores the emergence of organizational digital transformation in the rapidly advancing technological era. It discusses the origins, driving forces, strategies, challenges and broader implications.

The article employs a scoping review methodology that synthesizes knowledge from the existing literature, research, case studies and other relevant sources.

The findings underscore the pivotal role that organizational digital transformation plays in an era of relentless technological advancement. Leadership, organizational culture and technological enablers are identified as crucial drivers of innovation and competitiveness within organizations. The article also emphasizes ethics as a crucial element of digital transformation, focusing in particular on concerns about data privacy and the morality of artificial intelligence. Additionally, the author talks about anticipated future trends that are anticipated to influence the future of digital transformation, such as the growing influence of artificial intelligence, the trend toward hyper-personalization and the emergence of quantum computing.

The assessment has failed to provide recommendations for the actual implementation because it has mainly concentrated on conceptual and strategic aspects. Furthermore, it does not clearly define the criteria for choosing real-world examples, which limits the representation of the different industries, size ranges of organizations and outcomes associated with digital transformation.

The article stresses the significance of paying attention to the forces driving digital transformation while navigating ethical and societal concerns. In addition to highlighting the importance of anticipating future trends for strategic planning in the rapidly changing digital landscape, it emphasizes the advantages as incentives for organizations to invest in digital initiatives.

The investigation demonstrates how technology contributes to progress while posing complex ethical and change management issues. In light of increased connectivity, data analytics and artificial intelligence, it highlights the crucial need for societal adaptability and highlights the crucial role that cooperative human–machine coexistence plays in responsible development and transformative societal evolution.

The article stands out because it examines organizational digital transformation in-depth while considering its historical roots, ethical implications and future prospects. It is a priceless contribution to the field because real-world case studies and a scoping review provide a distinctive viewpoint and a comprehensive view of the effects of digital transformation on organizations and society.