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This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

Organizations have been challenged to identify antecedents to improved employee adjustment to the work environment changes that arose in the wake of the COVID-19 global pandemic. This study aims to explore the effect of multilingualism on employee ability to adjust to workplace changes based on the concept that multilinguals have been found to switch between tasks more efficiently as compared to monolinguals.

Applying a sequential explanatory mixed methods research approach, quantitative performance evaluation data on 207 credit union employees is analyzed using hierarchical linear modeling to predict employee performance, and thematic analysis of qualitative data representing the adjustment narratives of six monolingual and six multilingual employees within the sample is conducted, corresponding to the period during which employees were adjusting to broad workplace changes after the onset of the global pandemic.

The results suggest greater predicted improvement in the performance of multilingual employees. Reliance on the task-switching ability associated with multilingualism is found to be the primary self-evaluative factor for successful change adjustment among multilingual employees.

In light of work performance benefits identified in this study, organizations may consider multilingualism as a characteristic preceding better adjustment to organizational change, and not simply as a skill applicable to tasks requiring language proficiency, suggesting practical implications for human resource and organizational management.

This is the first sequential explanatory study focusing on the task-switching ability of multilinguals as an antecedent to change adjustment evidenced by improved work performance within an organizational context.

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.

Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.

The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.

Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.

By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.

This study provides a configurational examination of how policy designs influence the innovation performance of the emergency industry in China.

This study employs the Data Envelopment Analysis Malmquist index (DEA-Malmquist) to quantify the innovation performance of the emergency industry and then codes the innovation policies to calculate the syntactic components based on institutional grammar tools (IGTs). The configurations of syntactic components were determined by applying the fuzzy-set qualitative comparative analysis (fsQCA).

The results indicate that rules- and norms-oriented policy designs would improve the innovation performance of China's emergency industry. In the developed provinces, the “Deontic” and “aIm” combinations in the policy are useful for improving performance. In the developing provinces, the ambiguity of the “aIm” and “Context” conditions in the policy is leading to low performance. Additionally, a lack of strategy-oriented policy design would also result in poor performance.

Most previous studies used substitute variables to understand policy impacts. This study contributes to identifying the impacts of the syntactic components of policy designs on the innovation performance of the emergency industry. The findings can assist policymakers in developing more effective policies to stimulate innovation development in the emergency industry.

This study examines the antecedents and outcomes of using mobile fintech applications, including mobile banking, mobile payments, mobile transfer and mobile financial money management tools.

This paper examines the antecedents (i.e. financial education and financial literacy) and outcomes (i.e. desirable financial behaviors and financial well-being) of the utilization of mobile fintech. Using data from the 2018 National Financial Capability Study and structural equation modeling techniques, this study provides empirical evidence to show significant direct and indirect relationships among these factors.

The structural equation modeling results revealed that financial education was positively associated with both financial literacy and mobile fintech utilization. Interestingly, financial literacy was negatively associated with mobile fintech utilization and served as a negative mediator between financial education and mobile fintech utilization, while it positively correlated with desirable financial behaviors, enhancing financial well-being. Utilization of mobile fintech was negatively associated with desirable financial behaviors and indirectly and negatively associated with financial well-being. The alternative model highlighted a direct and negative association between mobile fintech usage and financial well-being, and a direct positive association between financial literacy and financial well-being.

This study makes contributions to the literature on financial well-being by examining pathways of antecedents and outcomes of mobile fintech utilization. The findings provide new insights into the rapid evolution of mobile fintech innovations and provide important policy and practical implications.

The purpose of this quantitative study was to fill the knowledge gap and to investigate relationships between cultural background and various demographic factors influencing parental involvement behaviors that prompt them to engage in their children's academic activities.

A quantitative research method was used to collect data to answer research questions and explore relationships between variables (Fraenkel et al., 2015). The researchers created the survey on Qualtrics and conducted a pilot study to improve the survey based on the recommendations of the pilot study's participants. Some items were reworded suggested by an expert committee to finalize the instrument. This survey mainly consisted of two sections to collect data on participants' demographics and cultural background. The participants used multiple-choice options to answer items pertaining to family demographics. They were asked to use a 5-point Likert scale: very often = 5, often = 4, sometimes = 3, rarely = 2 and never = 1 to respond to survey items regarding cultural background and parental involvement behaviors.

The correlation coefficient showed a statistically significant relationship between parents' expectations, educational level and their involvement behaviors in children's academic achievement. However, parents' income and cultural background had no statistically significant relationships with parental involvement in their children's academic achievement.

The results of this study have potentially broad implications for educational leaders, policymakers, educators and parents to develop policies for diverse students to enhance their educational achievements.

The researchers reviewed extensive literature and found the gap in regional studies particularly related to one of the fastest-growing, financially stable and highly educated ethnic groups in the country. The researchers developed a brand new instrument on Qualtrics and distributed a survey via online and direct administration to collect primary data from 200 participants.

The study aims to explore the savings behaviour of Indian farmers. An attempt is also made to inspect the effect of financial literacy (FL) and financial confidence (FC) on the savings behaviour of the farmers in India.

This study used secondary data on 10,263 Indian farmers from Financial Inclusion Insights, 2017 database. Relevant statistical techniques and ordered probit regression were used to unfold the effect of FL and FC on the savings behaviour of farmers.

The outcome of the study revealed that the majority of the Indian farmers exhibited poor levels of FL and FC. Of the total, 42.99% were found to save regularly. FL and FC were observed to play instrumental roles in steering the savings behaviour of the Indian farmers. Household size, financial shocks, gender, farm ownership, income, household financial decision-making process, religion and educational attainment have emerged to be significant predictors of the savings behaviour of Indian farmers.

The present study makes an original contribution to the extant literature by unfolding the savings behaviour of Indian farmers and the effect of FL and FC on such behaviour using a rich sample of 10,263 farmers for the first time.

Drones have become an important element within hospitality and tourism. The purpose of this study is to identify the corpus of knowledge and create a research agenda that establishes appropriate guidelines for future study of drone application in hospitality and tourism.

This work has been undertaken using a mixed-methods approach that combines quantitative and qualitative research and includes a review of the literature related to the study of drone use in hospitality and tourism.

The mixed-methods review identified gaps in the research, potential areas of study to enhance the scientific literature and potential uses of drones in tourism and hospitality for researchers, consumers and industry professionals.

This study makes an original contribution by establishing an integrated framework, which led to a synthesis of the research corpus and provided a holistic conceptualisation of the relationship between tourism and drones. In addition, the research agenda proposed will help boost and consolidate this emerging field of research.

无人机已经成为接待和旅游中的一个重要元素。本研究的主要目的是确定知识库, 并建立一个研究议程, 为未来无人机在酒店和旅游业的应用研究建立适当的指导方针。

这项工作采用了混合方法, 将定量和定性研究结合起来, 包括对与酒店和旅游业中无人机使用研究有关的文献进行回顾。

混合方法审查确定了研究中的差距、加强科学文献的潜在研究领域, 以及研究人员、消费者和行业专业人士在旅游和酒店业的无人机应用潜力。

这项研究通过建立一个综合框架做出了原创性的贡献, 它综合合成了研究语料库, 并对旅游和无人机之间的关系提供了一个整体的概念化。此外, 提出的研究议程将有助于促进和巩固这一新兴的研究领域。

Los drones se han convertido en un elemento importante dentro de la hostelería y el turismo. El objetivo principal de este estudio es identificar el corpus de conocimiento y crear una agenda de investigación que establezca las directrices adecuadas para el estudio futuro de la aplicación de los drones en la hostelería y el turismo.

Este trabajo se ha realizado utilizando un enfoque de métodos mixtos que combina la investigación cuantitativa y cualitativa e incluye una revisión de la literatura relacionada con el estudio del uso de drones en hostelería y turismo.

La revisión de métodos mixtos identificó lagunas en la investigación, áreas potenciales de estudio para mejorar la literatura científica y potencial de las aplicaciones de los drones en el turismo y la hostelería para investigadores, consumidores y profesionales del sector.

Este estudio aporta una contribución original al establecer un marco integrado, que conduce a una síntesis del corpus de investigación y proporciona una conceptualización holística de la relación entre el turismo y los drones. Además, la agenda de investigación propuesta contribuirá a impulsar y consolidar este campo de investigación emergente.