Search results

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

By a thorough bibliometric examination of the area through time, this paper analyses the research landscape of metaverse in education. It is an effort that is focused on the metaverse research trends, academic production and conceptual focus of scientific publications.

The Web of Science (WoS) database was explored for information containing research articles and associated publications that met the requirements. For a thorough analysis of the trend, thematic focus and scientific output in the subject of metaverse in education, a bibliometric technique was used to analyse the data. The bibliometrix package of R software, specifically the biblioshiny interface of R-studio, was used to conduct the analysis.

The analysis of the metaverse in education spanning from 1995 to the beginning of 2023 reveals a dynamic and evolving landscape. Notably, the field has experienced robust annual growth, with a peak of publications in 2022. Citation analysis highlights seminal works, with Dionisio et al. (2013) leading discussions on the transition of virtual worlds into intricate digital cultures. Thematic mapping identifies dominant themes such as “system,” “augmented reality” and “information technology,” indicating a strong technological focus. Surprisingly, China emerges as a leading contributor with significant citation impact, emphasising the global nature of metaverse research. The thematic map suggests ongoing developments in performance and future aspects, emphasising the essential role of emerging technologies like artificial intelligence and virtual reality. Overall, the findings depict a vibrant and multidimensional metaverse in education, poised for continued exploration and innovation.

The study is among the pioneers that provide a comprehensive bibliometric analysis in the area of metaverse in education which will guide the novice researchers to identify the unexplored areas.

The study aims to study the extent of research done in luxury marketing in an emerging economy like India by conducting a bibliometric analysis. A period of 21 years has been considered to present a comprehensive picture for results and analysis. Key findings indicate the gaps and scope of further research for academics in India and abroad. The findings indicate a dearth of research by scholars and academicians in luxury, counterfeit and masstige, especially when there is a surge of the upper middle class in India. More specifically, Indian-grown luxury brands also present a massive scope for future research.

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.

This paper aims to examine the management controls that support (and fail to support) a craft brewery’s servitization journey from start-up, through growth, to maturity. It enriches our understanding of how management controls can facilitate the discovery of a service-identity that provides the foundation for servitization.

Drawing on in-depth interviews, fieldwork and secondary data analyses, this paper reports on a longitudinal case study of a craft brewery. The authors trace the case company’s servitization journey using a service-dominant logic theoretical perspective. This perspective focuses us on how the value of a product is cocreated with customers, rather than being created by the firm and then distributed.

The study found that many management controls emerged at the craft brewery from start-up to maturity. Some management controls supported a goods logic, while others supported a service logic. The findings highlight how people and cultural controls in particular enabled the company to move toward a service logic focused on servitization. These management controls informed the evolution of offerings, structure reconfiguration and resources at the craft brewery necessary to support servitization.

Studying a craft brewery contributes an alternative type of manufacturing context and shows how service-identity features such as craftiness, collectiveness, neolocalism and innovation affect a company’s servitization journey.

The purpose of this study is to develop a model of a starting situation for relationship initiation in turbulent business networks.

The study is designed as an extreme single case study that takes its point of departure in a company’s bankruptcy in the Swedish automotive industry.

This study illustrates how a new business relationship can start from a resource combination previously controlled by one actor (i.e. a single company) in a turbulent business network, thereby bringing nuances to the common understanding that new relationships start in stable business networks where resource combinations are developed between actors in established business relationships.

Previous studies have stated that the development of a mutual orientation between actors leads to the formation of a business relationship. The business relationship then leads to resource adaptations between the two companies. The developed model, however, illustrates that this pattern can be reversed in situations of turbulence. Hence, previously adapted resources might lead to the formations of a business relationship. Based on this observation, the authors argue that there are reasons to question if previous models of business relationship initiation and development in business networks are adequately equipped for analysis in turbulent business networks.

This paper aims to examine the influence of sustainability reporting on bank performance. Furthermore, this study investigates the impact of the country’s economic development, financial system and crisis in moderating sustainability reporting and bank performance relationship.

The sample consists of 400 listed banks from 19 countries over the 2009–2022 period. Panel fixed-effect regression is applied, and System Generalized Method of Moments is used as robustness to address endogeneity concerns. The results are robust and survive several sensitivity tests.

The results, aligning with legitimacy and agency theories, suggest a negative relationship between sustainability reporting and bank performance. Based on further classifications, results suggest the negative (positive) impact of country’s financial system (economic development) in moderating the sustainability reporting and bank performance nexus. Finally, this study documents the positive influence of sustainability reporting on bank performance during the crisis period. Overall, the findings fail to support the reduced information asymmetry accruing from higher sustainability disclosures in developing and bank-based economies.

This study has important implications for regulators, policymakers and other stakeholders, especially in light of recent banking scandals that have deteriorated stakeholders' faith in financial institutions' reporting quality.

This study extends the scant literature on sustainability reporting in banking from a cost-benefit vantage point. Furthermore, to the best of the author’s knowledge, no previous research has examined the moderating role of the country’s financial structure and crisis in sustainability reporting and bank performance relationship.

Industry 4.0 broadly implies the digital transformation of industrial works. In India’s industrial arena, the textile industry is extremely important in the non-farm sector, both regarding value addition and employment generation. This chapter attempts to think about new avenues of research while integrating different streams of literature. For example – literature on innovation, literature on the industrial ecosystem, literature on industry 4.0, and consequences for the Indian economy – all such streams of literature have been considered synoptically to think of a new research program. The focus of this research program is to explore pathways of synergizing these different literatures and thinking about how to integrate and apply innovations for the betterment of the unorganized manufacturing sector in India. The unorganized manufacturing sector is a vast area in India, so here, we focus on some specific sections of the textile sector which is the handloom weaving industry. How have changes in techniques happened within the handloom weaving sector so far? What are the possible ways of applying these new technologies in altering the products and processes within the textile sector? What can the government do in this regard? These are the research questions that need attention in today’s context, and we have not found serious works in this direction in the context of the Indian economy; hence, we are investigating these issues in this chapter.

This paper aims to deepen the knowledge of consumer wellness by conceptualizing this construct in an everyday retail setting, specifically a health food store. With wellness seeking being a central theme in the positioning strategy of many food retail stores, this study aims to investigate the development of an everyday wellness pursuit in a retail setting, identify its underlying dimensions in a health food store setting and establish the key managerial drivers that nurture it in such context, from the consumer standpoint.

The research design uses a qualitative approach. In-depth interviews with 20 customers of six multibranch health food retailers were carried out.

The findings show the holistic and multidimensional nature of wellness in an everyday consumption setting and highlight the development of physical, emotional, intellectual, social and spiritual consumer wellness in this context. They also bring to light how, in an everyday activity such as a health food retail store visit, retailers can co-create and nurture consumer wellness through their product assortment, store environment and employees’ orientation toward customer wellness.

The main contribution of this study lies in the conceptualization of the retail wellnesscape, defined as a retail space that consumers choose to visit in their daily lives that contribute to their holistic wellness journey. This paper emphasizes both the importance and the feasibility of cultivating consumer wellness on an everyday basis, for both consumers and retailers, while it has traditionally been associated with more occasional and out of the ordinary settings such as wellness tourism.