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This study aims to examine the association between board gender diversity (BGD) and workplace diversity and the relative importance of various board and firm characteristics in predicting diversity.

With a novel machine learning (ML) approach, this study models the association between three workplace diversity variables and BGD using a social media data set of approximately 250,000 employee reviews. Using the tools of explainable artificial intelligence, the authors interpret the results of the ML model.

The results show that BGD has a strong positive association with the gender equality and inclusiveness dimensions of corporate diversity culture. However, BGD is found to have a weak negative association with age diversity in a company. Furthermore, the authors find that workplace diversity is an important predictor of firm value, indicating a possible channel on how BGD affects firm performance.

The effects of BGD on workplace diversity below management levels are mainly omitted in the current corporate governance literature. Furthermore, existing research has not considered different dimensions of this diversity and has mainly focused on its gender aspects. In this study, the authors address this research problem and examine how BGD affects different dimensions of diversity at the overall company level. This study reveals important associations and identifies key variables that should be included as a part of theoretical causal models in future research.

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.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

This paper contributes to the literature by discussing the impact of machine learning (ML) on management accounting (MA) and the management accountant based on three sources: academic articles, papers and reports from accounting bodies and consulting companies. The purpose of this paper is to identify, discuss and provide suggestions for how ML could be included in research and education in the future for the management accountant.

This paper identifies three types of studies on the influence of ML on MA issued between 2015 and 2021 in mainstream accounting journals, by professional accounting bodies and by large consulting companies.

First, only very few academic articles actually show examples of using ML or using different algorithms related to MA issues. This is in contrast to other research fields such as finance and logistics. Second, the literature review also indicates that if the management accountants want to keep up with the demand of their qualifications, they must take action now and begin to discuss how big data and other concepts from artificial intelligence and ML can benefit MA and the management accountant in specific ways.

Even though the paper may be classified as inspirational in nature, the paper documents and discusses the revised environment that surrounds the accountant today. The paper concludes by highlighting specifically the necessity of including exploratory data analysis and unsupervised ML in the field of MA to close the existing gaps in both education and research and thus making the MA profession future-proof.

The purpose of this paper is to discuss a technique of restoring data from a broken/damaged near-field communication (NFC) tag whose coil is damaged and seems unrecoverable.

This paper discusses a method to restore data from damaged NFC tags by designing a coil that matches the technical specification of NFC for restoring information. In this paper, an NFC tag with a broken antenna coil and its operational NFC chip is used for restoring data by making an external loop antenna for the same chip.

If the NFC tag is damaged, the information stored on the tag can be lost and can cause serious inconvenience. This research provides an excellent mechanism for retrieving all the information accurately from a damaged NFC tag provided the NFC chip is not damaged.

One of the major limitations of this research is that the NFC chip remains intact without any damages. Data can only be recoverable if just the antenna of the NFC tag is damaged; any damage to the NFC chip would make it impossible for the data to be recoverable.

The research is carried out with limited resources in an academic institute and hence cannot be compared to antenna designs of the industry. Furthermore, industry vendors are using aluminum to design the coil; however, in this study a copper coil is used for coil design since it is far less expensive than aluminum coil.

NFC is a rather new short-range wireless technology and not much work is done in this field as far as antenna study is concerned. This study brings a technique to design a coil antenna for a damaged NFC tag to retrieve all the information without losing even a single bit of sensitive information.