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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

The study aims to examine how different types of green brand ritual (GBR) influence customer engagement behavior and the mediation mechanisms and boundary conditions of the positive and negative pathways.

The study conducts two online experiments to collect data from a total of 940 consumers in China. Hypotheses are tested by independent samples t-test, two-way ANOVA and Hayes' PROCESS model.

Different kinds of GBR have different effects on customer engagement behavior. Internal GBR is more likely to play a positive role by inciting connectedness to nature. External GBR is more likely to play a negative role by inciting psychological resistance. This dual effect is especially pronounced for warm brands rather than competent brands.

The study pioneers the brand ritual into the field of interactive marketing and enriches its dual effect research. Additionally, the study figures out whether the category of brand ritual can trigger negative effect.

Inappropriate brand rituals are worse than no rituals at all. The results provide guidance for green companies to design effective brand rituals to strengthen the connection with consumers. Green brands should describe brand rituals in vivid detail and consciously lead consumers to immerse themselves in them.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This study aims to explore the holistic context of organisational staff retention in small, medium and large organisations. It also aims to identify the factors affecting the retention of organisations of different sizes.

The study implements an empirical test of a model created during previous research with the participation of 511 employees. The responses to the online questionnaire and the modelling were analysed using the partial least squares structural equation modelling method. The models were tested for internal consistency reliability, convergent and discriminant validity, multicollinearity and model fit.

Two models were tested by organisation size, which revealed a total of 62 significant correlations between the latent variables tested. Identical correlations were present in both models in 22 cases. After testing the hypotheses, critical variables (nature of work, normative commitment, benefits, co-workers and organisational commitment) were identified that determine employees’ organisational commitment and intention to leave, regardless of the size of the organisation.

As a result of this research, the models developed are suitable for identifying differences in organisational staffing levels, but there is as yet no empirical evidence on the use of the scales for homogeneous groups of employees.

The results show that employees’ normative commitment and organisational commitment are critical factors for retention. Of the satisfaction factors examined, the nature of work, benefits and co-workers have a significant impact on retention in organisations, so organisational retention measures should focus on improving satisfaction regarding these factors.

The readers of the journal would appreciate the work, which highlights the significance of employee psychology and retention for organisational success.

The study is based on primary data and, to the best of the authors’ knowledge, is one of the few studies that take a holistic approach to organisational staff retention in the context of the moderating effect of organisational size. This study contributes to a comprehensive understanding of the phenomenon of employee retention and in contrast to previous research, examines the combined effect of several factors.

Given that existing retail brand research tends to treat each level of a retail brand as a separate concept, this paper aims to unveil the holistic nature of a multi-level retail brand, considering the distinctiveness of each level and the interrelationships between the images of different levels.

This study uses a scoping review approach that includes 478 retail brand articles. Subsequently, a thematic analysis method is applied.

The brand attributes that shape the distinct image of each retail brand level encompass diverse intrinsic and extrinsic attributes. Moreover, the holistic nature of a multi-level retail brand is formed by the interrelationships between the images of different levels, which are reflected in the presence of common extrinsic attributes and their interplay at attribute, benefit and attitude levels.

Theoretically, this review provides conceptual clarity by unveiling the multi-level yet holistic nature of a retail brand, helping researchers refine and extend existing theories in retail branding, while also providing new research opportunities in this field. Practically, the findings could guide retailers in implementing differentiated branding strategies at each level while achieving synergy across all levels.

Previous studies have shown how the nature of businesses and the strategies pursued by their owners are affected by the personality traits of their owners. These personality traits can be formed in the early stages of life due to experiences and the surrounding context, where religion is a particularly important aspect of this context. This study aims to explore how religion affects entrepreneurial activities through the personality traits created.

This study uses interviews with 43 Muslim entrepreneurs in Scotland to examine the role played by religion. This ensures that the national institutional context is kept consistent but also allows an in-depth examination of relationships, which are likely to be interlinked and recursive.

The traits created influence the nature of the entrepreneurial activities undertaken with the potential to harm and support the entrepreneurial endeavours. It is the combination of personality traits that are formed which have the greatest effect. As such, it is found that Muslim entrepreneurs display less openness and creativity associated with new ideas, but this does not reflect risk aversion rather hard work in itself is valued, and patience combined with an external locus of control mean entrepreneurial behaviours are not altered to boost poorly performing business activities.

For Muslim entrepreneurs in Scotland, their traits explain why growth may not be a foremost consideration of these entrepreneurs rather they may value hard work and meeting the ideals of formal and informal institutions associated with religion. For those seeking to support minority groups through the promotion of entrepreneurship, either they must seek to overcome these ingrained traits or alter support to complement the different objectives held by Muslim entrepreneurs.

The aim of this paper is to identify the main challenges and limitations of current business process management (BPM) development directions noticed by researchers, as well as to define the areas of the main BPM paradigm shifts necessary for the BPM of tomorrow to meet the challenges posed by Industry 4.0 and the emerging Industry 5.0. This is extremely important from the perspective of eliminating the existing broadening gap between the considerations of academic researchers and the needs of business itself.

A systematic literature review was conducted on the basis of the resources of two digital databases: Web of Science (WoS) and SCOPUS. Based on the PRISMA protocol, the authors selected 29 papers published in the last decade that diagnosed the challenges and limitations of modern BPM and contained recommendations for its future development. The content of the articles was analyzed within four BPM core areas.

The authors of the selected articles most commonly point to the areas of organization (21 articles) and methods and information technology (IT) (22 articles) in the context of the challenges and limitations of current BPM and the directions of recommended future BPM development. This points to the prevalence among researchers of the perspective of Industry 4.0 – or focus on technological solutions and raising process efficiency, with the full exclusion or only the partial signalization of the influence of implementing new technologies on the stakeholders and in particular – employees, their roles and competencies – the key aspects of Industry 5.0.

The proposal of BPM future development directions requires the extension of the BPM paradigm, taking into account its holistic nature, especially unpredictable, knowledge-intensive business processes requiring dynamic management, the need to integrate BPM with knowledge management (KM) and the requirements of Industry 5.0 in terms of organizational culture. The limitation is that the study is based on only two databases: WoS and SCOPUS and that the search has been narrowed down to publications in English only.

The proposal of BPM future development directions also requires the extension of the BPM paradigm, taking into account the specific challenges and limitations that managers encounter on a daily basis. The presented summaries of the challenges and limitations resulting from the literature review are accompanied by recommendations that are primarily dedicated to practitioners.

The article indicates the area people and culture as one of the four core areas of BPM. It emphasizes the necessity to account to a greater degree for the influence of people, their knowledge, experience and engagement, as well as formal and informal communication, without which it is impossible to use the creativity, innovativeness and dynamism of the individual and the communities to create value in the course of business process execution.

To the authors' knowledge, this is the first systematic review of the literature on the limitations of modern BPM and its future in the context of Industry 4.0 and Industry 5.0.

One of the crucial elements of addressing global climate challenges through urban tourism is the continuing existence of urban forests. The reasoning is that the ecological attraction of urban forests can impact visitors’ intention to conduct pro-environmental behavior, including low-carbon actions. Thus, more visitors to urban forests will positively affect enhancing the quality of the urban environment. However, the extent to which ecological attraction can influence pro-environmental behavior warrants further investigation due to the complexity of psychosocial factors that impact behavioral intention. The main objective of this research is to examine the effects of the ecological attractiveness of urban forests on the pro-environmental behavior of visitors by exploring motivation, ecological experience, perceived value and knowledge as mediators. Moreover, whether the nature of the urban forest and facilities attract visitors simultaneously is also studied.

Data were collected from 615 respondents who visited three urban forests in Bandung, the second-most populous city in Indonesia, by five-point Likert questionnaires. As an analytical tool, SEM PLS was applied to establish the effect of the ecological performance of the urban forest on the increase in environmentally conscious behavior among urban forest visitors.

The findings demonstrate that the attractiveness of an urban forest affects the growth of environmentally responsible behaviors. Nonetheless, the attractiveness of urban forests is dictated more by their infrastructure than their ecological function. On the contrary, the visitors’ knowledge level can improve their motivation, environmental experience and perceived environmental value. These findings show the significance of developing educational programs with an emphasis on the experience of the visitors so that their ecological performance can contribute to improved low-carbon behavior. In conclusion, this work contributes to the management of sustainable urban tourism.

This work also has some limitations. First, the medium R-square on intention behavior to low-carbon action suggests investigating other influential factors to produce a more robust conscious behavior. Mkono and Hughes (2020) mention that many complex factors that cause positive intention do not necessarily lead to environmental action. Thus, many psychosocial variables need to be explored in different models. Second, the convenient sampling used here does not represent the whole population, making generalization difficult. Thus, further work needs to apply more rigorous sampling techniques to validate the findings. Further investigations may also need to be conducted in other urban forests in another Asian country with a similar and different social context for benchmarking, as this study found that the type of attractive urban forest design is a more dense forest, which differs from other studies based in Europe. Exploring more influencing behavioral factors of pro-environmental action in the model is also suggested. Thus, we could contribute more to support recreational activities in urban forests.

As an implication for planning an urban forest to increase its recreational function, the authors illustrate the importance of producing educational programs. Although the improved knowledge of visitors has been shown to strengthen their commitment to perform pro-environmental actions, the mediating role of motivation, experience and perceived value reveals that some activities are required to achieve visitor motivation to actual behavior. Consequently, designing an urban forest requires not only the enhancement of eco-attractions and artificial elements for the convenience of visitors but also the development of an environmental education program that can improve visitors’ environmental experience and perception of ecological value. The designed educational program may use an experiential education approach incorporating objective knowledge of Earth’s current state. The urban forest education program must encourage visitors’ connection and participation with nature. Moreover, knowledge and information about Earth’s environmental quality can increase visitors’ perceived value, ensuring that their activities in the urban forest contribute to improved health, environmental quality and social environment. Thus, with well-managed and provided education, they are encouraged to adopt low-carbon action because it complements their contribution to a better quality environment.

The theoretical contribution of this research is generated through the role of urban forest attractiveness in the intention to conduct low-carbon action, which influences solutions to existing urban environmental problems. This work exhibits that both ecological attractiveness and attractiveness of artificial elements in urban forests can attract visitors and subsequently boost their outdoor recreation motivation, ecological experience and perceived value and then turn them to boost their intention to conduct low-carbon action. The physical characteristics of a site are behavioral stimuli that can increase a person’s motivation, experience and perception of the value of the environment, thereby increasing their intention to engage in low-carbon actions. This environment behavioral construction is fundamental in understanding that urban forests offer ecological benefits and influence the social quality of urban communities. Nevertheless, without visitor activity, urban forests are merely physical entities that become increasingly demanding to maintain. Due to this, an urban forest that is socially active and has an influence on promoting environmentally conscious behavior is needed, and its presence is becoming ever more crucial. This work shows the significance of integrating psychosocial approaches into managing tourism in urban forests.

Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.

This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.

The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.

For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.

The development of information technologies has led to a considerable transformation in human resource management from conventional or commonly known as personnel management to modern one. Data mining technology, which has been widely used in several applications, including those that function on the web, includes clustering algorithms as a key component. Web intelligence is a recent academic field that calls for sophisticated analytics and machine learning techniques to facilitate information discovery, particularly on the web. Human resource data gathered from the web are typically enormous, highly complex, dynamic, and unstructured. Traditional clustering methods need to be upgraded because they are ineffective. Standard clustering algorithms are enhanced and expanded with optimization capabilities to address this difficulty by swarm intelligence, a subset of nature-inspired computing. We collect the initial raw human resource data and preprocess the data wherein data cleaning, data normalization, and data integration takes place. The proposed K-C-means-data driven cuckoo bat optimization algorithm (KCM-DCBOA) is used for clustering of the human resource data. The feature extraction is done using principal component analysis (PCA) and the classification of human resource data is done using support vector machine (SVM). Other approaches from the literature were contrasted with the suggested approach. According to the experimental findings, the suggested technique has extremely promising features in terms of the quality of clustering and execution time.