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A key challenge for exporters and international marketing/purchasing managers is formulating strategic responses to deal with geopolitical disruptions during a trade war between superpowers. While past studies provide insightful analysis of the influence of changes in the institutional environment (regulatory pressures) on national and firm-level trade activities, they tend to ignore the association between inward (sourcing) or outward (export) international activities of firms during a trade war. In this study, we aim to explore various strategic options employed by third-party SME exporters in response to geopolitical disruptions, institutional pressures and constraints during a trade war.

We adopted a qualitative methodology and applied a hermeneutical approach in collecting, analysing and theorising interview findings. We conducted interviews with 15 owners or senior managers from 12 Australian and New Zealand exporters that exported or sourced significantly from at least one party of the trade war, the USA or China, between 2018 and 2020.

Our study developed a typology of fencing vs. balancing for explaining third-party SME exporters’ response strategies in terms of export market and international sourcing locations during a trade war. Fencing strategy centres on location choice decisions based on a fence or a secure buffer zone. Balancing strategy focuses on leveraging opportunities outside the conflict zone, i.e. third-party countries. Our study finds that exporters’ location choice decisions are influenced by a number of institutional factors during the trade war.

Firstly, our study examined only the early phase of the trade war under the “Trump” era. Future research may consider a longitudinal study design that examines exporters’ responses to global political uncertainty over a longer term. Secondly, we chose Australia and New Zealand as the focal context of this study. Future research could investigate exporters from other third-party countries that have different institutional conditions during the US-China trade war.

Firstly, an exporting firm should monitor and assess closely the wider changes in international relations between their home country’s major security partner and major trading partner, and the impact of these changes on the political risks of operating in international locations. Secondly, as the trade war intensifies, the fencing option needs to be given a greater weight than the balancing option in the strategic decision making of an exporter from a third-party country. Lastly, we encourage marketers and managers to reflect on and differentiate short-term and long-term benefits in strategic market-sourcing location decisions.

Our study makes a pioneering effort to theorise the linkages between institutional factors and the combined evaluation of export market selection and sourcing location selection choices under global political uncertainty based on the institution-based view. We present a conceptual framework highlighting the importance of institutional avoidance, embeddedness, comparative institutional advantages and multiple institutional logics for SME exporters’ international location selections during the trade war. Furthermore, we combine these institutional factors into two overarching constructs namely institutional buffer and institutional pluralism.

This study aims to thoroughly examine and understand the relationship between working capital management (WCM) and the sustainable financial performance (FP) in the context of the New Zealand companies listed on stock exchange.

This study has applied various regression techniques to examine WCM and the sustainable FP relationship. The data set period is from 2009 to 2019. The results are robust upon various layers of robustness parameters. The system-generalized method of moments is applied for managing endogeneity issue.

The research reveals compelling evidence of a meaningful connection between WCM and sustainable FP indicators. The study specifically highlights the significant negative associations between the cash conversion cycle, average collection period and average age of inventory with the firm’s sustainable FP. Through robust analyses and various parameter adjustments, the study ensures the credibility and reliability of its conclusions, further reinforcing the impact of WCM on the financial health of New Zealand-listed firms.

This study provides future directions for researchers to explore the dynamic relationship between WCM and a firm sustainable FP because it is still a demanding and challenging area. Future research may care to explore the optimal way to reduce the cash conversion cycle, average collection period and average age of inventory for New Zealand firms. The current study does provide insights to NZ financial managers, which is useful for improving sustainable FP by efficiently managing WCM.

WCM is problematic and constitutes a notable challenge; it requires further research, especially in small economies such as New Zealand. Hence, it is an updated and fresh attempt based on a larger data set to measure the empirical relationship between WCM and the sustainable performance of New Zealand-listed firms. Furthermore, the current study uses dynamic panel data estimation techniques in addition to multiple regression techniques.

By 1901, New Zealand had the first national government-controlled department of tourism in the world. This was the vehicle used to acquire and control tourism assets. In 1954, the hotel assets were consolidated as the Tourist Hotel Corporation of New Zealand (THC). Whilst hotel consolidation was not unique in the world, comparatively little has been written about the establishment of the THC. The following contributes to this ongoing history.

The research used relevant archival records held within the Archives New Zealand. Altogether 195 files were accessed. Information was analyzed and sorted into themes. The following involves one of those themes, conflict.

The establishment of the THC was the result of corporatist ideology based around the need to preserve the importance of tourism to New Zealand. The legislative requirements relating to the management and governance of the THC led to conflict between the THC CEO and the government. Such conflict has been placed within an institutional context. This conflict may have “got in the way” of effective running of the THC.

There is a large volume of data still to be analyzed. Subsequent work on the later years, and demise of the THC could add further context to the overall history of the THC. The extent to which institutionalism was at the root of conflict between the management of the THC and the controlling government department are explored.

Very little has been written about the establishment of the THC. The following contributes to the discussion on the establishment and problems that emerged in the early management of the THC.

Formulating strategic decisions poses a significant challenge for construction organizations, profoundly impacting their overarching strategic management. The success of an organization’s strategy relies on how information is managed and decisions are executed. However, the literature has a limited understanding of the connection between information quality and strategic decision-making, particularly in construction business performance. This study aims to bridge this gap by exploring how information quality mediates the relationship between strategic decision-making and the performance of construction businesses in New Zealand.

This quantitative study aims to fill this gap by assessing how information quality shapes strategic decision-making practices, impacting construction organizations’ performance. Analysing 102 viable responses through partial least squares structural equation modeling structural equation modelling offers partial support to the research framework.

The study used statistical analysis to gauge the impact of adopting strategic management practices on construction business performance, considering the mediation of the quality of information within New Zealand’s context. It affirmed a positive correlation between strategic decision-making management and construction business performance, underpinned by the mediation of quality of information.

This study underscores the critical role of information quality in evaluating strategic decisions for bolstering construction business performance. In essence, it affirms that enhancing the performance of construction organizations via strategic decision-making is intrinsically linked to the quality of information.

This study makes a noteworthy contribution by establishing connections between decision importance, process effectiveness, information quality, intuition in decision-making and model development, providing valuable insights to the field.

This study aims to examine whether the adoption of the International Integrated Reporting Council’s Integrated Reporting Framework (IIRC Framework) influences the extent of forward-looking disclosures provided by reporters.

This study captures forward-looking disclosures of Australian and New Zealand-based reporters by analysing integrated and annual reports over a period of 10 years from 2010 to 2019 using a machine learning algorithm. This study uses signalling theory to frame the analysis.

This study finds that the adoption of the IIRC Framework has a significant positive impact on the extent of forward-looking disclosures provided by reporting entities. The primary evidence suggests that while listing status alone negatively influences the extent of forward-looking disclosures, the additional analysis reveals that the acceptance of the IIRC Framework by listed entities is positively associated with an increase in forward-looking information. These results remain valid when subjected to a variety of robustness (alternative variables and country fixed effect) and endogeneity (system generalised method of moments and entropy balancing estimations) tests.

The findings have practical implications as regulatory agencies (including stock exchanges and standard setters), seeking to promote greater forward-looking disclosures, may want to encourage the adoption of the IIRC Framework.

The IIRC’s Framework promotes greater forward-looking disclosures benefiting stakeholders who gain a better understanding of the reporters’ future risks and opportunities (including social, economic and environmental risks) and how these are being managed/addressed.

This study provides novel evidence by highlighting the role played by the IIRC Framework in promoting forward-looking disclosures.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

This study aims to examine the relation between a client’s relative economic importance to its auditor and the number of key audit matters (KAMs) reported in the expanded audit report.

The authors measure a client’s economic importance at the audit firm level as well as the audit partner level using the ratio of a client’s total fees to an auditor’s total fees earned from its listed clients and the ratio of a client’s audit fees to an auditor’s total audit fees from its listed clients. The authors estimate a multivariate regression model using a sample of New Zealand-listed company-years from 2017 to 2019.

Results reveal a positive relation between client importance to auditor and the number of KAMs disclosed. Furthermore, the positive association between client importance and the number of KAMs reported is more pronounced for clients audited by the Big 4 auditors and less experienced audit partners. These findings suggest that auditors’ incentive to protect against potential losses from important client engagements outweighs any impairment to auditor independence and leads to a higher number of KAMs reported for the economically more important clients. Overall, the results suggest that auditors report KAMs strategically to mitigate engagement risks.

This study provides the first evidence on how client economic importance relates to the disclosure in the expanded audit report and contributes to the dialogue on auditors’ reporting of KAMs in the Asia-Pacific region.

This study introduces a non-orthodox approach to the dominant policy-based approaches to graduate employability through contextualizing international students’ everyday experiences within their educational and wider structural contexts of the labour market.

The study used narrative frames to collect data from 180 international students from China, Hong Kong, India, Sri Lanka, Vietnam and Nepal at a New Zealand tertiary institution. Narrative frames as a research tool in educational contexts are used to ellicit the experiences of individuals in the form of a story as participants reflect on their experience. The frames use sentence starters to draw responses from participants about their experiences (Barkhuizen and Wette, 2008).

This study argues that, through a socialization process, international students develop identities that fit an ever-changing labour market. This process is catalysed by a higher education landscape that produces career-ready subjects capable of appropriating different social spaces that prepare students and graduates to enter the labour market. Further, it argues that graduate employability should be understood as a complex process through which students and graduates socialise themselves through negotiating the socioacademic spaces by (1) familiarising themselves with the dominant workspace norms, (2) positioning themselves as more career-ready individuals, and (3) imagigining employable selves capable of meeting the needs of the job market.

This study has limitations. Only one data collection source has been used. It would have been great to use narrative frames along with interviews. In addition, the data would have been stronger if the researcher could have used classroom observations, which could be a future initiative.

This study could provide practical insights to tertiary institutions about international students’ developing capabilities and identities so they could better prepare themselves for the world of work. Further, this study provides insights about some of the challenges that international students face in tertiary contexts to become career-ready. Hence, educators could employ strategies to better support these learners in their everyday learning spaces. This study also has useful benefits for future and current international students and international graduates regarding what investments they need to make so they can better socialize themselves in their tertiary and workplace practices.

This study has social implications. It helps international students better understand the social, cultural and academic expectations of their host countries. Therefore, they could better socialize themselves into those practices and contribute more effectively to their academic and workplace communities. The study also helps academic and workplace institutions strategize more effectively to address the social and cultural needs of international graduates. The study also contributes to the social and cultural understanding of the teachers that engage with international students on a daily basis by helping them devise activities that better address these students’ and graduates’ needs.

The study adds theoretical and methodological value to the debates around graduate employability. It includes the voices of 180 students and unravels their day-to-day experiences of capability building and employability development from their own perspectives.

Despite extensive academic research related to digital technologies (DT), their integration into architecture, engineering and construction (AEC) projects lags in practice. This paper aims to discover DT deployment patterns and emerging trends in real-life AEC projects.

A case study methodology was adopted, including individual case analyses and comparative multiple-case analyses.

The results revealed the temporal distribution of DT in practical AEC projects, specific DT products/software, major project types integrated with digital solutions, DT application areas and project stages and associated project performance. Three distinct patterns in DT adoption have been observed, reflecting the evolution of DT applications, the progression from single to multiple DT integration and alignment with emerging industry requirements. The DT adoption behavior in the studied cases has been examined using the technology-organization-environment-human (TOE + H) framework. Further, eight emerging trend streams for future DT adoption were identified, with “leveraging the diverse features of certain mature DT” being a shared recognition of all studied companies.

This research offers actionable insights for AEC companies, facilitating the development of customized DT implementation roadmaps aligned with organizational needs. Policymakers, industry associations and DT suppliers may leverage these findings for informed decision-making, collaborative educational initiatives and product/service customization.

This research provides empirical evidence of applicable products/software, application areas and project performance. The examination of the TOE + H framework offers a holistic understanding of the collective influences on DT adoption. The identification of emerging trends addresses the evolving demands of the AEC industry in the digital era.

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.