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A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.

The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.

The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.

The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.

To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.

In the online environment, consumers increasingly feel vulnerable due to firms’ expanding capabilities of collecting and using their data in an unsanctioned manner. Drawing from gossip theory, this research focuses on two key suppressors of consumer vulnerability: transparency and control. Previous studies conceptualize transparency and control from rationalistic approaches that overlook individual experiences and present a unidimensional conceptualization. This research aims to understand how individuals interpret transparency and control concerning privacy vulnerability in the online environment. Additionally, it explores strategic approaches to communicating the value of transparency and control.

An interpretivism paradigm and phenomenology were adopted in the research design. Data were collected through semi-structured interviews with 41 participants, including consumers and experts, and analyzed through thematic analysis.

The findings identify key conceptual dimensions of transparency and control by adapting justice theory. They also reveal that firms can communicate assurance, functional, technical and social values of transparency and control to address consumer vulnerability.

This research makes the following contributions to the data privacy literature. The findings exhibit multidimensional and comprehensive conceptualizations of transparency and control, including user, firm and information perspectives. Additionally, the conceptual framework combines empirical insights from both experiencers and observers to offer an understanding of how transparency and control serve as justice mechanisms to effectively tackle the issue of unsanctioned transmission of personal information and subsequently address vulnerability. Lastly, the findings provide strategic approaches to communicating the value of transparency and control.

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.

Given the complex nature of integrated care systems (ICSs), the geographical spread and the large number of organisations involved in partnership delivery, the importance of leadership cannot be overstated. This paper aims to present novel findings from a rapid realist review of ICS leadership in England. The overall review question was: how does leadership in ICSs work, for whom and in what circumstances?

Development of initial programme theories and associated context–mechanism–outcome configurations (CMOCs) were supported by the theory-gleaning activities of a review of ICS strategies and guidance documents, a scoping review of the literature and interviews with key informants. A refined programme theory was then developed by testing these CMOCs against empirical data published in academic literature. Following screening and testing, six CMOCs were extracted from 18 documents. The study design, conduct and reporting were informed by the Realist And Metanarrative Evidence Syntheses: Evolving Standards (RAMESES) training materials (Wong et al., 2013).

The review informed four programme theories explaining that leadership in ICSs works when ICS leaders hold themselves and others to account for improving population health, a sense of purpose is fostered through a clear vision, partners across the system are engaged in problem ownership and relationships are built at all levels of the system.

Despite being a rigorous and comprehensive investigation, stakeholder input was limited to one ICS, potentially restricting insights from varied geographical contexts. In addition, the recent establishment of ICSs meant limited literature availability, with few empirical studies conducted. Although this emphasises the importance and originality of the research, this scarcity posed challenges in extracting and applying certain programme theory elements, particularly context.

This review will be of relevance to academics and health-care leaders within ICSs in England, offering critical insights into ICS leadership, integrating diverse evidence to develop new evidence-based recommendations, filling a gap in the current literature and informing leadership practice and health-care systems.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

This study aims to explore how source type can influence organizational assets proposed by source credibility theory (SCT) when paired with matched situational crisis communication theory (SCCT) strategies for accidental, preventable, and victim crises. Crisis communication delivered online provides an invaluable outlet for organizations to disperse information to stakeholders quickly. It has been shown that receivers of this information have motivational assumptions about sources having their own agenda for producing content. Thus, it is important to explore how sources tasked with delivering crisis responses can influence perceptions of the sincerity and credibility of the message.

The researchers conducted a 3 (crisis response: matched accidental, matched preventable, matched victim) × 3 (source type: organization, CEO, The New York Times) online between-subjects experimental design (N = 623).

By identifying how the source disseminating crisis responses influences message perceptions, findings from this study recognize how the crisis response is situated in a greater context. Since perceived sincerity and credibility were found to influence message acceptance and reputation, making intentional decisions that acknowledge both within a crisis communication strategy may benefit both future practice and research applications.

The current study advances understandings afforded by SCCT, along with SCT, by experimentally testing the influence of these variables within crisis responses on outcomes such as account acceptance and organizational reputation.

With the widespread use of online communications, users are extremely vulnerable to a myriad of deception attempts. This study aims to extend the literature on deception in computer-mediated communication by investigating whether the manner in which popularity information (PI) is presented and media richness affects users’ judgments.

This study developed a randomized, within and 2 × 3 between-subject experimental design. This study analyzed the main effects of PI and media richness on the imitation magnitude of veracity judges and the effect of the interaction between PI and media richness on the imitation magnitude of veracity judges.

The manner in which PI is presented to people affects their tendency to imitate others. Media richness also has a main effect; text-only messages resulted in greater imitation magnitude than those viewed in full audiovisual format. The findings showed an interaction effect between PI and media richness.

The findings of this study contribute to the information systems literature by introducing the notion of herd behavior to judgments of truthfulness and deception. Also, the medium over which PI was presented significantly impacted the magnitude of imitation tendency: PI delivered through text-only medium led to a greater extent of imitation than when delivered in full audiovisual format. This suggests that media richness alters the degree of imitating others’ decisions such that the leaner the medium, the greater the expected extent of imitation.

This research investigates the challenges and benefits of working from home and the needs that organisations should understand when adopting working from home practices.

Self-determination theory was used to understand the drivers of motivation when working from home, to provide a deep understanding of how organisations may support employees working from home. A cross-sectional qualitative survey design was used to collect data from 511 office workers during May and June of 2020.

Employees' needs for competence were thwarted by a lack of direction and focus, unsuitable work environment, work extensification and negative work culture. Employees' experiences and needs for relatedness were more diverse, identifying that they enjoyed spending more time with family and having a greater connection to the outdoors, but felt more isolated and suffered from a lack of interaction. Employees' experiences of autonomy whilst working from home were also mixed, having less autonomy from blurred boundaries between home and work, as well as childcare responsibilities. Conversely, there was more freedom to be able to concentrate on physical health.

Employee’s needs for competence should be prioritised. Organisations must be conscious of this and provide the support that enables direction and focus when working at home.

Swathes of research were conducted during the COVID-19 pandemic, but overwhelmingly focused on quantitative methods. A qualitative survey design enabled participants to answer meaningful open-ended questions, better suited to explain the complexity of their experiences, which allowed for understanding and richness not gained through previous studies.

The purpose of this study is to explore how digital construction policy (DCP) drives enterprise green innovation (EGI) from an information processing theory (IPT) perspective, including the mediating mechanisms of market information accessibility and operational risk, the moderating role of intellectual property protection (IPP) and product market competition (PMC) and the heterogeneous effects of ownership, Internet development and managerial ability.

Based on the matched panel data of A-share listed enterprises from 2011 to 2019 and the Broadband China policy as a quasinatural experiment, this study investigates the impact of DCP on EGI by constructing a multi-time point difference-indifferences (DID) model.

Digital construction policies can significantly promote EGI. DCP works in two fundamental ways, namely by increasing market information accessibility and reducing operational risk. IPP and PMC significantly increased the contribution of digital construction policies to EGI. Heterogeneity analysis found that digital technology has a stronger promotion effect for SOEs, high-managerial-ability enterprises and enterprises in regions with low Internet development levels.

The study provides new insights about the antecedents of EGI from a DCP perspective. It also enlightens emerging economies to actualize green innovation under the digital wave.

From the perspective of IPT, this study explains the mechanism of DCP-driven EGI. It enhances understanding of the relationship between DCP and EGI.