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The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

This study aims to synthesize and conceptualize the highly fragmented yet important literature on racial discrimination in entrepreneurship.

A bibliometric analysis and literature review were performed that involved 523 articles containing 26,926 references.

The bibliometric analysis identified three dominant research themes that comprehensively illustrate the state of research in this domain: strategic, sociocultural and individual-level perspectives. The synthesis of extant literature helped in formulating a holistic conceptual model that portrays the genuineness of racial discrimination in entrepreneurship. The sources, factors and impact of racial discrimination faced by entrepreneurs were identified. Based on the review and analysis of keywords, certain fruitful future research directions were formulated that will take the field forward.

This work is the first attempt to review the literature that narrows down the focus to racial discrimination in entrepreneurship (from other discriminations such as gender, cultural and religious discrimination) as one form of discrimination due to its unique origins and consequences.

FinTech offers numerous prospects for significant enhancements and fundamental changes in financial services. However, along with the myriad of benefits, it also has the potential to induce risks to individuals, organisations and society. This study focuses on understanding FinTech developers’ perspective of the dark side of FinTech.

This study conducted semi-structured interviews with 23 Nigerian FinTech developers using an exploratory, inductive methodology The data were transcribed and then thematically analysed using NVivo.

Three themes – customer vulnerability, technical inability and regulatory irresponsibility – arose from the thematic analysis. The poor existing technological infrastructure, data management challenges, limited access to data and smartphone adoption pose challenges to a speedy integration of FinTech in the country, making customers vulnerable. The lack of privacy control leads to ethical issues. The lack of skilled developers and the brain drain of good developers present additional obstacles to the development of FinTech in Nigeria.

FinTech operation in a developing country differs from that in developed countries with better technological infrastructure and institutional acceptance. This study recognises that basic banking operations through FinTech are still not well adopted, necessitating the need to be more open-minded about the global practicalities of FinTech.

FinTech managers, banks and policymakers can ethically collect consumer data that can help influence customer credit decisions, product development and recommendations using the mobile app and transaction history. There should be strict penalties on FinTech for selling customers’ data, sending unsolicited messages or gaining unnecessary access to the customer’s contact list. FinTech can offer to educate consumers about their financial management skills.

Whereas other studies have focused on the positive aspects of FinTech to understand client perceptions, this study offers new insights into the dark side of FinTech by analysing the viewpoints of FinTech developers. Furthermore, the study is based in Nigeria, an emerging economy adopting FinTech, adding a new dimension to the body of knowledge.

The purpose of this paper is twofold: (1) to map and analyze existing complexity typologies and (2) to develop a framework for characterizing complexity-based approaches.

This study was conducted in three stages: (1) initial identification of typologies related to complexity following a structured procedure based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol; (2) backward and forward review to identify additional relevant typologies and (3) content analysis of the selected typologies, categorization and framework development.

Based on 17 selected typologies, a comprehensive overview of complexity studies is provided. Each typology is described considering key concepts, contributions and convergences and differences between them. The epistemological, theoretical and methodological diversity of complexity studies was explored, allowing the identification of the main schools of thought and authors. A framework for characterizing complexity-based approaches was proposed including the following perspectives: ontology of complexity, epistemology of complexity, purpose and object of interest, methodology and methods and theoretical pillars.

This study examines the main typologies of complexity from an integrated and multidisciplinary perspective and, based on that, proposes a novel framework to understanding and characterizing complexity-based approaches.

This study offers insight on the impact of virtual team projects (VTPs) of varying types (global vs domestic teams, technology vs non-tech projects) on competency and anxiety outcomes during the COVID-19 pandemic.

Paired-sample t-tests and ANOVA tests were performed on student survey responses pre- and post-engagement of different VTPs.

The results demonstrated positive effects of VTPs on intercultural sensitivity (ISS), computer self-efficacy, perceived ease of use of online learning and COVID-19 anxiety. ISS (“interaction confidence”) improved more for students in the global vs. domestic teams and technology-related outcomes (CSE, PEU and computer anxiety) and ISS (“respect for cultural differences”) improved more for students that participated in tech projects, whereas COVID-19 anxiety lessened more for those that participated in non-tech projects.

The study expands understanding of the Technology Acceptance Model and provides insight into the ISS literature showing that VTPs could be a worthwhile pedagogical approach for improving student competencies and anxiety during times of academic disruption, but that project type can influence these changes.