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The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

Given their capacity to generate knowledge, universities can be the primary external source of knowledge and innovation for companies. Despite studies on the potential drivers of open innovation, the actors involved in these projects beyond academics and the most effective practices that universities follow for successful university–industry collaborations remain unclear. This study aims to identify the enablers and best practices universities follow to contribute to successful university–industry open innovation results, providing a conceptual framework for the management of such initiatives.

Articles from peer-reviewed academic journals identified in the Scopus and Web of Science databases were researched in this scoping review. The review used descriptive and thematic analyses and focused on 93 articles published between 2013 and 2023 that analysed universities’ enablers and practices for knowledge transfer to the industry.

Organisational factors, stakeholder attitudes, infrastructure, and external factors facilitate knowledge transfer from universities to companies. The most effective practices for promoting innovation are related to project management, policies and incentives and are relational and educational. Performance results can be evaluated through quantitative and qualitative indicators, measured at the different phases of the innovation process, considering the impacts achieved.

Previous reviews have focused on barriers, researchers’ motivations or specific enablers. The enablers and practices identified were analysed with a systemic vision, considering the university as a unit of analysis. This study suggests a comprehensive conceptual framework for the successful management of university–industry open innovation.

This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.

The new concept of corporate social innovation (CSI) has witnessed a steady growth in the business and management academic world over the past 20 years. Yet its adoption by corporations has been notably slow. This paper aims to operationalize the concept and develop a research agenda for CSI.

A systematic review of the current literature in the recent past (1999–2020) has been embraced in this research. The review is based on 40 articles and offers a descriptive and a thematic analysis of the literature.

The authors demonstrate the development of the concept over time and identify 12 themes to assist in the institutionalization of CSI.

To the best of the authors’ knowledge, this study is the first to provide an enhanced overview of the current state of CSI. The paper shows how a variety of different definitions of corporate social innovation have been used in the business and management literature. The findings provide a unique conceptual framework and a detailed research agenda for scholars seeking to examine CSI.

The study has two objectives: (1) expand our knowledge of the relationship between unethical behaviour and both trust and satisfaction and (2) demonstrate that unethical behaviour research should be examined multi-dimensionally.

Data were collected by resorting to a mixed methods approach. First, individual interviews were performed with 31 bank consumers from six main commercial banks in Bukavu city in the Democratic Republic of the Congo. Interview notes were submitted for content analysis to identify items and components that underpin the unethical practices construct. Second, a quantitative survey was conducted with 410 consumers from the same six banks. An aggregated-disaggregated structural equations modelling approach was used to test the impact of unethical practices on relationship outcomes through two studies. Study 1 tested a model that links unethical behaviour as a one-dimensional construct to trust and satisfaction. Study 2 tested a model that directly connects the four specific unethical behaviour components to both trust and satisfaction.

Results from study 1 reveal that perceived unethical behaviour negatively influences consumer trust. Results also confirm that trust positively influences customer satisfaction. Results from study 2 confirm that unresponsive, disrespect and lying behaviours negatively influence both trust and satisfaction. Banks which are involving in those specific unethical behaviours can neither satisfy their consumers, nor maintain a sustainable and profitable relationship with them. Therefore, unethical behaviours harm the relationships outcomes in the banking sector.

The perceived unethical behaviour scale derives from a single data set and its reliability and validity need to be improved. Relationships between constructs are tested in a more direct way and ignore moderating variables. Perceived unethical behaviour is connected to relationship outcome variables while its impact on firms’ metrics have been ignored.

Banks have to understand customers’ perception of unethical behaviours and find a way to overcome them. Banks should recruit, motivate and retain employees who demonstrate an ethical inclination in the service encounter and create structures and mechanisms in order to monitor and manage unethical practices.

Banks employees' unethical behaviour and practices not only damage the trust and reputation of banks but also can lead to frustration on the part of customers and damage their relationship with the institution. Our paper is a warning of this danger and might improve the social interactions between organisations (in general) and customers.

Unethical behaviour is measured with a four-component scale in contrast to previous studies that have used bi-dimensional or one-dimensional scales. The study tests a disaggregated model that links four components of perceived unethical behaviour to relationship outcome variables. Perceived unethical behaviours are analysed from the customers’ perspective by resorting to mixed methods strategy.

Using bibliometric, this work aims to evaluate the current status of the body of research on the subject of supply chain resilience (SCR) in developing nations and to provide recommendations for potential lines of inquiry for additional research.

Three hundred and thirty-six articles published between 2011 and 2021 were retrieved in Scopus for this bibliometric analysis. This analysis focuses on SCR research conducted in developing countries, highlighting its key authors, countries, institutions, journals, articles and themes.

This bibliometric review seeks to enrich the discourse on SCR in developing nations through a comprehensive and detailed review of 336 articles covering 138 Journals, 73 countries, 877 authors, 743 organizations and 1,145 author keywords. The United Kingdom, India, and the United States provided a substantial share of the publications. Publication-wise, Hong Kong Polytechnic University and The University of Hong Kong play key roles. The author found that supply chain risk management, sustainability, agile management, artificial intelligence and blockchain are trending topics. Additionally, the author identified eight themes by page rank analysis.

This study's importance lies primarily in its examination of the current information about SCR in developing countries and significant cluster areas (themes). In the paths, it recommends for further study, which academics may take, and industry professionals should apply in their businesses to create a more resilient and sustainable supply chain.

Based on published studies, this study gives exploratory data on SCR in developing countries context. This is first of its kind bibliometric study that focuses on developing countries.

Customer Experience Management (CXM) has already outgrown its infancy and must now position itself for long-term strategic success. However, the best Customer Experience Strategy (CXS) is worth little if not implemented effectively. Therefore, the present study investigated the determinants of the successful implementation of CXS and its results.

Key success factors were identified based on intensive desk research complemented by an exploratory qualitative study. The relevance of these determinants and the impact of successful CXS implementation were examined in a quantitative study involving 264 Customer Experience (CX) managers from several countries.

The results demonstrate the significant positive effects of the four determinants of top management support, CX-related organizational involvement, CX measurement ability, and internal use of CX data on CXS implementation success. Additionally, cross-functional working acts as a moderator. Moreover, the findings show the positive effects of successful CXS implementation on organizational customer orientation and customer relationship performance. Finally, our findings lead to essential theoretical and managerial implications.

While previous studies focused on CX or CXM, this study contributes to the research field by empirically testing the central determinants of successful CXS implementation and demonstrating the firm-internal (organizational customer orientation) and firm-external (customer relationship performance) effects of successful CXS implementation.

This research aims to analyse the perceptions of practitioners in three regions regarding the challenges faced by their firms during the pandemic, considered a black-swan event. It examines the strategies implemented to mitigate and recover from risks, evaluates the effectiveness of these strategies and assesses the difficulties encountered in their implementation.

In the summer of 2022, an online survey was conducted among supply chain (SC) practitioners in France, Poland and the St. Louis, Missouri region of the USA. The survey aimed to understand the impact of COVID-19 on their firms and the SC strategies employed to sustain operations. These regions were selected due to their varying levels of SC development, including infrastructure, economic resources and expertise. Moreover, they exhibited different responses in safeguarding the well-being of their citizens during the pandemic.

The study reveals consistent perceptions among practitioners from the three regions regarding the impact of COVID-19 on SCs. Their actions to enhance SC resilience primarily relied on strengthening collaborative efforts within their firms and SCs, thus validating the tenets of the relational view.

COVID-19 is (hopefully) our black-swan pandemic occurrence during our lifetime. Nevertheless, the lessons learned from it can inform future SC risk management practices, particularly in dealing with rare crises. During times of crisis, leveraging existing SC structures may prove more effective and efficient than developing new ones. These findings underscore the significance of relationships in ensuring SC resilience.

This study investigated the impact of the perceived Augmented Reality (AR) social experience of restaurant menus on two types of prosocial behaviors: brand positivity and brand information sharing.

This study adopts the expectancy-value model as a framework, drawing on the cognitive load, self-determination, and media richness theories. Using a sample of 879 participants from the United States, the research model was tested using structural equation modeling (PLS-SEM).

The findings indicate that the social experience derived from using AR menus significantly predicts brand positivity and brand information sharing. The perceived usefulness of AR mediates this relationship. Moreover, AR reality congruence acts as a significant mediator between perceived AR social experience and brand positivity but not brand information sharing. The positive relationship between AR social experience, brand positivity, and brand information sharing is sequentially mediated by AR reality congruence and AR usefulness.

This groundbreaking research pioneers a fresh perspective, delving into the impact of AR social experiences on consumers' prosocial behaviors, specifically brand positivity and information sharing. Unravels intricate mechanisms, shedding light on how and under what circumstances AR social experiences foster positive behaviors within the dynamic realm of food services and restaurant settings. This study provides valuable insights for restaurant managers and marketers to leverage AR technology to create engaging and immersive customer-dining experiences, a concept that has not been thoroughly explored in previous studies.