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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.

Supply chain resilience (SCR) has attracted much attention in the context of the high uncertainty caused by the coronavirus disease 2019 (COVID-19), local regional conflicts and natural disasters. Based on information processing theory (IPT), this study investigates the role of supply chain information processing capability in enhancing SCR through supply chain governance (SCG), under different conditions of environmental uncertainty.

The hypothetical model is tested by using hierarchical regression on the primary samples collected from the Chinese manufacturing industry.

The results indicate that supply chain information processing capability has a significant positive effect on SCR. Also, SCG plays a mediating role between supply chain information processing capability and SCR. Furthermore, environmental uncertainty positively moderates the effect of supply chain information acquisition and supply chain information analysis on relational governance. However, environmental uncertainty only positively moderates the effect of supply chain information analysis on contractual governance.

This is the first study to explain the effect of information processing capability on SCR from the supply chain perspective, while also exploring the mediating role of SCG between SCR and supply chain information processing capacity, based on IPT.

This paper aims to study the origin story of Harvard Business School’s involvement with the Indian Institute of Management Ahmedabad to study the reasons for the spread of American management education. It introduces both the explicit influence of Cold War politics and Indian development imaginaries to the export of American management thought in the early 1960s.

This paper relies on archival research for its primary source material, drawing upon rich archives of documents found at the Baker Library of Harvard Business School.

Harvard’s role in Ahmedabad was explicitly influenced by the Cold War anti-communist foreign policy of the USA, but did so opportunistically and contrary to the Ford Foundation’s (FF) original plans. Vikram Sarabhai, who was a key player in the Indian national imaginary of development, invited Harvard on his own initiative and forced the foundation to follow his interests rather than being a mere “subaltern.”

This paper could additionally add to the historical debate about the scope and periodization of the Cold War and the role of non-state actors.

This paper covers new ground in exploring the early connection between the Indian development imaginary and business education. It concludes that the export of hegemonic US management education was not successful during Cold War, and the FF was not as dominant as it was made out to be.

Despite much attention being devoted to shared leadership, the negotiation of such arrangements remains underexplored. In parallel, the revival of interest in matrix structures reveals their challenges but neglects the dynamics of shared leadership. In this case study, the author analyzes the tensions experienced by senior managers of a healthcare organization transitioning from a hierarchical to matrix structure as they negotiate their leadership roles in this new arrangement.

The author interviewed 16 senior managers, observed their meetings and analyzed documents. These data were combined with secondary data including previous interviews and observations of this top leadership team. The author then conducted an inductive data analysis.

The author's analysis reveals that the tensions experienced by senior managers as they negotiate their roles reflect the co-existence of leadership surpluses (too much leadership) and deficits (too little leadership) in matrix organizations. The author argues that surpluses and deficits are not mutually exclusive but are interrelated and shows how leadership surpluses can create leadership deficits.

The author’s findings suggest that in contexts of leader abundance, actors should explore leadership voids. Particular attention should be paid to incidents of intrusion and exclusion, moments of transition and intense role negotiation, as those contexts are particularly conducive to leadership deficits.

While previous work on matrix structures focuses on leadership surpluses, the author discusses leadership deficits. The author explores how more leaders do not necessarily mean more leadership, but instead how more leaders may result in leadership voids.

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed decisions. The authors also aimed to understand how the behavior of micro, small and medium enterprises (MSME) businesses differ in this scenario through a multilevel perspective.

Placing absorptive capacity as a mediator of the relationship between business analytics and rational marketing decisions, the authors analyzed data from 224 Brazilian retail companies using structural equation modeling estimated with partial least squares. To test the cross-level moderation effect, the authors also performed a multilevel analysis in RStudio.

The authors found a partial mediation of the absorptive capacity in the relation between business analytics and rational marketing decisions. The authors also discovered that, in the MSMEs firms’ group, even if smaller companies find it more difficult to use data, those that do may reap more benefits than larger ones. This is due to the influence of size in how firms handle information.

The sample size, despite having shown to be consistent and valid, is considered small for a multilevel study. This suggests that our multilevel results should be viewed as suggestive, rather than conclusive, and subjected to further validation.

Rather than solely positioning business analytics as a tool for decision support, the authors’ analysis highlights the importance for firms to develop the absorptive capacity to enable ongoing acquisition, exploration and management of knowledge.

MSMEs are of economic and social importance to most countries, especially developing ones. This research aimed to improve understanding of how this group of firms could transform knowledge into better decisions. The authors also highlight micro and small firms’ difficulties with the use of marketing data so that they can have more effective practices.

The research contributes to the understanding of organizational mechanisms to absorb and learn from the vast amount of current marketing information. Recognizing the relevance of MSMEs, a preliminary multilevel analysis was also conducted to comprehend differences within this group.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

The purpose of this paper is to provide a comprehensive framework that identifies thematic clusters and their interconnections within Global Talent Management (GTM), global careers and talent management (TM).

In this paper, this study conducted a co-citation analysis using bibliographic data to unveil the intellectual connections and relationships among thematic articles related to GTM sourced from the Web of Science.

This review highlights three key research themes: experiences working abroad, TM approaches and the complex nature of GTM as a living system.

The main limitation of this research is the sample itself. Content analysis based on the co-citation method resulted in some more recent releases being omitted.

The practical implications of the paper include providing a structured framework for understanding the complexities of GTM.

Research into the academic literature in this area is divided into various clusters, empirically demonstrating how GTM and global mobility are intertwined, revealing the need for us to more thoroughly comprehend the social ramifications of GTM practices and activities and the need to further analyse the influencing social aspects in a GTM strategy, like diversity, increased mobility and virtual reality.

The analysis revealed the emergence of three distinct thematic groups: (1) global work experiences, (2) TM approaches and (3) GTM.

The authors explore the entanglement of smartphone technology and power in this paper. This paper explores the following question: In what ways does the actualization of smartphone affordances result in empowering outcomes (i.e. increase or reduce oppression) in the daily lives of refugees? Leveraging both affordance and feminist theories, the authors develop a hybrid lens bringing attention to the contextualized relationship between social process goals and affordances for sociality, upon which the authors introduce the notion of “goal-affordance interrelations”. The authors then trace how the actualization of these interrelations increases or reduces oppression.

Using an abductive approach, the authors analyze 32 semi-structured interview transcriptions conducted with Syrian refugees in Lebanon.

The analysis in this study reveals four categories of social process goals (meet financial needs, satisfy security needs, communicate and learn and maintain pre-existing social ties) that are intimate components of contextually meaningful affordances. When actualized, the goal–affordance interrelations fundamentally shape refugee experiences of power outcomes. The findings suggest forms of empowerment where powerlessness, marginalization, violence and exploitation are perceived to be reduced. Actualization outcomes are also found to increase perceived oppression. Additionally, the findings reveal that not all interrelations are actualized, such that the anticipation of an oppressive power outcome may limit the actualization of affordances for sociality.

This research raises considerations concerning technology and oppression, and that efforts to empower refugees through technology should critically question whether the lived experiences of oppression will be reduced. The findings of this study reveal various forms of less empowering (i.e. oppressive) outcomes for the refugees sampled, they also point to the potential politicization of the actualization of goal–affordance interrelations.

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.