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Article
Publication date: 18 July 2024

June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 16 June 2023

Bilal, Ali Meftah Gerged, Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen and Shahid Manzoor

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals…

1021

Abstract

Purpose

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Design/methodology/approach

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

Findings

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

Research limitations/implications

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

Originality/value

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

Book part
Publication date: 18 September 2024

Berch Berberoglu

Abstract

Details

Class and Inequality in the United States
Type: Book
ISBN: 978-1-80043-752-4

Book part
Publication date: 6 August 2024

Jeffrey A. Hayes

Mental health is not simply the absence of psychological problems any more than physical health is the absence of disease. This chapter explores various aspects of optimal mental…

Abstract

Mental health is not simply the absence of psychological problems any more than physical health is the absence of disease. This chapter explores various aspects of optimal mental health and wellbeing among college students. It examines the question of what is required for college students to both feel their best and function at or near their highest levels. It also discusses the characteristics of peak mental health, including its transient nature. Predictive factors such as exercise, diet, sleep and social connection will be explored. Regarding the features of optimal wellbeing, the following variables are described: integrity, values, mindfulness, self-compassion, flow and resilience. These variables are considered in an integrated fashion as components, as well as byproducts, of wellness. Hettler’s multidimensional model of wellness is presented at the outset of the chapter, followed by Keyes’ theory of flourishing.

Details

College Student Mental Health and Wellness: Coping on Campus
Type: Book
ISBN: 978-1-83549-197-3

Keywords

Book part
Publication date: 16 July 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Any credible agenda that seeks to eradicate global poverty must seek to correct the structural injustices and inequities that cause and perpetuate endemic poverty. Such an agenda…

Abstract

Executive Summary

Any credible agenda that seeks to eradicate global poverty must seek to correct the structural injustices and inequities that cause and perpetuate endemic poverty. Such an agenda must aim not merely to aid the poor with grants, welfare, and subsidies (that indirectly perpetuate poverty) but seek to enhance self-sufficiency and productive skills of the poor by ensuring them comparable access to opportunities of the market economies to participate, on more equitable terms, in the dynamic process of overall economic growth. In this context, we apply critical thinking to identify and recognize the structured injustices of the market system, which not only cause poverty but also compromise human dignity via social inequalities and inequities arguably caused by the free market and corporate capital systems of the world. Global poverty that affects more than a quarter of the human population is a pernicious self-serving system connected to the injustices of the business and political systems of the world. The persistent nature of poverty is in direct proportion to our inability to eradicate it as a whole in the cosmic system. Eradication of global desperate poverty and its unjust structural causes can be achieved, we submit, by tracing the roots of global poverty to corporate and free enterprise capital systems and their unexamined structures of social injustice and social inequalities.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-346-6

Article
Publication date: 8 August 2024

Rekha Attri, Subhadip Roy and Sharuti Choudhary

This study aims to explore the impact of augmented reality (AR) technologies on consumer information processing and value perceptions in physical stores. Specifically, it…

Abstract

Purpose

This study aims to explore the impact of augmented reality (AR) technologies on consumer information processing and value perceptions in physical stores. Specifically, it investigates how the vividness, novelty and interactivity of AR shape utilitarian and hedonic value perceptions, and influence consumer purchase and continuance behaviour.

Design/methodology/approach

The study used the store intercept survey method at 15 retail outlets across four metro cities in India, representing nine prominent retail brands deploying AR technologies. The data collected (n = 650) were subjected to exploratory and confirmatory factor analysis.

Findings

Major findings confirm a significant effect of vividness, novelty and interactivity on utilitarian and hedonic value perceptions of in-store AR experiences of customers in physical stores. Hedonic value was found to affect continuance intention but not purchase intention, while utilitarian value was found to affect purchase intention but not continuance.

Research limitations/implications

This study extends the stimulus–organism–response model’s application to AR in physical stores by integrating the impact of vividness, novelty and interaction on both utilitarian and hedonic values and revealing their significance in influencing purchase intentions and continuance.

Practical implications

Major findings advise retailers to increase AR experience adoption in stores and illustrate the process through which purchase and continuance intentions may be influenced.

Originality/value

This is one of the few studies that explore the impact of AR on consumer attitudes and intentions in physical stores. In addition, the study explores the effect of AR tools as a process that passes through value perceptions and then affects the consumer.

Details

Journal of Services Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 2 April 2024

Mohammad Iranmanesh, Madugoda Gunaratnege Senali, Behzad Foroughi, Morteza Ghobakhloo, Shahla Asadi and Erfan Babaee Tirkolaee

Understanding how to retain users of augmented reality (AR) shopping apps and to motivate them to purchase is vital to the success of AR apps. This study assessed the chain effect…

Abstract

Purpose

Understanding how to retain users of augmented reality (AR) shopping apps and to motivate them to purchase is vital to the success of AR apps. This study assessed the chain effect of AR attributes on purchase intention and reuse intention through cognitive and affective factors.

Design/methodology/approach

The data were collected from Thai users of the IKEA Place app using an online survey. A link to the survey was posted on Thai furniture groups on social media platforms. The 439 responses were analysed using the partial least squares (PLS) approach.

Findings

The results revealed that all four AR attributes, namely interactivity, vividness, novelty and spatial presence, significantly influence perceived enjoyment, perceived diagnosticity and perceived value. Brand attitude, as a key driver of purchase intention, is influenced by perceived value. Attitude towards the app significantly affects reuse intention and is affected by affective and cognitive factors.

Practical implications

The findings enable shopping app designers and marketers to successfully promote the brand, retain users and boost sales by effectively incorporating AR.

Originality/value

The study extends the literature on the impacts of AR apps on customer behaviours by including affective factors in addition to cognitive factors to explain why AR attributes influence customer attitudes and behaviours. Furthermore, the study demonstrates the serial causal paths from AR attributes to customer behaviours.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

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