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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

The purpose of the study is to investigate the differences between generational groups (specifically Generations X, Y and Z) in terms of variables that influence organisational commitment and intention to stay within an organisation. The aim is to fill the research gap in understanding how different factors influence commitment and retention across different generations.

This study follows a quantitative approach based on cross-sectional survey data. The respondents were employees of Generations X, Y and Z. The data were analysed using partial least squares structural equation modelling and multigroup analysis.

The results of the study indicate several relationships between variables and organisational commitment/intention to stay. Person-organisation fit is positively related to organisational commitment, and work-life balance is positively related to both organisational commitment and intention to stay. The mediation of organisational commitment shows a positive relationship with person-organisation fit and work-life balance. In addition, there are positive relationships between organisational culture and both organisational commitment and intention to stay, as well as a positive relationship between person-organisation fit and intention to stay. Furthermore, all three Generations (X, Y and Z) show positive relationships between organisational commitment and intention to stay.

The implications of the study are twofold. First, it provides theoretical contributions by uncovering the relationships between various variables and organisational commitment/retention. Second, it provides practical implications for organisations by highlighting the importance of person-organisation fit, work-life balance and organisational culture in fostering commitment and retention among employees of different generations.

The originality and value of this study lies in its exploration of the differences between generational groups in terms of variables affecting organisational commitment and intention to stay. By addressing this research gap, the study contributes to the existing literature on organisational commitment and retention. The detailed presentation of theoretical contributions, practical implications, limitations and suggestions for future research enhances the overall value of the study.

Despite the wide use of quantitative assessment to identify the relationship between green logistics (GL) practices and the sustainability performance (SP) of firms, results of these studies are inconsistent. A lack of theoretical foundation has been cited as a potential reason for these contradictory findings. This study aims to explore the relationship between GL practices and SP qualitatively and to provide a theoretical foundation for this link.

Following a multi-methodology approach, the authors used the grounded theory method (GTM) to investigate perceived relationships through qualitative analysis and adopted the system thinking (ST) approach to identify causal relationships using causal loop diagrams (CLDs).

The authors identified different sustainability practices under three major categories: logistics capabilities, resource-related practices and people-related practices. This analysis showed the relationships among these practices are non-linear. Based on the results, the authors developed three propositions and introduced a theoretical foundation for the relationship between GL practices and SP.

Managerial personnel can use the theoretical foundation provided by this study when making decisions on GL practices adoption. This theoretical foundation suggests applying a holistic approach that can help optimize SP by selecting suitable practices. On the other hand, researchers can use a multi-methodology approach suggested by this study to explore complex social issues.

This study contributes to the knowledge from a methodology perspective as no previous studies have been conducted to identifying the relationship between GL practices and SP by combining GTM and ST approaches. This combination can be extended to build system dynamics models for sustainable logistics impacts bringing novelty to the research field of sustainable logistics.

The current digital work environment promoting a “constant-on” culture is a hotbed for cyber incivility. Thus, there is a pressing need to understand its mechanisms. This study aims to shed light on the triggers, sources and impact of rude behaviours in cyberspace. The authors also present the boundary conditions that exacerbate or alleviate the effects of such negative experiences.

Through a systematic literature review based on predefined search protocols, the authors synthesised the current knowledge on cyber incivility and identified 21 peer-reviewed research articles.

The findings reveal the different sources of cyber incivility, its personal, relational and organisational antecedents and consequences, and its personal and situational boundary conditions that curb or enhance the negative impact.

The authors unravel the main future research avenues based on the review findings by systemising knowledge on cyber incivility. Managerial efforts in the form of interventions and mitigation are also discussed to help combat this grieving issue in the workplace.

This paper presents the first systematic review of the cyber incivility literature and identifies new avenues for future research. Scholars can expand upon the findings of this study to fill gaps and move the incivility in cyberspace forward. It also offers practical insights on mitigating the advancement of such behaviours in organisations.

The purpose of this paper is to present the results of a scoping review on the implementation of Article12 in health care. The scoping review will provide a summary and overview of the key concepts and published literature on this topic internationally. Article 12 of the United Nations Convention on the Rights of the Child (1989) states that children have a right to express their views, to have them heard and for their views to be given due weight in all matters that affect them. Despite increased calls for Article 12 to be given attention in health care, there is little evidence to suggest this has been well implemented and embedded in Australian health-care delivery. The scoping review was undertaken to provide a summary and overview of the key concepts and published literature on this topic internationally.

A five-step methodological framework described by Arksey and O’Malley (2005) was used to undertake the scoping review. Preferred Reporting Items for Systematic Reviews and Meta-Analysis was used as a guideline for undertaking the study selection.

Children are still not routinely involved in health-care decision-making, are frequently left out of service planning and evaluation and the perception that they lack the capability to make rational decisions persists.

While there has been a focus on research that investigates children’s participation in health-care decision-making in recent years, there is little that directs attention specifically to the implementation of Article 12, particularly in Australian health care. Recommendations are made for further research in these areas.

This study examined the factors impeding the implementation of micro-credentials and accepting it as a credible source of earning professional qualifications and certifications necessary for pursuing higher education or other career goals.

The factors were identified by reflecting on the recent literature and Internet resources coupled with in-depth brainstorming with experts in the field of micro-credentials including educators, learners and employers. Two ranking methods, namely Preference Ranking for Organization Method for Enrichment Evaluation (PROMETHEE) and multi-objective optimization based on ratio analysis (MOORA), are used together to rank the major challenges.

The results of this study present that lack of clear definitions, ambiguous course descriptions, lack of accreditation and quality assurance, unclear remuneration policies, lack of coordination between learning hours and learning outcomes, the inadequate volume of learning, and lack of acceptance by individuals and organizations are the top-ranked and the most significant barriers in the implementation of micro-credentials.

The findings can be used by educational institutions, organizations and policymakers to better understand the issues and develop strategies to address them, making micro-credentials a more recognized form of education and qualifications.

The novelty of this study is to identify the primary factors influencing the implementation of micro-credentials from the educators', students' and employers' perspectives and to prioritize those using ranking methods such as PROMETHEE and MOORA.

This paper aims to investigate associations between firm resources and reliance on entrepreneurial marketing (EM) channels among agrofood ventures. It accounts for agropreneur gender and racial/ethnic status in the context of marketing channel portfolio composition. The authors examine the established assumption that resource limitations drive EM and whether socially disadvantaged status of agropreneurs is associated with marketing strategy beyond standard resourcing measures.

Using 2015 Local Foods Marketing Practices Survey data, the authors apply linear regression to investigate differences in the use of EM channels, accounting for resources, social status and other factors.

Limited-resource ventures rely more on consumer-oriented channels that require EM practices. Socially disadvantaged entrepreneurs favor these channels, even when accounting for resources. Notably, ventures headed by men of color rely more on the most customer-centric local foods marketing channel.

Future research should investigate how social and human capital influences the use of EM.

Entrepreneurial support policy and practice for agropreneurs should be cautious about the “double-burden” folk theorem of intersectional disadvantage and review how to best direct resources on EM to groups most likely to benefit.

This paper uses a unique, restricted, nation-wide, federal data set to examine relationships between resource endowments, social status and the composition of agrofood enterprises’ marketing channel portfolios. To the best of the authors’ knowledge, it is the first to include racial- and ethnic-minority status of agropreneurs and to account for intersectionality with gender.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

The COVID-19 pandemic has had far-reaching effects on society and will continue to be a subject of study for researchers in the years to come. Businesses have implemented technologies that reduce reliance on physical currencies, such as e-commerce sites and contactless payments. This study aims to examine the users’ attitudes and behaviors toward mobile payments. The focus is on identifying the most effective techniques and approaches that businesses can use to encourage user adoption of mobile payments.

This study uses survey data from 396 active mobile payment users across the mid-west region of the USA to test the proposed hypothesis. The snowball sampling approach is used to sample the participants for the data collection. This study uses partial least squares structural equation modeling to test the ten hypotheses proposed in this study.

This study finds that organizational commitment and privacy customization can significantly overcome users’ protective attitudes toward mobile payments during the pandemic. In addition, providing users with privacy customization options can significantly encourage self-disclosure, which is crucial for transaction authentication and fraud detection.

Envisioned in the backdrop of the COVID pandemic, this is one of the earliest studies investigating the role of privacy customization, self-disclosure and organizational commitment on mobile payment adoption.

This study aims to synthesize Prussian blue {Fe^III₄[Fe^II(CN)₆]₃} pigment by reacting ferric chloride with different ferrocyanides through the same procedure. The influence of the ferrocyanide used on resulting pigment properties is studied.

Prussian blue is commonly synthesized by direct or indirect methods, through iron salt and ferrocyanide/ferricyanide reactions. In this study, the direct, single-step process was pursued by dropwise addition of the ferrocyanide into ferric chloride (both as aqueous solutions). Two batches – (K-PB) and (Na-PB) – were prepared by using potassium ferrocyanide and sodium ferrocyanide, respectively. The development of pigment was confirmed by an identification test and characterized by spectroscopic techniques. Pigment properties were determined, and light fastness was observed for acrylic emulsion films incorporating dispersed pigment.

The two pigments differed mainly in elemental detection owing to the dissimilar ferrocyanide being used; IR spectroscopy where only (Na-PB) showed peaks indicating water molecules; and bleeding tendency where (K-PB) was water soluble whereas (Na-PB) was not. The pigment exhibited remarkable blue colour and good bleeding resistance in several solvents and showed no fading in 24 h of light exposure though oil absorption values were high.

This article is a comparative study of Prussian blue pigment properties obtained using different ferrocyanides. The dissimilarity in the extent of water solubility will influence potential applications as a colourant in paints and inks. K-PB would be advantageous in aqueous formulations to confer a blue colour without any dispersing aid but unfavourable in systems where other coats are water-based due to their bleeding tendency.