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The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising complementary way to conduct interviews in qualitative accounting research.

The paper is based on our experiences designing and using vignettes in five separate qualitative accounting studies, which collectively involve over 200 interviews with various participants. It discusses the opportunities the use of vignettes in interviews offers to qualitative accounting research, as well as the challenges associated with designing and using vignettes. The paper also reflects on fellow researchers’ varied reactions during seminars, workshops, and the journal review process.

Vignettes emerge as a productive and engaging complementary way for accounting researchers to obtain additional insights and perspectives not usually accessible in semi-structured interviews. The paper also provides practical insights into developing, using and publishing qualitative accounting studies using vignettes, contributing an additional behind-the-scenes view of using qualitative research methods.

The aim of this paper is to increase awareness of vignettes as a complement to the standard qualitative accounting interview. It provides guidance on how vignettes might be used productively for studying rare, new, emerging, complex, or multi-period real-world accounting phenomena. It also discusses how vignettes can promote transparency, honesty, and a greater level of detail in participants’ responses, as well as facilitate the involvement of lay people in accounting studies.

The purpose of this paper is to examine an ongoing process of logic assimilation within an amateur sports organisation (ASO) called the Gaelic Athletic Association (GAA). It seeks to develop our understanding of how forms of accounting mitigated (or exacerbated) the tensions that arose among GAA members due to the consequences of the assimilation of select elements of a professional logic and a commercial logic within its traditionally dominant social welfare logic.

Interviews were undertaken with representatives and members of the GAA to understand the effects of growing commercialisation and professionalisation on the organisation’s traditional amateur status and social mission. In particular, the authors sought to understand how accounting, in the form of financial reporting, influenced the extent of the tensions that arose. Interviews were supported by an extensive collection of podcasts and news articles that discussed this topic.

The paper’s findings offer unique empirical insights into the role played by forms of accounting in the maintenance of amateurism within an ASO. It reveals the conflicting role of financial reporting within the GAA whereby it was used by the GAA’s management to ease member concerns surrounding logic assimilation while simultaneously being ignored by clubs and counties to facilitate payments to managers thereby eroding the amateur status of Gaelic Games.

The paper is unique in its exploration of logic assimilation within a form of hybrid organisation that has previously been unexamined in the accounting literature. It extends extant understandings of how accounting influences the co-existence of potentially conflicting logics. The paper also discusses the implications of what accounting makes visible and keeps invisible on the longevity of the traditionally dominant social welfare logic within an ASO.

The purpose of this paper is to investigate the relationships between firm capabilities, business model (BM) design, and firm performance.

The study provides a quantitative assessment of the proposed model using a sample of 411 small- and medium-sized enterprises. Heckman’s sample selection model is employed as an econometric framework.

The outcomes demonstrate that the adoption of a given BM is endogenous with respect to firm capabilities, different capabilities spur the adoption of different BM, and that different BM designs have variable impacts on firm performance.

Some investigated variables were operationalized using proxies, and firm performance was measured based on a self-assessed scale.

Since different types of capabilities are at the bases of different BM designs that eventually reverberate on firm performance, SMEs should carefully balance their financial resources invested in the development of capabilities.

This study represents one of the first attempts to investigate the relationships between firm capabilities, BM design, and firm performance.

The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing its autonomy, whilst also having to satisfy the government in order to maintain the level of public funding, impacts on the HEI’s accounting.

The paper draws on the institutional logics perspective to present a single case study of a German HEI that chose to be reorganised from a public into a foundation university. Data were obtained using multiple data collection methods.

The findings suggest that organisational characteristics, which act as filters for institutional logics, play an important role for HEIs’ ability to increase not only their de jure, but also their de facto autonomy through self-motivated, rather than government imposed, reform processes.

The paper is based on a single case study in a country-specific context, limiting the empirical generalisability of the findings.

Germany is not only one of the main nations exporting higher education, but its economy has also been recognised for its stability and development over the last decades. Nevertheless, Germany struggles in its transition to become a knowledge-based economy. Yet, research has so far tended to neglect educational reforms in Continental European countries, such as Germany. By addressing this gap in the literature, this paper is among the first to explore how reform processes shape accounting in German HEIs.

The goal of this exploratory study is to establish an explanatory model and corresponding instrument to help further understand, and conduct research in the area of supply chain management (SCM). Constructs pertaining to SCM assimilation, SCM outcomes, and overall firm performance are operationally defined in terms of their dimensions and items. The business literature is utilized to help define the constructs and to generate potential measurement items. The scales are then purified and a preliminary test for predictive validity is performed.

The study tests a model that considers online brand trust in different nonbrand-owned touchpoints as a multifactorial construct constituted by: social network influencers, bloggers, online retail platforms and brand-related user generated content. Furthermore, it examines the influences that offline and online brand trust exert on consumer buying intention.

A convenience sample of 3,335 total individuals participated in the survey. Structural equation modelling was used to test the hypotheses.

Online brand trust is significantly influenced by trust in all investigated nonbrand-owned touchpoints. Both offline and online brand trust positively influence buying intention.

Whereas brand trust is considered a multidimensional construct that includes both cognitive and affective aspects, in addition to individuals' personality traits, the present study only investigated the rational dimension of the brand trust paradigm. Moreover, this study examined the influence of brand trust on consumers' buying intention and not overt behavior. In addition, even though the extant literature suggests that the relation between trust and behavioral outcomes may vary across cultures, no test of the possible influences that culture exerted on brand trust and BInt was run. Finally, given the convenience sampling method used in this research, statistically significant surveys would provide a more solid basis for the investigated phenomenon, and they would enable an appropriate generalization of the findings.

To build brand trust and favour buying intention, marketers should monitor and influence the online touchpoints that are partially under or totally out of their control, and reconceive and manage physical stores.

This paper contributes to the stream of literature on online brand trust by proving that it is a multifactorial construct resulting from trust in different non-proprietary online entities and pointing out the prevalent role that physical stores play in shaping consumer buying intention. It also indicates that a trust transfer effect takes place between different online information sources and offline outlets.

The purpose of this paper is to determine the predominant classification of intellectual capital (IC), in terms of components, using the literature of reference on the relationship between IC and performance and considering multi-dimensional analysis axes (MAAs): organisational, regional and national.

A systematic literature review (SLR) is presented focussing on empirical studies on IC published in the period 1960-2016. A protocol for action is defined and a research question is raised, gathering data from the databases of: Web of Science, Scopus and Google Scholar. A social network analysis is also provided to determine the type of networks embracing groups, IC individual components and performance type.

Of the 777 papers included in the SLR, 189 deal with the relationship between IC and performance. The paper highlights the greater development of empirical studies starting from 2004; the organisational MAA is the most studied. The most frequently used groups of components in studies dealing with IC’s influence on performance corresponds to a triad of human capital; structural (organisational or process) capital; and relational (social or customer) capital, which determine positively the performance of organisations/regions/countries, but their influence is not linear and depends on various factors associated with the context and surrounding environment.

This study has wide-ranging implications for politicians/governments, managers and academics, providing empirical evidence about the relationships between the components of IC and performance, by MAAs, and a global vision and better understanding of how those IC components have developed and how they are related to performance.

Due to the high number of references covering a wide range of disciplines and the various dimensions (e.g. organisational, regional and national) that form IC, it becomes fundamental to carry out an SRL and systematise its MAAs to deepen knowledge about what has been discovered/developed in this domain, in terms of empirical studies, in order to situate the topic in a wider theoretical-practical context. The paper is exceptionally wide-ranging, covering the period 1960-2016. It is one of the first clarifying studies on systemisation of the literature on IC, by MAA, and an in-depth study of IC’s impact on the performance of organisations/regions and countries which may serve as a guideline for future studies using the taxonomy proposed.

CD‐ROM technology has reached the point where just a few discs can equal the holdings of a small print library. Reference works used by libraries in hard copy are available on CD‐ROM; encyclopedias, news and periodicals are also in full text on disc. If the appropriate reference is found on disc, searchers need go no further than the CD‐ROM being examined. This article gives a brief overview of a number of CD‐ROMs which the author has bought to create his own personal library.

Existing business model frameworks show weak conceptual unification, a paucity of measurement focus and limitations when applied in emerging economies. The study proposes a new business model framework – “Start-up Evaluation Calculus Using Research Evidence” (SECURE). The purpose of this study is to allow the measurement of the impact of business model design on start-up performance in emerging economies.

Data collected from 713 entrepreneurs in select cities of India, Oman and the United Arab Emirates is analyzed through structural equation modeling. The study uses measurement and structural models to examine the validity of measures and additionally tests the five hypothesized relationships proposed in the study.

The SECURE’s components comprising desirability, marketability, feasibility, scalability and viability showed validity and reliability. They synergistically demonstrated a statistically significant effect on a mix of financial and non-financial start-up performance outcomes. An alternative structural relationship that examined the impact of SECURE on only financial performance outcomes showed a weaker model fit. The findings indicate that a business model framework is useful when its ex ante measures show a positive causal effect on the desired performance outcomes.

The scores obtained by the SECURE framework serve as an evaluative tool that informs entrepreneurs and start-ups on the readiness of their proposed, incubated or existing start-ups.

Replacing subjective judgments with objective assessment criteria, SECURE is one of the first quantitative and performance-driven business model frameworks that contain measures from all functional domains of a start-up business. Start-ups can evaluate their business models against the SECURE model’s research-driven quantitative criteria and assess their impact on start-up performance.

This study aims to investigate the opacity of bank assets because of the International Financial Reporting Standard (IFRS) 9 implementation. It highlights that the Asian-Pacific countries’ banking industries are experiencing economic volatility. In other words, it examines information asymmetries because of the standards requiring a mechanistic treatment. Thus, this focuses on the tragedy of the commons (ToTC) caused by the implementation of the standard.

This research selects a sample of banking firms in the Asia-Pacific region from 2010 to 2021. Furthermore, it examines the impacts of IFRS 9’s implementation on earnings forecasts and share-return conveyances. This research first uses the OLS regression for examining the bank assets’ opacities, which may affect future earnings and information conveyancing. Second, it arranges these opacities, earnings and stock returns with the 2-SLS regression to find the staging associations because of hierarchical relevances.

This study finds that bank assets’ opacity is caused by a standard’s implementation, which is a ToTC, and this study signifies its first occurrence. Simultaneously, it recognises an information asymmetry because of the implemented procedural calculation mandated by the standard. Furthermore, these opacities affect future earnings and information conveyancing that inherited information asymmetries, which have affected them as the second ToTC. Finally, current and future earnings as a consequent impact of asset opacity are recursively associated with stock return conveyancing as the third ToTC.

This study demonstrates hierarchical information about bank asset opacities, starting by recognising and measuring them in financial statements. Then, these recognised and measured asset opacities are associated with current and future earnings, ending on the ordinarily and staged influencing of stock return conveyancing. Moreover, it reveals hierarchical information in the direct-ordinarily and staged associations among bank asset opacities, earnings and return conveyances. Thus, these associations are valid and occur because of the mandates of the standard’s measurement.