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Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial managerial attempts to push the boundaries of bounded rationality.

In this essay, the authors want to critically engage with the concept of “data-driven management” in the context of digitalization. To do so, they sketch the edges of current discourses around the emerging idea of data-driven management and its relationship with the inner workings of organizations from an accounting perspective. They question the often-times supposed objectivity and increased rationality of the concept and instead introduce the idea of becoming “data-curious” (before being data-driven).

The authors observe that this push also seems to be accompanied by trends of individualized decision-making and prevailing hopes of technology to solve organizational problems. They therefore suggest that it is valuable for current debates to take a moment to give attention, in practice and in research, to the role of temporality, benefits of collective decision-making and changes in professions (of accountants).

The aim of this paper is to spark curiosity and engagement with the phenomenon of data-driven management by outlining a novel set of potential future pathways of research and point towards methods that might help studying the questions arising for a data-curious approach.

This study aims to focus on how smartphone addiction impacts young consumer behavior related to mobile technology (i.e. the compulsive app downloading tendency). After a thorough literature review and following the risk and protective factors framework, this study explores factors that could mitigate its effects (resilience, family harmony, perceived social support and social capital).

The study used the covariance-based structural equation modeling approach to analyze data collected from 275 Generation Z (Gen Z) smartphone users in Spain.

Results suggest that resilience is a critical factor in preventing smartphone addiction, and smartphone addiction boosts the compulsive app downloading tendency, a relevant downside for younger Gen Z consumers.

Through the lens of the risk and protective factors framework, this study focuses on protective factors to prevent smartphone addiction and its negative side effects on app consumption. It also offers evidence of younger consumers’ vulnerability to smartphone addiction, not because of the device itself but because of app-consumption-related behaviors.

This systematic review paper aims to investigate seasonal ambient change’s impact on the incidence of falls among older adults.

The population, exposure, outcome (PEO) structured framework was used to frame the research question prior to using the Preferred Reporting Items for Systematic Reviews and Meta-Analysis framework. Three databases were searched, and a total of 12 studies were found for inclusion, and quality appraisal was carried out. Data extraction was performed, and narrative analysis was carried out.

Of the 12 studies, 2 found no link between seasonality and fall incidence. One study found fall rates increased during warmer months, and 9 of the 12 studies found that winter months and their associated seasonal changes led to an increase in the incidence in falls. The overall result was that cooler temperatures typically seen during winter months carried an increased risk of falling for older adults.

Additional research is needed, most likely examining the climate one lives in. However, the findings are relevant and can be used to inform health-care providers and older adults of the increased risk of falling during the winter.

The study examines the effects of organizational compassion during the COVID-19 pandemic on teachers' mental health and, consequently, their commitment and work engagement. The study tests a serial mediation model for the effects of organizational compassion on employee engagement via mental health and the three components of organizational commitment.

A cross-sectional sample (N = 436) completed an online questionnaire towards the end of the prolonged lockdown of schools in Uganda (2021–2022). Serial mediation analysis in PROCESS Macro was employed to test the hypotheses.

As hypothesized, organizational compassion was significantly related to teachers' mental health, the three components of organizational commitment, and employee engagement. A double mediation path of the effects of organizational compassion on employee engagement via mental health and affective commitment was significant.

The findings highlight how organizational compassion benefits employees’ psychological health and work attitudes and behavior. The findings draw attention to the need to design compassion practices that boost the emotional value of organizational compassion to the individual over the economic and normative value.

The study contributes to the literature on organizational compassion outcomes by focusing on employee engagement and the underlying mediating mechanisms. The study is also one of the few that has examined the effects of organizational compassion on the three components of organizational commitment.

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.

The paper assesses the role of natural resource rents in Nigeria's economy through the channel of institutional quality.

The analysis is done with the use of autoregressive-distributed lag (ARDL) bounds testing approach to cointegration, vector error correction model (VECM), Granger causality test and cointegrating regression over the period 1996–2019.

Findings support the notion that overreliance on natural resources could exacerbate the growing number of dysfunctional economic outcomes in the country. The study confirms that a mix of weak governance quality and natural resource rents could have a negligible effect on economic growth and possible retardation impact on the economy in the long run as well as in the short run. The evidence further reveals that there is unidirectional causality running from the interaction term to growth, suggesting that growth trajectory could be jointly determined by natural resource rents and the quality of institutions.

The divergent arguments associated with the mechanisms of resource curse in each of the resource-rich countries offer ample support for the contention that economic outcomes in resource-abundant states may not be a product of resource windfalls per se, but rather the quality of governance or ownership structure. Hence, the ultimate aim of the analysis is to further understanding on the link between resource rents and growth in Nigeria via governance channel.

This study aims to examine the underlying mechanisms through which entrepreneurial marketing (EM) promotes the development of a favorable brand image and enhances sales growth and market share in new ventures (NVs).

The authors tested the theoretical model using a multi-informant design in which survey data were collected from NV entrepreneurs and marketing managers. Hypotheses were tested using linear regression and PROCESS analysis.

The authors demonstrate the significance of EM as comprising two NV capabilities – first, the level of complementarity between entrepreneurial orientation (EO) and market orientation (MO) as a dynamic capability, and second, brand management capabilities (BMCs) as an operational capability – in shaping a favorable NV brand image and promoting market performance.

The authors offer a novel perspective by demonstrating that EO and MO yield complementarities in driving NVs’ BMCs, which, in turn, drive brand image development and market performance for NVs. In doing so, the authors demonstrate novel theoretical implications for the relevance of EM to NV branding, which, to date, has received scant attention in the literature.

The authors identify a potential avenue for entrepreneurs and NV managers to mitigate the potential failure rates by simultaneously pursuing a higher level of EO and MO and investing in brand-building activities. Such efforts can help enhance brand image, drive sales growth and foster long-term success.

To the best of the authors’ knowledge, this study is the first to include brand capabilities as an element of EM, examine EM in NV brand image development and identify the role of EM capabilities relevant to NV brand building and market performance simultaneously.

This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative methodologies used in that literature.

This study uses a systematic review to examine prior empirical studies in sustainability reporting between 2000 and 2021.

This review contributes to sustainability research by identifying unexplored and underexplored areas for future studies, such as Indigenous people’s rights, employee health and safety practice, product responsibility, gender and leadership diversity. Institutional and stakeholder theories are widely used in the selected literature, whereas moral legitimacy remains underexplored. The authors suggest that ethnographic and historical research will increase the richness of academic research findings on sustainability reporting.

This review is limited to qualitative studies only because its richness allows researchers to apply various methodological and theoretical approaches to understand engagement in sustainability reporting practice.

This review follows a novel approach of bringing the selected studies’ scopes, theories and methodologies together. This approach permits researchers to formulate a research question coherently using a logical framework for a research problem.

In marketing and consumer research, the study of Indigenous ideas and rituals remains limited. The authors present an Indigenous-informed study of consumption rituals co-produced with members of the Shipibo–Konibo Indigenous group of the Peruvian Amazon. Specifically, the authors worked with the Comando Matico, a group of Shipibos from Pucallpa, Peru. This study aims to investigate how Indigenous spiritual beliefs shape health-related consumption rituals by focusing on the experience of the Shipibos and their response to COVID-19.

Drawing upon the principles of Indigenous research, the authors co-produced this study with the Comando Matico. The authors collaboratively discussed the research project’s design, analysed and interpreted data and co-authored this study with members of the Comando Matico. This study uses discourse analyses. The corpus of discourse is speech and text produced by the Comando Matico in webinars and online interviews during the COVID-19 pandemic. The full and active participation of the Comando Matico informed the discourse analysis by ensuring Indigenous knowledge, and worldviews were infused throughout the process.

The authors foreground how Indigenous spiritual beliefs act as a force that imbues the knowledge and practice of health, wellbeing and illness, and this process shapes the performance of rituals. In Indigenous contexts, multiple spirits coexist with consumers, who adhere to specific rituals to respond to and relate to these spirits. Indigenous consumption rituals involve the participation of non-human beings (called rao, ibo, yoshin and chaikoni by the Shipibos) and this aspect challenges the traditional notion of rituals and ritual elements in marketing.

The authors demonstrate how Indigenous spiritual beliefs shape consumption rituals in the context of health and draw attention to how the acknowledgement of alternative ontologies and epistemologies can help address dominant hierarchies of knowledge in marketing theory.