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This chapter examines the Netherlands’ challenges in safeguarding its low-lying coastline against rising sea levels and the consequences of coastal defense strategies on marine life, particularly in relation to SDG14. Sea-level rise necessitates increased soft coastal defense strategies, affecting seafloor areas and marine biodiversity through sand extraction and sand nourishments. The use of hard structures for coastal defense contributes to the loss of natural coastal habitats, raising biodiversity concerns. The chapter explores the potential benefits of artificial hard surfaces as marine habitats, emphasising the need for careful design to prevent ecological problems caused by invasive species. Strategies for enhancing biodiversity on human-made hard substrate structures, including material variations, hole drilling, and adaptations, are discussed. The ecological impact of marine sand extraction is examined, detailing its effects on benthic fauna, sediment characteristics, primary production, and fish and shrimp populations. Solutions proposed include improved design for mining areas, ecosystem-based rules for extraction sites, and ecologically enriched extraction areas. The ecosystem effects of marine sand nourishments are also analysed, considering the impact on habitat suitability for various species. The chemical effects of anaerobic sediment and recovery challenges are addressed. Mitigation measures, such as strategic nourishment location and timing, adherence to local morphology, and technical solutions, are suggested. The chapter underscores the importance of education in Nature-based Solutions and announces the launch of a new BSc programme in Marine Sciences at Wageningen University & Research, integrating social and ecological knowledge to address challenges in seas, oceans, and coastal regions and support SDG14 goals.

This conceptual paper aims to develop a theoretical framework for carbon trading in the built environment through theories to expand current knowledge on components of carbon trading systems.

This theoretical framework was developed and supported with existing theories and past empirical literature from built environment, economics and finance. Underlying theories used in the framework were selected due to their significance and applicability to carbon trading projects. Hypotheses set in the study summarise the propositions developed from the theories and past empirical literature.

The framework reveals four major components of carbon trading for the built environment. Six hypotheses were further proposed to unravel the resultant influence of their interactions on each component in the trading system.

This paper sought to undertake a theoretical review of classical theories and past studies on carbon trading. Even though a systematic review was undertaken, the constructs in the theoretical framework may not be exhaustive.

This study contributes and advances the body of knowledge on the components that comprise the mechanism of how carbon trading operates in the built environment. Theoretically, the framework developed serves as a multi-dimensional guide on the operations of carbon trading in the built environment.

The theoretical framework developed endeavours to consolidate multi-faceted theories from varying disciplines on the components that comprise carbon trading in the built environment.

This study aims to undertake a review of how carbon trading contributes to a reduction in emission of greenhouse gases (CHGs).

A narrative literature review approach was adopted to identify and synthesise existing literature using the Scopus and Web of Science databases. Articles were limited to the past 10 years to obtain the most current literature. The various ways in which carbon trading leads to reductions in emissions were identified and discussed.

The results showed that the main ways in which carbon trading contributes to reductions in emissions are through innovation in low-carbon technologies, restoration of ecosystems through offset money, development of renewable and clean energy and providing information on investment related to emissions.

The value of this study is to contribute to the built environment’s climate change mitigation agenda by identifying the role of carbon trading.

The output of this research identifies and contextualises the role carbon trading plays in the reduction of CHG emissions.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

Although digital transformation (DT) has emerged as an important phenomenon for both research and practices, the influences remain inconclusive and inadequate. The emerging artificial intelligence (AI) technologies further complicate the understanding and practices of DT while understudied yet. To address these concerns, this study takes a process perspective to empirically investigate when and how digital-intelligence transformation can improve firm performance, aiming to enrich the literature on digital-intelligence transformation and strategic information systems (IS) field.

Drawing on the dynamic capability view and business agility, we took a process perspective to conceptualize and empirically examine the influence of digital-intelligence transformation and the process characteristics. Taking a continuous panel dataset of listed Chinese firms covering 2007 to 2020, we investigated digital-intelligence transformation’s effect on firm performance and the moderating roles of three strategic aspects: pace, scope and rhythm.

This study found that digital-intelligence transformation positively affects firm performance and is moderated by the characteristics of transformation processes (i.e. pace, scope and rhythm). Specifically, the high-paced and rhythmic transformation processes facilitate the positive relationship, while the large scope undermines the benefits of transformation. These relationships hold across various endogeneity and heterogeneity analyses.

Our findings provide valuable implications for digital-intelligence transformation and strategic IS field. First, this study enriches existing literature on digital-intelligence transformation by empirically investigating the influence from a process perspective. Moreover, this study provides insights into a comprehensive understanding of the complexity of digital-intelligence transformation and the influences of AI. Finally, this study provides practical implications on how to make digital-intelligence transformation to benefit firm performance.

Although commitment and employability are legitimized in the current world of work, they also have a dark side that has been ignored in the extant literature. To tackle this gap, the study developed and examined a comprehensive theoretical framework including learning, motivation, commitment, employability and self-exploitation. Limited research exists that explicitly examines this relationship or explores its potential implications. The author theorizes employability as a cultural fantasy that ends up in self-exploitation.

The study concretizes Lacan's (1977; 1981 and 1988) psychoanalysis, utilizing a sample of 658 subjects from eight industries. The hypothesized relationships were examined using structural equation modeling (SEM) in AMOS.

The findings provided support for the hypothesized relationships. Employability escorts to self-exploitation. Those employees who try to remain relevant to their firms continue to engage in employability activities end up being exploited in this process.

The study provides a new roadmap to scholars of employability who wish to explore the domain further.

The theoretical knowledge from this research will inform practice. It will influence managers and policymakers in the organization as well as politicians. Although the macroaspects of the organizational environment are beyond the control of an organization, the development efforts of the organization should be real and should not estrange individuals from their true nature. The real intent should be to unite the individual with its true nature. This way, it will be real development and will empower individuals rather than exploitation.

The finding that commitment is linked to self-exploitation via employability has implications for managers and policymakers. To avoid estrangement and exploitation, the organization should focus on employee real development. To have an ideal workplace, where employees unite with their nature, the organization should invest in employees, focus on their real needs, emphasize their career prospects and constantly provide them with learning and growth opportunities. In addition to material compensation, the organization should connect people with their true spirit. An organization that is concerned with people's real needs and real development will have a pool of human capital that will create real value for the organization and society as well.

The dark side of employability has been ignored in the extant literature. Limited research exists that explicitly examines this relationship or explores its potential implications. This study is an initiative for such debate.

Skills development among construction stakeholders has become an increasingly urgent necessity for the successful implementation of Construction 4.0 in recent years. There is a lack of comprehensive analysis on the domain of Construction 4.0 implementation, with a focus on skills development. This study aims to address this gap through the use of the science mapping approach to show the gaps of research domain and propose future directions.

This study adopted a three-step holistic review approach, comprising bibliometric review, scientometric analysis, and qualitative discussion, to obtain a comprehensive overview of research in the field of Construction 4.0 skills development. f on a total of 57 articles published in three databases, the influential sources, keywords, scholars, and articles in the domain were analysed. A follow-up discussion aimed to identify main-stream research topics, research gaps, and future research directions.

Findings discovered that the topics were concerned about Construction 4.0 whilst skills development aspect was lacking in creation of policies, frameworks, strategies in different contexts. The study revealed research gaps such as presence of skills gaps and shortages in some countries, the lack of frameworks and roadmaps for successful Construction 4.0 implementation, and the lack of readiness assessments from professional, company and industry viewpoints.

This study contributes to the knowledge in the domain of Construction 4.0 and the contribution of skills development for its implementation and a comprehensive overview with research gaps and future research directions in the domain.

This paper aims to examine whether the cultural distance between an international audit firm and target audit clients in emerging countries is associated with auditor choice decisions.

Based on a sample of 104,699 firm-year observations from 20 countries over 2009–2020, logit regression analysis is used to investigate the research questions.

The authors find strong evidence that cultural distance affects the auditor selection decision. The results suggest Big N auditors are more likely to be chosen by target audit clients in emerging countries with less cultural distance. In other words, target audit clients in emerging countries prefer to choose international audit firms whose cultural characteristics are similar. Moreover, results from two-stage least squares regression further suggest that the observed effect of cultural distance on auditor choice is unlikely to be driven by potential endogeneity.

The auditor choice is limited to companies hiring Big N auditors; the authors exclude any switches to non-Big N auditors or switches between Big N auditors. The study also suffers from the concerns about methodological and conceptual criticism that most studies about national culture have to deal with. Finally, through this paper, the authors carry out the auditor selection process from the target audit clients’ side; the authors do not discuss the supply side of the process.

The authors contribute to the audit choice literature by providing evidence that the cultural distance between the countries of audit firms and target audit clients plays a role in the auditor choice decision. The study complements the prior auditor choice literature, focusing primarily on Western economies, by structuring the sample scope to emerging market economies.