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Given the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research through evidence gained from academic accountants in Australia.

Extant literature is complemented with interviews of accounting academics in Australia to reveal the challenges and opportunities facing interdisciplinary researchers and reimagine prospects for the future.

Evidence indicates that accounting academics hold diverse views toward interdisciplinarity. There is also confusion between multidisciplinarity and interdisciplinarity in the journals in which academic accountants publish. Further, there is mixed messaging among Deans, disciplinary leaders and emerging scholars about the importance of interdisciplinary research to, on the one hand, publish track records and, on the other, secure grants from government and industry. Finally, there are differing perceptions about the disciplines to be encouraged or accepted in the cross-fertilisation of ideas.

This paper is novel in gathering first-hand data about the opportunities, challenges and tensions accounting academics face in collaborating with others in interdisciplinary research. It confirms a discouraging pressure for emerging scholars between the academic research outputs required to publish in journals, prepare reports for industry and secure research funding, with little guidance for how these tensions might be managed.

In Canada today, Francophone minority communities (FMCs) outside Québec exist in every province and territory and cross all sectors of Canadian Francophonie (French-Canadians, Francophone immigrants, Francophone Métis as well as Francophile anglophones). Besides their linguistic immersion in primary, secondary, and postsecondary educational institutions, these Francophones living outside Quebec counter linguistic assimilation and affirm their place in Canada's bilingual and multicultural society through their cultural productions (music, theatre, dance, cuisine, literature). In this study, we take up the case of L'Association, La Girandole d’Edmonton, a cultural association dedicated to the teaching and promotion of French-Canadian dance in Edmonton (Alberta) to examine the multiple challenges such organizations face despite the crucial role they play in ensuring the vitality of linguistic minority communities in Canada.

Prior studies have found that managers adjust operational activities to tackle climate risk. However, the effects of climate risk on accounting practices are largely ignored in the literature. This paper investigates whether and how climate risk influences managers’ decision-making on the level of accounting conservatism and explains the results based on two competing channels: valuation demand and contracting demand.

Using firm level climate risk measures, we build a modified Basu (1997) model to conduct our econometric tests. In the baseline model, we use earnings before extraordinary items as the dependent variable, referred to as the earnings model. We control for different levels of fixed effect to identify the shocks of climate risk and mitigate potential concerns on endogeneity and bias in the model. A series of robustness tests provide supporting evidence for our baseline results and our explanation.

Using a sample of 35,832 firm-year observations on listed US firms over the period 2002 to 2019, we find that the perception of climate risk drives managers to choose the less conservative accounting policies. We conclude that the results are consistent with the valuation demand explanation but inconsistent with the contracting demand explanation.

The study provides additional evidence on how managers respond to climate risk by adjusting their corporate polices, specifically accounting policies. Our findings contradict the results of prior studies. We explain our results from a unique perspective. Overall, the study provides valuable insights for academics, investors, managers and policymakers.

This study, which is a cross-sectional survey, aims to investigate health-care academics, clinicians and students’ perspectives of health-care simulation-based learning (SBL) and extended reality (XR) haptics use within health-care education. Participants’ views regarding the application, barriers and facilitators of SBL and XR haptics were explored.

The authors conducted an online international cross-sectional survey of 178 participants.

The survey found high health-care SBL use (n = 97, 55.1%) but low awareness (n = 48, 27.3%) or prior use of XR haptics (n = 14, 7.9%). Participants expressed interest in XR haptic technology emphasising its potential in SBL, particularly for understanding anatomy and physiology, enhancing clinical reasoning and consultation and practical skills.

Whilst there was interest in XR haptics, few participants described previous experience of using this technology in SBL. A large percentage of the participants were UK-based. Most participants were from a nurse or physiotherapy professional background.

XR haptics is a developing technology for SBL in health-care education. Whilst there was clear interest from survey participants, further research is now required to develop and evaluate the feasibility of using this technology in health-care education.

Health-care students, educators and clinicians views on XR haptics have not previously been explored in the development and application of this technology. The findings of this survey will inform the development of XR learning scenarios that will be evaluated for feasibility in health-care SBL.

The purpose of this paper is to explore the impact of media representation on the mental health of Australians of African descent during the COVID-19 pandemic. By analysing the media coverage of COVID-19 restriction breaches, particularly focusing on individuals from African backgrounds, the study aims to shed light on how racially charged narratives can contribute to emotional distress and exacerbate feelings of alienation within these communities. The findings highlight the detrimental effects of such portrayals, emphasising the need for more responsible and inclusive media reporting to safeguard the mental well-being of culturally and linguistically diverse populations.

The study employed media content analysis to explore representations of Australians of African origin versus the broader Anglo–Australian population during the COVID-19 pandemic, focusing on racial identity’s impact on news coverage of COVID-19 restriction breaches. Researchers classified and distilled extensive textual content, using a diverse sample from various ethnic-racial backgrounds, with an emphasis on African Australians within the CALD community. Data analysis was conducted using NVivo (version 12) software, following an inductive approach.

The findings underscore the consistent portrayal of people from African communities as outsiders and the racial profiling they experience in media coverage of significant issues like COVID-19.

There is very limited research that examines the impact of media coverage on African migrants during the COVID-19 pandemic.

As part of the scale development process, this paper aims to test a scale to measure organizational resilience for the oil and gas industry. The objective is to provide stakeholders with a set of indicators to evaluate their organizations and prepare them to cope with the negative consequences of disruptions (e.g. Covid-19, shortage of resources, etc.).

The paper conducts exploratory and confirmatory factor analysis to test the suitability, dimensionality and reliability of specific indicators and their items under examination. Therefore, the goal is not to validate hypotheses by testing an organizational resilience scale in the oil and gas industry.

The study tests and proposes a scale to effectively measure organizational resilience within the oil and gas industry. A comprehensive set of ten indicators and 40 items are identified through this process. The findings of this research provide stakeholders in this sector with a rigorous set of indicators to evaluate the strengths and weaknesses of their organizations and better prepare them to handle disruptions.

This paper fills the gap in existing research by testing and proposing a scale to measure organizational resilience specifically for the oil and gas industry. It highlights the importance of organizational resilience for survival in a sector that is especially susceptible to disruptions.

The purpose of this paper is to fill a gap in the literature regarding the open innovation management approaches that small and medium-sized enterprises (SMEs) can use to access digital technologies and incorporate them into their organizational processes. The research question is: What organizational and process-level managerial actions do SMEs take to successfully access and implement digital technologies within their organizational processes?

Using Guertler et al.'s (2020) Action Innovation Management Research (AIM-R) framework, this study examines the digital transformation experiences of 10 European SMEs to gain insights into the managerial actions that foster successful digital transformation.

The findings of the paper reveal two major contributions. First, a digital transformation roadmap for SMEs is proposed, with a focus on accessing external resources and reconfiguring internal ones to ease their digital transformation journey. Second, three distinct paradoxes that influence the digital transformation process in SMEs are highlighted, providing useful insights into the challenges and tensions SMEs face during this journey.

This paper provides a unique perspective on the digital transformation of SMEs by examining the managerial actions required for successful technology adoption and revealing the paradoxes that may emerge during this transformative process. The findings form the basis for future research, deepening our understanding of digital transformation in SMEs and providing actionable advice to managers and practitioners navigating this journey.

This study aims to explore the impact of athlete brand image on fans’ social media engagement, purchase intentions, and also examines the mediating role of emotional attachment on these relationships, as well as the moderating role of perceived price value between emotional attachment and purchase intentions.

The data are based on an online survey conducted in China (N = 572). The PLS-SEM (partial least squares structural equation model) and regression-based estimation method (PROCESS) are employed to test the hypotheses.

The results indicate a positive relationship between athletes’ athletic performance and fans’ social media engagement as well as purchase intentions. The impact of athletes’ attractive appearance and marketable lifestyle on fans’ purchase intentions is sequentially mediated by emotional attachment and social media engagement. Moreover, the mediation effect of athletes’ off-field image and purchase intentions is contingent upon fans’ perceived price value.

Athletes and marketers could integrate and leverage both the on-field and off-field attributes to cultivate emotional connections with fans. Sports organizations and managers need to pay attention to fans’ social media engagement and provide content that increases engagement and converts into transactional behavioural intentions.

The study provides empirical evidence of the mediating role of emotional attachment between athlete brand image and fans’ purchase intentions. The explanatory mechanisms involving emotional attachment and social media engagement (non-transactional behavioural intentions) are anticipated to be a noteworthy addition to the traditional fan transactional behavioural intentions framework. Moreover, the research introduces and confirms perceived price value as a crucial moderating factor influencing the relationship between emotional attachment and purchase intentions.

This study aims to provide insights into the possible impact of International Public Sector Accounting Standards (IPSAS) on public governance and perceived levels of corruption in developing countries.

Through a multivariate analysis on panel data applied to 36 countries in the Middle East and North Africa (MENA) region and sub-Saharan Africa over the period 2010–2020, the authors test the impact of IPSAS adoption on transparency, accountability and perceptions of less corruption. The authors examine the moderating role of transparency and accountability in the strength of the relationship between IPSAS and perceived corruption.

The main results show that IPSAS adoption promotes an increase in transparency and accountability and leads to the perception of less corruption. Additional tests show that transparency and accountability strengthen the effect of IPSAS adoption and experience on perceived corruption.

The first limitation may be the use of the Transparency International CPI to measure the level of perceived corruption. Probably, the CPI does not reflect the actual levels of corruption in countries while the literature argues that these two measures are related. Also, the lack of data on the status and level of adoption of IPSAS by governments may be one limitation of the sample.

The study may help public authorities in their decision to adopt IPSAS. In light of the findings, standard-setting bodies could be encouraged to strengthen the disclosure requirements of IPSAS that make governments more transparent and accountable to limit perceptions of corruption.

This study may also help citizens understand the benefits of such reforms in protecting public assets and how such standards may help improve social welfare.

To the best of the authors’ knowledge, this is one of the few studies that examines the impact of IPSAS on good governance by combining the dimensions of transparency, accountability and perceptions of corruption in DCs. It also provides insights into the moderating role of public governance pillars. Finally, it includes the IPSAS experience of the country, which has been little tested previously.