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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 investigates the antecedents of career initiative, a proactive behavior, whereby individuals engage in activities to promote their career development. The authors first argue that organizational tenure – the length of time employed within a specific organization – will exhibit a curvilinear or inverted-U-shaped relationship with career initiative. In the early years of an employment relationship, career initiative gradually increases as employees overcome the initial challenges of joining a new organization. However, career initiative will plateau and eventually decline as employees struggle to envision further development.

This study uses a survey design with data collected from the North American operations of a large global telecommunications company.

This study identifies two key mechanisms, both concerning relational context, that drive the curvilinear relationship between organizational tenure and career initiative: mentoring and barriers to networking. Specifically, increased mentoring and reduced barriers to networking both significantly weaken the curvilinear effect.

The results suggest that organizations can promote proactive behaviors through employee mentoring and by removing network barriers, particularly for those most at risk for reduced career initiative: early- and especially later-tenure employees.

Career initiative is a valued behavior among employees, but individual-level phenomena can be fostered, or inhibited, by relational context. So, while some scholars have found a trend toward “boundaryless” careers, this study reveals the importance of considering how the boundaries and social context within organizations can create an environment in which employee proactivity can flourish.

Employee readiness for change is essential for long-term organizational success. However, organizations often struggle to generate employee support for change as they fail to mitigate associated uncertainties. Studies exploring possible antecedents of employee readiness for change primarily focus on internal organizational practices, while external practices have been overlooked in the discussion. Drawing from uncertainty reduction theory, we examine how external organizational practices in terms of external CSR positively affect readiness for change.

In a survey of 377 employees from 29 German companies, we test the hypothesized chain of effects between external CSR, perceived organizational support, perceived uncertainty, and readiness for change by using structural equation modeling.

Results from structural equation modeling demonstrate a positive relationship between external CSR and readiness for change, which is sequentially mediated by perceptions of organizational support and uncertainty.

By highlighting the role of external organizational practices in promoting change readiness, the paper offers new insights into the mechanisms of effective change management.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

The study investigates whether the customer experience, satisfaction and continuance intention interrelationships in mobile banking services vary across Generation (Gen) Y and Gen Z consumers.

The data were collected using online surveys from 224 Gen Y and 238 Gen Z mobile banking users. The study uses the partial least squares structural equation modelling (PLS-SEM) technique and an asymmetrical analytical approach through fuzzy set qualitative comparative analysis (fsQCA) to examine the effects of five experience dimensions (pragmatic, usability, affective, sensory and social) and satisfaction on continuance intention.

Whilst Gen Z values pragmatic and affective experiences more than Gen Y and assigns less importance to usability experience (Uxp), both PLS-SEM and fsQCA did not find any significant impact of sensory experience (Sxp) in any cohort. In contrast, fsQCA suggests that social experience could play a significant role for specific segments within both generations. Furthermore, PLS-SEM demonstrates a greater impact of satisfaction on continuance intention for Gen Y than for Gen Z.

The sample consists of high/middle-income urban consumers in one country. Future research could investigate low-income and semi-urban/rural consumers and consumers living in other countries.

Banks must recognise the diversity within and between Gen Y and Gen Z, adopting a segmented user experience approach. Users within each generation may prioritise distinct aspects of the mobile banking app and understanding the specific differences between Gen Y and Gen Z preferences is crucial.

Encouraging mobile banking users to engage in community-driven financial initiatives can inspire non-users, promoting digital financial inclusion.

To the best of the authors' knowledge, this study is the first to compare the customer experience-based psychological patterns of continued mobile banking use in Gen Y and Gen Z.

To be able to achieve the uptake and usage of green buildings requires various actors within the construction value chain to be engaged. Despite its global uptake, green building construction is still at its nascent stage in Ghana. Most studies in sub-Saharan Africa point to the lack of knowledge as one of the mitigating factors against its development. However, there is a dearth of studies assessing the level of knowledge of stakeholders. The terms “knowledge” and “awareness” of green building construction are often used interchangeably in the Ghanaian Construction Industry (GCI). This study seeks to unearth the level of knowledge of stakeholders on green building construction through a comparative analysis of construction professionals and demand-side operators.

A structured questionnaire was issued to professionals in the various recognised bodies in the construction industry and public and private institutions in Ghana. Frequency, Kolmogorov–Smirnov test, median statistics and Mann–Whitney U-Test were used to rank and analyse the level of knowledge of stakeholders.

Construction professionals were more aware of green building construction than the demand-side operators. It was further identified that only a few of these stakeholders had hands-on experience as the majority of them have gained their awareness through research studies. Based on the findings of the study, it was revealed that the concept of green building construction is more abstract to stakeholders than practical despite their positive attitude towards its adoption.

Contextually, the study has aided in showing the level of knowledge of stakeholders on green building construction. The findings of the study aside from it aiding policymakers have also helped in identifying the perceptions and attitudes of stakeholders, their strengths and weakness in green building construction. It is recommended that due to the differences in socio-political structures and construction methods, a clear definition of green building based on the availability of resources in the GCI will encourage its adoption.

The study used two stakeholder groupings in the GCI as the unit of analysis. This enabled insightful discoveries into the knowledge-attitude gap of Ghanaian stakeholders that are driving the adoption of green building.

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.

This systematic literature review aims to explore the adoption, global acceptance and implementation of human resources (HR) analytics (HRA) by reviewing literature on the subject. HRA adoption can assist HR professionals in managing complex procedures and making strategic human resource management (SHRM) decisions more effectively. The study also aims to identify the applications of analytics in various disciplines of management.

The review is conducted using a domain-based structured literature review (SLR), emphasizing the diffusion of innovative thinking and the adoption process of HRA among early adopters. The philosophical stances are analyzed with the combination of research onion model and PRISMA protocol. Secondary data are gathered from published journals, books, case studies, conference proceedings, web pages and media stories as the primary source of information.

The study finds that skilled professionals and management assistance can significantly impact adoption intentions, enabling professionals to deal with analytics. The examples and analytical models provided by early adopters allow managers to manage complex processes and make SHRM decisions.

The study suggests that the lack of use of quantitative techniques is a key limitation and should be considered in future studies. Despite the rise in the number of research papers on HRA, its application in the workplace remains limited.

This research can assist managers in implementing HRA and help resolve complex and inefficient processes, making SHRM decisions.

This study adds to the existing body of knowledge on how HRA can aid a company's efficacy and performance and can be considered one of the first to link adoption and HRA.

Existing research has predominantly concentrated on examining the factors that impact consumer decisions through the lens of potential consumer motivations, neglecting the sentiment mechanisms that propel guest behavioral intentions. This study endeavors to systematically analyze the underlying mechanisms governing how negative reviews exert an influence on potential consumer decisions.

This paper constructs an “Aspect-based sentiment accumulation” index, a negative or positive affect load, reflecting the degree of consumer sentiment based on affect infusion model and aspect-based sentiment analysis. Initially, it verifies the causal relationship between aspect-based negative load and consumer decisions using ordinary least squares regression. Then, it analyzes the threshold effects of negative affect load on positive affect load and the threshold effects of positive affect load on negative affect load using a panel threshold regression model.

Aspect-based negative reviews significantly impact consumers’ decisions. Negative affect load and positive affect load exhibit threshold effects on each other, with threshold values varying according to the overall volume of reviews. As the total number of reviews increases, the impact of negative affect load diminishes. The threshold effects for positive affect load showed a predominantly U-shaped course of change. Hosts respond promptly and enthusiastically with detailed, lengthy text, which can aid in mitigating the impact of negative reviews.

The study extends the application of the affect infusion model and enriches the conditions for its theoretical scope. It addresses the research gap by focusing on the threshold effects of negative or positive review sentiment on decision-making in sharing accommodations.

Electronic wallets (e-wallet) systems have revolutionized transactional activities, prompting individuals to adopt digital payment methods. This study investigates the determinants of the continuance intention of the e-wallet system Touch 'n Go in Malaysia. We propose a framework integrating the diffusion of innovation theory (DOI) and mental accounting theory, thereby assessing the impacts of product-related factors (convenience, compatibility, perceived risk and perceived compatibility) and the moderating role of personal-related factors [personal innovativeness (PI) and personal anxiety].

Data were collected involving 381 Malaysian Touch 'n Go users. The partial least squares structural equation modeling (PLS-SEM) was applied as a data analysis technique.

As demonstrated by the results, convenience serves as a facilitator, while perceived risk acts as an inhibitor, influencing the continuance intention of the application. Compatibility and perceived complexity are found to be insignificant antecedents. However, neither PI nor personal anxiety was found as moderators.

This research brings contributions to the electronic commerce literature by extending the understanding of the predictors and moderators of the continuance intention of Touch 'n Go users in Malaysia. We discuss how these findings implicate the two theories and offer insights for service providers and policymakers to promote the post-adoption intentions of Touch 'n Go.