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Collaboration in agricultural value chains (AVCs) has the potential to increase smallholders’ participation in international value chains and increase their benefits from participation. This scoping review explores existing collaboration models among stakeholders of AVCs in developing countries, examines enablers and constraints of collaboration and identifies policy gaps.

We systematically searched three databases, CAB Abstracts, Econlit (EBSCO) and Agricola, for studies published between 2005 and 2023 and included 59 relevant studies on AVC collaboration.

The primary motivations for collaboration are to enhance market access and improve product quality. Key outcomes of collaboration include improvements in farmers’ welfare, market participation and increased production; only a few studies consider improved risk management as an important outcome. Robust support from government and non-governmental entities is a primary enabler of collaboration. Conversely, conflicts of interest among stakeholders and resource limitations constrain collaboration possibilities. Collaboration involving high-value crops prioritizes income increases, whereas collaboration involving staple crops focuses on improving household food security.

This study may have publication bias as unsuccessful instances of collaboration are less likely to be published.

This study is unique in highlighting collaboration models’ characteristics and identifying AVC policy and programmatic areas where private firms, farmers’ groups, local governments and donor agencies can contribute.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

This paper aims to investigate the determinants of global interest in central bank digital currency (CBDC). It assessed whether global interest in sustainable development and cryptocurrency are determinants of global interest in CBDC.

Google Trends data were analyzed using two-stage least square regression estimation.

There is a significant positive relationship between global interest in sustainable development and global interest in CBDC. There is a significant positive relationship between global interest in cryptocurrency and global interest in the Nigeria eNaira CBDC. There is a significant negative relationship between global interest in CBDC and global interest in the eNaira CBDC. There is a significant positive relationship between global interest in CBDC and global interest in the China eCNY. There is a significant negative relationship between global interest in cryptocurrency and global interest in the Sand Dollar and DCash.

The literature has not empirically examined whether global interest in sustainable development and cryptocurrency are factors motivating global interest in CBDC. This study fills a gap in the literature by investigating whether global interest in sustainable development and cryptocurrency are factors motivating global interest in CBDC.

For close to two decades, the West African Monetary Zone (WAMZ) has been preparing to launch a second monetary union within the ECOWAS region. This study aims to determine the impact such a unionised monetary regime will have on financial stability as represented by the nonperforming loan ratios of Ghana in a counterfactual framework.

This study models nonperforming loan ratios as dependent on the monetary policy rate and the business cycle. The study then used historical data to estimate the parameters of the nonperforming loan ratio response function using an Autoregressive Distributed Lag (ARDL) approach. The estimated parameters are further used to estimate the impact of several counterfactual unionised monetary policy rates on the nonperforming loan ratios and its volatility of Ghana. As robustness check, the Least Absolute Shrinkage Selection Operator (LASSO) regression is also used to estimate the nonperforming loan ratios response function and to predict nonperforming loans under the counterfactual unionised monetary policy rates.

The results of the counterfactual study reveals that the apparent cost of monetary unification is much less than supposed with a monetary union likely to dampen volatility in non-performing loans in Ghana. As such, the WAMZ members should increase the pace towards monetary unification.

The paper contributes to the existing literature by explicitly modelling nonperforming loan ratios as dependent on monetary policy and the business cycle. The study also settles the debate on the financial stability cost of a monetary union due to the nonalignment of business cycles and economic structures.

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.

Today the research area on technology acceptance is mainly dependent on the theory of technology acceptance model (TAM). The TAM was used in this study primarily for the purpose of providing a basis for determining the impact of various external variables on the adoption of edtech platforms. The TAM is a theory of information systems that suggests steps for learners to take as they adopt and use new technologies. The primary TAM variables for adoption of edtech platforms are evaluated in this study: perceived usefulness (PU) and perceived ease of use (PEOU) by using the factors – perceived enjoyment (PE), information quality, electronic-word of mouth (e-WOM), perceived compatibility, computer self-efficacy and objective usability. By analyzing and defining the relationship between the external variables with respect to the adoption of edtech platform among students, we hope to contextualize the TAM model. The end result provides a clearer understanding of TAM and its growth as a useful model for technology adoption studies and for clarifying the relationship between the uptake of edtech platforms and technological acceptability. The study employed a qualitative methodology and selected publications and research papers about the adoption of technology. These were then carefully assessed, analyzed and scrutinized for the terms of how students adopted edtech platforms. It was proposed that the adoption of an edtech platform may result from proper training in technology usage and its application to real-world scenarios.

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.