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Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption.

The process of innovation in organizations involves two stages: the stages of diffusion and adoption along two dimensions of extent: technical and administrative, and scope: autonomous and systemic. A combination of these two dimensions yields four types of accounting innovations: mechanistic, organic, organizational development, and organizational transformation. Management accounting innovations has been studied using these four innovation typologies.

The paper suggests that management accounting researchers pay particular attention to an organization's approach to diffusion and adoption strategies of innovation, particularly, the extent and scope dimensions when designing and implementing process innovation programs.

The innovation contingency framework developed in this paper facilitates the analysis of two important research questions. First, why have some innovations been readily accepted while other, apparently similar proposed innovations have not? Second, why has a particular innovation succeeded in some firms and failed in others?

The subject of accounting innovations and change are important to managers. Accounting innovations as administrative and technical innovations are intertwined in performance evaluation as well as compensation systems. Accordingly, they are resisted.

The paper's contribution is in the advancement of sociological theories in behavioral managerial accounting. The paper develops a process innovation framework that integrates organizational sociological research in process innovations, particularly in diffusion research.

The aim of this study was to map and scope a body of literature on the interplay between public value management (PVM) and digital transformation (DT), clarify the concept of PVM in DT, and identify knowledge gaps by using a scoping review methodology.

A scoping review was conducted, drawing on the framework proposed by Arksey and O’Malley (2005) and Levac et al. (2010). A total of 54 publications on the interplay between PVM and DT were selected for the final analysis from the Web of Science, Scopus, and Dimensions databases.

We found that PVM in DT is a relatively unexplored topic and that additional research is needed to focus on the role of emerging technologies such as artificial intelligence (AI) and blockchain, especially in the context of local and regional governments. We also found that researchers have a limited conceptual understanding of PVM and DT.

This article makes two main contributions. First, although PVM and DT have contributed to public value research, our findings show a need for more systematic knowledge of these complementary but distinct approaches. Second, this study provides a valuable addition to the developing body of research using the scoping review methodology in PAM literature.

The aim of this scoping review was to identify key characteristics related to strategies and approaches for delivering sustainable training and professional development (PD) of graduate teaching assistants (GTAs), teaching assistants (TAs), and tutors. While the continuous, coherent and responsive programmes for such training and PD may address needs that are congruent with the needs of other sessional teachers, the literature has not focussed on GTA training and PD that support the longer-term retention of GTAs as sessional teachers.

In this scoping review, we devised a search strategy to identify literature relating to the key characteristics of strategies and approaches for delivering sustainable GTA training and professional development in higher education settings. We were guided by the frameworks for such reviews developed by Arksey and O’Malley (2005), Levac et al. (2010) and Westphaln et al. (2021). We used PRISMA guidelines to guide our reporting processes, and used thematic analysis practice (Braun and Clarke, 2022) as our analytical approach in order to identify and discuss the key themes.

We identified that strategies and approaches for delivering sustainable GTA training and PD frame GTAs as future academics and leaders in teaching; provide institutional support and investment in teaching; deliver departmental training; facilitate peer support; provide pedagogical training; implement training strategies; and support the teacher identity of GTAs.

These findings add to the body of research that explores how strategies and approaches for delivering sustainable GTA training and PD address and meet the needs common to all sessional teachers constrained by the precarity of the part-time faculty/academia. While our findings indicate such training and PD enhance the quality of teaching available to university students, this effect is dependent on institutional support and facilitation of peer and faculty networks.

With the purpose of promoting cross-field dialogue, this paper aims to review workplace learning (WPL) and human resource (HR) literature. The authors endeavour a conceptual examination and discussion of the bridges that link both research fields in relation to learning, in an effort to establish an integrated understanding of learning in workplaces.

This paper uses a scoping review focused on how learning is approached in WPL and HR studies. An analysis of the selected literature reveals fundamental themes and dimensions that further our understanding of learning in the context of work.

Overall, there are three learning dimensions where WPL and HR conceptually interrelate, namely, skills, incentives and work design. The scoping review also shows that HR is output-oriented and looks to learning as capital for enterprises, especially in light of enterprise performance for competence development. WPL centres more upon socio-cultural and practice-based configurations and the individual. It encompasses the human dimension of learning as something enriching the whole of life, including work life.

This paper contributes with a unique inquiry into the interrelations between WPL and HR approaches to learning, highlighting the complementarity between WPL theoretical features and HR practices. At the core of our findings is that WPL becomes analytically visible through how HR learning strategies are designed and deployed in the forms of skill development, incentive structures and work design, referring to both workplace structure and cultural features.

Through a review of the literature, this article seeks to outline and understand the evolution and extent of user–participant involvement in the existing library and information science (LIS) research to identify gaps and existing research approaches that might inform further methodological development in participant-oriented and design-based LIS research.

A scoping literature review of LIS research, from the 1960s onward, was conducted, assessing the themes and trends in understanding the user/participant within the LIS field. It traces LIS research from its early focus on information and relevancy to the “user turn”, to the rise of participatory research, especially design-based, as well as the recent inclusion of Indigenous and decolonial methodologies.

The literature review indicates that despite the reported “user turn”, LIS research often does not include the user as an active and equal participant within research projects.

The findings from this review support the development of alternative design research methodologies in LIS that fully include and involve research participants as full partners – from planning through dissemination of results – and suggests avenues for continuing the development of such design-based research. To that end, it lays the foundations for the introduction of a novel methodology, Action Partnership Research Design (APRD).

Businesses are increasingly vulnerable and exposed to physical climate change risks, which can cascade through local, national and international supply chains. Currently, few methodologies can capture how physical risks impact businesses via the supply chains, yet outside the business literature, methodologies such as sustainability assessments can assess cascading impacts.

Adopting a scoping review framework by Arksey and O'Malley (2005) and the PRISMA extension for scoping reviews (PRISMA-ScR), this paper reviews 27 articles that assess climate risk in supply chains.

The literature on supply chain risks of climate change using quantitative techniques is limited. Our review confirms that no research adopts sustainability assessment methods to assess climate risk at a business-level.

Alongside the need to quantify physical risks to businesses is the growing awareness that climate change impacts traverse global supply chains. We review the state of the literature on methodological approaches and identify the opportunities for researchers to use sustainability assessment methods to assess climate risk in the supply chains of an individual business.

The purpose of this paper is to investigate the potential of NFTs in revolutionizing innovation management and information systems. Innovations done by firms are blatantly used by other firms to develop cheap knock-off. This leads to huge economic loses to the firm investing in research and development activities. Firms are in need of trusted, immutable and verifiable means of storing information which cannot be used by others, even if publically available without their consent. Non-fungible tokens (NFTs) appear to be one such solution to this problem that has recently attracted a lot of investor interest. Using NFTs the information is tokenized and is stored in a secure manner.

Through this scoping review, the authors investigate the influence of NFTs towards the innovation management from the dual aspects of management and information systems. This scoping review is underpinned by the five-stage framework by Arksey and O’Malley. The five stages of Arksey and O’Malley’s framework were used in this analysis to classify the literature through five stages of identifying the initial research questions; locating relevant studies; study selection; charting the data; and compiling, summarizing and reporting the results.

This study suggests that NFTs on the blockchain have significant potential to revolutionize innovation management and information systems. Theoretical frameworks used in investigating the role of digital tokens in blockchain management are mainly based on contracts, diversity theory, portfolio theory and faking likelihood theory. The study reveals gaps in the literature, particularly in the under-researched areas of behavioural psychology and social psychology theories. The appropriate regulation and regulation authority for different types of digital tokens are required. The study also presents archetypes that represent patterns in the current landscape of blockchain tokens, which have significant potential for future research and practical applications.

This study is unique in its approach to assessing the future of NFTs in the field of innovation and information management. While many existing reviews have focused on describing the progress and development of NFTs in the past, this study takes a forward-looking perspective and projects the future potential of NFTs. This innovative approach allows for a deeper understanding of the potential impact of NFTs in various fields such as entrepreneurship, innovation management and tokenomics. Therefore, this study contributes to the literature on NFTs by providing insights and recommendations for future research and practical applications.

The paper addresses the following research question: how do decision-makers use heuristics in their international business (IB) environment? Whereas, the literature has focused on entrepreneurial companies, here contrasting approaches to learning and using heuristics in international marketing (IM) decisions are examined and discussed.

The paper aims to address a gap in the study of micro-foundations of internationalization, exploiting research from other disciplinary fields. It combines a multidisciplinary literature review and longitudinal case studies to illustrate different approaches in learning and using heuristics by international marketers.

International marketers can adopt “closed” heuristics that are consolidated and consistently followed, or “open” heuristics, which are constantly being adapted and learned. Established multinationals learn heuristics in international marketing decision-making, following both “closed” and “open” models.

This paper offers an original contribution by presenting different approaches not yet examined in the literature, focusing on how international marketers make decisions through learning and using heuristic rules. The focus is on established exporters, in contrast to the literature that has largely paid attention to the effectiveness of heuristics in new entrepreneurial firms.

There remains a critical issue in sport management scholarship in that the field lacks a well-defined framework for delineating practical implications in research. This research aims to answer the following research questions: (1) What types of practical implications can be identified in sport management research? (2) How can sport management research frame the practical implications of the study in a way that is both theoretically sound and useful for practitioners?

Through a scoping review and within the lens of Jaworski (2011)'s framework for managerial relevance, the study examined 427 articles from European Sport Management Quarterly, Journal of Sport Management and Sport Management Review published between 2000 and 2020.

This study presents a five-pronged framework that identifies target managers, organizational tasks, time horizons, philosophical impact and desired outcomes. Furthermore, the current research offers suggestions for how to present managerial implications in sport management research.

The findings shed light on the managerial relevance of the recent sport management body of work, developing an important framework for practical implications for the field to reflect and incorporate into future studies. With a theoretical understanding of how to frame the practical implications of sport management research, the gap between academia and industry can continue to narrow, and the relevance to the industry may be more pertinent than ever before.