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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.

This chapter focuses on Responsible Research and Innovation (RRI) as a new approach for academic institutions, such as universities and Universities of Applied Sciences (UASs) as organizations based on empirical evidence. A University of Applied Sciences in Switzerland was selected as a case. An analysis of the organization's most representative documents, extensive interviews with employees having expertise in the different RRI keys (public engagement, gender equality/diversity, science education, open access, ethics) and Anticipation, Inclusiveness, Reflexivity, Responsiveness (AIRR) dimensions, as well as a focus group produced interesting insights regarding the discourse and institutionalization of the RRI approach in the organization. Furthermore, the drivers, barriers, best practices, and monitoring of each of the RRI keys and AIRR dimensions were further described. The findings suggest that RRI could be a helpful policy framework at a time that universities are going through a systemic change.

Previous studies have shown how the nature of businesses and the strategies pursued by their owners are affected by the personality traits of their owners. These personality traits can be formed in the early stages of life due to experiences and the surrounding context, where religion is a particularly important aspect of this context. This study aims to explore how religion affects entrepreneurial activities through the personality traits created.

This study uses interviews with 43 Muslim entrepreneurs in Scotland to examine the role played by religion. This ensures that the national institutional context is kept consistent but also allows an in-depth examination of relationships, which are likely to be interlinked and recursive.

The traits created influence the nature of the entrepreneurial activities undertaken with the potential to harm and support the entrepreneurial endeavours. It is the combination of personality traits that are formed which have the greatest effect. As such, it is found that Muslim entrepreneurs display less openness and creativity associated with new ideas, but this does not reflect risk aversion rather hard work in itself is valued, and patience combined with an external locus of control mean entrepreneurial behaviours are not altered to boost poorly performing business activities.

For Muslim entrepreneurs in Scotland, their traits explain why growth may not be a foremost consideration of these entrepreneurs rather they may value hard work and meeting the ideals of formal and informal institutions associated with religion. For those seeking to support minority groups through the promotion of entrepreneurship, either they must seek to overcome these ingrained traits or alter support to complement the different objectives held by Muslim entrepreneurs.

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

Counter-hedonic entertainment, characterized by evoking negative emotions in consumers, has emerged as one of the most popular and profitable forms of entertainment in Western countries. However, this entertainment type is not as popular in China as in Western countries. This study examines whether the free trial of counter-hedonic entertainment can promote the consumption of such entertainment and explores the moderating effect of contextual factors on this relationship.

This study investigates the promotional effectiveness of the free trial strategy on counter-hedonic entertainment through a quasi-experiment involving the broadcasting of a large-scale free counter-hedonic program. This study has analyzed the counter-hedonic consumption data from 31 major cities in China and employed econometric modeling to test the hypotheses.

Results show that the free trial of counter-hedonic entertainment can promote the sales of entertainment with similar categories. The follow-up moderation analyses show that the positive effect is amplified on days with less sunlight and for consumers with abundant (vs scarce) financial resources, thereby providing evidence to support the underlying drivers of the positive effect – the need for arousal and confidence frame. Meanwhile, the free trial of counter-hedonic entertainment also has a long-term effect after airing.

Based on existing research on consumers’ counter-hedonic consumption motivation, this study confirms the effectiveness and boundary conditions of the free trial strategy in promoting counter-hedonic entertainment consumption for the first time. The results also offer actionable insights for counter-hedonic entertainment marketers and practitioners.

British Prime Minister, Rishi Sunak, recently introduced a “whole life order” sentence in response to sexually motivated or sadistic homicide offences (Gov.uk, 2023). Effectively, this condemns the recipient to the remainder of their life in incarceration and renders rehabilitative interventions redundant. The purpose of this paper is to explore the literature pertaining to public pedagogy, definitions and convictions, and rehabilitative interventions – all in relation to those considered to have committed sexuallymotivated or sadistic murders, with emphasis on the implications of such.

Through this commentary, this paper explores the following points in line with existing literature: (a) public knowledge of the criminal justice system and those who have committed homicide offences, (b) the manner of defining and convicting sexually motivated and sadistic murders and (c) current access to rehabilitation intervention programmes.

This paper closes by recommending future research initiatives to deliver forensic-specific education for the general public as well as qualitative studies into the discourse around retribution to enable a conjunction between public concern and academic underpinning. Wider implications concerning public understandings, convictions, rehabilitations and politics are discussed.

To the best of the authors’ knowledge, this is the first paper that explores the practical and theoretical implications of imposing a whole life order on those charged with sadistic or sexual-motivated murders.

Our chapter explores the impacts of genderwashing practices within Hockey Canada (HC), a national organization that governs major and minor hockey leagues in Canada. A 2018 case involving allegations of sexual assault by members of the U20 junior men's hockey team acted as a catalyst to expose HC's organizational practice of silencing victims and covering up bad behavior. Through the application of media content analysis, we argue that HC's responses to the case (financial settlements, Nondisclosure Agreements, and a new educational and training program) reflect genderwashing practices and exemplify a superficial attempt to address sexual violence within the organization. What results is a culture of silence, poor leadership, and the normalization of violence within HC. Our chapter contributes to the genderwashing literature, through the development and application of genderwashing as a conceptual framework that can be applied to responses to allegations of sexual assault.

Widespread news coverage, politicised debate and social media commentary have given prominence to COVID-19 as an unparalleled threat to global health and mortality, intensifying panic and insecurity worldwide. In response, the endorsement and amplification of false claims about the pandemic has proliferated, in many cases, by public figures in the online ‘wellness’ realm. Using COVID-19 as a case study, this chapter interrogates observed connections between digital wellness cultures and informational disorders in times of crisis. The authors discuss the bourgeois liberal-individualist ideals that increasingly underpin much of this communication, exemplified through the co-option of social justice rhetoric and narratives of the ‘persecuted hero’. The authors also recognise the growing number of wellness influencers openly resisting pandemic-related mis/disinformation, and note the forms of anti-individualist, mutual care demonstrated in these ‘debunking’ efforts. The authors argue that these practices reflect a form of networked solidarity – enacted alongside a discursive distancing from individualist modes of thinking – that can be understood by applying a social ecological framework for understanding ‘resilience’.

Although the outcomes arising from firms’ interaction with policymakers is a developed theme, family firms’ political credentials and lobbying remain unexplored. To ignite this discourse, the extent to which these factors influence family firms’ tax experience and perception of corruption obstacles is estimated, as well as the impact on sales performance.

Cross-sectional data from Turkish family firms are examined by a structural equation model. The sample is comprised of 588 family firms spanning 12 regions.

The paths revealed that family firms’ political credentials do not inherently yield a positive tax experience. Rather, membership of a business association provides a medium to engage in lobbying activity. In turn, this leads to a more positive tax experience but also a greater exposure to corruption. Likewise, informed lobbying increases sales performance while corruption has the reverse effect.

The significant influences of political credentials and lobbying make a novel contribution to organisational field theory. Practically, the study appeals to family firms seeking to ease their tax experience while increasing sales and bypassing corruption.