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Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices.

The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers.

IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research.

The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB's standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field.

The purpose of the present study is to identify the core cultural aspects perceived by the executives of public, private and foreign banks in India.

Of the 124 responses, 96 usable responses were assessed from middle and lower level managers. Qualitative content analysis and deconstruction method were used to identify the perceived cultural aspects.

Interestingly, managers of Indian banking industry stated that cultural aspects of their banks possess good work and working environment, prefer people, management, experience and promotions in comparison to other factors like policy, bonus, market, commitment, project, etc. It is also noted that cultural aspects of banks prefer learning, training and team working.

Assessment of the perception of managers toward their culture will foster the banks to develop integral subculture and to achieve the long-term organizational goals.

The study analyze the cultural aspects in Indian banking industry qualitatively, based on executives characteristics. This qualitative analysis helps to find out more contemporary and prevailing factors of banks.

Family businesses feature prominently in economies, including the South African wine industry, using websites to convey their family identity. This research paper aims to explore the family identity elements that family wineries use on their websites, their alignment and how these are communicated online.

Based on Gioia’s methodology, a two-pronged approach was used to analyze 113 wineries’ websites’ text using Atlas. ti from an interpretivist perspective.

South African wineries use corporate identity, corporate personality and corporate expression to illustrate their familiness on their websites. It is portrayed through their family name and heritage, supported by their direction, purpose and aspirations, which emerge from the family identity and personality. These are dynamic and expressed through verbal and visual elements. Wineries described their behaviour, relevant competencies and passion as personality traits. Sustainability was considered an integral part of their brand promise, closely related to their family identity and personality, reflecting their family-oriented philosophy. These findings highlight the integration that exists among these components.

Theoretically, this study proposes a family business brand identity framework emphasising the centrality of familiness to its identity, personality and expression. Using websites to illustrate this familiness is emphasised with the recommendation that family businesses leverage this unique attribute in their identity to communicate their authenticity.

This study contributes to understanding what family wineries communicate on their websites, specifically by examining the elements necessary to create a family business brand based on the interrelationship between family identity, personality and expression with familiness at its core, resulting in a proposed family business brand identity framework.

Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control systems (MCSs) as the drivers of organisational change, this paper aims to explore their role as determinants of resilience in the public sector. The paper attempts to open the black box of organisational functioning focusing on one complex component.

This paper adopted a qualitative approach for this longitudinal case study. This paper used a mix of primary and secondary sources in terms of direct observation, semi-structured interviews and internal document analysis. This paper used a framework drawing on Barbera et al. (2017) and management control’s constraining and facilitating concepts to explore how anticipatory and coping capacities of resilience are supported and reinforced by MCSs.

Findings suggest that MCSs support adaptive behaviour and assist decision-making by providing knowledge and ready-to-use answers to cope with external shocks. However, this is found in case of the adoption of facilitating MCSs, which empower managers and employees and are based on stewardship roles. In such a context, MCSs played an essential role in shaping anticipatory and coping capacities. At the same time, financial shocks fostered the investment in MCSs, cyclically strengthening or developing new anticipatory and coping capacities.

To the best of the authors’ knowledge, this paper is one of the first attempting to identify how facilitating MCSs, as a driver of organisational change, can make an organisation more resilient. It shows how resilience capacities are generated and strengthened via MCSs.

Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR.

A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC.

The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously.

Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance.

This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

Since the outbreak of the Covid-19 pandemic, many restaurants and catering businesses have introduced or improved online food ordering and delivery services (OFODSs). This study aims to identify service quality expectations about OFODSs, to examine their content and to suggest management strategies to meet these expectations.

Adopting a qualitative method, four focus groups were conducted amongst Italian users of OFODSs.

The results reveal three dimensions of expectations, each comprising two categories that can be set along a continuum: (1) basicness of expectations (ranging from implicit to explicit), (2) accuracy of expectations (ranging from fuzzy to precise) and (3) attainability of expectations (ranging from realistic to unrealistic). Content may refer to technical, social, economic, legal and technological aspects. To meet customer expectations, the following strategies are suggested: customer reassurance, flexibility, continuous improvement, customer education, adaptation to customers' requirements and monitoring of exceptions.

This study provides specific activities in which restaurants and catering businesses could invest to enact the management strategies that emerged from the analysis.

This paper proposes a new classification of expectations and framework for improving OFODS quality by managing customer expectations.

The purpose of this paper is to analyze if the sport trajectory could be an impact factor in leadership development.

A qualitative research method has been adopted by conducting 17 in-depth, semi-structured interviews. The data were analyzed with the program Open Code (4.03).

The findings of this study revealed that the interviewed managers perceived that their sport trajectory has had an important influence in the development of their leadership. This influence is determined by four factors: (1) sport profile, (2) sport referents, (3) competences, values and abilities and (4) experiences from different sport roles played during their lifespan.

The research is based on interviews with a small sample of managers. In order to develop the research further, a more extensive sample is required.

The paper is unique as it examines the impact of the sport trajectory as an impact factor in leadership development.

The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated reporting framework (IIRF) and aims to overcome criticisms related to its focus on investors and the abandonment of sustainability.

The paper develops a modified IIRF based on an in-depth analysis of the IR and ST literature. The framework was then applied to a non-profit health-care organisation to verify its theoretical assumptions.

The modified IIRF was conceived as a ready-to-use tool. By applying it to a business case, it was validated with respect to whether and how it could help achieve better and more stakeholder-oriented reporting. The findings enabled us to validate the use of the tool not only for reporting but also for the self-assessment of organisations with respect to embedding ST.

The modified IIRF was implemented only in one case, and further implementations are needed to comprehensively identify its strengths and weaknesses, both in for-profit and non-profit organisations.

The revised IIRF represents an updated tool for reporting and disclosing the value created by an organisation for itself and for its stakeholders including the external entities affected by the impacts engendered by the organisation. In this way, the IIRF can give visibility to all value created and the value creation process, including sustainability matters. This allows integrated thinking processes to be incorporated accordingly, supporting better management.

This paper suggests three adjustments to improve the IIRF’s ability to incorporate ST as a theoretical foundation. The adjusted IIRF is a ready to-use-tool specifically highlighting what value or values an organisation delivers (its outcomes), for whom (its stakeholders) and how (its specific business processes) within a business model effectively connecting them. From this point of view, it fits the rising stream about the evolution of the sustainability reporting fostered jointly by the international integrated reporting council and sustainability accounting standard board, and by the European Union.

This paper aims to study the extent of use of artificial intelligence (AI) in the modern organization; to comprehend the changing nature of future jobs in the context of application of AI; and to study the impact of AI on the economy of the country with special reference to the job market. Given the critical scenario of labor intensive Indian economy, the paper intends to show how AI shall affect rather coexist with human intelligence or labor.

The research on implementation of AI in different industries and its effect on job market are at a nascent stage. There is a dearth of literature. Hence, this study followed a qualitative approach to have a better understanding of the research questions as Bhattacherjee (2012) confirms that employing an interpretive paradigm (qualitative analysis as the analysis of data, e.g. data from interview transcripts) is the more productive way to study social order and that it is achieved through “subjective interpretation of participants involved, such as by interviewing different participants and reconciling differences among their responses using their own subjective perspectives”. Sample selection: The selection technique utilized is purposive sampling. The respondents in this research are the general managers and HRs from different companies. A total of 14 senior professionals from various sectors were approached for the interview out of which seven people gave their consent to take interview. Seven senior HR professionals, mainly general managers and HRs from various sectors viz. oil and gas sector, manufacturing, healthcare, construction, media, power and energy and retail were interviewed to understand how they are using AI in their respective fields. Inclusion Criteria: (1) Generally, the people covered under the research are from the decision-making level of their companies so they are in a position to give strategic perspective as well as day to day implication of implementation of AI. (2) Respondents have adequate knowledge of the respective industry to which they belong. (3) Respondents have reasonable industry of dealing with Human Resource Management and national economy as a whole assessment tool and its administration procedures. A narrative approach was adopted to have a better understanding of the research questions and comprehend their views regarding implementation of AI in their respective companies. A semi structured open ended interview was administered to steer the discussion around the research questions. The respondents were interviewed over the phone and each respondent shared their stories. Analysis of data: The narrations were then transcribed by online transcriber website otter.ai.com. The common keywords as prescribed by the website are as: AI, strategy, learning and implementation. The extracts of the discussions are noted in the next segment of the paper. As and when required this research also used secondary data from the journals, literature available in the websites to understand the implementation of AI globally.

A country where the government itself admits 90% of its workforce belongs to informal sector and conspicuously exits a multi-faceted stark digital divide (Huberman, 2001; DiMaggio et al., 2001; Guillen, 2006; Servon, 2002) wherein gap of digital divide is significant between the rural and urban India (Dasgupta et al., 2002; Nath, 2001; Singh, 2007; Mahajan, 2003; Dutta, 2003) talking of educating, applying and implementing AI seems to be “ a distant dream” but an “ambiguous ambition ”

Prior to implementation of AI that India has to ensure, the basic hygiene factors of informal sector labor force like social security, 2008, low wages and lack of legal protection, unpaid overtime and occupational health problems, poor bargaining power, working without leave under coercion, child care issues and health ailments(for which mere legislation or statutarization is just a formality executed than taking real action) to take the majority of Indian workforce to attain the motivational factor to acquire the knowledge and skill of AI and to implement it.

The AI and its adoption are still at their embryonic stage in Indian companies. With the adoption of such sophisticated technology, in one side, the organizations are dreaming of efficiency, higher productivity and better organizational performance whereas on the other side requirement of changing skill sets and decreasing manpower, creating fear among the mass, which results in hard resistance against the implementation process of AI. On the other hand, lack of expertise and high cost of adoption is also hindering AI to implement in the organizations. The adoption and implementation stage of AI vary from organization to organizations, as well as functions to functions. While the marketing departments of several organizations are using advanced level of AI, there, the HR departments are using AI at the very initial stage. But it is evident from the above discussions that adoption of AI in business functions is inevitable and only it is a matter of time. With the COVID-19 pandemic this has become the utmost necessity for many organizations, particularly who works across the globe. HR partners of the businesses are also adopting AI at a fast pace to do away with the mundane works and deliver efficient services to the stakeholders. It is understood from the discourse that the prerequisite for a successful implementation of AI across the industries throughout the country, needs a concerted effort from industries, academia and government.

The answer lies in Keynesian economics. The central tenet of which is government intervention rather investment to stabilize and progress the economy by way of spreading Internet connectivity, basic literacy and computer literacy, then only truly AI can be effective in a greater scale.

A study on application of artificial intelligence in the pandemic era from a wider perspective, this work is an empirical investigation into the benefits and limitations of artificial intelligence for human potential and labour -intensive pandemic ridden Indian economy.

Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.

Large datasets were collected over time, combining both quantitative and qualitative elements. The data were gathered from a two-wave survey in 2010 (966 respondents) and 2015 (672 respondents), conducted among scholars performing teaching- and research-oriented tasks in three Finnish universities.

The analysis showed statistically significant changes over time in the ways that the respondents were positioned in three major groups influenced by different institutional logics. This study contributes to the international debate on institutional change in universities by showing that in Finnish universities, emerging business logics and existing professional logics can co-exist and be blended among a growing group of academics. The analysis of qualitative open-ended answers suggests that performance measurement systems have led to changes in institutional logic, which have influenced the scholars participating in institutional work at the microlevel in academia.

While most scholars remain critical of performance measurement systems in universities, the fact that many academics are adapting to performance measurement systems highlights significant changes that are generally occurring in academia.

While most extant studies have focused on field- and organizational-level analyses, this study focuses on understanding how the adoption of performance measurement systems affects institutional logic and institutional work at the microlevel. Moreover, the study's cross-sectional research setting increases society's understanding of institutional evolution in academia.