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This research examines the relationship between the timeliness in announcing the discovery of a data breach and consumer trust in an e-commerce company, as well as later trust-rebuilding efforts taken by the company to compensate users impacted by the breach.

A survey experiment was used to examine the effect of both trust-reducing events (announced data breaches) and trust-enhancing events (provision of identity theft protection and credit monitoring) on consumer trust. The timeliness of the breach announcement by an e-commerce company was manipulated between two randomly assigned groups of subjects; one group viewed an announcement of the breach immediately upon its discovery, and the other viewed an announcement made two months after the breach was discovered. Consumer trust was measured before the breach, after the breach was announced, and finally, after the announcement of data protection.

The results suggest that companies that delay a data breach announcement are likely to suffer a larger drop in consumer trust than those that immediately disclose the data breach. The results also suggest that trust can be repaired by providing data protection. However, even after providing identity theft protection and credit monitoring, companies that fail to promptly disclose a breach have lower repaired trust than companies that promptly disclose.

This study contributes to the literature on e-commerce trust by examining how a company's forthrightness in reporting a data breach impacts user trust at the time of the disclosure of the data breach and after subsequent efforts to repair trust.

This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

This study aims to provide a nuanced understanding of the relationship between task-technology fit and employee innovative behavior, as well as the role of creative self-expectations.

Hierarchical regression analysis was used to test the proposed multilevel model on a sample of 407 employees working in Chinese companies.

Task-technology fit stimulates employee innovative behavior through the regulation of creative self-expectations and positive emotions. When creative self-expectations is low, the promoting effect of task-technology fit on innovative behavior is enhanced. However, when creative self-expectations is too high, this effect is reversed due to employees’ preference for challenging and complex work.

In the process of enterprise digital transformation, managers should not only focus on the alignment between employees' skills and individual task expectations, but also pay attention to employees' emotions and individual trait differences, to enhance the likelihood of innovative behavior occurrence and achieve successful enterprise digital transformation.

This study enriches the research on task-technology fit and provides recommendations for organizations to achieve digital transformation.

Therapeutic landscapes can be beneficial for patients recovering from cognitive and behavioural impairments. The therapeutic garden in the Royal Talbot rehabilitation centre (RTRC) located in Kew, Melbourne is a precedent for its nature design outdoor spaces and horticultural therapy (HT) program for patients with cognitive impairments due to brain and spinal cord injuries. There have been no studies into the physical design of the RTRC therapeutic garden.

This case study unveils the critical design themes, and dominant physical elements of the RTRC therapeutic garden through site observation and analysis over the course of two months, a semi-structured interview with a key staff, and graphical representations using integrated photography and collaborative digital tools of AutoCAD and Adobe Photoshop.

Seven critical design themes are identified for the RTRC garden: (1) space layout and organization, (2) physical and visual access, (3) pathway and facility, (4) multisensory vegetation, (5) amenity, wayfinding and seasonal interest, (6) cognitive stimulation, (7) utility and HT. Qualitative and quantitative data analysed in visual and descriptive format reveal multisensory vegetation, amenity, wayfinding and seasonal interest, and utility and HT are the top three most pivotal critical design themes in the RTRC therapeutic garden.

The findings of this case study can be used to impart knowledge about the design of therapeutic landscape settings for cognitive impairments to design professionals and the public.

There is no case study has been conducted for this precedent of therapeutic garden in the Royal Talbot rehabilitation centre that targets for cognitive impairment patients. With the increasing awareness in medical and healthcare environments, this case study would help to inject mutual understanding, generate knowledge and design awareness among design professionals and public, and to cultivate more good quality healthcare settings.

This paper aims to investigate the relationship between academia and society focusing on how technical universities perform Third Mission (TM) to promote knowledge outside the academic environment producing multiple benefits.

This investigation is performed through the conceptual approach. The theoretical background of the TM is explored through scientific literature review. It analyses a selected pool of experiences focused on Environmental and Sustainable Education (ESE). The study identifies significant aspects of two specific case studies, designed and implemented by the authors.

Outcomes show opportunities and limitations in the application of ESE on behalf of technical academia. The study suggests solutions, precautions and systemic changes to promote ESE for childhood as TM activity in technical engineering academia. These recommendations can be useful for policymakers to set academic goals and plan the strategic management of teaching, research and TM.

The paper focuses on the role of technical engineering universities and criticalities faced by academics to foster and perform ESE. Future perspectives aim to create new opportunities to strengthen the social impact of scientific and technical research by building bridges with childhood education.

The recent Covid-19 crisis has exposed the limitations of inventory leanness (i.e. keeping fewer inventories than expected), leading its followers to question whether it is the end of inventory leanness. This study aims to answer that question from a financial perspective.

This study considers 2019, 2020 and 2021 as the pre-, during- and post-Covid periods, respectively, and compares the financial performance and risks of firms that followed a lean inventory strategy (lean firms) to those that do not (non-lean firms). The sample is drawn from manufacturing firms in the USA, and the data are analyzed using univariate tools (such as a t-test) and multivariate regressions.

The results show that the financial performance of lean firms was better than that of non-lean firms under normal operating conditions in 2019, which continued to sustain during the crisis and post-crisis operating conditions in 2020 and 2021, respectively. Lean firms were also less risky than non-lean firms, except for in 2020, where they were equally risky.

A financial perspective suggests that managers of lean firms who might be thinking of changing over to a non-lean or more conservative strategy in the post-Covid era in relation to their firms' level of inventories do not need to do so unless otherwise required.

This is the very first study that shows the implications of inventory leanness for firms across three operating conditions: pre-crisis (normal business condition), crisis (abnormal business condition) and post-crisis (sub-normal business condition).

The purpose of this paper is to evaluate the perceptions of young agricultural entrepreneurs (agripreneurs, as a neologism, from now on), to understand what they consider as determinants in achieving entrepreneurial success in accordance with their type of farming.

This study uses primary data collected through a questionnaire, among 222 young agripreneurs who are active in lowland, semi-mountainous and mountainous regions of western Greece.

The approach used provided a clear evidence that perceived characteristics, such as internal funding and level of education/training, have a significant relationship with the perception of young agripreneurs’ success (YAS). Also, the perception of young agripreneurs for success varies by the type of farming. Crop production agripreneurs have a significantly higher need for participation in Producer Groups than in livestock production ones. Alternatively, gender, presents a significant relationship only with livestock production agripreneurs’ success.

The results of this study could help to design appropriate policy instruments and at the same time, promote and foster entrepreneurship on the one hand and provide suggestions for young agripreneurs to create sustainable new ventures on the other hand.

This study is original and valuable in the sense that provides the practical implications for understanding the entrepreneurial success and sustainability in a very critical segment of the agricultural sector.

Machine learning (ML) analytical tools are increasingly being considered as an alternative quantitative methodology in management research. This paper proposes a new approach for uncovering the antecedents behind product and product–service innovation (PSI).

The ML approach is novel in the field of innovation antecedents at the country level. A sample of the Equatorian National Survey on Technology and Innovation, consisting of more than 6,000 firms, is used to rank the antecedents of innovation.

The analysis reveals that the antecedents of product and PSI are distinct, yet rooted in the principles of open innovation and competitive priorities.

The analysis is based on a sample of Equatorian firms with the objective of showing how ML techniques are suitable for testing the antecedents of innovation in any other context.

The novel ML approach, in contrast to traditional quantitative analysis of the topic, can consider the full set of antecedent interactions to each of the innovations analyzed.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

Although organizations are investing heavily in digital transformation (DT) of the sales function, implementation and exploitation at the sales force level are ongoing challenges. As sales managers serve as conduits of influence between top management and the sales force, the success of strategic initiatives, such as DT, hinges heavily on leveraging their influence to promote change adoption at the sales force level. Accordingly, this research is guided by the research question: how can sales organizations secure the buy-in of sales managers and induce their championing behaviors directed toward the sales force?. The purpose of this paper is to investigate how organizational and psychological resources influence sales managers' DT change champion through their change readiness.

Construing DT in sales as an organizational change that creates contextual job demands, the theoretical framework offers several hypotheses linking organizational and personal resources with sales managers’ change readiness and championing behaviors. The perceived impact of change is included as a moderating variable. Using data from a sample of 176 business-to-business sales managers, the hypotheses are tested using partial least squares structural equation modeling.

The authors demonstrate that two change-related organizational resources (change communication and change mobilization) and a personal psychological resource (psychological capital) facilitate sales managers’ emotional and cognitive change readiness, which, in turn, enhances their championing behaviors toward DT initiatives. Further, the authors find that perceived change impact augments the effects of organizational and psychological resources on change readiness, thus highlighting the importance of effective positioning of the outcomes of change.

This study provides practitioners with actionable guidance on securing the buy-in of sales managers for change initiatives such as DT. Specifically, communication and mobilization are critical inducements. Managers who score high on psychological capital can be targeted as change agents. Further, the impact of change needs to be framed positively, as the resultant perceptions magnify the effects of organizational resources.

While prior research has examined salespeople’s response to change, very little is known about the antecedents of change readiness and championing behavior among sales managers. Based on the results, the authors identify theoretical and managerial implications as well as future research directions.