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This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

Supply chain (SC) professionals and their competence play a key role in creating value and competitive advantage for companies. A considerable amount of this competence is developed at work, but little is known about how this takes place. Drawing on constructivist learning theory, the authors investigate how SC professionals develop their competence at work.

The study takes off from a theoretical framework of workplace learning mechanisms, followed by a series of in-depth interviews with an expertise panel of profoundly competent and experienced SC professionals.

The results provide detailed insights into the learning process of SC professionals. The key findings show that SC professionals use a wide range of learning mechanisms throughout their careers, and that the contribution and complexity of these mechanisms differ and change dynamically with seniority. The findings also show that learning mechanisms should not be viewed as isolated phenomena, but closely related to every-day SCM work as well as learning attitude.

By conceptualizing learning as a process, and congregating the fragmented literature into a framework of workplace learning mechanisms, this research provides a theoretical reference point for future studies. The empirical findings bring a new level of detailed knowledge on how SC professionals learn at work.

The results can assist SC professionals, HR managers and academic program leaders in their quest to develop competence in the field of SCM.

This paper makes a unique contribution to the human aspects of SCM literature by presenting the first study that investigates in depth the crucial but complex process of how workplace learning takes place for SC professionals in practice.

This study aims to ascertain the intentions of risk managers to use artificial intelligence in performing their tasks by examining the factors affecting their motivation.

The study employs an integrated theoretical framework that merges the third version of the technology acceptance model 3 (TAM3) and the unified theory of acceptance and use of technology (UTAUT) based on the application of the structural equation model with partial least squares structural equation modeling (PLS-SEM) estimation on data gathered through a Likert-based questionnaire disseminated among Italian risk managers. The survey reached 782 people working as risk professionals, but only 208 provided full responses. The final response rate was 26.59%.

The findings show that social influence, perception of external control and risk perception are the main predictors of risk professionals' intention to use artificial intelligence. Moreover, performance expectancy (PE) and effort expectancy (EE) of risk professionals in relation to technology implementation and use also appear to be reasonably reliable predictors.

Thus, the study offers a precious contribution to the debate on the impact of automation and disruptive technologies in the risk management domain. It complements extant studies by tapping into cultural issues surrounding risk management and focuses on the mostly overlooked dimension of individuals.

Yet, thanks to its quite novel theoretical approach; it also extends the field of studies on artificial intelligence acceptance by offering fresh insights into the perceptions of risk professionals and valuable practical and policymaking implications.

This study focuses on the triadic multilevel psychic distance (MPD) between the firm, target market and bridge-maker and its consequences for firm internationalization. Specifically, it spotlights the triadic psychic distance between firms, the levels of psychic distance in the target market (country and business) and the bridge-maker. Therefore, this study examines the triadic MPD among these three entities and its impact on firm internationalization.

This study uses qualitative and case study research approaches. It is based on 8 case companies and 24 internationalization cases. Secondary data were collected, and interviews with bridge-makers and industry experts were conducted.

The study found that MPD appeared in the triad. The MPD between firms and markets is related to country-specific differences and business difficulties. The MPD between the firm and the bridge-maker is based on the latter’s lack of knowledge vis-à-vis bridging the firm’s MPD. Finally, the MPD between bridge-makers and the market is based on the former’s lack of knowledge of the home country’s business difficulties.

This is the first study to develop and adopt a triadic multilevel psychic distance conceptualization that provides evidence for and sheds light on the triadic MPD and its effect on firm internationalization. This study identifies the reasons behind triadic MPD in connection to firm internationalization. Notably, firm internationalization is interdependent on the triadic MPD setting between the firm, bridge-maker and target market. It has theoretical value and contributes to the recent advancement in the understanding of MPD in international marketing literature.

The purpose of this paper is to analyse the moderating role of psychological empowerment on the relationships between authentic leadership and innovative work behaviour, as well as transformational leadership and innovative work behaviour.

We have applied the mixed-method research on the selected case study. The quantitative field study was conducted on a sample of 126 employees in a multinational technological company. A series of paired sample t-tests were followed by a hierarchical regression analysis to test the hypotheses. The qualitative study consists of a content analysis of in-depth semi-structured interviews with four leaders.

The research provides further confirmation of the positive relationship between leadership and innovative work behaviour. Specifically, the results showed that psychological empowerment moderates the relationship between leadership (authentic as well as transformational leadership) and innovative work behaviour.

This paper contributed to leadership and innovation literature and provided insights in studying the boundary conditions on the relationship between authentic leadership, as well as transformational leadership, in stimulating innovative work behaviour through the moderating role of psychological empowerment. The added value is expanded by introducing the comparison of the two leadership theories.

This study aims to measure the degree of innovation of micro and small industrial companies in the West and Southwest metropolitan regions of the city of São Paulo, through a survey with 203 firms in the metallurgy sector.

The research had a quantitative and descriptive focus and used as methodology the validated and international approach known as Innovation Radar.

The degree of innovation in these micro and small companies is low; thus, the authors could not characterize them as systemic innovators. Most of them are little innovative, although some were classified as occasional innovators. The dimensions organization, processes, presence, supply chain and added value were the least developed.

To carry out similar studies in other Brazilian regions, to compare results and draw new conclusions, or even check if the degree of innovation present in micro-firms of these regions would not be even lower; to monitor the evolution of companies through a longitudinal study, to detect improvements in the degree of innovation; and to conduct a qualitative research that can deepen questions on the results of our study, such as the reasons why this type of company does not adopt innovative practices, or even the real suitability of the Innovation Radar model for micro and small enterprises (MSEs). We observed that some dimensions proved to be too sophisticated for these companies, such as R&D investments and the adoption of technological advances.

The study shows that the degree of innovation measured by the Innovation Radar is a useful and initial measure to check an innovative attitude in micro and small companies. It can also drive the actions that should be prioritized to stimulate the culture of innovation in SME. However, it does not allow to answer why this type of organization does not adopt innovative practices as a management attitude. Regarding its contribution, the authors expect that the paper may bring an awareness of managers and owners of micro and small companies for the need to foster innovative practices that can help increase the competitiveness and survival of this type of organization.

In Brazil, despite the fact that MSEs represent 98 per cent of the existing companies, and are mainly responsible for job creation, their leaders have a low concern for innovative practices.

The study contributes to identify the degree of innovation of these firms, which comprise a representative and strategic segment of the city’s economy, by checking to what extent an innovative attitude is effectively present in this sector. The theoretical contribution of this study regards the appropriateness of mechanisms or methodologies created to measure the degree of innovation in large organizations. Dimensions such as technological platform, brand, innovative ambience, degree of organization or systematization of processes, which are frequently considered for companies in general, and especially for large ones, are not sufficient or, instead, too sophisticated to allow an effective measurement of the degree of innovation in MSE. Thus, this study provides information for designing more effective ways to evaluate the degree of innovation that take into account MSE’s specificities, which can be considered innovation efforts, such as simple process improvements, professional development of teams, and actions to seize ideas and opportunities, among others.

This study examines the case of an initial training, called “Dojo”, invented and implemented at a production site in the Czech Republic. It clarifies the initial training program implementation process and offers a conceptual framework for cooperative management of subsidiary activities at the site and firm.

This study conducts an in-depth analysis of qualitative data from the Czech production site over a five-year period. The theoretical base is the theorization and labeling phase of management innovation (MI), the final phase of which legitimizes a new management practice. Interview data, archival data, pictures and financial data are used for the analysis.

To legitimize the Dojo in the operational flow controlled by the site and firm, the Czech production site acquires validation of the Dojo from employees and board members of the Japanese and European headquarters, helping the site build trustful relationships with them. Training programs, process standardization and skills standardization of the workers offer benefits to the trainees, production site and firm.

The authors offer theoretical insights into MI at the subsidiary-level, which past studies have not differentiated at the firm-level. The authors also provide details of the implementation and management of initial training for newly hired blue-collar workers at the production site. The findings complement related literature on human resource management and operational management.

No systematic review has previously been dedicated to comprehensively investigate predictors of well-being and ill-being in working contexts. Empirical studies have vastly associated well-being as the result of autonomous motivation and basic psychological needs satisfaction, while frustration results in ill-being. The purpose of this study is to integrate the variables identified in empirical studies associated with the occurrence of the phenomena, individual/organizational features and consequences associated with workers' well-being/ill-being.

This systematic review includes 44 empirical studies published up to February 2021. Findings are summarized based on quantitative analysis of the evidence.

Results reinforce the role of self-determined motivation and needs satisfaction in promoting well-being, while amotivation and needs frustration led to ill-being. Besides, they indicate that ill-being can both lead to negative consequences and diminish positive work outcomes. Findings also revealed that: integrated motivation does not seem to be empirically distinct from intrinsic and identified motivation in promoting well-being; introjected motivated behaviors may be less harmful to psychological health than externally oriented ones; the relationship between external motivation and well-being/ill-being requires prospective investigations; and amotivation seems to have a detrimental effect in workers' psychological health.

Results provide practical information for HRM practitioners to design work environments and practices that promote employees' psychological health.

An unprecedented framework that aggregates empirical findings regarding the antecedents, predictors and consequences of ill-being/well-being in working contexts is presented.

The purpose of this paper is to understand the theoretical discussion of effectuation since the seminal paper in 2001 and to propose an agenda for future studies.

Systematic literature review and content analysis of 71 papers.

Most papers performed a replication of the concepts empirically, and few studies proposed to understand theoretical aspects of effectuation, among them, some authors presented theoretical advances to improve the approach and others participated in an ongoing debate that shows there is no consensus on whether the approach is theory or if considered, appears to be under construction at a rudimentary level or being questioned.

The method requires authors to make choices, so the database used and the criteria defined for searching papers that were analyzed are the main limitations of this research.

The authors suggest that researchers, teachers and practitioners use effectuation analytically and reflectively.

The authors present and analyze the current theoretical debate on effectuation. Results suggest the need for new discussions about the concepts, as well as new theoretical efforts of the researchers to analyze the potentialities and limitations of this approach.

Among empirical and applied research, with replications of the concepts of effectuation, this research contributes to a theoretical discussion based on a systematic literature review, seeking to bring new reflections about this approach. Additionally, the authors present an agenda of theoretical gaps for the development of future research.