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This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

The main purpose of this study is to provide a comprehensive review and critical insights of the application of fuzzy methods in modeling, assessing and understanding the various aspects of green and sustainable supply chains (SSCs).

The present study conducts a systematic literature review (SLR) and bibliometric analysis of 252 research articles. This study employs various tools such as VOSviewer version 1.6.10, Publish or Perish, Mendeley and Excel that aid in descriptive analysis, bibliometric analysis and network visualization. These tools have been used for performing citation analysis, top authors' analysis, co-occurrence of keywords, cluster and content analysis.

The authors have divided the literature into seven application areas and discussed detailed insights. This study has observed that research in the social sustainability area, including various issues like health and safety, labor rights, discrimination, etc. is scarce. Integration of the Industry 4.0 technologies like blockchain, big data analytics, Internet of Things (IoT) with the sustainable and green supply chain (GSC) is a promising field for future research.

The authors' contribution primarily lies in providing the integrated framework which shows the changing trends in the use of fuzzy methods in the sustainability area classifying and consolidating green and sustainable supply chain management (SSCM) literature in seven major areas where fuzzy methods are predominantly applied. These areas have been obtained after the analysis of clusters and content analysis of the literature presenting key insights from the past and developing the conceptual framework for future research studies.

This study aims to highlight the importance of using attribution theory in metaverse tourism research. The study addresses the lack of clarity regarding the attribution theory’s dimensions (locus, stability, controllability) potential application in the metaverse tourism context.

This study uses a comprehensive exploration of the research gap by searching top-tier journals in Scopus and Web of Science databases about the relevant literature to analyze relevant data to provide a foundation for future transformative research. The study examines the relationship between attribution theory and metaverse tourism and explores how attribution theory can inform the understanding of tourists’ judgments and actions in the metaverse context.

The study shows that attribution theory has the potential to significantly improve the understanding of metaverse tourism by illuminating tourists’ decision-making processes and the factors contributing to those decisions. The study highlights the importance of applying attribution theory to generate more impactful and reliable implications for the tourism industry.

This study is transformative because it provides a foundational understanding of the application of attribution theory in metaverse tourism research. The study is significant because it sheds light on an underexplored area where the theoretical framework is necessary to inform and guide tourism technology research. The study’s originality lies in its contribution to tourism by identifying room for improvement in metaverse tourism research and highlighting the potential benefits of using attribution theory.

本研究通过在Scopus和Web of Science数据库中搜索相关文献的顶级期刊, 对研究空白进行了全面探索, 以分析相关数据, 为未来的变革性研究提供基础。本研究考察了归因理论与元宇宙旅游之间的关系, 并探讨了归因理论如何在元宇宙背景下为理解游客的判断和行为提供信息。

本研究强调了归因理论在元宇宙旅游研究中的重要性。该研究解决了归因理论在元宇宙旅游背景下的潜在应用维度（轨迹、稳定性、可控性）缺乏明确性的问题。

研究表明, 归因理论有可能通过阐明游客的决策过程和促成这些决策的因素, 显著提高对元宇宙旅游的理解。该研究强调了应用归因理论对旅游业产生更具影响力和可靠性的影响的重要性。

本研究具有变革性, 因为它为归因理论在元宇宙旅游研究中的应用提供了基础性的理解。这项研究意义重大, 因为它揭示了一个研究不足的领域。在此领域, 理论框架是为旅游技术研究提供信息和指导所必需的。本研究的独创性在于它对旅游业的贡献, 它确定了元宇宙旅游研究的改进空间, 并强调了利用归因理论的潜在好处。

Este estudio se basa en una exploración exhaustiva de la brecha de investigación mediante la búsqueda de revistas de primer nivel en las bases de datos Scopus y Web of Science sobre la literatura relevante para analizar los datos relevantes con el fin de proporcionar una base para futuras investigaciones transformadoras. El estudio examina la relación entre la teoría de la atribución y el metaverso turístico y explora cómo la teoría de la atribución puede facilitar la comprensión de las evaluaciones y acciones de los turistas en el contexto metaverso.

Este estudio pone de relieve la importancia de utilizar la teoría de la atribución en la investigación turística en metaverso. El estudio aborda la falta de claridad sobre las dimensiones de la teoría de la atribución (lugar de causalidad, estabilidad y, controlabilidad) y su posible aplicación en el contexto del turismo en metaverso.

El estudio muestra que la teoría de la atribución tiene el potencial de mejorar de forma significativa la comprensión del metaverso turístico al esclarecer los procesos de toma de decisiones de los turistas y los factores que contribuyen a dichas decisiones. El estudio destaca la importancia de aplicar la teoría de la atribución para generar implicaciones más impactantes y fiables para la industria turística.

Este estudio es transformador porque proporciona una comprensión fundacional de la aplicación de la teoría de la atribución en la investigación del metaverso turístico. El estudio es significativo porque arroja luz sobre un ámbito poco explorado cuyo marco teórico es necesario para informar y orientar la investigación sobre tecnología turística. La originalidad del estudio radica en su contribución al turismo al identificar las posibilidades de mejora en la investigación del metaverso turístico y destacar los beneficios potenciales de la utilización de la teoría de la atribución.

This study aims to develop a research agenda for the advancement of theory application in practical contexts by presenting a case study of the Engagement in Plastic-free Innovation for Change (EPIC) programme delivered by Plastic Oceans Australasia (POA).

EPIC is a behaviour change programme by POA that aims to reduce single-use plastic (SUP) consumption in workplaces. The study evaluates the programme’s impact on employee perceptions and actual behaviour through pre- and post-programme data collection in two Australian workplaces. Data was gathered via online surveys and waste audits and analysed using SPSS statistics and Excel.

The case study highlights the need for theory application in programme evaluation instruments. Theory was not used in the programme evaluation tool, and theory could not be mapped onto the tool retroactively. The data from the present study showed mixed results. Data from Workplaces 1 and 2 indicated that EPIC successfully improved three out of seven employee perceptions of SUP reduction efforts. However, individual workplace data showed that EPIC only improved one out of seven perceptions in Workplace 1 and three out of seven perceptions in Workplace 2. Surprisingly, Workplace 1 observed a decrease in plastic waste after the programme, while Workplace 2 saw an increase. Without the clear integration of theory, it is difficult to pinpoint areas for improvement. It is, however, posited that COVID-19 restrictions on people attending their workplaces and low survey response rates may have contributed to these unexpected results.

The present study highlights key improvements that can be made to evaluations of voluntary behaviour change programmes. Careful evaluation of behaviour change programmes is key to improving programme effectiveness. Practitioners will find the suggested improvements from this study helpful in developing and refining voluntary behaviour change programme evaluations.

This is one of the first studies to evaluate the impacts of a voluntary behaviour change programme aimed at reducing SUPs in the workplace. It also adds to the limited literature on voluntary behaviour change interventions overall and adds to the movement towards better application of theory in behaviour change interventions.

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

The purpose of this study is to investigate the views of African higher education scholars about effective leadership and if those views reflect a unique, African meaning of leadership.

The study sought to explore the views of African higher education scholars about leadership in general and if those views reflect a unique, African meaning, that does not necessarily fit the widely accepted western theories. Using a researcher-designed questionnaire, higher education faculty and administrators were asked their understanding and beliefs about leadership. Data from quantitative responses were analyzed using descriptive statistics and t-test. In addition, qualitative answers, from one open ended question, were utilized to possibly triangulate with quantitative responses.

This study found that most research participants believe that the widely used western leadership theories are not fully applicable to Africa's context. However, the list of qualities of effective leadership, these participants suggest to be unique to Africa, included mixed attributes from Western, Non-Western and Culture-Neutral theories.

This study has some limitations. First, the data for this study was collected electronically which might have affected the potential responses from those with limited Internet connection or who have not updated their current email addresses. Second, the participants of the study are higher education professionals whose insight about leadership may not necessarily reflect the views of others from different background.

By examining leadership effectiveness in Africa's context, this study adds to the body of literature on the ongoing discussion on the topic of culture and leadership. It is hoped that the findings of the study provide important insights regarding the debate on “western vs non-western” leadership theories.

The universal understanding of leadership and the application of leadership theories across cultures have been an issue of debate for leadership scholars and practitioners around the globe. Many authors argue that the widely used leadership theories are “too western” in value and character (Bass, 1990; Hofstede, 1993; House and Aditya, 1997). This study adds the perspectives of African scholars to the ongoing debate and expands the understanding about leadership across culture.

Family businesses are essential to the global economy but often grapple with family-related issues, especially during succession. This study explores how governance tools like the family protocol (FP) mitigate conflicts by setting standards for family firm management and continuity. Pioneering the use of game theory and adverse selection setups in family business governance, this research uncovers FP determinants.

This research employs game theory and adverse selection setups to delve into the strategic decision-making processes of stakeholders in family firms. The authors break new ground by applying principal–agent theory (PAT) to family business governance structures. This innovative approach uncovers the determinants of the FP, enhancing the authors’ understanding of family firm dynamics.

The authors emphasize the importance of custom governance structures, such as the FP, in managing complex family-business interactions. These structures mitigate conflicts and promote smoother transitions during succession, ensuring family firm continuity. This study identifies key determinants, and these results will aid founders, families and practitioners in achieving smoother transitions, ensuring family firm continuity.

This research pioneers game theory and PAT applications in family business governance, shedding light on the effectiveness of customized governance mechanisms. By identifying FP determinants, the authors contribute to a deeper understanding of family firm dynamics. The findings have practical implications for founders, families, practitioners and consultants, promoting the long-term success and harmony of family firms in the global economy.

With the rise of cryptocurrency and its influence on the financial industry, this paper aims to explore cryptocurrency affordances that lead to approach–avoidance behavioral intentions for non-users (potential) and the intention to continue use for users (actual), drawing upon affordance theory and chasm theory.

The authors collected data from 480 potential and actual users in Germany and used maximum likelihood structural equation modeling (ML-SEM) to analyze it. In particular, the data consisted of 301 cryptocurrency users in Germany\ the authors used ML-SEM to test the post-adoption model. Additionally, logistic regression was utilized to determine the dominant actual usage method (store of value or medium of exchange) for various cryptocurrency coins.

According to the study's results, the perceived value benefits have a positive impact on the behavioral intention of potential users to adopt cryptocurrency, and they influence the intention of actual users to continue using it. However, both perceived volatility and financial risk tolerance are the most crucial factors hindering cryptocurrency adoption, whether in the pre-adoption or the post-adoption stage.

This is the first study to reveal cryptocurrency affordances and examine their effect on behavioral intentions toward cryptocurrency adoption based on the differences between non-users (potential) and users (actual). Furthermore, the authors explore how cryptocurrency holders perceive and invest in different coins (e.g. NFTs), which sheds light on factors such as financial risk tolerance that affect their decision making.

The coordination among the various entities such as the military, government agencies, civilians, non-governmental agencies, and other commercial enterprises is one of the most challenging aspects of managing the humanitarian supply chain. Blockchain technology (BCT) can facilitate coordination, but the cost and other hindrances have limited their application in disaster relief operations. Despite some studies, the existing literature does not provide a nuanced understanding of the application of blockchain technology to improve information alignment and coordination. Motivated by some recent examples where blockchain technology has been used to trace and mobilize resources in the form of funds and materials from the origin to the destination, the authors develop a theoretical model grounded in the contingent resource-based view.

To empirically validate the model and test the research hypotheses, the authors gathered cross-sectional data using a structured pre-tested questionnaire. In this study, the authors gathered our responses from international non-governmental organizations from twenty-four countries. The authors performed the statistical analyses using variance-based structural equation modeling (PLS-SEM) with the help of commercial software (WarpPLS 7.0).

The findings of the study offer some useful implications for theory and practice. The results obtained through statistical analyses suggest that the BCT significantly affects information alignment and coordination. However, contrary to popular beliefs the study suggests that intergroup leadership has no significant moderating effect on the paths joining BCT and information alignment/coordination. Moreover, the authors found that the control variable (interdependence) significantly affects the information alignment and coordination further, which opens the room for further investigation.

The result of the study offers some useful guidance. Firstly, it suggests that humanitarian organizations should invest in BCT to improve information alignment and coordination which is one of the most complex tasks in front of humanitarian organizations. Secondly, intergroup leadership may not have desired influence on the effects of BCT on information alignment/coordination. However, the interdependence of the humanitarian organizations on each other may have a significant influence on the information alignment/coordination.

The study offers some useful implications for theory. For instance, how BCT influences information alignment and coordination was not well understood in the context of humanitarian settings. Hence, this study offers a nuanced understanding of technology-enabled coordination in humanitarian settings.

Organizations experience various issues with the optimum use of data. This study is qualitative research to identify and provide a helpful pattern for increasing the performance of sustainable supply chain management (SSCM).

The statistical population in the qualitative section includes managers and experts in the supply chain (SC) and food production. The data were collected via semi-structured interviews, and data saturation happens after the tenth interview. Then, the data were coded using grounded theory and qualitative research analysis. 384 questionnaires were distributed among employees via random sampling. SmartPLS software is used to investigate and analyze the relationships in the mentioned model through 13 core categories.

The findings indicate that organizational productivity and SC deficiencies are among the effective factors in the SSCM primarily identified by this study. Moreover, the findings propose that industry SC, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technological factors, production and customer are likely to positively impact the SSCM, which have previously been documented by studies.

The model and concepts extracted from the responses of research participants show well that there are reasons and motivations for increasing the performance of SSCM. Also, the designed model shows well that the motives and reasons for turning to this system are satisfied due to its implementation.