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This project aims to optimise a secondary agricultural company’s reporting and data lifecycle by providing self-help business intelligence at an optimal price point for all business users.

A design for Lean Six Sigma approach utilising the define, measure analyse, design and verify methodology was utilised to design a new reporting and data product lifecycle.

The study found that this approach allowed a very structured delivery of a complex program. The various tools used assisted greatly in delivering results while balancing the needs of the team.

This study demonstrates how improving data analysis and enhanced intelligence reporting in agribusinesses enable better decision making and thus improves efficiencies so that the agribusiness can leverage the learnings.

Improving data analysis increases efficiency and reduces agrifood food wastage thus improving sustainability and environmental impacts.

This paper proposes creating a standardised approach to deploying Six Sigma methodology to correct both the data provisioning lifecycle and the subsequent business intelligence reporting lifecycle. It is the first study to look at process optimisation across the agricultural industry’s entire data and business intelligence lifecycle.

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at face value, this paper treats them as an object of study, asking what conditions have fueled them. In the case of organizational sociology, there are indications of a connection between rising levels of discontent and community building: self-identified organizational sociologists have progressively withdrawn from general debates in the discipline and turned their attention to organization studies, which, they suspect, has seen dramatic levels of growth at their expense. Organization studies, on the other hand, are still haunted by “a Faustian bargain”: leaning heavily on the authority of the social sciences, business school faculty were able to facilitate the emergence of a scholarly field of practice dedicated to the study of organizations, which they control. However, in doing so, they also set organization studies on a path of continued dependence on knowledge produced elsewhere: notably, by university disciplines such as sociology.

Organizations are affected top-down by the overarching societies and bottom-up by foundational face-to-face encounters: societies provide norms, values, laws, institutions, beliefs, markets, political structures, and knowledge bases. What happens within organizations is done by people interacting with other people, arguing, discussing, convincing each other when preparing and making decisions. Organizations operate within social environments that leave their – however indirect – imprint on what is going on within organizations. This article argues that organizational sociology can benefit from an integrated theoretical framework that accounts for the embeddedness of organizations within the micro- and macro-levels of social order. The argument is developed in two main points: First, this article introduces the multilevel framework provided by Niklas Luhmann’s systems theory to demonstrate how organizations are shaped by the functionally differentiated macro-structure of society. Organizations follow and reproduce the operational logics of societal domains such as the political system, the economy, science, law, religion, etc. Second, this paper demonstrates how organizations are shaped by micro-level dynamics of face-to-face interactions. Face-to-face encounters form a social reality of its own kind that restricts and resists the formalization of organizational processes. Here, this article draws on Erving Goffman’s and Randall Collins’ work on interaction rituals, emotions, and solidarity, which is inspired by Durkheimian micro-sociology. At the end, this article brings together all the elements into one general account of organizations within the context of their macro- and micro-structural social environments. This account can yield a deeper and more sociological understanding of organizational behavior.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

ORCID is well recognised as a Persistent Identifier (PID) amongst the global academic community. The international literature is generally extremely positive towards this development. A minority of vociferous critics however have continued to dispute its benefits. Particular concerns have been noted around the potential for ORCID to be used as a tool for evaluation and surveillance by University management structures. This research sought to critically evaluate in-depth perceptions of ORCID in the Technological University (TU) sector in Ireland.

This study involved ten semi-structured interviews with academics and five with librarians in the TU sector. Reflexive thematic analysis informed by Heideggerian hermeneutic phenomenological principles was used to explore transcribed interview data.

The results demonstrate a clear difference in perceptions concerning ORCID, with library staff being very positive and uncritical, even arguing for mandatory adoption. Although some academics were using ORCID IDs in a performative manner, most were suspicious of, or resigned to their use. Concerns about ORCID ranged across various issues including employer surveillance, a lack of institutional autonomy and its inappropriateness for the sector. It is argued that academics in the TU sector have so far not had an opportunity to fully explore and articulate their vision for the future. In its current form ORCID represents a foreign, imposed and inappropriate tool that may facilitate willing or unwilling inclusion in the inequitable and crude “game” of global university league tables.

The paper offers an in-depth and critical analysis of ORCID adoption in Ireland based on perceptions amongst two stakeholder groups: academics and librarians.

When CEOs are publicly weighing in on sociopolitical debates, this is known as CEO activism. The steadily growing number of such statements made in recent years has been subject to a flourishing academic debate. This field offers first profound findings from observational studies. However, the discussion of CEO activism lacks a thorough theoretical grounding, such as a shared concept accounting for the heterogeneity of sociopolitical incidents. Thus, the aim of this paper is to provide an archetypal framework for CEO activism.

The authors used a multiple case study approach on 145 activism cases stated by CEOs and found seven distinct statement archetypes.

The study identifies four main structural design elements accounting for the heterogeneity of activism, i.e. the addressed meta-category of the statement, the targeted outcome, the used tonality and the orientation of the CEOs’ positions. Further, the authors found seven distinguishable archetypes of CEO activism statements: “Climate Alerts”, “Economy Visions”, “Political Comments”, “Self-reflections and Social Concerns”, “Tech Designs”, “Unclouded Evaluations” and “Descriptive Explanations”.

This typology classifies the heterogeneity of CEO activism. It will enable the analysis of interrelationships, mechanisms and motivations on a differentiated level and raise the comprehensibility of research-results.

The framework supports executives in understanding the heterogeneity of CEO activism and to analyse personality-fits.

To the authors’ knowledge, this marks the first conceptualisation of activism developed cross-thematically. The work supports further theory-building on CEO activism.

There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.

This study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.

Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.

The study is limited to 63 countries limiting the generalizability of the findings.

This study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.

New ventures often encounter legitimation challenges due to their liability of newness and foreignness. This particularly applies to the legitimacy beyond the local entrepreneurial ecosystem (EE). The present study examines how new ventures’ local legitimacy influences legitimacy diffusion beyond the local EEs. It considers both the direct relationship between new venture local legitimacy and its diffusion beyond the EE and the moderating effects of legitimacy brokerage and network activities on this relationship.

A hierarchical multiple linear regression is employed to test a series of hypotheses using the data of 228 Finnish firms which was collected with an online survey.

Firms that garner active local legitimacy have a greater chance to diffuse that legitimacy beyond an existing ecosystem. Results also reveal that network activities and legitimacy brokerage enhance (positively moderate) the association between (passive and active) local legitimacy and its diffusion.

The present study contributes to and extends the literature at the intersection of new venture legitimacy and legitimacy diffusion beyond the existing EE – an aspect which has not been sufficiently studied.

With the growing entrepreneurial enthusiasm surrounding blockchain, there has been a notable surge in academic discussions regarding the business implications of integrating this technology into the agri-food industry. This trend is expected to persist and evolve in the future. Hence, there is a need to organize and consolidate the existing knowledge, discern prevailing trends and articulate a comprehensive roadmap for guiding future research endeavors in this domain.

We combine bibliometric network analyses with a detailed systematic review of the related management literature published between 2008 and 2022.

Our results indicate that debate has clustered around the operations management domain, with a dominance of practice-oriented topics. Most of the literature has been published in top-tier journals, with a recent opening toward empirical research and conceptualization efforts. Both signs show that scholars have acknowledged the prominence of the construct and started to theorize about it. Eventually, the analysis provides a conceptual map, unveils the trends emerging in the received studies and yields conclusions that are helpful to scholars engaging with digital tools in traditional industries.

Our approach blends quantitative analysis with a comprehensive and systematic overview, providing a complementary viewpoint on the topic.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.