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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

This study aims to examine the factors that influence the relationship between sustainability and financial performance (FP) of the European listed companies.

This study analyzed data from 795 companies in 21 European countries by applying linear mixed-effects multilevel regressions, a two steps system generalized method of moments and quantile regression models to uncover the links between sustainability and FP.

The past four decades have witnessed abundant research to determine the relationship between corporate sustainability and FP. Thus, conducting further research in 2023 could be seen as “reinventing the wheel.” Yet, earlier research considered firms as isolated entities with sustainability and FP being dependent only on that firm’s actions. By contrast, with the help of network governance theory, this study shows that a firm’s sustainability and FP depend on an interplay among interorganizational actors, such as institutional qualities, macroeconomic factors and an embrace of sustainability. Here, large firms play an essential role. Three significant findings are drawn. First, sustainability performance has a significant impact on FP in the European context. Second, the institutional quality (IQ) of the rule of law and control of corruption plays a crucial role in enhancing sustainability and FP, and finally the interaction of IQ and economic growth helps to increase companies’ market value (Tobin’s Q). The consistent and empirically robust findings offer key lessons to policymakers and practitioners on the interplay among multiple actors in corporate sustainability and FP.

A synergetic multifaced relationship between governmental institutions and corporations is inevitable for ensuring sustainable development. The degree of intimacy in the relationship, of course, will be determined by the macroeconomic environment.

In this research, this study theoretically and empirically identified that corporate sustainability and FP are not solely dependent on corporate operation. Rather, it is transformed, modified and shaped through an interaction of multiple actors’ trajectories in the macro business environment.

The aim of the study is to examine the influence of remuneration committee (RC) characteristics, namely separation, size, independence, meetings, and female directors, on firm performance (FP) by using return on assets (ROA), return on equity (ROE) and earnings per shares (EPS). The study covers all firms being listed in Bahrain Bourse for two years which are 2020 and 2021. The results of the study show that having more directors in RC would significantly increase firm performance “ROE and EPS.” Further, having more females in RC would significantly increase firm performance “ROA.” In addition, having separate RC would significantly decrease firm performance “ROA and EPS.” Moreover, the independence of directors in RC and its frequent meetings has no significant impact on the firm’s performance. The results show that there is a need to re-evaluate the role of the RC and strengthen its effectiveness, as some of the variables examined by this study have an insignificant impact on a firm’s performance. Further, there is a need to allocate additional efforts and policies in developing corporate governance and RCs as well.

This study aims to explore the use of a double diamond design method to engage the industry in a sector-wide response to the issues of food waste as constructed by consumers. This particular design method is achieved by an exploration of a collective intelligence-participatory design (CIPD) project to engage industry participants in understanding and responding to consumers’ perceptions of the role of packaging in reducing food waste.

Using the UK Design Council’s double diamond design method as a guiding conceptual principle, the project recruited industry participants from medium to large food businesses across various food categories. Two scoping workshops with industry were held prior to the initiation of a 12-stage project (n = 57), and then two industry workshops were held (n = 4 and 14). Eighty participants completed an online qualitative survey, and 23 industry participants took part in a Think Tank Sprint Series. The Think Tanks used participatory design approaches to understand barriers and opportunities for change within food industry sub-sectors and test the feasibility and acceptability of package designs to reduce consumer waste.

For CIPD to work for complex problems involving industry, it is vital that stakeholders across macro- and micro-subsystems are involved and that adequate time is allowed to address that complexity. Using both the right tools for engagement and the involvement of the right mix of representatives across various sectors of industry is critical to reducing blame shift. The process of divergence and convergence allowed clear insight into the long-term multi-pronged approach needed for the complex problem.

Participatory design has been useful within various behaviour change settings. This paper has demonstrated the application of the double diamond model in a social marketing setting, adding value to an industry-wide project that included government, peak bodies, manufacturing and production and retailers.

The purpose of this paper is to determine if there is a link between corporate shareholder value creation and economic growth. The first objective of this paper is to determine which specific shareholder value measurement best explains shareholder value creation for a particular industry. The next objective of the study is to establish, for each of nine different categories of firms examined, a set of value drivers that are unique and significant in expressing shareholder value for that particular category of firms. Lastly, the relationship between shareholder value creation and economic growth is tested.

To quantify and measure value creation, the paper investigates the various value creation measurements that are being applied. The next step is to ascertain whether various industries have different value creation measures that best explain value creation for the respective industries. Then, the value drivers of these specific value creation measures can be determined and their relationship with economic growth tested.

The results of this study indicate that each industry does have a specific shareholder value creation measurement that best explains shareholder value creation for that industry; for example, for five of the nine categories (industries) that were analyzed, market value added was found to be the best shareholder value creation measurement, but for capital-intensive firms and manufacturing firms, the Qratio is the best measure, while for the food and beverage industry, the market to book ratio was found to be a better measure of shareholder value creation than other measures tested. It was further found that an increase in corporate shareholder value creation is to the detriment of economic growth.

The contribution of the present study is its determination of a unique shareholder value creation measurement for particular industries. In addition, a specific set of variables per industry that create shareholder value is identified. Lastly, the important link between shareholder value creation and economic growth is exposed.

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in the banking industry, it is vital to understand the effect of IC on financial performance. This study aims to investigate the effect of IC on return on equity (ROE), with a unique emphasis on the moderating role of board attributes. Previous studies have overlooked this moderating role.

The study sample consists of 17 banks and a panel data set spanning 2016–2021, extracted from annual reports. Antel Pulic’s value-added intellectual coefficient (VAIC) model is used to compute IC. To analyze the data, a generalized least squares analysis is conducted. The robustness of the analysis is ensured by using the two-stage least squares (2SLS) econometric technique.

The findings indicate that both the VAIC and human capital efficiency (HCE) have a significant impact on the ROE of banks. In terms of moderation, it is observed that board size (BS) exerts a negative effect on the association between VAIC, HCE, structural capital efficiency and ROE. Additionally, BS positively compounds the connection between capital employed efficiency and ROE. Similarly, the presence of independent directors (IND) significantly moderates the effects of VAIC and its components on the ROE of banks in Pakistan.

Banks should focus on the HCE for a higher ROE. Moreover, banks ought to prioritize appointing more independent directors in the boardroom for effective utilization of IC and greater ROE.

The findings of the study, which analyzed data from Pakistan’s banking sector, are original and provide additional insights into the literature on IC and board attributes.

The aim of this study is first, to investigate the relative effect of user-generated content (UGC) and firm-generated content (FGC) on online brand advocacy, and second, to examine the mediation effect of customer engagement and the moderation effect of brand familiarity in the relationship between UGC and FGC and online brand advocacy. The differential impact of UGC and FGC on consumer behavior has yet to receive sufficient academic attention among hospitality scholars.

Based on social learning theory, cognitive consistency theory and schema theory, this study established an integrated research framework to explain the relationship between the constructs of the study. This study adopts a scenario-based experimental design in two separate studies within contexts to examine the proposed hypotheses.

The results revealed that UGC is a stronger predictor of online brand advocacy than FGC. A mediation analysis supported that the effect of digital content marketing types on online brand advocacy occurs because of customer engagement. Further, when the brand was familiar, participants showed a higher level of online brand advocacy than when they were exposed to FGC (vs. unfamiliar brand), whereas the effect of familiar and unfamiliar brands on online brand advocacy remains slightly close to each other when the participants were exposed to UGC. Brand familiarity positively enhanced participants’ engagement when they were exposed to UGC. Further, customer engagement is only a significant mediator when the brand is unfamiliar.

This paper presents significant managerial implications for hospitality companies about how they can effectively enhance brand advocacy in the online medium.

This research provides a novel contribution by examining the differential impact of UGC and FGC on online brand advocacy as well as uncovering the underlying mechanism of how and under what conditions user- and firm-generated content promotes online brand advocacy in the hospitality context.

Transformational leadership (TFL) has been suggested to create positive changes in employees with the goal of developing them into leaders. The authors integrate this well-established leadership style with recent research on idiosyncratic deals (i-deals). The authors suggest TFL as a predictor of task and development-based i-deals, and propose i-deals as a mediating mechanism linking TFL to employee outcomes (job satisfaction, job stress and manager-rated performance).

The authors used a time-lagged research design, and collected four waves of data from 140 employees and 78 leaders.

TFL was found to be an important predictor of i-deals. I-deals predicted job satisfaction and job stress; and it mediated the relationship between TFL and these two employee outcomes. Yet, i-deals were not associated with employee performance and did not mediate the relationship.

First, it shows that transformational leaders who consider employees' unique skills and support their professional growth are more likely to grant personalized arrangements. Second, drawing from social exchange theory, it illustrates that i-deals may act as a linkage between TFL and employee outcomes. The paper bridges leadership and i-deals literature to identify key leverage points through which leaders can enhance employee satisfaction, well-being and performance.

The study analysed the influence of organizational justice on the duty orientation of employees in the mining sector of Ghana. Also, it examined the mediating role of supervisor-provided resources in the relationship between organizational justice and duty orientation.

The study obtained data through a self-administered questionnaire from 291 employees of a mining firm. The data were analysed and interpreted in light of the hypotheses using the partial least squares structural equation modelling technique.

The findings revealed that organizational justice had a significant positive relationship with duty orientation and supervisor-provided resources. The results again established that supervisor-provided resources had a significant positive relationship with duty orientation. The study finally documented that supervisor-provided resources partially mediate the relationship between organizational justice and duty orientation.

We recommended that the management of the mining companies devote resources to developing organizational justice policies based on fairness in resource allocation, clear roles, employee feedback and effective information dissemination. Furthermore, supervisors should place priority on acquiring and dispensing resources as employees demonstrate their willingness to improve duty orientation.

The study contributes to knowledge in a novel research area. It adds to empirical evidence by highlighting the possible variables that may influence employees to engage in duty orientation.

本研究擬分析於迦納的採礦部門裏,組織公平感對僱員職責導向的影響;研究亦擬探討主管提供的資源,如何在組織公平感與職責導向間的關係上起著中介角色。

研究人員透過一間採礦公司291名僱員自我測試的問卷,取得研究所需的數據,繼而以偏最小平方結構方程式模式分析法,進行數據分析,並按照研究的假設,對數據進行闡釋的工作。

研究結果顯示,組織公平感與職責導向和主管提供的資源之間存在顯著的正向關係;研究結果亦確定了主管提供的資源與職責導向之間存在顯著的正向關係。最後,研究結果證明了主管提供的資源,會一定程度調節組織公平感與職責導向之間的關係。

我們建議採礦企業的管理層應根據資源的公平分配、明確的角色、僱員的回饋和有效的信息傳播,把資源專用於發展組織公平感的政策上;而且,當僱員展示他們願意改善職責導向時,主管應把獲取資源,並加以發放列為優先事項。

本研究在一個新穎的研究領域裏,幫助我們增進知識;研究透過強調影響僱員參與職責導向的可能變數,增加有關的經驗證據。

The purpose of this paper is to examine the relationship between servant leadership, employee innovative behavior and knowledge employee performance in knowledge-based firms.

A quantitative approach was used to conduct the present study. The respondents were sampled from knowledge-based firms in Iran. Overall, 726 knowledge employees in 121 firms were selected using convenience sampling. A confirmatory factor analysis was conducted to ascertain the validity and reliability of the observed items, and a structural equation model was employed for testing the hypotheses.

In the studied firms, servant leadership has a significant effect on employee innovative behavior. Moreover, the findings of this study show that firms that enhance their employees’ innovative behavior have higher knowledge employee performance.

The study was conducted in knowledge-based firms in Iran. Therefore, our conclusions may not be applicable to other countries. Future studies should be carried out with samples from other contexts.

We found that servant leadership is conducive to employee innovative behaviors, and this effect leads to high knowledge employee performance. Accordingly, knowledge-based firms’ leaders should encourage employees’ innovative behavior through stimulating employee thriving at work, supporting employees’ development and empowering them with decision-making discretion.

This study contributes to advance research on servant leadership literature by linking servant leadership to knowledge employee performance in knowledge-based firms through employee innovative behavior as a mediator.