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This study aims to understand New Zealand sheep farmers’ readiness toward sustainability transition by assessing their intentions of transition and adoption of sustainability tools, with information collection considered to mediate the intention–adoption relationship.

Based on the data collected from a survey of New Zealand sheep farmers in 2021, the empirical analysis was developed to investigate farmers’ perceptions of and attitudes toward readiness to move toward a sustainability transition. Structural equation modeling associated with principal component analysis was used to empirically test the theory of planned behavior constructs.

The results show that pressure from the public and the sheep industry, and the perceived controls of transition drive the intention of sustainability transition; farmers with higher intention of sustainability transition are found to be more likely to adopt sustainability tools. However, there is an attitude–behavior gap, wherein positive attitudes toward sustainability transition may not lead to a higher likelihood of adopting sustainability tools. There is no evidence of the mediating role of information collection on the intention–adoption relationship, while a positive effect was found in information collection on the adoption of sustainability tools.

The empirical evidence indicates that policymakers need to help increase the awareness of sustainable production and help farmers overcome barriers to achieving sustainable production by finding ways to turn intentions into adoption.

Being the first attempt to empirically assess farmers’ readiness toward sustainability transition, the study fills the gap of limited understanding of the link between sustainability transition intention and sustainable tools adoption in sustainability transition.

This paper aims to provide a review of the existing literature available on working capital (WC) and working capital management (WCM).

A systematic literature review (SLR) methodology is used to review 187 articles selected from referred journals, books and international conferences for the period 1980-2017.

This comprehensive review reveals that much of the focus in the existing literature is paid on investigating the empirical relationship between WCM and firm performance. Furthermore, the attention has been paid towards studying the WC practices. The behavioural aspects, qualitative studies, survey studies and systematic theory development have been ignored in most of the prior studies. These areas have a broader scope for future research.

This study is based on literature review and theoretical in nature. Therefore, it does not have any empirical results.

So far, a limited literature review studies have been conducted in WCM perspective. This review provides various emerging trends, which may be considered in future research for providing a deep understanding of WCM.

This is the first time a detailed review of WCM literature has been conducted by using SLR for the period of 1980-2017. This review will be useful for researchers, business policymaker, finance professionals and all other having direct or indirect concerns with WCM study.

This paper aims to investigate the relationship between boardroom gender diversity and intellectual capital (IC) efficiency in China – while the previous literature focuses only on traditional accounting-based performance measures such as return on assets or Tobin’s Q.

A well-developed Arrelano–Bond generalised method of moment (GMM) is applied to account for endogeneity – mainly because of simultaneity and unobserved heterogeneity. Moreover, this study uses an adjusted-value added intellectual coefficient (VAIC) model to measure the IC efficiency of 906 Chinese listed firms for 2010-2014.

The empirical analysis shows a significant relationship between gender diversity and IC efficiency, in static ordinary least square estimation, but this disappears when endogeneity is accounted for using dynamic GMM. This insignificant relationship remains consistent, even when two alternative proxies of gender diversity, i.e. the Blau index and the women dummy, are used.

This study provides some useful insights into the traditional Chinese corporate structure where females cannot use their powers to bring corporate changes in firms. The findings show that gender-related stereotypical attitudes continue to exist in China. The regulators, therefore, should look into strengthening gender related regulations – which are currently non-existent in China.

This is the first study of its kind to investigate the relationship between gender diversity and IC efficiency in China using the A-VAIC model and GMM to mitigate endogeneity.

The purpose of this paper is to examine intellectual capital reporting patterns of New Zealand companies over a longitudinal period, comparing knowledge intensive companies with traditional product-based companies.

Content analysis was used to examine the intellectual capital reporting of five knowledge intensive companies and five traditional product-based companies listed on the New Zealand Stock Exchange during 2004-2010.

The longitudinal study found that although there was an increase in intellectual capital reporting from 2004 to 2010, there was no strong pattern reflecting a marked increase in reporting over the time period. The findings also show that the level of intellectual capital reporting cannot be determined by the type of organisation. Further, the majority of intellectual capital reporting was found to be in discursive form and only a small percentage of reporting conveyed negative news.

The results of this study are limited by the small sample size overall and the small number of companies in both the knowledge intensive and the traditional product-based groups.

The research suggests areas that could be considered by regulatory bodies and policy makers when developing more informed intellectual capital reporting guidelines.

This research provides a basis for further research, debate and action regarding intellectual capital in both academia and practice. Longitudinal intellectual capital reporting research and distinctions between knowledge intensive and traditional product-based companies have seldom been undertaken. Consequently little is known about the changes in intellectual capital reporting over time or the differences in intellectual capital reporting, if any, between type of company.

The purpose of this paper is to reflect on the adoption of mixed methods in voluntary environmental reporting research.

The costs and benefits of mixed methods are outlined, and the use of mixed methods in prior voluntary environmental reporting research is discussed. A reflection of the author's experience and the practical issues of adopting a QUAN→qual sequential mixed methods research design to examine voluntary environmental reporting practices and processes are presented.

Adopting mixed methods research involves costs to the researcher and the research, including the extra time and energy needed to collect, analyse, interpret, integrate and write up the data, and the need to consider potential biases and trade‐offs affecting design choices. However, these costs are outweighed by the opportunity mixed methods research presents to develop greater research skills and provide a fuller and richer picture of voluntary environmental reporting.

The specific costs and benefits of adopting mixed methods research discussed in this paper are primarily limited to research designs involving content analysis and interviews due to the use of these research methods in the focal study and in most prior mixed methods research examining voluntary environmental reporting.

This paper is one of few to reflect on the adoption of mixed methods research to examine voluntary environmental reporting. It highlights to other researchers the research design considerations that should be made, the costs involved (both to the research and the researcher), and the improved contribution to knowledge achievable when adopting mixed methods research over alternative approaches.

The purpose of this paper is to discuss the use of formal environmental management systems (EMSs) in wineries. It reports on the implementation of EMSs amongst New Zealand wineries and explores whether environmental, social, economic and marketing benefits can be gained through the implementation of one or more EMSs.

Wineries which had implemented the Sustainable Winegrowing New Zealand (SWNZ) programme were surveyed in order to evaluate their environmental performance and the benefits they received from implementing the SWNZ programme and any additional EMSs.

This study found that New Zealand wineries experienced improved environmental performance when implementing an EMS but disappointingly achieved few social, economic or marketing benefits. Further, almost half of the SWNZ programme wineries surveyed had also implemented additional EMSs, suggesting that wineries find the SWNZ programme is not sufficiently effective in meeting their environmental needs. Supporting this, the findings suggest that wineries with multiple EMSs have better environmental performance than those with a single EMS.

This paper suggests that NZ winegrowers need to make some improvements or additions to their SWNZ programme in order for it to more fully deliver benefits for wineries and reduce the need for implementation of additional EMSs.

This paper is the first to examine the environmental, social, economic and marketing benefits arising from implementation of one or more EMSs in wineries.

This paper aims to describe the implementation of a blended learning approach in a Stage 2 management accounting course at a university in New Zealand. The paper reports on student participation and engagement in the course and reflects on students’ learning experiences. The blended learning approach was implemented in response to low student attendance and poor preparation for face-to-face tutorial sessions, along with demand from students to be able to access learning resources off-campus.

Data were collected from formal course evaluations, the learning management system and a student focus group, with particular emphasis on three of the online activities introduced – lessons, quizzes and chat rooms.

The study finds that while learners value online activities, they are nevertheless still unwilling to forgo the opportunities which face-to-face contact with both peers and faculty members present. This finding provides support for the continuation of a blended learning approach in the course, as well as its implementation in others.

This paper has several limitations. These include the small sample size and the absence of reflection on the process and outcome(s) of implementation of the blended learning course by the responsible academic. Furthermore, the paper also did not consider the impact of blended learning on students’ soft, or generic, skills. These are topics for future research.

The findings highlight the importance of offering not only a mixture of online activities, but also a blend of face-to-face and online activities.

This study focuses on student participation and engagement in a blended learning accounting course.

This paper aims to review and compare the conventional and Islamic perspectives of working capital management (WCM) to devise the best option of financing for managing working capital (WC) in South Asia. The paper also aims to help the business world for running its operations more smoothly by devising an alternative source of financing especially during crises such as the global financial crisis 2008 and the COVID-19 pandemic.

The divergence approach is used for a critical analysis of existing literature to derive the best possible alternative to the conventional system of financing.

This paper identifies that Islamic financing is an appropriate mode of financing as compared to conventional financing for meeting WC requirements in South Asia. Furthermore, under Islamic financing, the best available alternative way for managing WC needs is the Mudarabah Islamic mode of financing.

This is a theoretical paper and thus does not include empirical results.

This paper provides conventional and Islamic perspectives of WCM. The Islamic banks in South Asia may devise policies to encourage and convenience firms for using Mudarabah mode for meeting their WC needs instead of conventional sources. This paper also identifies that small and medium enterprises may be targeted by Islamic banks in Asian markets for providing funds for their smooth operations especially during a financial crisis when conventional banks refuse to lend. This will help managers to run businesses more efficiently and effectively especially during any kind of financial crisis in the future.

To the best of the author’s knowledge, this is the first study that studies the relationship between WCM and Islamic financing in comparison to conventional financing. Although prior studies identify an alternative to conventional financing as Islamic financing, no one studied while considering the WC as the main variable. This paper informs practitioners and researchers about a “state of the art” Islamic perspective of WCM.