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This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms.

Applying a stakeholder agency-theoretical framework, the author differentiates between three categories of AC variables: presence; composition; and resources, incentives and diligence.

The author finds that AC composition, (non)financial reporting and audit quality are dominant in the literature review. Other inputs or outputs are either too low in amount or yielded heterogeneous results, hindering clear tendencies. However, there are indications that financial expertise is positively related to financial reporting and audit quality, in line with agency theory and European regulatory assumptions.

In the discussion of potential future research, the author emphasizes, among others, the need for the recognition of innovative and sustainable AC variables, inclusion of moderator and especially mediator variables and reaction to endogeneity concerns by advanced regression models.

As the European Commission currently discusses extended regulations on AC duties and composition, this literature review highlights the huge impact of financial expertise on financial reporting and audit quality. In view of the increased monitoring duties of sustainability reporting, both business practices and regulatory bodies should increase the sustainability expertise of ACs.

This analysis makes useful contributions to prior research by focusing on attributes of AC and their impact on firms’ outputs in the European capital market, based on a differentiation between mandatory one-tier/two-tier systems and the choice model. The findings support the promotion of European evidence-based regulations, such as the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive.

Organisations have over time adopted conservative, structured and controlled processes to manage and achieve goals set with their stakeholders. Contrary to that, an environment of disruption has emerged, that being a faster, less predictable and less certain environment than the previous fifty or more years. This environmental difference has emerged due to the interconnectivity of trade formed out of globalisation, technology, internet and social media. The historical organisational decision models and structures are perhaps too slow and conservative for a faster less certain new age. Whilst pandemic was considered but one disruption to consider for the new age, more guidance is required for those leading and managing organisations through the current specific Covid-19 pandemic, into the pending recovery and beyond.

Whilst wide-scale jobs may be lost in this new future, new opportunities for entrepreneurs, creativity and skills will likely emerge. This article will research how disruption, pandemic in particular, is changing leadership and management practices. Additionally, this article recognises that many of the organisational structures and processes of today were originally designed over thirty to forty years ago, so may no longer be appropriate. The design aspects or organisations, decision models and dealing with stakeholders will likely need to change in a pandemic, so this paper will recommend new and modified ways for organisations to operate. This research will offer a theoretical solution to assist management and leaders adjust their business and decision models in a pandemic. The past operating organisational models may lack the creativity and flexibility necessary for a world that has locked down, works from home or have closed without notice at once. Leading and managing is so different in a pandemic, especially when so much has changed so quickly, so this article will contribute by recommending new organisational principles to work to.

This paper aims to provide a discussion on the interface and interactions between data, analytical techniques and impactful research in humanitarian health supply chains. New techniques for data capturing, processing and analytics, such as big data, blockchain technology and artificial intelligence, are increasingly put forward as potential “game changers” in the humanitarian field. Yet while they have potential to improve data analytics in the future, larger data sets and quantification per se are no “silver bullet” for complex and wicked problems in humanitarian health settings. Humanitarian health supply chains provide health care and medical aid to the most vulnerable in development and disaster relief settings alike. Unlike commercial supply chains, they often lack resources and long-term collaborations to enable learning from the past and to improve further.

Based on a combination of the authors’ research experience, interactions with practitioners throughout projects and academic literature, the authors consider the interface between data and analytical techniques and highlight some of the challenges inherent to humanitarian health settings. The authors apply a systems approach to represent the multiple factors and interactions between data, analytical techniques and collaboration in impactful research.

Based on this representation, the authors discuss relevant debates and suggest directions for future research to increase the impact of data analytics and collaborations in fostering sustainable solutions.

This study distinguishes itself and contributes by bringing the interface and interactions between data, analytical techniques and impactful research together in a systems approach, emphasizing the interconnectedness.

This study aims to explain the value of using critical realist case research in supply chain management (SCM). While positivist case research focuses on generalizable law-like rules, and interpretivist research explores social meaning, critical realist case research seeks to make objective explanations that are bound by the case context. This study demonstrates how a critical realist synthesis of causal reasoning and contextual complexity allows for stronger theorizing in SCM.

This study highlights the possibilities of conducting critical realist case research in SCM by investigating philosophical perspectives in existing literature.

Based on existing literature, this study identifies which parts of contemporary SCM research will benefit from the critical realist perspective. This study also contends that supply chain scholars can use critical realist case research to develop new types of contextualized middle-range theories.

This study proposes to complement the qualitative SCM toolbox with critical realist case research to further refine the development of novel theories. This will benefit not only researchers but also managers, as it opens the doors to new and inspiring research.

This study takes an important step toward establishing critical realist case studies as a key methodology in SCM. While other scholars have introduced critical realism as a paradigmatic approach in SCM, to the best of the authors’ knowledge, this is the first article that develops a qualitative critical realist case research approach.

The matter of interest is the reporting and disclosure of intellectual capital (IC) in the global “knowledge economy” era. The aim of the paper is twofold: to verify the level of disclosure of IC through the non-financial statements (NFSs) published by public companies and to identify the main firm-specific factors that explain the propensity to disclose.

Based on the 27 components of IC, a scoring system is designed to measure the level of disclosure of IC by 47 listed Italian companies. Content analysis (CA) is performed on the NFSs these companies published in 2020, to measure each company's so-called intellectual capital disclosure index (ICDI). A regression analysis is then applied to relate the ICDI scores to some firm-specific variables to determine their relevance and influence on the level of disclosure.

Although the NFS was not designed specifically for IC, the results of the analyses show an overall barely satisfactory ability of the NFS to give certain information on IC. Furthermore, the propensity to disclose IC appears significantly related to some firm characteristics considered here, such as capitalization, profitability, productivity, intangibility and financial structure.

The analysis relates to a representative but limited sample that does not allow for sectoral or time-series analyses. Extending the companies and years under observation would allow the results to be validated with broader and more in-depth analysis.

This paper provides exploratory but interesting evidence about the relationships between IC disclosure (ICD), firm characteristics and market capitalization. Despite several previous studies on the disclosure of IC, no analyses were found that focused on the information capacity of the NFS. Also, to the authors' knowledge, relatively few researchers have considered a set of financial ratios that include capital structure indices.

This paper aims to investigate how and when visual referents in brand visual aesthetics (i.e. colours, shapes, patterns and materials) serve as design applications that enable consumer diasporic identity.

This paper uses an innovative methodology that triangulates 58 in-depth interviews with diasporic consumers, 9 interviews with brand managers and designers and a visual analysis of brands (food retailer, spices and nuts, skincare, hair and cosmetics, ice cream and wine) to provide a view of the phenomenon from multiple perspectives.

This study illustrates how and when particular applications and compositions of product and design referents support diasporic identity for Middle Eastern consumers living outside the Middle East. Specifically, it illustrates how the design applications of harmonising (applying separate ancestral homeland and culture of living product and design referents simultaneously), homaging (departing from the culture of living product and design referents with a subtle tribute to ancestral homeland culture) and heritaging (departing from the ancestral homeland culture product and design referents with slight updates to a culture of living style) can enable diasporic identity in particular social situations.

Although applied to the Middle Eastern diaspora, this research opens up interesting avenues for future research that assesses diasporic consumers’ responses to brands seeking to use visual design to engage with this market. Moreover, future research should explore these design applications in relation to issues of cultural appreciation and appropriation.

The hybrid design compositions identified in this study can provide brand managers with practical tools for navigating the design process when targeting a diasporic segment. The design applications and their consequences are discussed while visually demonstrating how they can be crafted.

While previous research mainly focused on how consumption from the ancestral homeland occurred, to the best of the authors’ knowledge, this study is the first to examine how hybrid design compositions that combine a diaspora’s ancestral homeland culture and their culture of living simultaneously and to varying degrees resonate with diasporic consumers.

This study aims to explore brand meaning from a consumer perspective, identifying tangible attributes and intangible associations and their arrangement in brand meaning frameworks. Previous literature has focused on brand meaning flowing from intangible associations, and new insights are offered into the tangible attributes’ contribution to brand meaning.

A phenomenological approach was adopted, and meanings were gathered from lived experiences with consumers of local food brands. Quasi-ethnographic methods were used, including accompanied shopping trips to food fairs and local farm shops, kitchen visits and in-depth interviews in and around the county of Dorset in the south-west of England.

The findings demonstrate that tangible attributes have sensorial and functional brand meanings and are mentally processed. Both hierarchical and flatter patterned approaches are present when connecting attributes and associations. The hierarchical approach reflects both short and long laddering approaches; the flatter alternative offers an interwoven, patterned presentation.

This is a small in-depth study of local food brands, and the findings cannot be generalised across other brand categories.

Local food brand practitioners can promote relevant sensorial (e.g. taste) and functional (e.g. animal welfare) attributes. These can be woven into appropriate intangible associations, creating producer stories to be communicated through their websites and social media campaigns.

A revised brand meaning theoretical framework updates previous approaches and develops brand meaning theory. The study demonstrates that tangible attributes have meaning and hierarchical connections across tangible attributes, and intangible associations should not always be assumed. An additional patterned approach is present that weaves attributes and associations in a holistic, non-hierarchical way.

This article explores whether six broad categories of activities undertaken by Canadian business scholars’ academics: publications record, citations record, teaching load, administrative load, consulting activities, and knowledge spillovers transfer, are complementary, substitute, or independent, as well as the conditions under which complementarities, substitution and independence among these activities are likely to occur.

A multivariate probit model is estimated to take into account that business scholars have to consider simultaneously whether or not to undertake many different academic activities. Metrics from Google Scholar of scholars from 35 Canadian business schools, augmented by a survey data on factors explaining the productivity and impact performances of these faculty members, are used to explain the heterogeneities between the determinants of these activities.

Overall, the results reveal that there are complementarities between publications and citations, publications and knowledge spillovers transfer, citations and consulting, and between consulting and knowledge spillovers transfer. The results also suggest that there are substitution effects between publications and teaching, publications and administrative load, citations and teaching load, and teaching load and administrative load. Moreover, results show that public and private funding, business schools’ reputation, scholar’s relational resources, and business school size are among the most influential variables on the scholar’s portfolio of activities.

This study considers simultaneously the scholar’s whole portfolio of activities. Moreover, the determinants considered in this study to explain scholars’ engagement in different activities reconcile two conflicting perspectives: (1) the traditional self-managed approach of academics, and (2) the outcomes-focused approach of university management.

This study aims to know the tactician role of financial technology (FinTech) in the field of accounting and auditing through contextualized systematic literature review by using bibliometric analysis.

The qualitative bibliometric analysis includes studies from 2017 to 2021 using the Scopus and Web of Science databases, which yielded 277 published papers with the keywords, FinTech accounting and auditing. The contextualized systematic literature review greatly helped in clarifying the content within each cluster.

The study identified the tactician role of fintech primarily in the accounting and auditing professional field. Fintech is still in its inception, with continual development and implementation taking place especially, in the auditing field. The findings also confirm that FinTech can produce a confluence between various research areas, including accounting, auditing, business finance, economics, management and business field.

The study describes the tactician role of FinTech and its huge possibility for future study in the accounting and auditing field among professionals, academics and regulators.

This study be able to help accounting professionals, policymakers and government regulators to establish policy development, as this research emphasizes the tactician role of FinTech in the accounting and auditing field.

FinTech in accounting and auditing might add to the existing field of FinTech in the IR4.0 era that give benefits to different players such as policymakers, governments, researchers, FinTech entrepreneurs and practicing professionals.

To the best of the author’s knowledge, little focus has been given about FinTech in the accounting and auditing field using bibliometric analysis. The insights of systematic literature review provide researchers on FinTech among practicing professionals and offer opportunities for further scientific endeavours.

Digital servitization concerns how manufacturers utilize digital technologies to enhance their provision of services. Although digital servitization requires that manufacturers possess new capabilities, in contrast to strategic (or dynamic) capabilities, little is known about how they develop the required operational capabilities. The paper investigates the mechanisms for developing operational capabilities in digital servitization.

This paper presents an exploratory study based on 15 large manufacturers operating in Europe engaged in digital servitization.

Three operational capability development mechanisms are set out that manufacturers use to facilitate digital servitization: learning (developing capabilities in-house), building (bringing the requisite capabilities into the manufacturer), and acquiring (utilizing the capabilities of other actors). These mechanisms emphasize exploitation and exploration efforts within manufacturers and in collaborations with upstream and downstream partners. The findings demonstrate the need to combine these mechanisms for digital servitization according to combinations that match each manufacturer’s traditional servitization phase: (1) initial phase - building and acquiring, (2) middle phase - learning, building and acquiring, and (3) advanced phase - learning and building.

This study reveals three operational capability development mechanisms, highlighting the parallel use of these mechanisms for digital servitization. It provides a holistic understanding of operational capability development mechanisms used by manufacturers by combining three theoretical perspectives (organizational learning, absorptive capacity, and network perspectives). The paper demonstrates that digital servitization requires the significant application of building and acquiring mechanisms to develop the requisite operational capabilities.