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New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.

The authors use robust econometric estimation on a sample of 314 firms from both early and late IFRS adopting countries.

The authors find that IFRS is positively and significantly associated with an increase in audit fees for early adopters, but the impact is very weak for late adopters and insignificant in some cases. The results on auditing time suggest that increase in audit fees around IFRS adoption is due to an increase in audit reporting lags. After accounting for pre- and post-years, the authors find that the relationship between IFRS and audit fees, as well as audit time for late adopters, is significant only in the adoption year. However, early adopters experience a significant increase in audit fees and audit time in the transition year to one-year post-adoption.

The findings imply that countries that are yet to adopt IFRS are less likely to experience a significant increase in audit fees audit time. Hence, is probable that the benefit of IFRS will outweigh the cost.

The results, therefore, suggest that early adopters paid a premium for been the first users of IFRS, which is consistent with any innovation. The study provides new insights by demonstrating that the consequences of IFRS differ between early and late adopters.

This study aims to develop a comprehensive adoption model that combines constructs from various theories and tests these theories against each other. The study combines a technology acceptance model, innovation diffusion theory and risk theory. It develops this model in a smart home applications context.

The study is based on an online survey consisting of 409 participants, and the data are analyzed using structural equation modeling.

Each theory provides unique insights into technology acceptance and numerous constructs are interrelated. Predictors from innovation diffusion and risk theory often display indirect effects through technology acceptance variables. The study identifies risk perception as a major inhibitor of use intention, mediated through perceived usefulness. Results reveal that the most important determinants of use intention are compatibility and usefulness of the application.

Studies which do not examine different theories together may not be able to detect the indirect effects of some predictors and could falsely conclude that these predictors do no matter. The findings emphasize the crucial role of compatibility, perceived usefulness and various risk facets associated with smart homes.

This study broadens the understanding about the necessity of combining acceptance and adoption drivers from several theories to better understand the usage of complex technological systems such as smart home applications.

Leadership development programs have become widespread in higher education; over 1500 different programs had been registered with the International Leadership Association as of 2012 (Owen, 2012). Given the prevalence of these programs and the substantial institutional investments they require, examination of their purported impacts is a valid area of investigation. Using the used Multi-Institute Study of Leadership, the current study explored the impact of experiential development programming on two of the instrument’s key outcome variables, resilience and self-efficacy. Results found a significant positive relationship between leadership development programs and self-efficacy, but not for resilience. Additional analyses found that other experiential activities (e.g., on-campus jobs, study abroad, etc.) had essentially the same (significant) impact on self-efficacy as did intentionally leadership development ones. Interpretations and implications are discussed.

The rising costs of recruiting and hiring workers and the seismic shift of age demographics in the United States workforce has created much stir around the concept of generational cohorts. Although much has been done by researchers and practitioners alike to attempt a better understanding of each generational group’s leadership preferences, confusing and contradictory results has attracted much criticism. This critique has inspired efforts to look at the concept of leadership and followership preference through an alternative lifespan developmental lens. Because leadership influences are inherently social influences, a person’s overall lifespan development level may potentially provide a deeper perspicacity of the phenomenon than examining it from the more conventional generational cohort perspective. However, specific research into this area is lacking. This paper adds to the literature by uncovering what we are missing in research and practice when we look at age-related leadership phenomena solely from a generational cohort perspective. A review of the contradicting literature on generational cohorts and leadership is offered. Next, specific lifespan developmental theories are examined, and propositions and implications of such research are extended.

This paper aims to propose a simulation-based performance evaluation model for the drone-based delivery of aid items to disaster-affected areas. The objective of the model is to perform analytical studies, evaluate the performance of drone delivery systems for humanitarian logistics and can support the decision-making on the operational design of the system – on where to locate drone take-off points and on assignment and scheduling of delivery tasks to drones.

This simulation model captures the dynamics and variabilities of the drone-based delivery system, including demand rates, location of demand points, time-dependent parameters and possible failures of drones’ operations. An optimization model integrated with the simulation system can update the optimality of drones’ schedules and delivery assignments.

An extensive set of experiments was performed to evaluate alternative strategies to demonstrate the effectiveness for the proposed optimization/simulation system. In the first set of experiments, the authors use the simulation-based evaluation tool for a case study for Central Florida. The goal of this set of experiments is to show how the proposed system can be used for decision-making and decision-support. The second set of experiments presents a series of numerical studies for a set of randomly generated instances.

The goal is to develop a simulation system that can allow one to evaluate performance of drone-based delivery systems, accounting for the uncertainties through simulations of real-life drone delivery flights. The proposed simulation model captures the variations in different system parameters, including interval of updating the system after receiving new information, demand parameters: the demand rate and their spatial distribution (i.e. their locations), service time parameters: travel times, setup and loading times, payload drop-off times and repair times and drone energy level: battery’s energy is impacted and requires battery change/recharging while flying.

This paper aims to answer the following research questions: Does the Canadian Arts Summit's membership (i.e. Canada’s largest cultural institutions) reflect Canada's diversity? What is the state of diversity among leadership roles within Canada's largest cultural institutions when viewed through a geographical, gender and racial diversity, and intersectional lens?

Employing a geographic, gender, racial diversity and intersectional lens, the authors investigated the largest and most influential arts and cultural organizations in Canada (n = 125) to examine their leadership diversity. The authors found that there is a disconnect between the diversity of Canada and the leadership representation among the largest arts organizations. The authors rationalize the management implications of a lack of diversity leading Canada's cultural sector.

The leadership of major arts organizations in Canada does not reflect the diversity of Canada's population. For example, among 125 Canadian Arts Summit organizations, only 5.7% of CEOs are racialized compared to 94.3% who are White. The findings show similar results for lack of diversity in the Artistic Director and Chair of the Board roles.

There is limited research using this methodology to investigate leadership diversity, especially in the arts and culture sector. This research can create a benchmark for the sector to improve the status quo. The value of this research aims to encourage policy actors and arts leaders to address diversity and inclusion within their organizations and the communities they aim to serve. This research provides the foundation for future studies exploring leadership diversity and representation in the Canadian arts sector.

The purpose of this paper is to answer the call for CSR communication research to develop and substantiate outcomes that may better explain CSR communication strategies and practices. The paper takes the research a step further, exploring the role of legitimacy in CSR communication research.

A literature collection methodology, combined with directed content analysis, was used to identify central themes in the literature.

The following categories of studies were identified: perception, impact and promotion studies; image and reputation studies; performance studies; and conceptual/rhetorical studies. Addressed from a legitimacy perspective, the study found that the most important types of legitimizing communicative practices articulated in the four types of studies were related to: seeking knowledge about stakeholders through perception, impact and promotion activities; monitoring and controlling the environment through image and reputation activities; creating stakeholder value through collaboration and engagement; and persuading and convincing stakeholders through rhetorics, CSR models and concepts. The study also found that practices and activities related to perceiving stakeholders’ expectations, needs and requirements are assumed to be most effective for corporations aiming at building or maintaining legitimacy.

The key contribution of the paper lies in exploring how corporate legitimacy is anticipated and extrapolated in the CSR communication literature, including which pinpointed CSR communication strategies and practices are assumed to be more effective than others in bridging stakeholders’ perceptions of corporations’ social and environmental actions. Until date, no reviews exist of the role of legitimacy in CSR communication research.

Despite the growing interest in the field of supply chain sustainability (SCS), little exploration of new theories exists. Therefore, this paper aims to introduce practice theories to SCS studies through a practice turn.

This is a conceptual paper in nature. Hence, based on theoretical arguments, the authors elaborate on how the practice turn can arise in the SCS field.

The theoretical elaboration is rooted in the understanding that sustainability is not limited to the materiality of environmental and social issues, as often observed. Instead, there is a need to include immaterial, emotional and intangible elements to better comprehend SCS practice. The authors argue that a continuum exists for a practice turn, including practice-based view, practice-based studies and critical practice theory.

The authors provide a research agenda with a comprehensive perspective of understanding the application and implications of practice theories to SCS.

The practice turn in SCS studies can support managers to better understand their practices not only through recognizing explicit activities but also mainly by reflecting on hidden elements that affect their performance.

SCS studies can better engage with grand challenges through a practice turn, which helps increase its contribution to solving social problems.

Unlike previous literature, the paper elaborates on how practice theories are powerful in supporting both scholars and practitioners in moving away from an extremely economic focus to genuinely embrace sustainability practice. In doing so, the practice turn appears as an important phase for SCS field maturity.

The authors tested (1) the mediating role of thriving in the association between leader-member exchange (LMX) and work–nonwork balance (WNWB) and (2) the moderating effect of gender in the relationship between LMX and thriving.

Cross-sectional data were collected from six separate participant groups across an eight-month period (n = 522). Data analysis included confirmatory factor analysis to assess the construct validity of the proposed three-factor model. Hierarchical regression and the PROCESS macro were used to test three hypotheses.

The authors found thriving mediated an indirect effect of LMX on WNWB. In addition, we found that the relationship between LMX and thriving was moderated by gender, such that the relationship was found for females. Overall, the authors identified a moderated-mediation effect indicating an indirect effect of LMX on WNWB via thriving for females.

Cross-sectional design suggests their results are theory driven. The authors suggest future studies replicate the study employing experimental designs.

The authors suggest organisations develop programs to enhance leadership and thriving capabilities as tools to manage WNWB.

The authors add to the thriving literature by revealing gender differences in the effectiveness of relational resources (i.e. LMX) in fostering employee thriving. Furthermore, the authors extend the efficacy of thriving beyond the workplace to include WNWB. The authors demonstrate the skills and knowledge acquired at work can be used to lessen the impact of WNWB.