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This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit.

This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination.

This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches.

Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research.

This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.

The paper aims to elucidate the potential of a socio-cultural approach to social marketing. Drawing on a practice-theoretical understanding of change, the paper discusses how a socio-cultural approach can inform social marketing and enhance the possibilities of the field to address complex, multifaceted issues that require changes beyond the individual.

While the paper is conceptual in nature, it uses an illustrative example of food waste as the basis for an investigation of what a socio-cultural approach, rooted in practice-theoretical understanding of change, means for social marketing.

The paper is conceptual in nature but highlights new opportunities for social marketing connected to a socio-cultural approach foregrounding practice changes. The paper introduces potential roles that social marketers can adopt to initiate and support practice changes in the context of food waste.

The paper emphasises the importance of focussing on the socio-culture and practices connected to the issue in question, both when scoping for insight and when developing the ways to address it.

By integrating a practice-theoretical understanding of change, social marketing and food waste literature, the paper offers novel insights about the potential of adopting a socio-cultural approach to social marketing. The paper discusses a socio-cultural approach to social marketing in context, emphasising the roles social marketers can play in practice changes.

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

This paper aims to dismantle the idea that sex per se explains entrepreneurial outcomes and demonstrates the influence of a gendered motivation on forging and shaping new venture teams, which is a disruptive choice affecting the future of start-ups.

A two-level research model is validated on data from the Panel Study of Entrepreneurial Dynamics II (PSED II), with a system of simultaneous equations. First, if team features affect the performance of new ventures is tested; then, the study investigates determinants of team features with a focus on sex and motivation of nascent entrepreneurs.

Human capital (HC) in terms of education and experience of team members consistently explains venture evolution only when considering the larger team of affiliates. The HC gathered by nascent entrepreneurs is not because of the simplistic sex condition, but rather to a gendered motivation related to the inferior need of achievement of women.

Limitations of discretionary scoring assigned to items of the PSED II survey are present, but unavoidable when processing qualitative data.

Women need to be (culturally) educated on how to re-balance their personal motivation towards entrepreneurship by fostering their incentives for achievement. Political and educational programmes could trigger success in the creation of new businesses led by women.

This paper contributes to the literature on nascent entrepreneurship, focusing on the entrepreneurial teams in the initial phase of business creation, and provides the basis for further studies aimed at eradicating the stereotypes of gender roles that lead women to self-exclusion and organizational errors.

The business intelligence (BI) research witnessed a proliferation of contributions during the past three decades, yet the knowledge about the interdependencies between the BI process and organizational context is scant. This has resulted in a proliferation of fragmented literature duplicating identical endeavors. Although such pluralism expands the understanding of the idiosyncrasies of BI conceptualizations, attributes and characteristics, it cannot cumulate existing contributions to better advance the BI body of knowledge. In response, this study aims to provide an integrative framework that integrates the interrelationships across the BI process and its organizational context and outlines the covered research areas and the underexplored ones.

This paper reviews 120 articles spanning the course of 35 years of research on BI process, antecedents and outcomes published in top tier ABS ranked journals.

Building on a process framework, this review identifies major patterns and contradictions across eight dimensions, namely, environmental antecedents; organizational antecedents; managerial and individual antecedents; BI process; strategic outcomes; firm performance outcomes; decision-making; and organizational intelligence. Finally, the review pinpoints to gaps in linkages across the BI process, its antecedents and outcomes for future researchers to build upon.

This review carries some implications for practitioners and particularly the role they ought to play should they seek actionable intelligence as an outcome of the BI process. Across the studies this review examined, managerial reluctance to open their intelligence practices to close examination was omnipresent. Although their apathy is understandable, due to their frustration regarding the lack of measurability of intelligence constructs, managers manifestly share a significant amount of responsibility in turning out explorative and descriptive studies partly due to their defensive managerial participation. Interestingly, managers would rather keep an ineffective BI unit confidential than open it for assessment in fear of competition or bad publicity. Therefore, this review highlights the value open participation of managers in longitudinal studies could bring to the BI research and by extent the new open intelligence culture across their organizations where knowledge is overt, intelligence is participative, not selective and where double loop learning alongside scholars is continuous. Their commitment to open participation and longitudinal studies will help generate new research that better integrates the BI process within its context and fosters new measures for intelligence performance.

This study provides an integrative framework that integrates the interrelationships across the BI process and its organizational context and outlines the covered research areas and the underexplored ones. By so doing, the developed framework sets the ground for scholars to further develop insights within each dimension and across their interrelationships.

This study aims to co-develop a Frailty, Health and Care Needs Assessment (FHCNA) questionnaire for people experiencing homelessness and explore the feasibility of its use by non-clinical staff in homeless hostels.

The FHCNA, aimed at identifying frailty and other health and care priorities for people experiencing homelessness, was co-designed in workshops (online and in person) with homelessness and inclusion health staff. Its feasibility was tested by staff and their clients in two hostels, with pre- and post-study focus groups held with hostel staff to gain input and feedback.

The FHCNA was co-developed and then used to collect 74 pairs of resident and key worker inputted data (62% of eligible hostel residents). The mean age of clients was 48 years (range 22–82 years). High levels of unmet need were identified. Over half (53%) were identified as frail. Common concerns included difficulty walking (46%), frequent falls (43%), chronic pain (36%), mental health issues (57%) and dental concerns (50%). In total, 59% of clients reported difficulty in performing at least one basic activity of daily living, while only 14% had undergone a Care Act Assessment. Hostel staff found using the FHCNA to be feasible, acceptable and potentially useful in facilitating explorations of met and unmet health and social care needs of hostel clients. By identifying unmet needs, the FHCNA has the potential to support staff to advocate for access to health and social care support.

To the best of the authors’ knowledge, this is the first study to co-develop and feasibility test a questionnaire for use by non-clinically trained staff to identify frailty and other health and care needs of people experiencing homelessness in a hostel setting.

From an ethical point of view, the inclusion of children and young people in research is problematic due to their inability to give informed consent and meaningfully express their views. The ethical aspects of research are multiplied if the research participant might have experienced child abuse, neglect, exploitation, or other forms of violence or assisted in such acts. Talking about victimization might be difficult and generate a sense of betrayal of attachment figures. On the other hand, the usual ethical procedure of asking parents or other caretakers to give consent for their children to discuss issues of maltreatment gives them the power to act as gatekeepers to stop children from participating in research. Therefore, researchers should contemplate if parental consent should be waived and how research can be developed to mobilise children's agency and ensure their meaningful cooperation in researching different aspects of violence that affect them. This chapter presents and critically analyses different research examples and discusses their ethical dimensions from a children's rights perspective. The research questions start with discussing the utility of consulting children in research on maltreatment; the gatekeeping role of caregivers; the distress and harm eventually caused to children and young people by participation in research and the benefits of participation for children. The survey examples discussed lead to the conclusions that research on maltreatment might sometimes cause distress; caregivers' power to refuse consent for their children's participation in research on maltreatment can alter epidemiologic data and impede children's right to express their opinion on issues that are central to their lives and therefore, it should be waived; consulting children is essential for collecting data on and improving responses to child maltreatment; and children's contribution to research on maltreatment depends on the adopted methodologies of the research, more advanced forms of participation, and training children to express their opinions, thus enriching scientific knowledge and promoting change.

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and cut off from health-care services.

This research combines an integrated literature review and an instrumental case study. The literature review comprises two targeted reviews to provide insights: one on conflict zones and one on mobile clinics. The case study describes the process and challenges faced throughout a mobile clinic deployment during and after the Iraq War. The data was gathered using mixed methods over a two-year period (2017–2018).

Armed conflicts directly impact the populations’ health and access to health care. Mobile clinic deployments are often used and recommended to provide health-care access to vulnerable populations cut off from health-care services. However, there is a dearth of peer-reviewed literature documenting decision support tools for mobile clinic deployments.

This study highlights the gaps in the literature and provides direction for future research to support the development of valuable insights and decision support tools for practitioners.

This paper aims to explore four disruptions that practice theory makes to traditional social marketing approaches to school physical activity (PA) intervention.

The paper draws on existing literature from sustainable consumption, sociology of health and illness and the authors’ experiences working with primary schools in the UK to plan and execute social marketing approaches to PA, targeting interconnected social practices from which PA emerges or fails to emerge. The paper explores a practice-oriented theoretical framing, engaging with calls from interdisciplinary areas for PA interventions to shape the PA emerging from a school’s everyday routines, rather than promote PA participation at an individual level.

The paper argues first that a practice perspective would focus on situation research rather than audience research, with practices rather than people as the focus. Second, the purpose of practice-oriented social marketing would be to achieve transitions in practices rather than behaviour change. Third, the planning and management approach of practice-oriented social marketing would account for unintended consequences and complex interconnections between practices. Finally, an evolved evaluation approach to practice-oriented social marketing would take a longer term approach to understand how cultural transitions are emerging.

This paper contributes to an important stream of critical social marketing scholarship that seeks to advance social marketing away from its individualist routes. It sets an agenda for further research that considers the ontological and practical possibilities for practice informed approach to social marketing.