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This study aims to investigate how major big bath accounting practices and CEO turnover in Egypt relate to one another, as well as the first to use the CEO’s origin as a moderating factor.

This study uses 10-year longitudinal data from 2012 to 2021 and 290 firm-year observations from Egypt’s listed nonfinancial firms that witnessed CEO turnover to identify the significant big bath accounting practices in Egyptian businesses after the Egyptian revolution and the COVID-19 pandemic. Using fixed and random effect models, the authors investigate the impact of CEO turnover on company earnings during the first year of a newly appointed CEO as an indicator of big bath practices after controlling CEO gender, experience, firm size, leverage, return on assets, return on equity and industry. The hypotheses were investigated using static panel data.

The results show the presence of big bath practices in the Egyptian market. Furthermore, big bath accounting practices are positively correlated with CEO turnover. Moreover, the results indicate that big bath accounting practices are only endured when external CEOs are employed, rather than internal ones.

The sample size and availability of data are the main research limitations. In addition, this study only examined CEO turnover and CEO origin as moderators in big bath accounting. Thus, future research may consider other CEO characteristics and political factors associated with big bath practices.

The findings from this study offer valuable insights to investors and regulators for effective decision-making and governance practices within the Egyptian capital market, while also contributing to a more informed approach to emerging markets on a global scale.

The findings contribute to the big-bath and CEO turnover and origin literature by showing a lower ceiling for earnings manipulation and using Egypt as a case study due to its unique institutional environment.

There is a need for precollege learning designs that empower youth to be epistemic agents in contexts that intersect burgeoning areas of computing, big data and social media. The purpose of this study is to explore how “sandbox” or open-inquiry data science with social media supports learning.

This paper offers vignettes from an illustrative youth study case that highlights the pedagogical prospects and obstacles tied to designing for open-ended inquiry with computational data science to access or “scrape” Twitter/X. The youth case showcases how social media can be taken up productively and in ways that facilitate epistemological agency, an approach where individuals actively shape understanding and knowledge-creation processes, highlighting the potentially transformative impact this approach might have in empowering learners to engage productively.

The authors identify three key affordances for learning that emerged from the illustrative case: (1) flexible opportunities for content-specific domain mastery, (2) situated inquiry that embodies next-generation science practices and (3) embedded computational skill development. The authors discuss these findings in relation to contemporary education needs to broaden participation in data science and computing.

To address challenges in current data science education associated with supporting sustained and productive engagement in computing-based data science, the authors leverage a “sandbox” approach – an original pedagogical framework to support open inquiry with precollege groups. The authors demonstrate how “big data” drawn from social media with high school-aged youth supports learning designs and outcomes by emphasizing learner interests and authentic practice.

The present research investigates the effects of adopting Industry 4.0 technologies (ADT) on the Pakistani food sector’s sustainable performance (SP). Specifically, it focuses on the roles of green supply chain collaboration (GSCC), circular economy practices (CEP) and technological readiness (TR) as mediators and environmental dynamism (EDY) as a moderator.

This study is based on the natural resource-based view (NRBV) theory to determine the 14.0 adoption toward sustainable performance with mediators and moderators. The authors conducted an online questionnaire from 318 employees of the food manufacturing industries in Lahore, Pakistan, and applied the PLS-SEM approach to test the relationships of variables.

The findings of this study reveal that adopting Industry 4.0 technologies significantly influences sustainable performance through GSCC, CEP and TR in the Pakistani food sector. Moreover, the relation between industry 4.0 technologies, GSCC, CEP and TR is positively moderated by environmental dynamism.

The findings have marked implications for the literature on adopting I4.0 on sustainable performance in the Pakistani food sector. This research is based on data collected from a single country, and industry is the limitation of this study.

The present study provides conclusive evidence of the influence of the adoption of Industry 4.0 on sustainable performance through GSCC, CEP and TR in the Pakistani food sector. This study is the first to investigate the moderating role of environmental dynamism among industry 4.0 technologies, GSCC, CEP and TR.

Business schools are vital in promoting responsible management (RM) – a management grounded in ethics and values beneficial to a wide array of stakeholders and overall society. Nevertheless, due to deeply embedded institutional modernistic dynamics and paradigms, RM is, despite its importance, repeatedly marginalised in business school curricula. If students are to engage with RM thinking, then its occlusion represents a pressing issue. Drawing on the United Kingdom (UK) business school context, this paper aims to examine this issue through a framework of institutional theory and consider the role played by (modernistic) institutional accreditation and research assessment processes in marginalisation of RM.

This study used an exploratory qualitative research method. Data were collected from 17 RM expert participants from 15 UK business schools that were signatories to the United Nations Principles for Responsible Management Education through semi-structured in-depth interviews and analysed using the six phases of Braun and Clarke’s thematic analysis.

The study identifies a potent institutional isomorphic amalgam resulting in conservative impacts for RM. This dynamic is termed multiple institutional isomorphic marginalisation (MIIM) – whereby a given domain is occluded and displaced by hegemonic institutional pressures. In RM’s case, MIIM operates through accreditation-driven modernistic-style curricula. This leads business schools to a predilection towards “mainstream” representations of subject areas and a focus on mechanistic research exercises. Consequently, this privileges certain activities over RM development with a range of potential negative effects, including social impacts.

This study fills an important gap concerning the need for a critical, in-depth exploration of the role that international accreditation frameworks and national institutional academic research assessment processes such as the Research Excellence Framework in the UK play in affecting the possible growth and influence of RM. In addition, it uses heterotopia as a conceptual lens to reveal the institutional “mask” of responsibility predominantly at play in the UK business school context, and offers alternative pathways for RM careers.

To address the high level of autistic unemployment it has been recommended that autistic individuals be supported to own and lead social enterprises. This paper aims to discuss what is required to create an enabling environment for autistic social entrepreneurship.

By referring to the autism, entrepreneurship and complexity theory literature, it is argued in this conceptual article that to create the required enabling environment for autistic social entrepreneurship, business advisors need to adopt a business development approach that aligns with autistic ways of thinking. It is also agrued that a place-based autistic social enterprise support ecosystem based on a landscape of practice approach is required to bring together diverse support individuals and organisations who have different approaches to practice. Examples including personal reflections are used to support these claims.

Challenges and barriers to creating the required enabling environment are identified. Two theories of change, one focused on creating integrated service delivery and one focused on enabling the landscape of practice to transition to a more effective state, are proposed for addressing the identified challenges and barriers.

To the best of the author’s knowledge, for the first time this article identifies what is required to address the challenges and barriers in creating an enabling environment for autistic social entrepreneurship. Without addressing these challenges and barriers there is a risk that nascent autistic social entrepreneurs will be set up for failure.

This study aims to examine how women entrepreneurs in Kazakhstan's male-dominated sectors utilize the concept of positionality to navigate and redefine gender norms, focusing on their engagement with entrepreneurial masculinities and femininities. It explores the transformative potential of their strategic actions on gender dynamics within the entrepreneurial ecosystem.

Employing qualitative research through 27 in-depth interviews, this study adopts constructivist grounded theory to delve into how women entrepreneurs interact with gender norms within their entrepreneurial context. This approach highlights the dynamic interplay between gender norms and the strategies employed by women entrepreneurs to navigate these challenges.

The findings reveal that women entrepreneurs actively employ and navigate entrepreneurial masculinities and femininities as strategies to challenge traditional gender roles. Their approaches vary from conforming to, challenging and creatively redefining the gendered expectations encountered in their entrepreneurial journey. This demonstrates their agency in reshaping gender norms and contributing to the diversity of gender performances within the domain of entrepreneurship.

While focused on Kazakhstan, the study's findings suggest broader implications for understanding gender dynamics in entrepreneurship across different cultural contexts. Future research could extend this inquiry to varied sociocultural settings, employing post-structuralist and ethnographic methodologies to further explore the performance of gender roles and the negotiation of belonging in entrepreneurial contexts.

By foregrounding the concept of positionality, this study enriches the dialogue on gender dynamics within entrepreneurship, offering fresh perspectives on the agency of women entrepreneurs in male-dominated sectors. It illustrates how gender identities and performances are not fixed but are actively constructed and negotiated, contributing to the evolving landscape of entrepreneurial masculinities and femininities.

This paper aims to evaluate the evolution, development and endurance of the Equality Act 2010, providing a critical overview of influence and key legal principles, demonstrating how the Act has impacted strategic organisational and human resources policy and practice in the UK.

The research is based on a systematic review of relevant professional and academic literature, alongside an evaluation of the Act itself. The subject focus is seen as timely with the return of a Labour Government in the UK – the architects of the Equality Act – for the first time in 14 years. Due to word limitations, the treatment is condensed to provide a selective overview that will be of interest to practitioners and academics in strategic organisational management and human resources. The author is a socio-legal studies academic and non-practising barrister, with expertise in the corporate organisational field.

The Equality Act 2010, though now established, owes its historical inception to civil rights activism and a radical turn in legislative drafting and ambition – points frequently missed when discussing its scope and influence. A highly unusual anomaly is that having been created by an outgoing Labour Government its stewardship immediately passed to a Conservative administration. In particular, the principles consolidated and introduced by the Act have greatly impacted the workplace, crucially organisational behaviour and human resources practices, leading to greater responsibility and interpretive power being directed from employment lawyers towards organisational policy and professional practice.

The Equality Act 2010 is usually discussed as an artifact rather than a radical creation and developing entity. This short paper approaches the Act as a “living” object with an eye on future reform.

This paper reviews the recent collapse of two cryptocurrency enterprises, FTX and Celsius. These two cases of institutional bankruptcy have generated criminal charges and other civil complaints, mainly alleging fraud against the CEOs of the companies. This paper aims to analyse the fraud leading to these bankruptcies, drawing on key concepts from the research literature on economic crime to provide explanations for what happened.

This paper uses a case study approach to the question of how large financial institutions can go off the rails. Two theoretical perspectives are applied to the cases of the FTX and Celsius collapses. These are the “normalisation of deviance” theory and the “cult of personality”.

In these two case studies, there is an interaction between the “normalisation of deviance” on the institutional level and the “cult of personality” at the level of individual leadership. The CEOs of the two companies promoted themselves as eccentric but successful examples of the visionary tech finance genius. This fostered the normalisation of deviance within their organisations. Employees, investors and regulators allowed criminal and highly financially risky practices to become normalised as they were caught up in the attractive story of the trailblazing entrepreneur making millions in the new cryptoeconomy.

This paper makes a contribution both to the case study literature on economic crime and to the development of general theory in economic criminology.

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.

Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.

After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.

This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.

This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.

This study aims to explore the potential of Islamic climate finance in Indonesia and to map Islamic climate finance based on Islamic finance instruments, both commercial and social.

The analysis was conducted in Jakarta, Indonesia, between October 2022 and June 2023. This study adopted a qualitative interpretive approach in two phases. The first phase was desk-based research which focused on document analysis such as official documents, scientific publications, non-governmental organization publications and company reports in Indonesia. This analysis was conducted to identify significant milestones in developing green and eco-friendly finance that used Islamic financial instruments in Indonesia. The second phase consisted of interviews with essential Islamic climate finance project actors, such as green sukuk publishers, zakat and waqf collection agencies, stakeholders, capital market regulators, Shariah supervisory boards and Islamic finance experts.

The main finding of this study is that the development of Islamic green finance in Indonesia can occur through various channels, including greening Islamic capital markets, greening Islamic social finance, Islamic green finance and developing green banking services for the unbanked to support financial inclusion. Green sukuk, or Islamic bonds, are key financial instruments in Islamic green finance. They are used to fund projects in areas such as clean energy, mass transit, water conservation, forestry and low-carbon technology. These green financing initiatives also include socially responsible investments that are designed to improve the lives of people and communities.

First, the availability of data on Islamic green finance practices in Indonesia may be limited, making it difficult to obtain a comprehensive understanding of the current landscape. Second, cultural and religious factors may play a role in the adoption and implementation of Islamic green finance, and these factors may vary across different regions in Indonesia.

The exploration and clustering of Islamic climate finance based on Islamic financial instruments in Indonesia can lead to the development of more sustainable and environmentally friendly practices in the financial industry.

This study serves as a pioneering effort to explore the potential and clustering of Islamic climate finance based on Islamic financial instruments in Indonesia.