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This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging interests of office workers for the purpose of addressing work ethical and business ethical issues of professional collaboration, competition, and power in future hybrid work models.

Based on 28 qualitative interviews conducted between November 2020 and June 2021, and through the theoretical lens of phenomenology, the study develops explanatory hypotheses conceptualising four basic intentions of professional interaction and their corresponding preferences for video conferences and working on site.

The four intentions developed on the basis of the interviews are: the need for physical proximity; the challenge of collective creativity; the will to influence; and control of communication. This conceptual framework qualifies a moral ambivalence of professional interaction. The authors identify a connectivity paradox of professional interaction where the personal dimension remains unarticulated for the purpose of maintaining professionality. This tacit human connectivity is intertwined with latent power relations. This plasticity of both connectivity and power in direct interaction can be diminished by transferring the interaction to video conferencing.

The application of phenomenology to a collection of qualitative interviews has enabled the identification of underlying intention structures and the system in which they affect each other. This research identifies conflicts of interests between workers relative to their different self-perceived abilities to persevere in competitive professional interaction. It is therefore able to address consequences of future hybrid work models at an existential and societal level.

Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service co-production through CBSEs obscures the traditional roles of actors, it may lead to a legitimation crisis in local service provision. In this paper, the ways CBSEs are legitimised as service providers in rural areas are addressed from the CBSE and municipality perspectives.

Empirical data combine interviews with CBSE representatives and open-ended national survey responses from municipality decision-makers. The data analysis is based on a qualitative content analysis to examine legitimation arguments.

Results show that unestablished legitimacy and un-institutionalised support structures for co-production models build mistrust between CBSEs and municipalities, which prevents the parties from seeing the benefits of cooperation in service production.

The research focusses on the legitimation of CBSEs in service co-production in rural areas. As legitimation seems to be a context-specific process, future research is needed regarding other contexts.

Municipalities interested in the co-production of services might benefit from establishing a collaborative and responsive (rural) service policy forum that would institutionalise new models of co-production and enable better design and governance of service provision.

Results will give new theoretical and practical insights into the importance of legitimacy in the development of service co-production relationships.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This paper highlights an assignment in a combination upper-division undergraduate and graduate civic leadership class at a Midwestern state comprehensive university. The three-part assignment challenges students’ critical thinking skills and research capabilities while simultaneously necessitating the exploration of contrasting viewpoints on contentious issues.

Intentionally exposing students to diverse perspectives in a controlled environment.

We posit that the severity and frequency of these issues can be mitigated through focused efforts.

Students are better prepared to engage in civil debate on controversial topics, which continuously divide our communities, after completing a class using this pedagogical strategy.

Considering the ongoing discourse on diversity, equity and inclusion, brands aim to develop marketing campaigns that demonstrate respect for all individuals. Despite these intentions, many advertisements still provoke strong negative reactions from consumers due to brand transgressions in social media marketing campaigns that violate these values. The purpose of this paper is to analyze the repercussions that such social media marketing campaigns have on brands, categorizing these campaigns as brand transgressions in social media advertising.

This research uses a mixed-method design that includes semi-structured interviews (Study 1), a content analysis (Study 2) and an online experiment (Study 3).

This paper clarifies the elements that qualify as brand transgressions in advertising within the diversity, equity and inclusion discourse. The negative electronic word-of-mouth (e-WOM) associated with brand transgressions in advertising comprises negative emotions (e.g. anger, contempt, disgust and hate) and behavioural intentions to penalize the brand (e.g. negative word-of-mouth, brand avoidance and protest behaviours). The negative e-WOM stemming from these transgressions amplifies the adverse consequences for consumer–brand relationships by negatively influencing other consumers through sympathy towards the offended parties.

This paper offers brand managers guidelines for preventing and managing negative consumer reactions towards brands based on their responses to marketing campaigns that contradict the principles of diversity, equity and inclusion.

This paper contributes to the literature on brand transgressions related to diversity, equity and inclusion values by exploring their impact on consumer–brand relationships and highlighting the pivotal role of sympathy in perpetuating negative consequences.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

This paper focuses on image-to-text manuscript processing through Handwritten Text Recognition (HTR), a Machine Learning (ML) approach enabled by Artificial Intelligence (AI). With HTR now achieving high levels of accuracy, we consider its potential impact on our near-future information environment and knowledge of the past.

In undertaking a more constructivist analysis, we identified gaps in the current literature through a Grounded Theory Method (GTM). This guided an iterative process of concept mapping through writing sprints in workshop settings. We identified, explored and confirmed themes through group discussion and a further interrogation of relevant literature, until reaching saturation.

Catalogued as part of our GTM, 120 published texts underpin this paper. We found that HTR facilitates accurate transcription and dataset cleaning, while facilitating access to a variety of historical material. HTR contributes to a virtuous cycle of dataset production and can inform the development of online cataloguing. However, current limitations include dependency on digitisation pipelines, potential archival history omission and entrenchment of bias. We also cite near-future HTR considerations. These include encouraging open access, integrating advanced AI processes and metadata extraction; legal and moral issues surrounding copyright and data ethics; crediting individuals’ transcription contributions and HTR’s environmental costs.

Our research produces a set of best practice recommendations for researchers, data providers and memory institutions, surrounding HTR use. This forms an initial, though not comprehensive, blueprint for directing future HTR research. In pursuing this, the narrative that HTR’s speed and efficiency will simply transform scholarship in archives is deconstructed.

This paper aims to identify the effect of environmental management systems (EMSs), commitment to stakeholders and gender diversity on corporate environmental performance (CEP) and the extent to which an economic crisis moderates these relationships.

A regression analysis was conducted on a sample of 14,217 observations from 1,933 firms from 26 countries from 2002 to 2010. The estimator used is ordinary least squares with heteroscedastic panel-corrected standard errors (PCSEs), which allows us to obtain consistent results in the presence of heteroscedasticity and autocorrelation.

The results show that EMSs and stakeholder engagement are mechanisms that drive CEP but lose their effectiveness in times of crisis. However, the presence of women on boards has a positive effect on CEP that is not affected by an economic crisis.

The study has some limitations that could be addressed in the future. We present board gender diversity as a governance mechanism because its role is strongly related to non-financial performance. Future studies could focus on other corporate governance mechanisms, such as the presence of institutional or long-term investors. In addition, other mechanisms could be found that can counteract poor environmental performance in times of crisis. Finally, it might be useful to contrast these results with the crisis generated by the coronavirus pandemic.

The results obtained have important practical implications at the corporate and institutional levels. At the corporate level, they highlight, as essential contributions, that environmental management systems and stakeholder orientation are not effective in times of economic crisis, except for with the presence of women on the board.

Following the crisis, the European Commission has promoted gender diversity on boards as a mechanism to improve the governance of entities – improving, among other aspects, sustainability. In this sense, another one of the practical implications of the study is support for the policies that the European Union has implemented over the last two decades.

The paper analyses how a crisis affects the moral and cultural institutional mechanisms that promote CEP. Gender diversity on the board of directors not only promotes environmental performance but also appears to be a governance mechanism that ensures this performance in times of crisis when the other mechanisms lose their effectiveness. The study proposes specific policies that help maintain environmental performance in an economic crisis.

The role of procurement managers is crucial for diffusing sustainability throughout the supply chain. Whether or not they are willing to pay for sustainability is an important and not yet fully understood question. The authors examine antecedents and consequences of their willingness to pay (WTP) for sustainability.

The authors develop a multi-level framework to examine the WTP for sustainability in a B2B context. The authors test this multi-level framework with 372 procurement managers from multiple sectors and countries using partial least squares structural equation modeling.

The authors find that individual values of procurement managers and institutional pressures directly, while ethical organizational culture indirectly influence WTP for sustainability. Functional and cognitive competencies of procurement managers improve the sustainability of procurement, but not WTP for sustainability. Importantly, WTP for sustainability directly influences the performance of the procurement function which in turn is positively associated with increased organizational performance.

The study, examining the interplay between individual, organizational and contextual factors, provides empirical evidence on the pivotal role of procurement managers in diffusing sustainability throughout the supply chain. The findings of the study, on the one hand, contribute to the literature on operations management and sustainability, and on the other hand, guide policy and managerial actions.

Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.

This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.

The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.

For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.