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An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.

Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.

Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.

The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.

This study aims to explore the strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value for the corporate entity and the society in which they operate and their influence on the corporate manager’s cognitive abilities and decision-making.

The authors used an interpretive research approach leveraging the strengths of qualitative method of content analysis and comparative and critical analyses to report the results. Interpretive methods incorporate social theories and standpoints that view reality as the social construction of understandable events in the context of organizational communication.

The findings of this study suggest that corporations are assumed to follow and execute the principles of engaging stakeholders to achieve corporate social responsibility (CSR) claiming to manage a sustainable and responsible business practices that recognize local cultures, human rights and protect the environment. However, little attention has been paid to the cognitive reasoning of the individuals responsible for CSR and corporate sustainability (CS) as opposed to the growing concerns about strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value – especially the processes that take place during engagement and decision-making including cognitive offloading.

Stakeholder engagement requires practical approaches that enable corporations and individuals charged with decision-making responsibilities to understand, respond and fulfill their CSRs. To achieve CSRs, corporations and managers responsible for relevant decision-making would need to involve stakeholders in social performance planning, as social reporting/auditing has long been advocating for preventing managerial biasness, groupthink and increased information dissemination via detailed reporting practices toward more collaborative stakeholder relationships. Thus, it is crucial for corporations to implement enhanced stakeholder and managerial decision-making strategies such as integrative approaches to achieve balance in the trio elements of sustainability as well as the growing use of paradox perspective to understand the nature of the tensions being sought to balance and, in the process, provide opportunity for a better evaluation of complex sustainability issues for innovative approach to resolving them. While cognitive decision-making is at play, in practice, managers tasked with making decisions must ensure the most effective stakeholder engagement strategies that are transparent and inclusive are used.

The main contribution of this study is its argument regarding the tools corporations use in engaging key stakeholders and the cognitive reasoning of the individuals responsible for CSR and CS. The study further contributes to interpreting the integrative approach to achieving balance in the trio elements of sustainability as well as the growing use of paradox perspective to understand the nature of the tensions being sought to balance and, in the process, provide an opportunity for a better evaluation of complex sustainability issues for an innovative approach to resolving them.

The Chinese government hopes to achieve the goal of benefiting citizens by building a National Integrated Online Government Service Platform (NIOGSP). However, citizens' low adoption of the platform makes it difficult for the government to achieve its goal. Research on the influencing factors of citizen adoption of NIOGSP can help the government fully understand the concerns and needs of its citizens and take targeted measures to increase citizen adoption.

First, this research builds a model of the citizen adoption process, including attention, retention and motivation, based on an observational learning model. Next, research variables are determined based on social cognitive theory, literature review and real-world needs. Finally, based on the questionnaire survey and structural equation model, the influencing factors of each stage of the citizen adoption process model are studied and the relationship between the three stages of the model is verified.

Results show that perceived usefulness (PU) and self-efficacy (SE) positively affect attention. SE positively affects retention, while perceived privacy (PP) negatively affects retention. PU, social influence, PP and anxiety positively affect motivation.

The conclusion of this study can provide reference for governments in various countries to establish and improve online one-stop government. In addition, this study verifies the citizen adoption process model and finds that there is no obvious causal relationship between attention and retention, but both have positive effects on motivation.

This study aims to investigate the dynamic influences of clustered barriers that hinder electronic procurement technology (EPT) implementation in construction procurement, using the neuro-fuzzy system.

A comprehensive literature review was conducted and 21 barriers to EPT implementation within construction projects were identified. Based on an expert survey, 121 datasets were gathered for this study. Using mean and normalization analysis for the datasets, 15 out of the 21 barriers were deemed to have critical influences in EPT barriers phenomenon. Subsequently, the critical barriers were classified into five groups: human-related; technological risk-related; government-related; industry growth-related; and financial-related. The relationships and influence patterns between the groups of barriers to EPT implementation were analyzed using the neuro-fuzzy system. Furthermore, sensitivity analysis was performed to examine the dynamic influence levels of the barriers within the hindrance level composition.

The results reveal that addressing one barrier group does not reduce the high levels of hindrances experienced in EPT implementation. However, addressing at least two barrier groups mostly tends to reduce the hindrance levels for EPT implementation. Further, this study revealed that addressing some barrier group pairings, such as technological risk-related and government-related barriers, while other barrier groups remained at a high level, still resulted in high levels of hindrances to EPT implementation in construction procurement.

This study provides insights for researchers to help them contribute to the development of theory with contemporary approaches based on the influence patterns of barrier interrelationships.

This study provides a model that would help practitioners and decision makers in construction procurement to understand and effectively determine the complex and dynamic influences of barrier groups to EPT uptake, for the development of suitable mitigation strategies.

This study provides novel insights into the complex influence patterns among grouped barriers concerning EPT adoption in the construction industry. Researchers and practitioners are equipped with knowledge on the influence patterns of barriers. This knowledge aids the development of effective strategies that mitigate the combined groups of barriers, and promote the wider implementation of EPT in the construction industry.

Data-driven marketing is replacing conventional marketing strategies. The modern marketing strategy is based on insights derived from customer behavior information gathered from their facial expressions and neuro-signals. This study explores the potential for face recognition and neuro-marketing in modern-day marketing.

The study conducts an in-depth examination of the extant literature on neuro-marketing and facial recognition marketing. The articles for review are downloaded from the Scopus database, and PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) is then used to screen and choose the relevant papers. The systematic literature review method is applied to conduct the study.

An extensive review of the literature reveals that the domains of neuro-marketing and face recognition marketing remain understudied. The authors’ review of selected papers delivers five neuro-marketing and facial recognition marketing themes that are essential to modern marketing concepts.

Neuro-marketing and facial recognition marketing are artificial intelligence (AI)-enabled marketing techniques that assist in gaining cognitive insights into human behavior. The findings would be of use to managers in designing marketing strategies to enhance their marketing approach and boost conversion rates.

The uniqueness of this study lies in that it provides an updated review on neuro-marketing and face recognition marketing.

This chapter contributes to the Public Value (PV) literature in relation to accounting by providing evidence on its content's operationalization through performance measurement. In particular, it establishes the link with Sustainable Development Goals (SDGs), which may work as guiding principles of a public organization’s action. Accordingly, organizations embedding SDGs include them in their strategic decisions and disclose them through performance measurement and narratives.

The SDGs' presence is explored in the PV of a sample of Italian health institutes through documentary analysis of their performance plans. The aim is to verify if and how SDGs are pursued and whether the COVID-19 pandemic has affected PV content.

Besides Goal No. 3 (Health), the PV content of the investigated institutes contains various SDGs. Before the pandemic, their PV was aligned with SDGs mainly related to prosperity, economic growth and social inclusion. In the following period, the number of SDGs increased, introducing planet and environmental protection dimensions. No one explicitly mentions pursuing SDGs, revealing a non-institutionalized sensitivity of managers towards SDGs. The analysis distinguishes between ‘core’ SDGs, revealed mostly by traditional performance measures disclosing the achievement of institutes' mission, and ‘complementary’ SDGs, expressed mostly through narratives. This can derive from performance measurement, which employs the language of performativity, while the contribution to society is relegated in the narratives, making them less incisive.

Public debt forecasts represent a key policy issue. Many methodologies have been employed to predict debt sustainability, including dynamic stochastic general equilibrium models, the stock flow consistent method, the structural vector autoregressive model and, more recently, the neuro-fuzzy method. Despite their widespread application in the empirical literature, all of these approaches exhibit shortcomings that limit their utility. The present research adopts a different approach to public debt forecasts, that is, the random forest, an ensemble of machine learning.

Using quarterly observations over the period 2000–2021, the present research tests the reliability of the random forest technique for forecasting the Italian public debt.

The results show the large predictive power of this method to forecast debt-to-GDP fluctuations, with no need to model the underlying structure of the economy.

Compared to other methodologies, the random forest method has a predictive capacity that is granted by the algorithm itself. The use of repeated learning, training and validation stages provides well-defined parameters that are not conditional to strong theoretical restrictions This allows to overcome the shortcomings arising from the traditional techniques which are generally adopted in the empirical literature to forecast public debt.

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.

The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.

The findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.

This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.

This article provides an overview of lessons we can learn from human resource (HR) policies and practices related to neurodiversity.

We conducted a practice-based review using information obtained from organizations’ websites, summarized the information and reflected on how scholars can continue to advance this area of research based on what is happening in practice.

The review provided a selective overview of programs and practices per HR cluster: selection and recruitment; onboarding, integration and retention; job design; flexible work options and working remotely; training; employee resource groups (ESGs) and support. The review provides a description of practices and policies implemented within organizations that focus on neurodiversity among employees.

Our review showed that organizations have a multitude of HR practices and policies in place to include neurodivergent individuals in their workforces, though many of these have not been empirically investigated. Sharing this knowledge is important so that research insights and practice can reciprocally influence one another.