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The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.

To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.

The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.

CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.

Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.

This paper considers supply chain management organizations with the aid of 'chaotic systems theory' developed originally in physics and mathematics. Since innovations in supply chain management are vital for organizational survival 'complex systems theory' may assist in fine-tuning managerial philosophies that provide stability in supply chain management because it is on the boundary of chaos that the greatest innovational creativity occurs. Neither 'management by rigid objectives' (MBO) nor 'management by instruction' (MBI) will be suitable for the information society of the twenty-first century because chaotic social systems will no longer be effectively managed. However, the capacity for self-organization will be derived essentially from how supply chain management members accept a shared set of values or principles for action-'management by values' (MBV). Complex systems theory deals with systems that show complex structures in time or space, often hiding simple deterministic rules. This theory holds that once these rules are found, it is possible to make effective predictions and even to control the apparent complexity. The state of chaos that self-organizes is attributable to the appearance of the 'strange attractor' and provides the ideal basis for creativity and innovation in the twenty-first century. In the self-organized state of chaos, social members are not confined to narrow roles and gradually develop their capacity for differentiation and relationships, growing progressively towards their maximum potential contribution to the efficiency of the organization. In this meaning, values act as organizers of 'attractors' of disorder, which, in the theory of chaos, are systems represented by usually regular geometric configurations that predict the long-term behavior of complex systems. In supply chain management organizations (as in all kinds of social systems) the initial principles end up as the final principles in the long term. An attractor is a model representation of the behavioral results of the system. The attractor is not a force of attraction or a goal-oriented presence in the system; it simply depicts where the system is heading based on its rules of motion. In supply chain management organizations that cultivate or shares values of autonomy, responsibility, independence, innovation, creativity, and proactivity, the risk of short-term chaos is mitigated by external complexities that organizations are currently confronting. The strategy is to alter the supply chain management's surroundings so that they can benefit from management by values (MBV).

This study aims to answer the question of what characterizes organizations with future-potential, and with the help of a model introduced in this study, the authors propose what interventions can be identified and which improvements need to be made in traditional organizations so that they meet the requirements of future-potentiality.

A systematic literature review was conducted to identify management interventions. Citation and co-word analyses were also performed. Content analysis of 311 journal articles from the past five years was performed taking into account relevant keywords, and disciplinary narrowing was also applied. These articles were used to identify knowledge that could be used to suggest micro-, meso- and macro-level changes.

To develop the future potential of organizations, three organizational levels must be separated. The first is the micro level of relations between leaders and employees, where equity is a key value for future potentiality. It should be emphasized that not all employees’ organizational commitment is equally important for organizations with future potential, and leaders should strengthen their commitment according to individual needs and opportunities. The second is the meso level, where the decisive value is organizational moderation, and this suggests that a careful and restrained development is needed both in satisfying consumer needs and in innovation. The third is the macro level, where the defining value is responsibility and sustainability, which are necessary for achieving a state where the active development of national culture becomes possible.

Contrary to the authors’ expectations, it has been found that there are only a few studies dealing with change management for the purpose of achieving a future potential mode of organizational operation; thus, the results can be considered new and will contribute to the development of a cross-section of change management and future studies.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations.

Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion.

The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure.

The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.

This study aims to provide a cutting-edge evaluation of the sharing economy's impact within the realm of tourism and hospitality. The primary objectives guiding this research are as follows: to uncover the prevalent discussions and debates within the tourism and hospitality sector concerning the implications and effects of the sharing economy on urban destinations; and to analyse how scholarly inquiries and empirical investigations have contributed to a comprehensive comprehension of the intricate theoretical foundations and practical intricacies inherent in the sharing economy. This exploration takes place within the extensive expanse of existing literature.

The study used the non-conventional method for data mining. An artificial intelligence (AI) tool called www.dimensions.ai was used to mine data between the year 2002 and 2021. After which the data was analysed, using Citespace software that assisted in building themes for answering the research questions.

The sharing economy has multifaceted implications for rural and urban destinations. For instance, the findings demonstrated that emotional solidarity fosters community bonds between tourists and residents, enhancing authenticity. While, management firms optimise short-term rentals, boosting revenue and occupancy rates despite capped at 20%. It further demonstrated that the sharing economy disrupts traditional accommodations, especially hotels, impacting rural and urban destinations differently based on location and regulatory flexibility. Technological advancements would shape the digital future, transforming the resource in sharing and connectivity in urban settings.

Management firms or agents significantly enhance property facilities, revenue and occupancy rates. Properties managed by professionals perform better in terms of revenue and occupancy; furthermore, traditional accommodations need innovative strategies to compete with sharing economy platforms. Policymakers must consider location-specific regulations to balance sharing economy impacts. Embracing technological advancements ensures urban destinations stay relevant and competitive.

Emotional solidarity fosters bonds between residents and tourists, contributing to a sense of community. Management firms contribute to local economies and stability. However, Airbnb's impact on traditional accommodations raises concerns about the effect on residents and communities.

The study incorporates classical sociology theory to understand emotional solidarity and extends the concept of moral economy to guide economic behaviour in the sharing economy. The analysis also underscores the influence of technological trends such as mobile technology, Internet of Things, AI and blockchain on sharing practices in reshaping existing theoretical frameworks in the sharing atmosphere. Furthermore, the co-creation of value theory highlights collaborative interactions between hosts and guests, shaping the sharing economy experience. Consumer segmentation and choice theories shed light on sharing economy dynamics. Institutional and location-based theories provide insights into regulatory and location-specific impacts.

This research contributes by comprehensively exploring the multifaceted implications of the sharing economy on a tourist destination. It delves into emotional solidarity, management firm roles and location-specific impacts, enriching the understanding of the sharing economy's effects. The application of co-creation of value theory and examination of platform technologies offer fresh perspectives on value creation and user engagement. The study's focus on practical dimensions guides stakeholders in optimising the benefits and addressing challenges posed by the sharing economy in urban contexts. The exploration of moral economy and its relevance to the sharing economy provides a novel perspective, while the examination of technological influences on sharing practices contributes to understanding the digital future of the sharing economy.

Immunization is one of the most cost-effective ways to save lives while promoting good health and happiness. The coronavirus disease 2019 (COVID-19) pandemic has served as a stark reminder of vaccines' ability to prevent transmission, save lives, and have a healthier, safer and more prosperous future. This research investigates the sustainable development (SD) of the COVID-19 vaccine supply chain (VSC).

This study investigates the relationship between internal process, organizational growth, and its three pillars of SD environmental sustainability, economic sustainability and social sustainability. Survey-based research is carried out in the hospitals providing COVID-19 vaccines. Nine hypotheses are proposed for the study, and all the hypotheses got accepted. The survey was sent to 428 respondents and received 291 responses from health professionals with a response rate of 68%. For the study, the healthcare professionals working in both private and public hospitals across India were selected.

The structural equation modelling (SEM) approach is used to test the hypothesis. All nine hypotheses are supported. This study examines a link between internal processes and organizational learning and the three sustainability pillars (environmental sustainability, economic sustainability and social sustainability).

This study will help the management and the policymakers to think and adopt SD in the COVID-19 VSC. This paper also implies that robust immunization systems will be required in the future to ensure that people worldwide are protected from COVID-19 and other diseases.

This paper shows the relationship between organizational learning and internal process with environmental sustainability, economic sustainability and social sustainability for the COVID-19. Studies on VSC of COVID-19 are not evident in any previous literature.

Scholarly discourses regarding heritage values for sustainable heritage management abound in heritage literature but appear elitist as they tend to exclude the perspectives of the people at the lower echelons of society. The study explored the values ascribed to a global heritage monument by the people living around a global heritage site in Ghana and the implications of their perceptual values for sustainable heritage management.

This study used the qualitative design. It was guided by Costin’s heritage values, community attachment theory and values-based approach to heritage management. Data was gathered from the local people living close to the heritage site, and the staff of Museums and Monuments Board at the heritage site. Data were gathered through focus group discussions and in-depth interviews and analysed using the thematic approach and most significant stories.

The results revealed that the local people were aware of the economic, aesthetic, historic, symbolic and informational values of the heritage monument but showed little attachment to the monument. The main reasons for the low attachment were the limited opportunity for them to participate in the management of the monument, and the limited opportunity for direct economic benefits from the heritage asset.

A comprehensive understanding of heritage monument management that reflects the perspectives and values of the local people is imperative.

United Nations Education, Scientific and Cultural Organisation and Ghana Museums and Monuments Board could consider a more community-inclusive heritage management framework that takes cognizance of local values and perspectives to ensure sustainable heritage management and development.

The values and perspectives of the local community matter in heritage management. The heritage authorities need to engage more with the community people and educate them on the best practices regarding the sustainable management of World Heritage Sites.

This paper argues that the management of global heritage sites should not be elitist in orientation and character. It should respect the principle of community participation for inclusive development.

This paper aims to present the findings from a European study on the digital skills gaps in tourism and hospitality companies.

Mixed methods research was adopted. The sample includes 1,668 respondents (1,404 survey respondents and 264 interviewees) in 5 tourism sectors (accommodation establishments, tour operators and travel agents, food and beverage, visitor attractions and destination management organisations) in 8 European countries (UK, Italy, Ireland, Spain, Hungary, Germany, the Netherlands and Bulgaria).

The most important future digital skills include online marketing and communication skills, social media skills, MS Office skills, operating systems use skills and skills to monitor online reviews. The largest gaps between the current and the future skill levels were identified for artificial intelligence and robotics skills and augmented reality and virtual reality skills, but these skills, together with computer programming skills, were considered also as the least important digital skills. Three clusters were identified on the basis of their reported gaps between the current level and the future needs of digital skills. The country of registration, sector and size shape respondents’ answers regarding the current and future skills levels and the skills gap between them.

The paper discusses the digital skills gap of tourism and hospitality employees and identifies the most important digital skills they would need in the future.