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Investment advisors play a significant role in financial markets, yet the determinants of their behavior have not been explored in detail. The purpose of this paper is to explore the determinants of how actively advisors communicate about sustainable investing with their clients, and differences in the preferences of advisors compared to investors.

Based on a survey with 296 retail and private banking investment advisors, this study employs an ordinary least squares regression model to explore the determinants of advisors activity in communicating about sustainable investing (SI) with their clients, differences in the aspects that matter to advisors and investors, and the role of the complexity of sustainability.

Advisors activity in communicating about SI relates to their expectation of SI regarding financial return, real-world impact, and the fuzziness and trustworthiness of SI. Advisors appear not to be influenced by expected risk and their personal values, which runs against prior research findings and the interest of investors.

Future research should assess cultural differences and explore asymmetries between advisors and investors in regard to the role of volatility, values, impact measurement, and complexity.

Investment advisors underweighting aspects related to risk and self-transcendent values relative to their clients might limit the suitability of clients ' portfolios, skew capital allocation, and depress the role of SI in financial markets. Generalized to salespeople this behavior might depress the market success of products related to sustainability at large.

The findings and their generalization indicate that salespeople might systematically deviate from their clients’ interests in regard to social responsibility. Advisors and salespeople in their mediating role might be an important barrier to sustainable development.

This is the first quantitative study that explores the decision-making by investment advisors in the context of SI, and as such answers to specific calls in literature to explore the micro-foundations of decision making in regard to SI and social responsibility, and on the relationship between private investors and investment advisors. This study is based on unique and original empirical data on advisors that work with retail and wealthy private investors.

This paper reviews research examining how the use of new office technologies can contribute to the risk of stress‐related health changes. Looking to the future of office work, the potential stressors associated with expert systems are discussed and the conditional nature of stress demonstrated.

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion.

This paper takes an interdisciplinary approach by utilizing equivalence theories from the discipline of translation studies. It canvasses two dichotomy-like approaches – natural versus directional equivalence and formal versus dynamic equivalence – to compose a theoretical framework within which to analyze 25 translation-related papers discussing accounting harmonization published from 1989 to 2018.

This paper presents evidence of theoretical contradictions likely to affect the development of translation research in accounting if they go unrecognized. Moreover, the analysis suggests that these contradictions are likely to originate in the assumptions of mainstream accounting research, which neglect both the constructed nature of equivalence and the socially constructed nature of accounting concepts.

Despite the significance of translation for the objective of international comparability, this paper is the first comprehensive theoretical approach to equivalence in accounting research. It responds to a recognized demand for studying equivalence and its limitations, challenges many of the expectations accounting research places on translation and discusses the possible origins of related assumptions.

The paper aims to determine and assess the cost positions that mostly impact the company total cost efficiency in supply chain management under theoretical and empirical background.

In the paper, the systemic and logical analysis of e‐commerce expert research made over the past several years was used. For the empirical research, the data of a wholesale company cost structure and processes management was used.

Major findings allow stating that e‐commerce adoption in business has a positive impact on business efficiency in several areas. The quantitative and qualitative analysis of e‐commerce impact on business efficiency shows that the main cost positions, which directly depend on e‐commerce adoption and use, and experience quite big changes, are average cost of inventory management, the cost of materials ordering process, and the cost of labour.

The presented empirical research confirms the theoretical implications of e‐commerce impact on business efficiency. Using this information, the future research should be made on evaluation of indirect e‐commerce impact on business efficiency.

The empirical research of e‐commerce adoption in a wholesale company confirms that the main areas where e‐commerce has an important positive impact on business efficiency are the cost of inventory management, the cost of materials ordering process and the cost of labour.

The e‐commerce impact on business result analysis is improved by detailed costs, which depend on e‐commerce adoption, analysis and definition of e‐commerce impact on business results, by evaluating the business efficiency in quantitative and qualitative forms.

The purpose of this study is to explore the perceptions of key actors in the Caribbean’s hotel industry on the development of business models that are inclusive of the sustainable development goals (SDGs) and resilient to climate change challenges. The objectives are to gain a better understanding of the central actors’ perspective and to explore the potential of scenario thinking as a pragmatic tool to provoke deep and practical reflections on business model innovation.

The research is based on a questionnaire survey conducted via email to senior personnel in the hotel industry across the region as well as to national and regional tourism and hospitality associations/agencies and government ministries. The questionnaire used a mix of close- and open-ended questions, as well as fictional scenarios to gain insight about perceptions from key actors in the tourism sector, including respondents’ personal beliefs about the reality of climate science and the need for action at the levels of individuals, governments, local, regional and multinational institutions.

The study found that while the awareness of climate change and willingness to action is high, respondents perceive that hotels are not prepared for the climate crisis. Respondents had an overall view that the hotel sector in the Caribbean was unprepared for the negative impacts of climate change. Recommendations from the study include the need for immediate action on the part of all to both raise awareness and implement focused climate action to secure the future of tourism in the Caribbean.

The use of a survey has considerable challenges, including low response rates and the limitations of using perceptions to understand a phenomenon. The survey was conducted across the Caribbean from The Bahamas to Belize and down to Trinidad and Tobago so that views from across the similar, yet diverse, regions could be gathered, included and compared for a comprehensive view of perceptions and possible ideas for climate smart action.

The 2030 Agenda for SDGs is based on policy and academic debates. This study helps to bridge the academic and policy discussion with the needs of the industry.

This study contributes a consideration for climate-resilient business models for hotels in the tourism industry as a definitive action toward achieving SDG 13. This combined with the use of fictional climate change scenarios to access perceptions about the future of the hotel industry in the light of climate change, adds originality to the study.

Little is known about the adoption of mobile banking technologies in emerging Asian economies. The purpose of this paper is to empirically examine the motivators that influence a consumer’s intentions to use mobile banking.

A web-based survey was employed to collect data from 348 respondents, split across Thailand and Australia. Data were analysed by employing exploratory and confirmatory factor analyses, path and invariance analyses.

The findings indicate that for Australian consumers, perceived ease of use, perceived usefulness (PU) and perceived risk (PR) were the primary determinants of mobile banking adoption. For Thai consumers, the main factors were PU, PR and social influence. National culture was found to impact key antecedents that lead to adoption of m-banking.

The actual variance explained by the study’s model was higher in Australia (59.3 per cent) than for Thailand (23.8 per cent), suggesting future research of m-banking adoption in emerging Asian cultures.

The authors identify the important factors consumers consider when adopting m-banking. The findings of this research give banking organisations a foundational model that can be used to support m-banking implementation.

The study is perhaps the first to examine and compare the intention to adopt m-banking across Thai and Australian consumers, and responds to calls for additional research that generalises m-banking and m-services acceptance across cultures. This study has proposed and validated additional constructs that are not present in the original SST Intention to Use model.

The purpose of this paper is first to give an in-depth discussion of the criticism of socially responsible investment's (SRI) alleged incompatibility with the concept of rational investment constituting an inferiority to conventional investment so as to disprove unwarranted arguments and identify potential for improvement of SRI. The second objective is to propose a framework that places SRI and conventional investment on the same level of rationality.

The discussion is based on a literature study. The framework uses a previously published multidimensional optimization approach and embeds it into a new, integrated methodology for investment decisions in the presence of SRI objectives. The framework is empirically evaluated using historic stock market data.

The main findings show that SRI is not necessarily less rational than conventional investment; it can be implemented in an equally stringent and clearly defined methodology. The empirical results prove that investors can pursue SRI objectives without sacrificing performance.

Focus is on the German stock market; in the future, research will be expanded to cover international markets.

The results may contribute to enhance the SRI methodology.

Investors may be encouraged to consider SRI, strengthening the concept of sustainability.

In the literature, the question of SRI’s compatibility with rational investment has often been cited but seldom scrutinized. An in-depth analysis combined with a framework to exploit of the learnings has yet been missing.

The aim of this article is to study a locally‐oriented and book‐based research field using two Swedish language sources. Knowledge about citation patterns outside journal‐based, English language databases is scarce; thus a substantial part of research in the humanities and the social sciences is neglected in bibliometric studies.

Citation characteristics (publication type, language, gender and age) in the journal Tidskrift för Litteraturvetenskap (2000‐2009) and in grant applications (2006‐2009) are studied. The datasets are analyzed further, adopting an author‐co‐citation approach for depicting and comparing the “intellectual base” of the field.

It is shown that monographs and anthologies are the main publication channel in Swedish literary research. English, followed by Swedish, is the major language, and the gender of authors seems to influence citation practices. Furthermore, a common intellectual base of literary studies that is independent of publication type and language could be identified.

Bibliometric analysis of fields within the humanities needs to go beyond established databases and materials. The extensive use of recent English language monographs in Swedish literary studies informs the acquisition policy of university libraries serving literature scholars.

Citation analysis of non‐English sources offers further knowledge about scholarly fields with a local and “rural” profile. The approach of using references in grant applications provides a novel and promising venue for bibliometric research.

The agricultural sector in the USA has experienced significant structural changes. For accommodating farm business, households have diversified their operations adopting various strategies—agricultural, structural, environmental, and income strategies. The purpose of this study is to analyze the factors influencing farmer’s diversification strategies while taking into account the simultaneous decision-making process.

This study uses a nation-wide farm household data from the US. The diversification decisions are analyzed using multivariate probit regressions.

The study suggests that agricultural, structural, environmental, and income diversification strategies are interlinked. Specifically, results indicate that, on one hand, environmental and income diversification strategies are positively interlinked. On the other hand, agricultural and structural diversification strategies are positively interlinked. Additionally, the factors representing location, farm, and farmer characteristics, farm type, and financial condition of the farm are major determinants in the choice of farm diversification strategies.

In this paper, diversification activities are broadly classified under four strategies: agricultural, structural, environmental, and income. Depending on the context and country, the definition and strategy set may need revision.

Strong complementary between diversification strategies suggests that studies analyzing farm household decisions and strategies need to account for the simultaneous decision-making process. As decisions are interlinked, separately analyzing one specific strategy may lead to biased estimates. Farm business households need to develop multiple skills and flexible capacities to tackle farming-related issues, including structural changes, risk management, and income enhancing activities. Improving employment opportunities for the rural farming population can stimulate structural diversification.

This paper contributes to limited literature about diversification by analyzing factors influencing different diversification decisions and finds interlinkage between decisions.

Applies a parallel backward‐chaining technique to a rule‐based expert system on a shared‐memory multiprocessor system. The condition for a processor to split up its search tree (task‐node) and generate new OR nodes is based on the level in the goal tree at which the task‐node is found. The results indicate satisfactory speed‐up performance for a small number of processors (< 10) and a reasonably large number of rules.