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This paper presents a qualitative study of penetration testing, the practice of attacking information systems to find security vulnerabilities and fixing them. The purpose of this paper is to understand whether and to what extent penetration testing can reveal various socio-organisational factors of information security in organisations. In doing so, the paper innovates theory by using Routine Activity Theory together with phenomenology of information systems concepts.

The articulation of Routine Activity Theory and phenomenology emerged inductively from the data analysis. The data consists of 24 qualitative interviews conducted with penetration testers, analysed with thematic analysis.

The starting assumption is that penetration testers are akin to offenders in a crime situation, dealing with targets and the absence of capable guardians. A key finding is that penetration testers described their targets as an installed base, highlighting how vulnerabilities, which make a target suitable, often emerge from properties of the existing built digital environments. This includes systems that are forgotten or lack ongoing maintenance. Moreover, penetration testers highlighted that although the testing is often predicated on planned methodologies, often they resort to serendipitous practices such as improvisation.

This paper contributes to theory, showing how Routine Activity Theory and phenomenological concepts can work together in the study of socio-organisational factors of information security. This contribution stems from considering that much research on information security focuses on the internal actions of organisations. The study of penetration testing as a proxy of real attacks allows novel insights into socio-organisational factors of information security in organisations.

With the growing concern of various sectors of society regarding environmental issues and the promotion of sustainable development, green technology innovation is generally considered to be conducive to the long-term development of enterprises. However, because of the existence of agency problems, managers may have shortsighted behaviors. Then how will managers' shortsighted behaviors affect enterprises' green technology innovation?

This paper uses machine learning-based text analysis methods to construct a manager myopia index based on the data from A-share listed companies on the Shanghai and Shenzhen Stock Exchanges from 2015 to 2020. We examine the impact of manager myopia on green technology innovation in companies.

Our study finds that manager myopia significantly inhibits green technology innovation in companies. However, when multiple large shareholders coexist and the proportion of institutional investors' holdings is high, it can alleviate the inhibitory effect of manager myopia on green innovation. Heterogeneity tests show that the impact of manager myopia on green technology innovation is relatively significant in non-state-owned and manufacturing companies, as well as in the electricity industry. Robustness tests demonstrate that our conclusions remain valid after using propensity score matching to eliminate endogeneity problems.

From the perspective of corporate governance, this paper incorporates managers' shortsightedness, multiple large shareholders and institutional investors' shareholding ratios into the same logical framework, analyzes their internal mechanisms, helps improve corporate governance, enhances green innovation capabilities and has strong implications for the implementation of national innovation-driven development strategies and the achievement of “carbon peak” and “carbon neutrality” targets.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

The purpose of this paper is to examine small and medium-sized enterprises’ (SMEs) level of participation in human resource development activities during a labor shortage. Drawing on human capital theory, it examines whether SMEs’ profiles, determined according to their participation in different types of training activities, relate to perceived benefits of training, barriers to participation in training and learning culture.

This study applies latent profile analysis (LPA) to 10 training practices of 427 SMEs in Quebec, Canada.

The LPA distinguished four profiles of SMEs, reflecting differing capacities for mobilizing training resources during a labor shortage. These four profiles show differences with regard to perceived training benefits, barriers to participation in training and learning culture.

To the best of the authors’ knowledge, this study is among the first to focus on the specific ability of SMEs to invest in their human capital in the unique and recent context of a labor shortage.