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This paper investigates the impact of political connections on the performance of Korean chaebol companies. We use two indicators to measure the ability and diversity of political connections and find that chaebol companies are more likely to establish political connections compared to non-chaebol firms, which gives them an advantageous position in government procurement bidding. Significantly, our findings indicate that political connections correlate positively with the monetary value of government contracts secured by chaebols, underscoring the direct economic benefits of these connections. Overall, our study sheds light on the motivation for the political networks of chaebol firms and contributes to a better understanding of the direct benefits of political connections. [ABSTRACT FROM AUTHOR]

Demanding, competitive business dynamics drive organisations to continually evaluate and adopt automation in their structural setups, particularly warehouses, for growth and profitability. Industry 4.0 technologies are revolutionising warehouse operations, resulting in cost savings, increased efficiency, and a more environmentally friendly approach for businesses. The readiness of organisations to adopt these technologies is evaluated with the help of hard and soft determinants selected through a theoretical framework of Technology–Organisation-Environment (TOE). In this study, a unique method is used that combines the Modified Delphi method, content validity for scale validation, expert opinion consensus tests for agreement, ranking determinants using the Best Worst Method (BWM), and rank validation through sensitivity analysis for warehousing industry experts and organisations. Warehouse service providers who convert their warehouses into smart modes to serve fast-moving consumer goods companies in Tier-2 cities are chosen for the structural framework. Results present the role of the 'operational efficiency of technology', 'top management', 'employee's education', and 'technical background' as the most effective driving determinants. This research provides valuable information to researchers and managers trying to upgrade their warehouse into a smart warehouse. [ABSTRACT FROM AUTHOR]

In this paper, we examine the relationship between terrorism and exports at the firm-level. We use a panel data of 301 firms listed on the Pakistan Stock Exchange and records of terrorist attacks in Pakistani cities from 1999 to 2014. By calculating city-level terrorism indices, the study reveals significant variations in the frequency of terrorist incidents both between cities and within cities over different time periods. Our panel regressions show that firm exports are correlated with terrorist attacks in the cities where the firms are located, and these correlations are statistically significant even when terrorism is lagged up to six years. Interregional spillover effects of terrorism are less pronounced. While a negative correlation can be found between firm exports and our terrorism indices, the correlation with domestic sales tends to be statistically insignificant. The findings shed light on the persistent link between local terrorism and firms' international and domestic operations. [ABSTRACT FROM AUTHOR]

Informal cross-border trade (ICBT) refers to the illegal activities of cross-border commerce conducted by unregistered small-scale traders. We seek to develop insights to understand the ICBT value chain and offer policy recommendations to successfully integrate it into the formal economy. Using a game-theoretic model, we analyze the operations and key market dynamics of ICBT. We analyze the policy implications of three representative UN directives: enhancing marginalized traders' access to formal channels, reducing export tax rates for formal traders, and introducing an alternative simplified trade regime (STR) for informal traders. All three policies result in an increase in government proceeds when the inherent profitability of the formal or STR channels is sufficiently high. Furthermore, social welfare increases when the policies effectively balance wholesale price competition within the formal and informal channels. We apply our model to a case study based on Uganda's agricultural exports over an 11-year horizon. The access enhancement policy is most effective in increasing government proceeds but least effective in improving the welfare of other participants. The tax reduction policy enhances traders' profitability but sacrifices the welfare of farmers and government proceeds substantially. Finally, the STR acknowledgement policy results in the largest increase in profitability of marginalized traders and farmers but comes at the cost of government proceeds. This paper was accepted by Jay Swaminathan, operations management. Funding: This work was supported by the Institute of Management Research, College of Business Administration, Seoul National University. Supplemental Material: The data and online appendix are available at https://doi.org/10.1287/mnsc.2022.02479. [ABSTRACT FROM AUTHOR]

This study examines the relationship among corporate social and environmental disclosures, firm risk, and board gender diversity. This paper offers fresh insights into the relationship between corporate social and environmental disclosures and gender diversity and firm risk., Using panel data of Chinese nonfinancial A‐share‐listed companies from 2008 to 2020, we discover that the correlation between gender diversity on the board and corporate social and environmental disclosures has a significant negative influence on firm risk. The findings also revealed that the impact of gender diversity and corporate social and environmental disclosures is more pronounced to mitigate firm risk in nonstate‐owned enterprises than in state‐owned enterprises. For robustness, we used the generalized method of moments to control for reverse causality and endogenous variables' existence; the findings are similar to the main results. The study contributes to the literature by offering a contingency approach to examine the relationship between corporate social and environmental disclosures and firm risk and sheds light on the relationship in the context of a developing economy. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate sustainability practices in the banking industry, focusing on a developing economy. It uses the triple-bottom-line framework to answer the following research question: how do banks in Nigeria conceptualise sustainability, and what role does it play in their banking practices? Design/methodology/approach: This study adopts a social constructivist approach in its exploration of banking sustainability practices in an emerging economy, and the research design is a purpose-based (exploratory) approach. The qualitative data was collected from 33 bank personnel from various bank units and departments through semi-structured interviews to achieve the research objective. Findings: The study reveals a lack of sustainability policies and programmes, as banks focus mainly on profitability. It uncovers unfair treatments of bank workers through casualisation, low wages and work overload. It indicates that most banks in developing countries ignore environmental considerations, as they still carry out paper-based transactions and use diesel-powered generators, which cause various negative environmental impacts. It also confirms that governments and banks in the country are not doing enough to propagate sustainable practices and banks have also not taken advantage of the sustainability concept to promote their brands; instead, they consider it as requiring additional operational costs. Practical implications: The findings demonstrate the need for banks to see sustainability from a marketing point of view and adopt sustainable practices to create additional value that will improve their brand image and enhance their competitiveness. Originality/value: The importance of sustainability in the banking industry in emerging economies is considered a viable means of contributing to the overall development goals of the United Nations as the world tries to preserve the environment. It also highlights the consequences of inaction or unsustainable banking practices. [ABSTRACT FROM AUTHOR]

This paper assesses the economic potential of music streaming in a developing African economy. It aims to know whether, in emerging African countries, the economic value of music streaming can significantly improve the world's music market revenue growth. Hence, the study uses two marketing theories, product and marketing concepts, to conceptualize a hypothesized model based on survey data from Nigeria. Specifically, it achieves its objective by analyzing the factors that correlate with premium music streaming using the Partial Least Square Structural Equation Modelling (PLS-SEM). Our findings suggest that music sampling and consumer attitude are crucial for determining purchase intention and premium streaming. Additionally, we find that stringent anti-piracy measures and low streaming costs can influence optimal music purchase intention and premium music streaming behavior. Overall, while the study fosters an understanding of the economic potential of music streaming in emerging African markets, its evidence supports the literature with valuable insights for decision-makers. [ABSTRACT FROM AUTHOR]

Sustainable consumption research, particularly understanding how consumers realign their purchasing habits toward more sustainable ones (e.g., upcycled products), has swiftly grown in popularity. Upcycling is one of the ways for firms to decrease their waste while enhancing their production processes. It is a way to add value to waste and discarded products and make them new again with a story. Although there is some research on consumer perception of such products in developed countries, the views of consumers in developing countries regarding upcycled goods have not been studied. To address this gap, this paper investigates consumer attitudes toward upcycling products in an emerging economy, namely, Türkiye. We conduct an embedded case study and examine several contextual considerations that firms should consider when embarking upon upcycling programs. In conclusion, we offer a conceptual framework for attitude toward upcycled products. [ABSTRACT FROM AUTHOR]

This study explores the role of gastronomy information presentation quality (GIP-Q) in social media on gastronomy destination image (GDI) formation, drawing upon stimulus-organism-response theory. Data were gathered from 219 travelers from three gastronomy cities in Turkey using a structured self-administered questionnaire and analyzed using PLS-structural equation modeling. The results reveal that reliability, understandability, completeness, timeliness, believability, interpretability, and relevance dimensions positively affect the GIP-Q in social media. The findings also show that the GIP-Q in social media positively affects cognitive and affective GDI formation. This study offers insights to gastronomy industry professionals about enhancing travelers' perceived GDI. [ABSTRACT FROM AUTHOR]

Purpose: This study attempts to explore the association between circular economy implementation and sustainability performance for the textile industry in Vietnam. This study also investigated the influences of corporate green commitment on implementing circular economy practices as well as the moderating effect of corporate green efficacy on the relationship between corporate green commitment and circular economy implementation. Design/methodology/approach: The circular economy practices in the study were divided into three categories: internal environmental management, eco-design, and investment recovery. Sustainability performance consists of economic performance, environmental performance, and social performance. A questionnaire survey on Vietnam's textile companies was conducted in the study to test the proposed research framework. Findings: Research findings reveal that corporate green commitment significantly influences the implementation of circular economy practices, and circular economy practices have significantly positive influences on sustainability performance. Corporate green efficacy significantly moderates the association between corporate green commitment and circular economy implementation. Originality/value: As one of the first empirical studies focusing on the circular economy issues in Vietnam's textile industry, this study extended the understanding of the antecedents and consequences of implementing circular economy practices. The research results are theoretically and practically meaningful. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to study how CEO power impact corporate tax avoidance. In particular, this paper aims to empirically examine the moderating impact of institutional ownership on the relationship between CEO power and corporate tax avoidance. Design/methodology/approach: The multivariate regression model is used for hypothesis testing using a sample of 308 firm-year observations of Tunisian listed companies during the 2013-2019 period. Findings: The results show that CEO power is negatively associated with corporate tax avoidance and that institutional ownership significantly accentuates the CEO power's effect on corporate tax avoidance. This implies that CEOs, when monitored by institutional investors, behave less opportunistically resulting in less tax avoidance. Practical implications: Our findings have significant implications for managers, legislators, tax authorities and shareholders. They showed that CEO duality, tenure and ownership can mitigate the corporate tax avoidance in Tunisian companies. These findings can, hence, guide the development of future regulations and policies. Moreover, our results provide evidence that owning of shares by institutional investors is beneficial for reducing corporate tax avoidance. Thus, policymakers and regulatory bodies should consider adding regulations to the structure of corporate ownership to promote institutional ownership and consequently control corporate tax avoidance in Tunisian companies. Originality/value: This study differs from prior studies in several ways. First, it addressed the emerging market, namely the Tunisian one. Knowing the notable differences in institutional setting and corporate governance structure between developed and emerging markets, this study will shed additional light in this area. Second, it proposes the establishment of a moderated relationship between CEO power and corporate tax avoidance around institutional ownership. Unlike prior studies that only examined the simple relationship between CEO power and corporate tax avoidance, this study went further to investigate how institutional ownership potentially moderates this relationship. [ABSTRACT FROM AUTHOR]

This study delves into the effect of environmental, social and governance (ESG) indicators on economic growth trajectory of an emerging economy. A sample of firms listed on the ESG index of the National Stock Exchange (NSE) was examined. The findings reveal a positive and statistically significant relationship between ESG performance indicators and economic growth represented as gross domestic product (GDP) per capita. The sample is further segregated into energy and non‐energy sectors, where the aggregate ESG scores exhibited a statistically significant influence on economic growth in both sectors. However, upon a closer examination of the individual ESG pillars, the governance pillar is observed to exert a negative influence on economic performance in non‐energy firms. In contrast, the environment and social pillars show no significant influence. The analysis then employs a unique approach by applying a Difference‐in‐differences estimator to assess the impact of Business Responsibility and Sustainability Reporting (BRSR) regulations, which confirms a positive impact on economic growth after regulations but exclusively within the non‐energy sector. This study underscores the substantial impact of ESG aggregate and individual scores on GDP per capita, which translates to economic growth. [ABSTRACT FROM AUTHOR]

This study investigates the motivating factors behind the formalization of small informal enterprises in Bangladesh, an emerging economy, employing the lens of institutional theory. It emphasizes how regulatory structures, normative pressures, and cognitive understandings shape the decisions of SME owners in emerging economies like Bangladesh. A significant portion of small enterprises in Bangladesh remain informal, leading to concerns over economic development, productivity, and efficiency. Informal enterprises often face challenges such as limited access to finance, market entry barriers, and regulatory hurdles. Recognizing the need for formalization, this research aims to understand the drivers behind this transition. A questionnaire survey of 304 informal enterprises reveals that streamlined regulatory systems, particularly one‐stop solutions and simplified registration processes, are primary motivators for formalization. Additionally, flexible collateral requirements for financing and lower levels of technological adoption also significantly influence this transition. These findings contribute to the academic discourse on informal businesses in emerging economies and provide key policy implications for fostering formalization through targeted strategies and policies. [ABSTRACT FROM AUTHOR]

While the role of digital technologies (DTs) in facilitating entrepreneurship is well established, research on understanding the role of DTs among circular start‐ups as part of their overall strategy is scarce. This is vital from the perspective of emerging economies, such as India. The study aims to identify and analyse the factors influencing digital technology adoption in circular start‐ups using the Technology‐Organisation‐Environment (TOE) framework and Technology Acceptance Model (TAM) to form a novel Circular Startup Digital Adoption (CSDA) framework. In addition to integrating the TOE framework and TAM, the study utilises a systematic literature review with subject‐matter‐expert (SME) consultation in order to determine the factors of the CSDA framework. To the best of the authors' knowledge, this is among the first studies to analyse the factors behind the adoption of DTs by circular startups from an emerging economy perspective, offering theoretical, managerial and policy implications. [ABSTRACT FROM AUTHOR]

Purpose: COVID-19 pandemic interrupted global supply chains (SCs) affecting both developed and developing countries. In context of the COVID-19 pandemic, numerous studies were conducted on sustainable supply chain (SSC) in emerging markets (EMs). However, the contributions of these studies require to be systematically reviewed to provide a platform of knowledge. The purpose of this review is to systematically explore the relevant literature on SSC management during the COVID-19 pandemic in EMs. Design/methodology/approach: The authors applied Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to perform a systematic literature review. Scopus database was used to extract the relevant literature, and 51 journal articles along with 5 conference proceedings were included in the study. Findings: This study identified the major contents along with four different themes, which are the impacts of COVID-19 on the SC, recovery strategies to alleviate the adverse impacts of COVID-19, sustainable practices to improve SC performance and resilience activities to assure firms' survivability. Furthermore, the research reveals that interview/survey/case study–based research and review articles focusing on various industries have dominated the field of SSC management in the context of EMs. Originality/value: This research enriches the literature by providing an overall scenario of SSC during the COVID-19 pandemic in the context of emerging economies. [ABSTRACT FROM AUTHOR]

This research paper aims to investigate the interdependent influences of barriers to implementing reverse logistics in the broad spectrum of processing activities in the conditions of an emerging economy. An effort was made to approach these barriers (i.e., organizational and management barriers, technical and technological barriers, and economic, financial, and market barriers) based on the relevant literature, predominant attitudes, and experts' opinions, thus contributing to the body of knowledge in this domain. Determining the intensity of interdependent influences and the importance of barriers for implementing reverse logistics was performed to determine the most important (key) barriers that can be practically applied as guidelines for decision making. The Fuzzy DEMATEL method was used to determine the intensity of these influences on a sample of manufacturing companies in the Republic of Serbia. The results indicate that the most critical barriers to the successful implementation of reverse logistics are a lack of management support and cooperation with scientific institutions and professional associations to acquire knowledge and follow trends in the field. [ABSTRACT FROM AUTHOR]

In light of agency and resource dependence theories, we explored the impact of ownership patterns on the likelihood of financial distress using 57 financial institutions (FIs) listed in Dhaka Stock Exchange and 390 firm years from 2016 to 2022. This study observed that 97.94% of the firms are in distress, 1.03% in gray, and 1.03% in the safe zone. Thus, the stability of FIs lags quite behind the expected standards. Multiple linear regression results show that director ownership is inversely associated with corporate failures, suggesting higher stakes of directors lower the risk of financial distress. When directors align their interests with those of firms by owning shares, it enhances firm performance and lowers the likelihood of failures. Also, institutional ownership negatively correlates with financial distress due to their active surveillance and focus on long-term performance. Besides, effective overseeing process of institutional investors works as a deterrent to making freaky decisions. Conversely, foreign ownership showed a positive affinity with financial distress. In Bangladesh, family dominance, lopsided influence, and political connections limit foreign investors' ability to contribute to a firm's long-term success. While most earlier studies in emerging economies showed financial resilience through the Altman Z-score, only a few have examined ownership patterns as a potential cause of firm bankruptcy. Considering ownership patterns as an explanatory variable of financial distress, this study discourses the corporate governance issues and resilience of FIs in an emerging economy. [ABSTRACT FROM AUTHOR]

Recent studies provide evidence that economic policy uncertainty (EPU) is linked with the workers' remittances, yet the channel through which EPU affects the workers' remittances has been less explored. To understand the above said channel, this study uses monthly data from Pakistan, which ranges from January 2015 to November 2022. Based on the results obtained by using different econometric techniques, this study provides evidence that the foreign exchange rate mediates the relationship between EPU (both global and domestic) and workers' remittances. Additionally, it finds that the domestic EPU mediates the relationship between the global EPU and the exchange rate. Interestingly, the results highlight the limited influence of altruistic motives on remittances instead the findings suggest the prevalence of self-interest as the dominant driving factor behind workers’ remittances in the case of Pakistan. The findings of this study have implications for policymakers and stakeholders in formulating effective strategies to harness the potential of workers’ remittances for economic development and welfare enhancement in Pakistan. [ABSTRACT FROM AUTHOR]

The study investigates the customers' intention to use app-based medicine services in an emerging economy. This study explores the indirect effects of perceived usefulness, perceived ease of use, perceived security and perceived delivery with the intention to use app-based medicine services through the mediating effect of perceived trust. The present study developed a self-administered survey questionnaire to collect data from 336 respondents who were using app-based medicine services in Bangladesh. The data was collected between March 2022 and May 2022. The collected data were analysed using SmartPLS-4 to determine the reliability and validity of the constructs. The study's findings indicate that perceived usefulness, perceived ease of use, perceived security, and perceived delivery positively and significantly (t > 1.96; P < 0.05) influence the perceived trust in app-based medicine services. The research findings also indicate that perceived ease of use, perceived delivery, and perceived trust significantly (t > 1.96; P < 0.05) impact the intention to use app-based medicine services. This study highlights to explore the success factors such as consumer perceived usefulness, perceived ease of use, perceived security, and perceived delivery that can increase customers' trust to use app-based medicine services in the developing economy. [ABSTRACT FROM AUTHOR]

In pursuit of profit maximization through practices that promote sustainable development, companies increasingly use environmental, social, and governance (ESG) criteria to guide investment. However, there are challenges in implementing these practices across diverse sectors, such as the construction industry, especially in emerging countries with limited related studies. This study validated the challenges of implementing ESG in the construction industry in an emerging country like Brazil, considering its relationship with the United Nations Sustainable Development Goals (SDGs). A literature review identified challenges associated with ESG implementation, followed by the development of a questionnaire based on these challenges. Subsequently, the questionnaire was administered to professionals in the construction industry and validated using the Lawshe method. Twenty-seven challenges were identified, of which twelve were validated, including the lack of standardized performance indicators, regulatory guidelines associated with ESG practices, organizational resistance, and insufficient transparency in non-financial indicators. This study provides guidance for overcoming challenges in the successful adoption of ESG in the construction industry. It also identifies the most-impacted SDGs and lays the foundation for future actions promoting sustainable development in the construction industry in emerging countries. [ABSTRACT FROM AUTHOR]

This study aims to investigate the mediating role of supply chain resilience and robustness on the relationship between the use of digital technologies and sustainable environmental performance. Additionally, it investigates the moderating role of supply chain complexity on the impact of digital technologies on supply chain resilience and robustness. Data were gathered from 292 supply chain managers at registered manufacturing companies in Egypt and analyzed using Smart-PLS 4 software. The findings reveal that supply chain resilience and robustness partially mediate the link between digital technologies and sustainable environmental performance. Moreover, supply chain complexity was found to positively moderate the effect of digital technologies on both resilience and robustness. The model explained 53.2% of the variance in supply chain robustness, 56.6% in supply chain resilience, and 72.3% in sustainable environmental performance. These results provide critical insights for corporate policymaking, helping to drive continuous improvements in supply chain management, environmental performance, and sustainable development. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to empirically investigate the relationship between artificial intelligence (AI) in marketing (AIM) and business performance from the resource-based view (RBV) perspective. Design/methodology/approach: A survey strategy was used in this study to collect data from 225 small and medium enterprises (SMEs) respondents who were on the registered list of the Ghana Enterprise Agency in the Eastern Region of Ghana. Structural equation modeling – path analysis was used to estimate the impact of AIM on the performance of SMEs. Findings: The analyzed data shows that AIM has significant impact on the financial performance, customer performance, internal business process performance and learning and growth performance in the case of SMEs in Ghana. This study establishes the significance of AIM approach in achieving financial performance, customer performance, internal business process performance and learning and growth performance through the application of AIM determinants including, Internet of Things (IoT), collaborative decision-making systems (CDMS), virtual and augmented reality (VAR) and personalization. Research limitations/implications: Aside the aforementioned significance of this research study, this study has limitations. The sample size of this research study can be expanded to include SME respondents in other geographical areas that were not considered in this study. Future research studies should concentrate on how AIM can analyze customer communications and information such as posts on social media to develop future communications that may enhance customer engagement. Practical implications: The practical implications comprise of two key items. First, this research study encourages SME owners and managers to develop an AIM method as a fundamental strategic goal in their pursuit to improve SME performance. Second, SME owners and managers should increasingly implement the four determinants of AIM indicated in this research study (i.e., IOT, CDMS, VAR and personalization) to develop essential resources for effective application of AIM to improve their performance. Originality/value: The results of this study provide a strong support to RBV theory and the proposition that AIM and its determinants (i.e., IOT, CDMS, VAR and personalization) should be recognized as an essential strategic resource for improving the performance (i.e., financial performance, customer performance, internal business process performance and learning and growth performance) of SMEs. This study also contributes to the current body of knowledge on AIM and management, particularly in the context of an emerging economy. [ABSTRACT FROM AUTHOR]

Despite a plentiful supply of organic food in emerging economies, consumers are slow to adopt sustainable organic food behaviors. India is one of the top five nations in the world in terms of the total amount of agricultural land that is certified as organic, but the domestic organic consumption in the country itself is really sparse. Using the framework of the theory of reasoned action, this investigation explores how customers' perceived values (health and hedonic values) influence their attitude toward purchasing organic food. Also, it elaborates on the moderating effect of media exposure to food safety issues to know its strength in the attitude–intention relationship. This research utilized PLS-SEM to analyze the structural relationships among the constructs, with 202 responses from consumers in India. The study found the strongest influence of hedonic value over health value and subjective norms on the green purchase attitude of consumers. To the best of our knowledge, this is the first study that investigated the moderating effect of media exposure on food safety issues on consumers' attitude–intention relationship in a developing nation context. The study highlighted that people who have regularly been exposed to food safety related issues around them are more willing to buy organic food. Thus, it contributes to a more robust attitude–intention relationship among customers toward the purchase of organic food. [ABSTRACT FROM AUTHOR]

In this study, we argue that managing technological entrepreneurship effectively is crucial for firms' competitive advantage and high performance. By using an inductive approach of a multiple-case study of Chinese technology-based manufacturing firms, we identify four complementary patterns of technological entrepreneurship (i.e. in-house R&D, R&D acquisition, R&D alliance, and R&D contracting) and find that possessing the uniqueness of knowledge assets and technological capabilities and capturing the value of knowledge assets and technological capabilities are the major determinants for firms to choose these patterns. Our study develops an integrative framework of technological entrepreneurship for emerging economy firms. Implications for theory, practice, and policy are discussed. [ABSTRACT FROM AUTHOR]

Research Questions/Issues: Using insights from agency and signaling theories, we examine the effect on companies' market‐based performance of a unique monitoring mechanism of compliance with a corporate governance (CG) code, that is, independent certification of compliance with a CG code and type of certification provider. Furthermore, we examine the impact of two boundary conditions, family company status and company‐level information asymmetry, influencing the effect of independent CG compliance certification and type of certification provider on the market‐based performance of companies. Research Findings/Insights: Based on 1110 Bangladeshi company‐year observations from 2006 to 2017, we firstly find that independent CG compliance certification is positively associated with companies' market‐based performance. Secondly, we show that CG compliance certification by a chartered secretarial firm is related to higher market‐based performance. Thirdly, we document that family companies attenuate both these associations. Finally, we find that, while company‐level information asymmetry reinforces the association between CG compliance certification and market‐based performance, it weakens the relationship between certification by a chartered secretarial firm and companies' market‐based performance. Theoretical/Academic Implications: Our findings are consistent with the agency and signaling theory that independent certification of CG compliance and this certification by a chartered secretarial firm reduce information asymmetry between managers and external investors by signaling enhanced credibility of reported CG compliance information. However, the roles of CG compliance certification and certification by a chartered secretarial firm to reduce agency conflict and provide credible signals are conditional on two boundary conditions: family company status and company‐level information asymmetry. Practitioner/Policy Implications: This study's findings highlight the economic implications of a unique mechanism for monitoring compliance with an adopted CG code. The findings have significant implications for policy makers and regulators in emerging economies. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy. Design/methodology/approach: The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage. Findings: The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques. Originality/value: This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research. [ABSTRACT FROM AUTHOR]

Purpose: Digitalisation is reshaping the learning process, shifting it towards personalisation and online learning, and fuelling the growth of massive open online courses (MOOCs) and micro-credentials. Despite being a popular global trend, limited studies have looked at micro-credentials and their impact on learners' behavioural outcomes. The purpose of this study is to investigate the impact of programme design factors on learning experience, as well as the inter-relationships between programme design, learning experience and behavioural responses (e.g. engagement and willingness to pay more (WTPM)) towards micro-credentials. In addition, the study aims to investigate learning enjoyment as a moderator. Design/methodology/approach: A survey questionnaire was used to collect data from 354 respondents who are working adults living in the major economic states in Malaysia. Data analysis was performed using the analysis of a moment structures (AMOS) statistical software and SPSS (Statistical Package for the Social Sciences) PROCESS macro. Findings: The results show the significance of programme design factors (i.e., flexibility, system quality and content quality) in determining the learning experience. The learning experience is found as a mediator in the relationship between programme design factors and learner engagement and WTPM. In addition, the moderation assessment confirms that enjoyment during learning strengthens the relationship between experience and behavioural responses. Originality/value: This study is amongst a few selected studies that focus on engagement in and WTPM for micro-credentials. In addition, it emphasises the mediating role of the learning experience and the moderating role of enjoyment in understanding the impact of programme design on learners' experiences and behavioural responses. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate the relationship between chief executive officer (CEO) power and the level of tax avoidance of Tunisian listed companies. It also examines the moderating role of institutional ownership in this association. Design/methodology/approach: The sample comprises 306 firm-year observations of companies listed on the Tunis Stock Exchange during the 2013–2020 period. Findings: The results indicate that CEO power reduces tax avoidance levels. Moreover, the relationship between CEO power and tax avoidance is more pronounced in the presence of institutional ownership, suggesting that CEOs act less opportunistically when monitored by institutional investors, which results in a reduction in tax avoidance. Practical implications: This study suggests that CEO power and institutional shareholders' influence are important factors in determining firms' avoidance behavior. This study has significant implications for shareholders and regulatory bodies. Indeed, shareholders apprehend the impact of appointing a powerful CEO on tax avoidance practices. This study may also provide regulators with new insights into the influence of CEO power dimensions and institutional ownership on tax aggressiveness. Originality/value: This study fills the gap in the accounting literature by investigating how CEO power may impact tax avoidance behavior and provides empirical evidence on the moderating impact of institutional ownership on this relationship in an emerging economy context characterized by a weakly protected investor setting. [ABSTRACT FROM AUTHOR]

Through using 17,995 firm‐year observations of all the Chinese A‐share listed firms from 2008 to 2016 as a sample, we document that firms with vertical interlock have a lower likelihood of committing corporate fraud. We further test the underlying mechanisms, and we find that the effect of vertical interlock on the occurrence of corporate fraud is more pronounced when firms operate in a region with poor legal protection; with the legal environment being enhanced in China, the effect of vertical interlock has become less significant; and the effect of vertical interlock is also more pronounced when firms exhibit poor information environment at the firm level. Our results in this paper imply that the role of large shareholders and legal protection are substitutes in an emerging economy, and even with rapid economic and legal development in China, large shareholders keep playing a positive role in controlling fraudulent behaviours in Chinese listed firms. [ABSTRACT FROM AUTHOR]

The study aspires to identify the factors conditioning the adaptation of the fourth industrial revolution (4IR) within the manufacturing industries in Bangladesh, embracing Industry 4.0 (I4.0) technology led by the technology‐organizational‐environment (TOE) framework that links a number of conditioning variables in the manufacturing industries of Bangladesh. I4.0 is going to drastically change the landscape of the extended TOE framework to relate demographics with research variables for implementing I4.0 technology in a developing country. The findings of the study are analyzed using SMART PLS SEM 4.0 and SPSS 29 in order to diagnose technological contexts (IT resource availability, technology readiness, and relative advantage), organizational contexts (strategy and leadership, organizational capabilities, and technology infrastructure), and environmental contexts (market pressure, government support, and technology innovation decision making). The study's data, which were collected with a bootstrap confidence range of 95%, offered evidence in favor of both proposed mediating effects. A statistically significant indirect effect of adaptation of I4.0 technology on manufacturing/industry performance was seen in the analysis. This study is conducted to examine the mediating function of manufacturing performance, which enhances the comprehensiveness of the study. Through the application of the TOE framework, this study investigates the impact of I4.0 technology adoption on manufacturing performance. The theoretical framework of the study has been validated by the TOE model, which aims to heighten manufacturing performance by integrating I4.0. The practical implications of this study, organizations, governments, and practitioners engaged in the implementation of I4.0 technologies within developing nation contexts. [ABSTRACT FROM AUTHOR]

This study examines the complex relationships between Psychological Capital, family business, ownership, gender, and firm performance during the COVID-19 pandemic. The study examines the effects of these variables on firm performance and explores the empirical interaction effects. The findings reveal that Psychological Capital positively influences firm performance, supporting the hypothesis that owners with higher Psychological Capital contribute to better business outcomes. Additionally, family business and ownership significantly impact firm performance, indicating that family involvement and concentrated ownership drive organizational success. Surprisingly, the results indicate a negative impact of gender on firm performance, suggesting that firms managed by women are perceived as less successful. The study also explores the interaction effects and finds that the positive relationship between Psychological Capital and firm performance is amplified in family businesses. However, gender does not moderate this relationship, indicating that women Owners face challenges in translating their Psychological Capital into firm performance in the emerging economy of Ecuador. The results provide insights into the complex dynamics within family businesses and underline the need to address gender disparities and promote inclusive Ownership practices. Implications are discussed. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this research article is to explore the behavioural intention of consumers to use app-based shopping for green-tech products in the emerging economy of Bangladesh. The study investigates the indirect effects of perceived ease of use, usefulness, perceived delivery and perceived security on the behavioural intention to use app-based shopping for purchasing green-tech products by considering the mediating role of perceived trust. Design/methodology/approach: A quantitative research approach was applied to collect data from the respondents who had previously used app-based shopping for green-tech products in Bangladesh. An online, self-administered survey questionnaire was used to collect data from 348 respondents. The survey data was analysed using SmartPLS-4 to measure the reliability and validity of the constructs. In addition, partial least squares structural equation modelling (PLS-SEM) was employed to test the research model and hypotheses. Findings: The study's results reveal that perceived usefulness, ease of use, security and delivery positively and significantly influence perceived trust, leading to a higher behavioural intention to use app-based shopping for green-tech products. Additionally, perceived trust significantly mediates the relationship between the behavioural intention to use app-based shopping and perceived usefulness, perceived ease of use, perceived security and perceived delivery. Practical implications: The study's findings have important implications for app-based shopping services to support customers interested in purchasing green-tech products in an emerging economy. The results also indicate that green-tech product companies must adopt new service delivery channels and ensure consumers' convenience and cost and time savings. The present research findings suggest that green-tech product companies need to ensure that they integrate digital technologies into their services for secure and timely delivery of products, improving customer convenience. Originality/value: The study's findings can be insightful for app-based shopping service providers to foster their businesses by focussing on developing a positive trust perception in the consumer's mind, leading to a positive intention to use the app-based shopping services. The present study will enrich the current literature by investigating how consumers' perceived trust affects their behavioural intention to use app-based online shopping for purchasing green-tech products. It will also expand the existing knowledge on app-based shopping by exploring how perceived delivery impacts perceived trust, which subsequently affects customers' intentions to adopt the purchase of green-tech products. [ABSTRACT FROM AUTHOR]

Purpose: With the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study aims to examine stakeholders' perceptions of the sustainability performance of a gold mining subsidiary in Ghana. Design/methodology/approach: Using a purposive sampling technique, the authors interviewed managers and employees of the case enterprise, officials of regulatory institutions and host community members on their perceptions of the case enterprise's sustainability performance. The authors triangulated the opinions expressed by these stakeholders with data from annual reports. The data were analysed through the lens of stakeholder theory. Findings: The authors found that while members of the host community and the regulatory institutions were keenly interested in the case enterprise's social and environmental activities, they perceived their performance as unimpressive, considering the economic benefits derived from the mining operations. On the contrary, the managers and employees of the case enterprise were satisfied with their environmental compliance and social intervention programmes, even though the company's economic position had declined. The authors submit that the variations in the sustainability performance perceptions among the stakeholders are due to the lack of a deeper understanding of the other stakeholders' expectations. Practical implications: To equitably satisfy diverse stakeholder expectations, the study highlights the role of stakeholder collaborations in understanding the expectations of more salient stakeholder groups such as community members and employees, as well as the lesser salient groups such as academics. It also demonstrates the fluidity of sustainability and its benefits in designing a consensual sustainable management strategy. This implies that managers of the case mining enterprise make the necessary efforts to meet the diverse stakeholder needs while attaining their primary objective of creating wealth for shareholders. Originality/value: Compared to advanced economies, studies on sustainability performance in emerging economies are limited. Nonetheless, these limited studies leave out stakeholder perceptions, focusing more on quantitative performance indicators. Using thematic and content analyses, the authors investigate stakeholder perceptions on the sustainability performance of a case mining subsidiary operating in Ghana. The study focused on Ghana because it is ranked with South Africa as the top two producers of gold in Africa. Nonetheless, unlike South Africa, Ghana faces more sustainability challenges from the mining sector due to weak institutions in enforcing sustainability standards. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy – Bangladesh. Design/methodology/approach: The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka's (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change. Findings: This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident. Originality/value: This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy. [ABSTRACT FROM AUTHOR]

This paper provides a comprehensive assessment of the total (market and non-market) gender-based production and consumption activities of Turkish men and women at different stages of their life-cycle. Turkey, one of the few emerging economies within the OECD, offers an interesting case-study as its female labour force participation rate is one of the lowest among OECD countries. Our results show that time spent by Turkish women on household activities is, on average, 30 h a week, basically three times as much as men. In fact, the women-to-men time use ratio for unpaid work is roughly twice as much as the OECD average. We estimate that the monetary value of women unpaid household production exceeds 29% of GDP, while the corresponding estimate for men is around 8%. Using the concept of life-cycle deficit, we also show that Turkish men are dependent on housework undertaken by women over their entire lifetime, which is an almost unique feature in comparison to the European and OECD countries. Finally, unlike other OECD countries that have introduced disincentives to early retirement, Turkish men continue to retire early but retain their acquired habits of not sharing the burden of household work. [ABSTRACT FROM AUTHOR]

This study investigates the impact of corporate governance practices (namely board characteristics, ownership structure, and audit committee characteristics) on corporate tax avoidance. For this purpose, this study uses generalised least squares regression on a sample of 138 companies listed on the Pakistan Stock Exchange. Ten-year data from 2009 to 2018 are collected from published annual reports, comprising 1380 firm-year observations. The findings highlight that board independence, concentrated ownership, and audit committee gender diversity are negatively associated with tax avoidance. Conversely, managerial ownership and audit committee independence positively influence aggressive tax behaviour. Additional analysis reveals that these impacts are nonlinear and change with the different levels of tax avoidance. Enhanced governance stifles tax avoidance at lower levels; however, it encourages tax avoidance when firms are already aggressively avoiding taxes. This scenario represents a 'double down' behaviour depicted by the Pakistani corporate sector. This is one of the foremost studies to explore the impact of corporate governance on tax avoidance in Pakistan. It contributes to the literature by examining the impact of under-researched factors such as board meetings and audit committee characteristics and provides insights into the conflicting findings on board characteristics and ownership structure. [ABSTRACT FROM AUTHOR]

This study aims to examine the relationship between the political connections of companies' independent supervisory boards (PC‐ISB) to these firms' performance during the COVID‐19 pandemic in Indonesia. This study used 1515 observations of companies listed on the Indonesian Stock Exchange (IDX) for the years 2018–2021. The test was carried out using moderated regression analysis. Additional tests were also conducted, such as market performance tests and endogeneity tests using the System Generalized Method of Moments (the System GMM) and the difference‐in‐difference (DID) regression analysis. Results confirm that PC‐ISB has a significant positive effect on company performance. Then, during the COVID‐19 pandemic, the company's performance got worse. However, we did not find that pandemic conditions moderated the relationship between PC‐ISB and company performance. Our results remained consistent after testing using the System GMM and the DID to address the issue of endogeneity. [ABSTRACT FROM AUTHOR]

Purpose: Corporate entrepreneurship (CE) has attracted considerable attention worldwide, and the challenges of managing employees' entrepreneurial behaviours are increasingly recognised. However, the paucity of research on managers' entrepreneurial behaviour in the United Arab Emirates multinational corporate environment creates a salient gap in the current understanding of how national and organisational cultures that not always align frame the critical problems of CE. This study aims to fill this research gap by examining multinationals' CE antecedents drawing on an institutional perspective in Dubai. Design/methodology/approach: The author conducts 54 in-depth interviews with middle managers in multinational enterprises. This study adopts a multiple case study research design to reveal whether an emergent discovery is exclusive to a particular case or is consistently replicated by multiple cases. The author has used abductive reasoning to systematically integrate analytical framework deduction with raw data induction. Findings: This study's findings indicate that CE in Dubai is ineffective and fragmented. Arguably, the cultural background of employees creates different circumstances and determinants of entrepreneurial behaviour. Hence, CE may not achieve epitome competencies without identifying multicultural nuances in an organisational context. Originality/value: Existing research has placed relatively little emphasis on the role of individual national culture in multinational enterprises. This study's results offer potentially valuable implications for theory, practice and future research addressing other emerging countries. This model presents a distinct CE architecture with compelling evidence for national culture (at the macro level), organisational culture, Corporate Entrepreneurship Assessment Instrument and emergent factors (at the meso level) and individual middle managers' real-life experience (at the micro level). [ABSTRACT FROM AUTHOR]

Recent research has demonstrated that innovation is a factor that can add a competitive differential among small- and medium-sized enterprises. The literature presents several types of companies that have invested in the process of organizational innovation. Recently, one type of company that has drawn attention is called "graduated", that is, one that went through the incubation process and received support from an incubator. Research shows that graduated companies (GCs) have enough competencies to develop themselves in their market. This research analyzes the level of organizational innovation in nine GCs in an emerging economy, such as Brazil. To achieve the proposed objective, this study (i) identifies the profile of these companies; (ii) identifies the proposed innovation actions; (iii) applies the innovation radar and (iv) analyzes the dimensions proposed by the innovation radar. The results revealed that the GCs are occasional innovators, with an average of 3.60. Among the nine companies analyzed, seven presented averages above 3.0, considered as occasional innovators and the other two companies, with averages a little above 2.0, were analyzed as little or not at all innovative. GCs, in their majority, are innovative companies. From the theoretical perspective, the results highlight the possibility of improvements and the suggestion of new dimensions for the innovation radar. In the practical scenario, the participating GCs were able to reflect on themes and day-to-day situations that, for lack of time, or even planning, were not analyzed. [ABSTRACT FROM AUTHOR]

Purpose: This study examines the bi-directional relationship between corporate social responsibility disclosure (CSRD) and ownership structure through a dynamic empirical framework in an emerging economy context. Design/methodology/approach: Data over 10 years are used to investigate the response of disclosure to ownership structure variables and vice versa. Dynamic bi-directional relationships are hypothesised and empirically investigated using a panel vector autoregressive (PVAR) model. The ownership structure variables used are government ownership, block ownership and director ownership, while CSRD is constructed as a score through content analysis. Findings: A bi-directional negative relationship between CSRD and government ownership is found, revealing a preference for the state to invest in companies with opaque disclosure. CSRD is found to respond negatively to block ownership, albeit weakly. Results also show that directors prefer to own shares in the company they manage when there are low levels of CSRD. Research limitations/implications: The current empirical set-up of using a small emerging economy may not carry to the context of larger emerging economies where the institutional context may differ. Thus, future research could use this dynamic empirical approach to re-examine the questions raised in this paper using data from other emerging economies. The use of a longer time series makes it feasible to explore further analysis what was not possible in this study, such as an impulse response analysis examining the reaction of the variables of interest, CSRD and ownership variables for a specific time horizon to particular changes or shocks associated with one of the endogenous variables in the PVAR. Practical implications: A major implication is that expecting disclosure practices to improve due to government and director initiatives would be less likely in emerging economies. State and director shareholders prefer to invest in opaque companies because they may purposely choose to keep the minimum disclosure levels. The paper calls for a transparent process and ethical guidelines to guide government investment in firms. Originality/value: The study investigates the bi-directional relationship between ownership structure and CSRD in contrast to the existing literature's presupposed one-way relationship between these variables by demonstrating that bi-directionality does matter. This paper also contributes to the CSRD literature in the emerging economy context. The bi-directional negative relationship between CSRD and government ownership calls for a transparent selection process of board members as representatives of the state in those companies where the government has an ownership stake. It also calls for a transparent process and ethical guidelines to guide government investment in firms. [ABSTRACT FROM AUTHOR]

Purpose: Previous studies demonstrate that market-oriented reform has contributed significantly to China's economic growth from the efficiency-based economic view. But some argue that state-owned firms have access to policy information, scarce resources, and government support, and thus state-owned firms might foster innovation. This study tries to find out either market force or state ownership helps improve firms' R&D efficiency. Design/methodology/approach: Using data from China's high-tech industry, we employed the fixed-effect stochastic frontier model and the spatial panel Han-Philips linear dynamic regression model to investigate the relationship between market-oriented reform and the dynamic evolution of R&D efficiency in both temporal and spatial dimensions. Moreover, we examined whether the relationship is affected in a state-owned economy and an industry protection environment. Findings: The results indicate the following: (1) the R&D efficiency of China's high-tech industry has improved steadily and has converged gradually across its regions during the market-oriented reform; (2) the marketization degree is positively correlated with R&D efficiency and its regional convergence; (3) the state-owned economy and industry protection have significantly weakened the ability of market forces to shape R&D efficiency — i.e. they reduce, rather than enhance, R&D efficiency. Originality/value: This investigation helps understand the drivers of R&D efficiency in transition economies, and the findings are also helpful in defining the boundaries and constraints of market forces. [ABSTRACT FROM AUTHOR]

Purpose: The study's primary purpose is to establish the direct and indirect roles of word-of-mouth communication (WOM) in initiating and maintaining consumer loyalty in the bottom of pyramid (BOP) markets in the Indian context. In addition, the study seeks to evaluate the conditions (viz. extent of media usage, brand distribution intensity and brand social connections) under which WOM leads to the initiation and maintenance of consumer brand loyalty. Design/methodology/approach: The study hypotheses were formulated following the social identity theory. Later, a questionnaire-based survey was conducted among 898 rural BOP consumers. Structural equation modelling technique was applied to test the study hypotheses. Findings: Results suggested a positive effect of WOM on brand credibility and self-brand connections-indicative of the initiation of strong cognitive and affective relationships respectively. Brand credibility and self-brand connections also mediated the paths between WOM and brand loyalty-indicative of the maintenance and continuation of strong affect-laden relationships. These indirect relationships were moderated by the extent of media usage, brand distribution intensity and brand social connections. Originality/value: This is among the first studies that holistically evaluate the role of WOM in developing customer loyalty to rural BOP consumers against the backdrop of the systemic deficiencies in these markets. [ABSTRACT FROM AUTHOR]

Purpose: The study aims to examine the association between corporate transparency and firm value (capital market effect) and investigate whether auditor choice moderates this relationship. Design/methodology/approach: This study uses the Malaysian Institute of Corporate Governance (2017) data set, which provides scores on anti-corruption commitment, organisational transparency and sustainability of Malaysia's top 100 listed firms. The methodology entails an ordinary pooled least square regression method for empirical research. Findings: The positive association between corporate transparency and firm value is more evident in anti-corruption and sustainability initiatives. More importantly, government-linked companies have higher scores. Firms with enhanced anti-corruption commitment are more likely to have higher firm value, and this relationship is more evident for politically connected firms. This study also finds that auditor choice is associated with the firm value in the sampled listed firms. Practical implications: The findings provide implications for investors and regulators on the role of corporate transparency in an emerging capital market. Social implications: The study recommends that emerging market regulators continue enhancing corporate governance codes and practices to improve reporting transparency for listed firms. Originality/value: This study contributes to the growing literature on sustainability disclosures by incorporating corporate reporting transparency, explicitly relating to firms' commitment to anti-corruption, organisational transparency and sustainability. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to evaluate food supply chain stakeholders' intention to use Industry 5.0 (I5.0) drones for cleaner production in food supply chains. Design/methodology/approach: The authors used a quantitative research design and collected data using an online survey administered to a sample of 264 food supply chain stakeholders in Nigeria. The partial least square structural equation model was conducted to assess the research's hypothesised relationships. Findings: The authors provide empirical evidence to support the contributions of I5.0 drones for cleaner production. The findings showed that food supply chain stakeholders are more concerned with the use of I5.0 drones in specific operations, such as reducing plant diseases, which invariably enhances cleaner production. However, there is less inclination to drone adoption if the aim was pollution reduction, predicting seasonal output and addressing workers' health and safety challenges. The findings outline the need for awareness to promote the use of drones for addressing workers' hazard challenges and knowledge transfer on the potentials of I5.0 in emerging economies. Originality/value: To the best of the authors' knowledge, this study is the first to address I5.0 drones' adoption using a sustainability model. The authors contribute to existing literature by extending the sustainability model to identify the contributions of drone use in promoting cleaner production through addressing specific system operations. This study addresses the gap by augmenting a sustainability model, suggesting that technology adoption for sustainability is motivated by curbing challenges categorised as drivers and mediators. [ABSTRACT FROM AUTHOR]

Corporate Social Responsibility (CSR) is becoming omnipresent in contemporary business environments given the growing awareness of the social role of business entities and their contribution to sustainable development. The research was conducted in order to explore the relationships between the perceived organizational engagement in CSR, job satisfaction due to CSR, organizational pride, and employees' involvement in the company's CSR activities. The research was conducted on a sample of employees in the life insurance department of a leading insurance company in Serbia, using a structured web questionnaire. Data analysis was performed on a sample of 138 respondents. Data were processed using Partial Least Squares Structural Equation Modeling (PLS-SEM), given the relatively small size of the sample, asymmetric data distribution, and the complexity of the relations. The study results point to a more influential role of CSR engagement in fostering organizational pride, compared to job satisfaction, with the latter as the most influential determinant of organizational involvement. [ABSTRACT FROM AUTHOR]

Smart city development is an urban strategy that harnesses technology and innovation to enhance residents' well-being. Its objectives encompass boosting economic competitiveness and advancing sustainable growth (Organisation for Economic Co-operation and Development [OECD], 2019, 2020; Digitalization of Public Administration and Services Delivery Act, B.E. 2562 2019). In this research, a qualitative study was conducted to study the steps to becoming a smart city in Thailand as well as the challenges in the urgent development of smart cities. Ten individuals were interviewed using a purposive sampling method. Content analysis and NVivo software were used to analyze the data. The findings revealed that to become a smart city, the steps involve preparing infrastructure, running projects for two years, and seeking certification from the Digital Economy Promotion Agency (DEPA). Certification offers Board of Investment (BOI) incentives, making it appealing to urban areas. In addition, the path to becoming a smart city in Thailand involves careful planning, substantial investment, skills development, collaboration, and regulatory adjustments. Addressing these challenges can help urban areas harness the benefits of smart city technologies, improve the quality of life for residents, promote economic growth, and beyond. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate the influence of corporate social responsibility (CSR) on corporate sustainable performance (CSP) of small- and medium-sized enterprises (SMEs) by looking into the significance of mediating factors, namely, brand image (BI) and brand loyalty (BL), within the context of an emerging economy. Design/methodology/approach: The authors conduct an extensive literature study on the subjects of CSR, BI and BL to assess their influence on the sustainable performance of SMEs in an emerging market. The study adopts a quantitative methodology. A total of 438 answers were obtained from a sample size of 513. The data of the SMEs in Vietnam was analyzed using the smart partial least squares structural equation modeling software, specifically version 3.3.2. Findings: The results of the authors demonstrate notable and favorable correlations between CSR and CSP, CSR and BI and CSR and BL. Importantly, the findings contribute to existing knowledge by looking into the mediating influence of BI and BL in the relationship between CSR and CSP. Originality/value: According to the authors' understanding, a number of research have investigated the correlation between CSR and CSP within the realm of SMEs. Nevertheless, there is a scarcity of scholarly research examining the mediating function of BI and BL in this association. The study's findings have important implications for entrepreneurs and senior management in effectively guiding their enterprises and improving their business strategies with an emphasis on sustainability in emerging markets. The outcome of this study has the potential to significantly contribute to SMEs in Vietnam as well as other emerging countries. [ABSTRACT FROM AUTHOR]

This qualitative study examines the effectiveness of an organization-wide healing intervention that aimed to fortify an uncertain relationship that existed between the new management and existing employees in a post-acquisition scenario. There was an inherent tension in the relationship, because the sociocultural sensibilities were at variance, with the acquiring management team being from the developed western part of India while the employees were from an emerging economy state from eastern India. From the content analysis of interviews of respondents at various organizational levels, this study identified enablers facilitating the healing process at the individual and collective levels. In fact, three types of enablers of organizational healing were identified: Leadership-linked, social and cultural. This study's key finding is that these enablers elicit mid-level healing outcomes, which in the long run are likely to result in improved organizational outcomes. [ABSTRACT FROM AUTHOR]

Purpose: The global impact of the COVID-19 pandemic has been well documented, but there is still limited insight into the complex interaction of factors that determine its longer-term effects on the most vulnerable sectors of society. The current study therefore develops an integrated conceptual framework to investigate how consumers' fear of mortality and the perceived risk of severe illness associated with COVID-19 act as critical determinants of consumer food choices and perceived well-being. Design/methodology/approach: An online survey was utilized to collect data from a sample of 407 adult, low-income consumers across Trinidad and Tobago. The PROCESS macro was used to empirically test the hypothesized relationships in a moderated mediation model. Findings: The results confirm that an increase in the perceived risk of severe illness has a significant negative effect on the consumption of healthy foods and perceived well-being. Moreover, consumers' choice of healthy foods mediates the negative relationship between consumers' perceived risk of severe COVID-19 illness and subjective well-being. Finally, the negative relationship between perceived risk of illness and healthy food choice weakens as an individual's fear of pandemic-related mortality increases. Originality/value: This research integrates multiple related theoretical constructs to provide a more nuanced understanding of the lingering impact that risk perceptions and fear have on consumer food choices and associated well-being among a vulnerable Caribbean population. The changes identified have important implications for researchers interested in consumer food preferences as well as policymakers seeking to promote a healthy lifestyle among individuals coping with psychologically stressful circumstances. [ABSTRACT FROM AUTHOR]