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Organizational resilience is essential to mitigate severe consequences from crises such as pandemics, geopolitical conflicts, and climate‑related disasters. Enhancing resilience often relies on business continuity management (BCM) and associated continuity plans, which may sometimes fall short. This study introduces and implements a novel Continuity Governance (CG) model as an additional stage within BCM standards. The CG model strengthens organizational resilience by optimizing daily operations, minimizing the need for activating contingency plans, and ensuring smoother functioning in non‑crisis scenarios. The research employs a contextual analysis of the CG model, validated through a case study in a Research Technology Organization (RTO), involving interviews and questionnaires. Results demonstrate the model’s effectiveness in mitigating continuity incidents, with evidence from its successful application in the participating RTO. Beyond this specific implementation, the CG model is designed for adaptability and replicability, making it applicable to a wide range of organizations across various sectors. This innovative approach contributes to the literature by addressing continuity management within routine operations, reducing over‑reliance on formal plans while enhancing resilience. The findings offer valuable insights for organizations aiming to strengthen their capacity to navigate disruptions effectively and maintain operational stability in increasingly complex environments.

This research’s goal is to identify the variables that influence consumers’ decisions when they buy prescription drugs online. This study investigates the factors influencing consumers’ decisions regarding online pharmacies through a comprehensive investigation of the variables influencing purchasing decisions. The Unified Theory of Adoption and utilize of Technology (UTAUT 2) is extended to include already available two variables; Performance Expectancy and Price Value and extension has been established by including Adoption Intention as a mediator among PE, PV and Consumer Buying Behavior (CBB). Partial least squares (PLS) analysis is used in this study to examine a sample size of 384 users. The results of the study showed that performance expectancy has no direct impact on adoption intentions which is quite opposite to the previous studies’ findings. Also, findings revealed that Price value has strong direct effect on adoption intention. The findings also shed light on the mediating effect of adoption intention influencing consumers’ choices when they buy products from internet pharmacies, providing knowledge to enhance the online pharmacy experience and support industry stakeholders in their strategic decision-making. In light of the findings, this work provides organizations with useful guidance on how to establish online pharmacy platforms and implement recommendations for online purchases.

This research aims to explore the relationship between CEOs with STEM backgrounds and investment efficiency. STEM CEOs, who have graduated in science, technology, engineering, and mathematics fields, are highly valued for their superior technological creativity and innovation. These skills can significantly benefit long-term economic growth. The study uses Ordinary Least Squares (OLS) regression with fixed effects on a sample of 1,006 firm-year observations from non-financial public companies listed on the Indonesia Stock Exchange from 2016 to 2021. The analysis reveals a positive relationship between STEM CEOs and investment efficiency, indicating that the presence of a STEM CEO in corporate governance can enhance investment efficiency. These findings are consistent across our robustness analysis using Coarsened Exact Matching (CEM) and Heckman two-stage regression. Additionally, busy CEOs with STEM backgrounds can optimize their company’s investments efficiently and effectively. They are more experienced in handling stable technologies and can leverage them to plan efficient, long-term investments. By understanding this relationship, companies can gain valuable insights into maximizing investment efficiency by leveraging the expertise and abilities of STEM CEOs.

This study aims to explore how augmented reality (AR) and a company’s unique resources optimize competitive advantage to improve marketing performance using a qualitative approach with triangulated in-depth interviews. The findings of this study revolve around three main themes: improving marketing performance, improving competitiveness, and strengthening customer relationships. The results show that AR in this study provides unique added value that is different from competitors and strengthens deeper interactions between batik products and customers. The theoretical contribution of this study connects the Resource Based View (RBV) theory with the application of augmented reality to the marketing of small and creative traditional batik industries, connecting unique resources, namely the cultural value of batik products, to improve marketing performance through optimizing competitive advantages, thereby strengthening relationships with customers. Intangible assets such as customer relationships are optimized for competitiveness and marketing performance optimization. In addition, this study provides practical implications for practitioners in the batik industry to utilize AR as an effective marketing tool to assist in making strategic decisions regarding technology investment and product development to improve marketing performance through optimizing its resources for competitiveness.

This study aims to assess the situation of the Current Account and Savings Account ratio (CASA ratio) among listed joint stock commercial banks (JSCBs) in Vietnam. Analytical data sourced from the Financial Statements and Annual Reports of 27 banks over 6 years (2018 – 2023) reveals that the CASA ratio in the period surveyed is relatively low and exhibits significant variation across different groups. Employing panel regressions, including Pooled Ordinary Least Squares (OLS), Fixed Effects Model (FEM), Random Effects Model (REM) and Generalized Method of Moments (GMM), the research examines the factors influencing CASA ratio, with GMM proving to be the best-fitting model. The analysis indicates that profitability and bank size are significant determinants of the CASA ratio, whereas economic growth, inflation, and liquidity exert a negative impact on CASA. Moreover, empirical evidence regarding the influence of real interest rates and non-performing loan ratios on CASA among JSCBs in Vietnam was not found. These findings hold implications for JSCBs and policymakers, offering insights to enhance deposit mobilization in Vietnam’s banking sector, thereby promoting efficient capital utilization and ensuring system stability in the future.

This research examines the complex relationships among ESG (Environmental, Social, and Governance) disclosure, corporate governance, political affiliations, and tax aggressiveness (TAG) in basic materials and energy sector companies listed on the Indonesia and Malaysian Stock Exchanges. By focusing on expanding specific information essential to ESG disclosure, as outlined in the GRI Standards, the study aims to evaluate its effectiveness in mitigating TAG. Employing a quantitative approach, the research addresses gaps in previous studies by using Hierarchical Regression to systematically evaluate the incremental impact of each predictor on TAG, offering deeper insights beyond the general effects captured by linear regression. The study’s findings indicate that no combination of variables is universally effective in mitigating TAG across Indonesian and Malaysian corporations. Furthermore, the research highlights the nuanced nature of information disclosure, demonstrating that not all disclosed information is equally significant in curbing TAG. While not confirming legitimacy theory, the study identifies the GRI 2018 and GRI 2019 standards as containing crucial information for Indonesian companies to mitigate tax TAG. A key contribution lies in pinpointing tax‑related disclosures within the GRI 2019 framework as critical influencers, advancing the understanding of how ESG practices impact tax aggressiveness.

This research aims to conduct a bibliometric analysis and literature review to identify the primary themes and emerging trends in the field of collection-and-delivery points (CDPs) over recent years. We thoroughly examined 36 articles extracted from 408 papers published from 2000 to 2023, resulting from the search on the Web of Science database. This procedure offers a thorough grasp of the conceptual structure in the area, encompassing its historical context through co-citation analysis as well as contemporary patterns and advancements via bibliographic coupling and co-occurrence text analysis. As new logistics technologies such as CDPs are introduced across different countries, the cultural dynamics within each nation play a significant role in influencing the diffusion of these innovations. We noticeably provide a new cultural lens for factors influencing consumers’ adoption intentions towards CDPs by proposing a matrix in terms of individualist/collectivist societies and rational/irrational factors. This will help researchers and practitioners in the decision-making process when designing a CDP system.

Contemporary management accounting practices (CMAPs) are critical to business performance worldwide. This study examines the association between management decisions (MDs) and organizational efficacy (OE), specifically the mediating role of CMAPs. The study utilizes survey data collected from 387 Nepalese manufacturing companies (NMCs). Using structural equation modeling (SEM) and path analysis (PA), this study investigated the mediating role of CMAPs in the relationship between MDs and OE within NMCs. Surprisingly, results revealed that CMAPs did not serve as significant mediators (β = 0.001, p > .05) in this association. Although the study focused on NMCs and used a single survey approach, the findings point to possible improvements in OE when MDs are effectively integrated into a more comprehensive organizational strategy. The study provides new insights for Nepalese businesses, emphasizing the significance of seamlessly integrating MDs, CMAPs, and OE into holistic strategy planning. This study provides the groundwork for future research into management practices, adding to our understanding of strategic decision-making in emerging economies.

Enhancing the resilience of supply chains is a key factor in ensuring economic circulation and social development. This study examines the impact of intelligent logistics on the resilience of supply chains in the fashion apparel industry, based on data from prefecture-level cities in China and A-share listed fashion apparel companies from 2008 to 2021. The findings show that intelligent logistics significantly enhance both the resistance and recovery capabilities of supply chains, promoting an overall improvement in supply chain resilience. The key mechanisms include expanding corporate market strategies, reducing transaction costs, and improving supply chain efficiency. This study not only broadens the research field of intelligent logistics’ impact on supply chain resilience but also provides valuable references for the Chinese government to optimize relevant policies.

In this knowledge economy era, people-dependent intangible organizational resources, such as human capital, drive SMEs’ innovation and performance globally. However, scant literature examines the nexus between human capital, innovation, and SMEs’ performance. Hence, the study aimed to examine the mediating role of innovation practice in the nexus between human capital dimensions (formal education and managerial skill) and the performance of SMEs. A proportionate stratified with a simple random sampling technique was used to take 425 representative owner-managers of SMEs in Ethiopia. CB-SEM was used for data analysis. Findings reveal that owner’s managerial skills and formal education significantly and positively influence SME performance and innovation practice. However, innovation practice partially mediates the nexus between formal education, managerial skills, and SME performance. Hence, the study suggests for policymakers and stakeholders to play a critical role in aligning the formal education system and managerial skill development to stimulate innovation and improve SMEs’ performance. The study also suggests for SMEs to leverage their owners’ human capital for innovation-driven performance. Furthermore, this study contributes novel insights that add to the body of knowledge in the extant entrepreneurship field.

This study presents a comprehensive review of organizational performance capacity enhancement through a systematic review of existing literature. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) methodology, the study identifies key factors, such as innovation, human resource management, knowledge management, sustainability, and technology adoption. The study also highlights the importance of strategic components, such as individual expertise, transformational leadership, and collective vision in driving innovation and knowledge acquisition in organizations. The uniqueness of this study lies in integrating absorptive capacity with strategic elements, resulting in a new conceptual framework specifically designed for the public sector, a gap that has not been widely addressed in previous studies. The results underscore the critical role of bureaucratic institutional capabilities and technology integration in optimizing performance in dynamic operational environments. Furthermore, the study offers practical insights that bridge the gap between theory and application, especially in the context of digitalization and post-pandemic organizational dynamics.

Business literacy is intellectual capital, which includes financial literacy, entrepreneurial literacy, and digital economic literacy, and its role in entrepreneurial creativity and the success of MSMEs is an important aspect to study, especially from a knowledge-based perspective. This research aims to identify and explore the influence of financial literacy, entrepreneurial literacy, and digital economic literacy on the success of MSMEs, with entrepreneurial creativity as a moderator variable. This research uses quantitative methods. The data collection technique used in this research is a questionnaire. The sample in this study was 700 respondents and were selected using purposive sampling techniques. Data analysis using PLS-SEM through Smart PLS software version 4. This research provides a comprehensive exploration and understanding of the fact that financial literacy, entrepreneurial literacy, and digital economic literacy are intangible assets that have an impact on business success. This research succeeded in finding and confirming that financial literacy, entrepreneurial literacy, and digital economic literacy have a positive and significant effect on the success of MSMEs through entrepreneurial creativity. This finding emphasizes the development of new concepts and insights related to intellectual capital in MSMEs that include financial literacy, entrepreneurial literacy, and digital economic literacy as part of intellectual capital in the knowledge-based view perspective.

The purpose of this study is to examine and analyze the direct effects of authentic leadership (AL) and organizational culture (OC) on organizational learning (OL) and readiness for change (RC). Additionally, this research aims to investigate the moderating role of internal locus of control on these effects. The population consists of 555 employees from the chemical industry in Indonesia, with a sample size of 240 obtained through stratified proportional random sampling, a type of probability sampling. The analysis method employed is structural equation modeling (SEM) using SmartPLS version 3.2.8 software. In the data analysis, the outer model was rigorously assessed to ensure it meets the necessary criteria for validity and reliability. This assessment included checking indicator loadings, convergent validity and discriminant validity. The results confirmed that the outer model meets these criteria, validating the measurement model and allowing for further analysis of the inner model. The findings indicate that AL and OC significantly influence OL, whereas their impact on RC is not significant. However, the mediating role of OL yields the expected results in these relationships. Additionally, internal locus of control can strengthen the influence of OL on RC. This study highlights the importance of fostering AL and a strong OC to enhance learning within organizations and demonstrates how internal locus of control can play a crucial role in this dynamic.

Family and work are essential components of modern life in both advanced and developing societies. Devoting excessive time to one of these domains’ conflicts with the other; they are interdependent and crucial to existence. Based on spillover and role theory, this study examines the impact of family–work and work–family conflict on job satisfaction, life satisfaction, and mental and physical health. Moreover, the research examines whether or not resilience moderates this association. In a cross-sectional design, a sample of 242 married female high school teachers administered a questionnaire. The study used the most recent PLS-SEM (partial least square structural equation modeling) software for data analysis. According to the findings, family–work conflict has a negative and statistically significant impact on job and life satisfaction. Work–family conflict, on the other hand, has a significant positive effect on life satisfaction. The results also revealed that both family–work and work–family conflicts have insignificant effects on mental and physical health. Moreover, the research showed that resilience plays a moderating role in the association between family–work conflict and both job and life satisfaction. This study contributed an additional understanding of the impacts of work and family conflict and aids policymakers and the Ministry of Education in developing efficient family-friendly policies.

The global port industry, known for its historical resistance to technological advancements, now faces a pivotal moment in the age of blockchain innovation. This systematic literature review provides an in-depth investigation into the adoption of blockchain technology within the port industry, aiming to assess the current state of knowledge, identify areas lacking research attention, and emphasize emerging research avenues by analyzing a corpus of 316 articles. Our review employs a robust framework centered around four key themes: barriers to adoption, the port’s role in global value chains, sustainability considerations, and practical implementations of blockchain technology in ports. By analyzing these themes, we can gain valuable insights into the distinctive nature of the port industry and its potential transformation through blockchain technology. Theoretical contributions from this review emphasize adopting a Practice-Based View (PBV) perspective to examine the intricate interplay between barriers and practices in blockchain adoption. Furthermore, our innovative synthesis of the Technology Acceptance Model (TAM) and the Technology-Organization-Environment (TOE) framework sheds light on internal and external obstacles shaping the adoption landscape. A noteworthy aspect of this review is the recognition of the critical need to align theoretical frameworks with the unique characteristics of the port industry, emphasizing the importance of contextual relevance in research pursuits. It also highlights the scarcity and fragmentation of research in the domain of the port industry, encouraging future scholars to investigate the identified research gaps and theoretical perspectives. This article reveals that utilizing blockchain technology within ports can enhance the sustainability performance of the port industry.

This systematic literature review examines the current state of accounting employability research, focusing on required skills, challenges, and initiatives to enhance graduate preparedness. Following PRISMA guidelines, 45 relevant studies were analysed. Key findings highlight the growing importance of a diverse skill set for accountants, including professional skills, soft skills, digital skills and strategic competencies. Meanwhile, a significant gap remains between employer expectations and graduate competencies. The review identifies several initiatives to bridge this gap, such as work-integrated learning and curriculum reforms. The study also highlights barriers to implementation, including limited resources, the need for faculty development, and challenges in engaging students. It suggests directions for future research, recommending efforts that focus on policy development, teacher motivation, curriculum improvements, and student engagement to strengthen accounting education and enhance graduate employability. This review provides insights for accounting practitioners, accounting students, educators, employers, and policymakers to enhance accounting education and improve employability in a rapidly evolving professional landscape.

The study examines the impact of Augmented Reality (AR) attributes on customer experience and purchase intention in the retail industry. The study employs a theoretical framework rooted in the Technology Acceptance Model and Stimulus-organism-response Theory, investigating the influence of AR attributes on customer experience leading to purchase intentions. Data from 306 participants were collected through an online survey, and hypotheses were evaluated using Structural Equation Modeling. The results show that the Perceived usefulness, Trust, and Self Augmentation within AR applications act as stimuli for Consumer Experience to drive Purchase Intention. The study thus affirms the positive impact of AR characteristics on Customer Experience and Purchase Intentions. The implication signifies that marketers will benefit by leveraging Augmented Reality to create personalized shopping journeys through avatar interactions, thereby improving the customer experience.

Improving the performance of the national hospitality industry is crucial, considering the ongoing rise in foreign and local tourist arrivals, which are estimated to be influenced by marketing strategies and the role of hotel employees. This study aims to investigate the influence of human resource management and marketing strategies on corporate image within a competitive market context, particularly in the hospitality sector. Moreover, it explores whether corporate image mediates between human resource management strategies, marketing strategies, and firm performance. Previous research overlooked the significance of corporate image for success in this industry. Data were collected through a questionnaire survey targeting 232 hotel managers in East Java, Indonesia. Structural equation modeling analysis reveals that marketing strategy positively impacts corporate image, thereby enhancing firm performance. The conclusion of this study emphasizes the direct effect of marketing strategy on firm performance, especially through pricing strategies that consider competitor prices, resulting in increased sales growth rates. These findings suggest that setting room occupancy prices positively influences market confidence. Hence, practitioners must carefully determine room prices in the current digital communication era, where potential buyers can access data swiftly through digital communication devices. Consequently, pricing has become a sensitive aspect and an opportunity for future researchers to elucidate the appropriate pricing strategy.

The Fast-Moving Consumer Goods Sector (FMCG) is the fourth largest sector in the Indian economy, with Food and Beverages constituting 19%, healthcare constituting 31%, and Household and Personal Care constituting 50%. The key growth drivers for the Fast Moving Consumer Goods market are growing awareness among consumers, a more digitally literate population, greater disposable income, greater access to information pertaining to product comparisons and purchase opportunities in the e-commerce era, and changing lifestyles. As consumers pass through Instagram, Facebook, X, and various other social networks, brand communities, and blogs, marketers can see an interesting opportunity to benefit from virtual conversations. These virtual conversations have the ability to impact various aspects of the marketing realm and a detailed investigation on this would be meaningful. This manuscript uses the multiple-case method to investigate the impact of social media on various marketing aspects like brand trustworthiness, brand relationships, congruence and positioning. For this purpose, distinct research questions have been evolved and an examination of the social media presence of four brands – Amazon, Amul ((Gujarat Cooperative Milk Marketing Federation), Nivea and Hindustan Unilever Ltd has been carried out. Subsequently, the authors conclude that marketers can leverage their social media presence to enhance brand trustworthiness, brand relationships, congruence and positioning.

This study explores the role of circular entrepreneurship in advancing sustainable development within Kazakhstan, an emerging market traditionally reliant on resource-intensive economic practices. The circular economy, with principles of reduce, reuse, recycle, and recover, offers a transformative alternative to the linear ‘take-make-waste’ model by promoting resource efficiency and waste minimization. Circular entrepreneurs are pivotal in this transition, particularly in emerging economies, where they address environmental challenges while creating new market opportunities. Despite its potential, circular entrepreneurship in Kazakhstan faces significant challenges, particularly for small and medium-sized enterprises (SMEs). These challenges include limited policy support, inadequate infrastructure, and a lack of public awareness about sustainable practices. This study employs a qualitative approach, including interviews and netnography, to investigate the motivations, operational dynamics, and challenges faced by SMEs in Kazakhstan that have integrated circular economy principles into their business models. The findings reveal that while Kazakhstan has made strides in promoting sustainable development through initiatives like the ‘Green Economy’ Plan, there are still substantial gaps in policy and institutional support for circular entrepreneurship. The study underscores the need for targeted strategies to enhance public awareness, provide financial incentives, strengthen regulatory frameworks, and foster collaboration among stakeholders. This research contributes to the broader understanding of circular entrepreneurship in emerging markets, offering policy recommendations that aim to support the growth of circular businesses and accelerate Kazakhstan’s transition to a circular economy. By highlighting the unique challenges and opportunities in this context, the study provides valuable insights for policymakers, entrepreneurs, and other stakeholders committed to sustainable development.

This study aims to assess the impact of neighborhood effects (NEs) on the adoption of digital payments (DP), focusing specifically on the northern mountainous regions of Vietnam. The innovation of our research lies in integrating the UTAUT2 model with the theory of herd behavior (THB). By analyzing interview data from 427 respondents using structural equation modeling (SEM), we discovered that NEs exert both a direct negative and an indirect positive influence on the adoption of DP. However, the overall impact is significantly positive. This underscores the crucial role of information shared by relatives, friends and colleagues in promoting awareness of DP. The findings highlight the importance of neighbors in enhancing citizens’ awareness and usage of DP in their daily lives. The article also discusses implications and suggests directions for future research.

The paper investigates the influence of ownership structures and board of directors’ characteristics on the extent of conservative accounting practiced by listed companies in Vietnam covering 558 firms with 2,161 observations in the period of 2011–2022. The authors rely on the quantitative method and multivariate regression analyses to verify the proposed hypotheses. Concerning the influence of ownership variables, the findings explore that state ownership (SO) and foreign ownership (FO) demonstrate a significant negative association with firms’ conservatism level, whereas large ownership (LO) indicates a significant positive association with firms’ conservatism degree. No association between management ownership (MO) and firm’s conservatives was found in this study. With regard to board of directors’ characteristic variables, the study results show that size of the board (BS), independence of the board (BI), and women on the board (GD) positively associated with firms’ conservatism report, while duality (DUAL) demonstrates a significant negative association with firms’ conservatism level. The research suggests some implications and recommendations for regulatory agencies, listed firms, investors, and other stakeholders to have appropriate behavioral decisions related to ownership structures and board characteristics of listed firms to ensure high level of accounting conservatism in a frontier market as Vietnam.

This study explores the transformative role of artificial intelligence (AI) in human resource management (HRM), focusing on key functions such as recruitment, retention, and performance management. A comprehensive review was carried out PRISMA framework and BERTopic model on AI and HRM‑related keywords. The resulting publications were analyzed to extract meaningful topics. AI‑driven tools streamline candidate screening and interview analysis, significantly enhancing hiring efficiency and decision‑making accuracy. Concerns about algorithmic bias highlight the need for robust governance frameworks to ensure transparency and fairness in AI‑driven processes. The study emphasizes the importance of aligning AI adoption with Organizational Development principles to foster inclusivity and organizational justice. The integration of AI in performance management facilitates real‑time, objective performance assessments, although overreliance on such technologies can affect employee trust and engagement. Despite these advances, the study highlights ethical concerns surrounding data privacy and the potential for algorithmic bias. Addressing these challenges requires the implementation of comprehensive ethical frameworks to promote fairness and inclusivity in AI‑HRM applications. Strategically, AI transforms HR from a reactive function to a proactive, data‑driven partner aligned with long‑term organizational goals. Successful AI integration depends on governance mechanisms that uphold ethical standards, foster employee trust, and ensure transparency, enabling organizations to fully leverage AI’s potential in enhancing workforce management.

Corporate social responsibility has become an important component in assuring business performance and sustainability, and its implication is evident specifically in developing nations. This investigation estimated the influence of corporate social responsibility (CSR) on employees’ performance using employees’ well-being as a mediating variable. This empirical study uses quantitative methods with data collected through surveys from 296 employees of 6 banks in Madagascar. This study uses convenience sampling techniques, and the proposed conceptual framework was tested using structural equation modeling (SEM). The findings show that corporate social responsibility activities significantly influence employee performance. Also, this study found that employees’ well-being contributes to employees’ performance. Lastly, the mediating role of employees’ well-being was established, and it was significantly mediating the relationship between corporate social responsibility activities and employee performance. These results provide theoretical and practical reference values for CSR managers to improve companies’ social engagement and activities as they enhance well-being and performance. Furthermore, this study is among the few papers focusing on the impact of CSR activities on an individual level. Thus, banks should actively undertake CSR practices and optimize employee efficiency and human capital through their activities.

Many methods have been developed since the 1980s to measure Brand Equity (BE). These methods range from theoretical and pragmatic approaches to qualitative methods that determine the rankings of remembrance, emotionality, and valuation based on the likelihood of purchasing a good, or service. The goal of this systematic review was to identify gaps in the literature and provide recommendations for future research by analyzing and summarizing the available data on models used to quantify BE. A systematic search of Dialnet, Ebsco, Google Scholar, Isi We of Knowledge, Redalyc, Science Direct, Scopus, Scielo, and Web of Science was performed using PRISMA principles. Of the 551 abstracts screened, only 23 met inclusion criteria. The review showed that no model allows for a comprehensive evaluation of BE. This makes it easier for us to understand and recognize their benefits, and drawbacks. Although there are many variations, none has been adequately verified to be reliably quantified. The combination of variables between the models indicates that the measurement does not produce an agreement between the theoretical and pragmatic. Everybody tries to appreciate the intangible, yet they all overlook branding messaging. Our findings shows that a thorough proposal incorporating a model that enables the inclusion of both tangible and intangible BE factors is required.

Professional services firms play a vital role in driving innovation and facilitating growth in various industries. Despite their potential, the professional services industry faces challenges in maintaining innovation maturity. While the innovation concept is widely researched, studies on the factors influencing innovation ambidexterity in the professional services industry are still lacking. This research aims to provide an empirical study on the factors influencing the innovation ambidexterity in these firms, especially on the role of customer trust and co-creation. This quantitative research was carried out through a structured survey instrument and used a convenience sampling technique. Data collected from 104 Indonesian professional industry employees were analysed using a structural equation model (SEM) with SmartPLS4 software version 4.1.0.0. This study concludes that customer trust is a key resource for conducting co-creation. Both customer trust and co-creation have direct impacts towards innovation ambidexterity, which in turn influences business performance. This study advances Dynamic Capabilities Theory with its insights, while managerial implications for companies, and suggestions for future research are also described.

This study aims to examine the moderating effect of FSD on the relationship between EPU and corporate investment in the BRICS nations between 2010 and 2022. It looks at how a developed financial sector can lessen these effects and aims to offer empirical evidence on the mechanisms through which EPU influences corporate investment levels. Using a large dataset with 15,132 firm-year observations, this study uses system GMM panel EGLS and fixed effect models. The results show that corporate investment is considerably reduced by higher EPU levels, underscoring the detrimental effect of policy uncertainty on business investment choices. On the other hand, FSD has a positive moderating effect that protects against the damaging effects of EPU and encourages more corporate investment. To create an environment that is favorable for investment, the study emphasizes the significance of sound economic policies and a sophisticated financial sector. To improve investment resilience and economic growth, policymakers should give regulatory clarity and financial sector reforms top priority. By incorporating insights into how EPU and FSD interact to influence corporate investment behavior in emerging economies. It offers empirical data that broaden theoretical comprehension and has applications for stakeholders in the financial sector and policymakers.

With the worsening environmental crisis and the rapid advancement of Industry 4.0, more enterprises are recognizing the importance of sustainable development, yet practical challenges remain. To better understand how internal knowledge sources and knowledge heterogeneity impact firms’ sustainable performance through frugal innovation, this study investigates the moderating role of internal and external knowledge heterogeneity and the mediating role of frugal innovation, drawing on organizational learning theory and contingency theory. The findings reveal that (1) internal and external knowledge sources positively influence sustainable performance; (2) frugal innovation mediates the relationship between these knowledge sources and sustainable performance; and (3) the moderating effect of internal and external knowledge heterogeneity is not significant. The study explores the reasons behind this non-significant finding and offers theoretical and empirical insights into how companies can effectively leverage knowledge resources and innovation strategies in the context of a green economy.

In an era where consumers increasingly prioritize sustainability, there is a growing preference for eco-friendly products and ethical brand practices. However, the impact of a brand sustainability on customer satisfaction, particullarly the emotional and social value customers associate with these practices, remains underexplored. This study examines how perceived value mediates the relationship between sustainability and customer satisfaction, It using the Stimulus-Organism-Response (SOR) Theory as a framework. Structural equation modeling (SEM) was employed to analyze data from 308 Mongolian consumers of sustainable products, offering fresh insights into sustainability perceptions and customer satisfaction within Mongolia’s unique cultural and economic context. The findings highlight that sustainability perceptions significantly influence perceived value, which in turn affects customer satisfaction. Notably, no direct link was observed’ between sustainability perceptions and customer satisfaction, emphasizing the mediating role of emotional and social values. This research enriches the understanding of sustainability’s role in consumer behavior and provides actionable insights for businesses aiming to enhance customer satisfaction through sustainable practices. It also contributes to the broader discourse on sustainability management and supports global efforts toward advancing sustainable consumer behavior.

In the post-COVID-19 era, the Indian restaurant industry increasingly relies on digital menus to influence consumer behavior. This study explores the impact of Perceived Convenience (PC), Menu Informativeness (MI), and Menu Visual Appeal (MVA) on purchase intentions. This research aims to fill gaps in understanding how digital menu features shape consumer purchase intentions by integrating the Stimulus-Organism-Response (SOR) model, the Technology Acceptance Model (TAM), and the Theory of Planned Behavior (TPB). A quantitative approach was used, collecting data via an online survey of 280 respondents, mainly university students and faculty. Data were analyzed using Partial Least Squares Structural. The findings indicate that MVA significantly boosts food desire, which directly enhances purchase intentions. MI influences purchase intentions by offering clear and detailed information. Desire for food emerges as a potent predictor of purchase intentions. PC also plays a crucial role in determining consumers’ purchase intentions. This study underscores the necessity for visually appealing and informative digital menus and highlights the importance of a seamless ordering process to enhance customer engagement and profitability. These insights are essential for entrepreneurs seeking to adapt to changing consumer behaviors in the digital age. Future research should explore additional factors affecting online food-ordering behaviors.

This study investigates the influence of sports influencers on consumer buying behaviors, focusing on the characteristics of these influencers and their impact on followers’ choices. The advent of social media has allowed millennials to engage with brands, often tying this engagement to elements of happiness, such as contentment and satisfying shopping experiences. Data was collected from 305 respondents and assessed through the partial least squares (PLS) approach. The study found that consumer mimicry, or the act of imitating the actions and preferences of others, particularly sports influencers, can have a positive influence on consumer well-being. The study also explored the role of trustworthiness in influencer marketing, finding that it can negatively impact consumer mimicry. The study proposes a framework that helps understand consumer mimicry of sports influencers, emphasizing the importance of followers-influencer congruence, where followers identify with the influencer’s brand and see it as an extension of their own identity. The study concludes by suggesting solutions to promote consumer well-being, purchasing intentions, and word-of-mouth, particularly in the digital environment.

Although the COVID-19 pandemic has been overcome, the balance between offline and online buying has not returned to pre-pandemic ratios. Statistics even show that online shopping continues to grow. This study develops a theoretical model that explains the growing use of online purchasing by integrating the lingering effects of motivational factors learnt during the COVID-19 pandemic into the technology acceptance model. Three types of motivational factors (perceived risks, acquired skills, and experienced benefits) are defined based on a performed literature analysis. Using a rather unique approach their motivational impact during the pandemic and lingering effects after it conventionalised within the framework of the technology acceptance model, thus extending the latter with factors identified during the COVID-19 pandemic and offering new research avenues for researching online buying behaviours.

This study elucidates the moderated-mediated role of transformational leadership (TL) in engendering innovative behaviors among employees (EIBs) while considering perceived self-efficacy (PSE) and perceived stress (PS) as the two mediators and perceived organizational support (POS) as the critical moderating contingency. The underlying theories have been the social exchange theory and the expectancy-value-cost theory. After performing PLS-based structural equation modeling, using SmartPLS 4.0 and PROCESS, on a dataset comprising 419 observations, it was found that TL positively influences EIBs through the two mediators (i.e. PSE and PS). The study also corroborates the moderating role of POS in affecting TL-PSE linkages and the TL-PS association. It has also been found that PSE and PS partially mediate TL-EIB linkage. This partial mediation implies that TL affects employees’ creative behaviors by electrifying PSE and reducing PS. Finally, the moderated mediation effects model indicates that POS moderates the indirect impact of TL on EIBs via the two mediators. Besides furthering the scholarly discourse encompassing the productiveness of TL, the findings offer valuable insights for managers aspiring to foster innovative behaviors among their employees.

This study investigates the factors affecting customer loyalty and the mediating role of customer satisfaction in online food delivery services (OFDS) in Bangladesh. An analysis of 300 responses via structural equation modeling (SEM) revealed that perceived food and service quality alone did not significantly impact customer loyalty. While these qualities are essential, they must enhance customer satisfaction in order to boost loyalty. Significant relationships exist among perceived price, ease of payment, time efficiency, and customer loyalty, with customer satisfaction acting as a crucial mediator. Strategies focusing on pricing, payment convenience, and timely delivery are the most effective for building loyalty. The interplay between perceived quality, pricing, payment, and delivery efficiency enhances the overall customer experience. This study contributes to the literature by applying Attribution Theory and the Technological Acceptance Model (TAM), emphasizing external factors such as pricing, delivery, and payment ease as key loyalty drivers. The findings suggest that OFDS businesses should prioritize reasonable pricing, efficient payment systems, and timely delivery to foster loyalty. Combined with high-quality food and services, these strategies can enhance customer satisfaction, promote business growth, and increase revenue.

This study was conducted to investigate factors affecting Vietnamese customer engagement, the effect of customer engagement on brand loyalty in the Fast‑Moving Consumer Goods (FMCG) industry, and the moderating role of artificial intelligence (AI). A 416 valid sample was used in this study to assess the influence of self‑congruity, social influence, economic benefits, information seeking, brand warmth, brand activism, social media marketing, brand attachment on customer engagement, then the impact of customer engagement on brand loyalty, and how AI experience moderates the correlation between customer engagement and brand loyalty. For the multivariate regression test, there were 8 factors positively affecting customer engagement. Self‑congruity, Social media marketing, Brand warmth, Social influence, Economic benefit, and Brand attachment all positively influence Social Customer engagement. The findings of this study have provided a fresh perspective, assisting managers in their efforts to promote customer engagement and brand loyalty. Moreover, study also suggests several new and innovative applications of AI in customer engagement on social media platforms. In this study, AI experience is investigated to enhance the effect of social customer engagement on brand loyalty in the Vietnam FMCG industry.

The adaptation of modern technologies to serve economic decision-makers is regarded as an important factor for capital market development. Therefore, this study investigates foreign investors’ tendencies and stock market performance in Pre- and Post-eXtensible Business Reporting Language (XBRL) adoption. Foreign investors’ tendencies were determined by the monthly net foreign investores buying , whereas stock market performance was determined by the monthly market index. Data for 167 listed firms on the Amman Stock Exchange (ASE) were collected for this study during a 6-year period, from 2018 to 2023, including three years before and three years after XBRL adoption. The results of this study show a significant difference in stock market performance but no differences in net foreign investment in pre- and post-XBRL adoption. Multiple regression analysis revealed a strong positive relationship between XBRL adoption and stock market performance and a negative relationship with net foreign investment.

This study outlines the findings from a survey of 208 micro-enterprises (MEs) in Portugal, focusing on their corporate finance practices, including working capital management (WCM), financing and investment decisions, the adoption of accounting information systems (AIS) and the use of financial data. Both an unconditional exploratory study and a study conditional on the characteristics of the ME and its manager are conducted. The unconditional results reveal direct CEO involvement in cash management and accounts receivable in MEs. While these companies use AIS for financial reporting, the use of financial ratios is uncommon. Additionally, these MEs do not frequently calculate the cost of capital and primarily rely on the payback rule as an investment decision criterion. With respect to the conditional analysis, the results indicate that factors such as size and managers’ education, especially in finance, significantly influence the sophistication of corporate finance functions. Moreover, management diversity emerges as a key driver across various financial functions, and family businesses demonstrate heightened concern for these financial aspects. The study concludes by recommending the promotion of financial education for ME managers to enhance their financial management practices. Particularly, it advocates for targeted financial literacy policies and training and the adoption of advanced financial tools to support the growth and sustainability of MEs.

This research aims to synthesize a contemporary understanding of avatar marketing by employing advanced bibliometric analysis and data visualization techniques. It addresses existing gaps in the literature and delineates a clear path for future research. By systematically reviewing 185 research publications from the Scopus database, spanning 2004 to 2024, the study evaluates global trends in research output, identifying key contributors such as authors, journals, countries, and leading institutions. Utilizing Biblioshiny and VOSviewer, the analysis uncovers emerging patterns, thematic evolutions, and collaboration networks within the field. Findings highlight the geographical distribution of research activities and the development of new subfields over time. The study provides a detailed map of the current state of avatar marketing research, suggesting areas for further exploration, including interdisciplinary studies and examining cultural differences. This comprehensive review offers valuable insights and a robust framework for future research, contributing significantly to the field by enhancing our understanding and proposing a trajectory for future investigations.

One of the main issues in the field of sustainable finance is environmental, social, and governance (ESG). This study examines how ESG disclosure impacts the cost of equity. Additionally, it explores how the structure of the board of commissioners moderates this relationship. The structure of the board of commissioners is represented by three key factors: the proportion of independent commissioners, the board of commissioners’s size, and the proportion of female commissioners. The sample used in this research was 215 non-financial companies that published sustainability reports (SR) and were listed on the Indonesia Stock Exchange (BEI) with research years 2017, 2021, and 2022 with a total of 309 observations. The research employed Ordinary Least Square (OLS) and Moderated Regression Analysis (MRA) to test the hypotheses. The findings indicate that ESG disclosure negatively impacts the cost of equity. Additionally, the study reveals that a higher proportion of independent commissioners, a larger board of commissioners’s size, and a greater proportion of female commissioners mitigate company risk. These factors weaken the negative effect of ESG disclosure on the cost of equity by substituting its risk-reducing benefits. The results of these findings were further validated through additional moderating variable analysis techniques. Specifically, subgroup analysis and regression models incorporating a one-year lag for the ESG variables were employed, yielding consistent results.

This research explores the complex relationship between perceived corporate social responsibility (CSR), sustainability self-identity and generational differences, focusing on their influence on employer brand attractiveness. Recognizing CSR’s critical role in talent acquisition, the study examines the impact of philanthropic, ethical and environmental CSR activities on employer brand perception. While environmental and philanthropic CSR significantly improve employer attractiveness, ethical CSR shows a less substantial impact. The research also introduces sustainability self-identity as a possible moderating factor, investigating whether individuals whose values align with CSR perceive employer brands differently. Contrary to what was expected., sustainability self-identity does not significantly moderate this relationship. Additionally, the study explores generational differences, revealing that interest in CSR is consistent across age groups, challenging stereotypes about generational preferences. Notably, Baby Boomers and Generation Z demonstrate similar engagement with CSR as Generation X and Millennials. The findings suggest that organizations should focus on environmental and philanthropic initiatives to strengthen their employer brand. Furthermore, the study highlights the broad appeal of CSR initiatives across generational lines, paving the way for future research on the interplay between CSR, employer attractiveness and individual and generational dynamics.

International trade is increasingly facilitated by e-commerce platforms, fostering user-generated content through customer reviews, which can be analysed using sentiment analysis to uncover the customer experience. This study applies aspect-based sentiment analysis with the GPT-3 Davinci version to identify key factors influencing the international customer experience of Indonesian coffee products, where Indonesia ranks as the fourth-largest coffee exporter. By analysing 3470 Amazon customer reviews of 14 Indonesian coffee products, key factors emerged across sensory, price, and packaging aspects. Sensory aspects, especially flavour and aroma, were highly rated (84.54% positive), though issues like bitterness and acidity were noted (15.46% negative). Most customers (80.59%) found the pricing affordable, although 19.41% viewed the products as expensive. Packaging received 71.96% positive feedback for sustainability, but 28.04% of customers expressed concerns over functionality. These findings enrich the literature on customer experience and sentiment analysis, offering valuable insights for exporters into marketable coffee attributes in the global trade context.

This study explores the implications of digital influence on purchasing patterns among Ghanaian women, focusing on the nuanced distinctions between working and non-working lifestyles. Employing a robust quantitative research approach, insights were gathered from 279 respondents through a survey. Inspired by the technological adoption perspective and diffusion of innovations theory, we aim to offer a complete understanding of the complex interactions between digital influence and sustainable purchasing decisions. A detailed analysis across multiple groups (Working and Non-Working Lifestyles) unravels unique dynamics shaping consumer behaviour in the digital landscape. Our findings, supported by statistical evidence of significant differences in digital impact between the two groups, underscore the need for tailored marketing strategies that promote sustainable digital technology adoption in the retail market. This research provides valuable insights for businesses seeking to refine their approaches, recognising the diverse pathways through which digital media shapes the sustainable purchasing choices of Ghanaian women. Ultimately, this study contributes to a deeper understanding of the evolving landscape of consumer behaviour in the context of sustainable retail business and the digital era.

This paper examines the relationship between warehouse management practices including material handling, storage, inventory, and packaging and the business performance of small-scale grapes processing firms in Dodoma Region, Tanzania. A resource-based view theory guided the study based on the key variables. Data were collected using a survey questionnaire administered to 202 small-scale grapes processing firm owners. The study uses a cross-sectional survey design. Data were then subjected to descriptive and structural equation modelling. The findings indicated a significant positive relationship between the firm’s business performance and the management of material handling (β = 0.112, p = 0.009), storage (β = 0.249, p

Technical analysis in the foreign exchange (Forex) market has yielded mixed results, particularly regarding its effectiveness over different holding periods in swing trading. This study addresses this gap by evaluating 497 technical trading rules across 10 currencies over 22 years (January 2000 to December 2022). Focusing on swing trading windows of 1-7 days, the research introduces the concept of an ‘optimal holding period,’ examining how price movements align with trading signals at varying time lags post-signal. The results demonstrate that technical trading rules significantly predict price movements in both developed and emerging market currencies, with emerging markets showing higher levels of predictability. Notably, simple moving average (SMA) indicators perform most effectively for emerging market currencies, while oscillator-based strategies prove more successful for developed markets. These findings have practical implications for Forex traders employing short-term strategies, providing actionable insights for optimizing trade timing. Additionally, the study opens new avenues for future research on the role of technical analysis in enhancing trading performance in global currency markets.

In today’s competitive labor market, offering employees the highest general satisfaction experience with their jobs appears to be an important ingredient in retaining human capital. Numerous antecedents of this outcome have been disguised over the years, with ethical elements being nominated as influential. However, the role of human dignity in this process has been vaguely explored, and its examination could offer a new and clearer understanding of this relationship. Human dignity, which is more feasible to feel with work and in workplaces, has to do with a sense of self-worth, self-respect, and a fully realized life, which should increase employees’ feelings of good personal growth, and thereby, their general job satisfaction. Given that personal growth satisfaction might play an important role in fostering employees’ general job satisfaction, this study investigated how the presence of supervisors who undignify the workplace is detrimental to personal growth satisfaction before negatively affecting employees’ general job satisfaction. The results of a sample of 151 employees from a diverse set of Spanish industries revealed that personal growth satisfaction partially mediates the negative impact of undignifying supervisors on their employees’ general job satisfaction. Thus, novel information concerning the critical elements of human dignity and personal growth satisfaction is needed to spread general job satisfaction in the workplace.

This study explores how strategic management accounting (SMA) and Management Accounting Information System (MAIS) are used in inventory management and their impact on efficiency. This study involved 114 café and restaurant managers in Bandung, Indonesia as the sample. Data were analysed with PLS software, revealing that SMA and MAIS positively affect managerial efficiency. However, this study found that not all cafés and restaurants implement these systems effectively due to poor integration of SMA and MAIS indicators. This research highlights that effective use of SMA and MAIS significantly improves inventory management by providing accurate and timely information, which supports better decision-making and improves business performance. SMA is particularly useful for understanding market trends and competitors’ costs, thus simplifying inventory management. This study introduces a new approach to managing stock quantities, leading to improved operational efficiency and competitive advantage. In addition, the study also emphasises the importance of risk assessment and technology in inventory management for more precise measurement and better management practices.

This study aims to identify whether the influence of experience quality, price fairness, and sales promotion on continuous usage intention is mediated by customer perceived value, trust, and satisfaction with full-service airlines in Indonesia. A multilevel framework was used to test the influence of customer perceived value, customer trust, and customer satisfaction on continuous usage intention to use full-service airlines. The data used in this study were based on 443 samples, taken from full-service airline customers in Indonesia. The data were analyzed using structural equation modeling with Smart-PLS tools for reliability, validity, and regression analysis. The results of this research support second-order and first-order models. Experience quality, price fairness, and sales promotions can be used to measure customer perceived value. Customer perceived value does influence continuous usage intention that is mediated by customer trust and satisfaction. The research results show that experience quality, price fairness, and sales promotion have a direct influence on customer perceived value and an indirect influence on continuous usage intention. Customer perceived value influences continuous usage intention through customer trust and customer satisfaction. This study is the first to examine experience quality, price fairness, sales promotion, customer perceived value, customer trust, customer satisfaction, and customer intention to continue using full-service flights in Indonesia.

The majority of past research regarding the effect of corporate social responsibility (CSR) on employee outcomes focused on the positive side of CSR whereas its negative side was largely ignored. The present study considered both positive and negative CSR perceptions from an employee perspective and investigated the effects of these perceptions on employee engagement. The study also examined the roles of altruistic preference and the relevance of CSR to employee interests. Through a survey with 411 luxury hotel customers from China and Structural Equation Modelling analysis, it was found that employees can both negatively and positively perceive luxury hotels’ CSR initiatives, resulting in different engagement outcomes. Employee engagement is increased by the perceptions of corporate citizenship and shared value creation and reduced by the perceptions of corporate hypocrisy and CSR washing. The above CSR perceptions are determined by the relevance of CSR to employee interests. In addition, employees’ altruistic preferences moderate the effect of the relevance of CSR on CSR perceptions. As a result, the fit between CSR and luxury in the hospitality industry is determined by how employees perceive CSR initiatives while how they perceive CSR initiatives is determined by the relevance of CSR to employee interests and their altruistic preferences.

This research sought to identify the factors that affect the adoption of Green Human Resource Management (Green HRM) within organizations, examining the subject from a theoretical and practical standpoint. The research used a systematic literature review methodology, employing the PRISMA guidelines to retrieve 26 articles that fulfilled the criteria. The findings indicate that contemporary Green HRM research concentrates on eight determinants. Nonetheless, the study identifies consistencies in the data; some evidence points to the significance of these determinants in promoting an organization’s Green HRM practices and overall sustainability, while at least one study suggests the relationship between specific determinants and Green HRM practices is not significant. However, there needs to be more focus on the context of Green HRM and the practicality of industrial relations within the organization and industries. This research aims to serve as a foundation for future investigations into this subject area, particularly as it relates to the decision-making process, which includes the existing industrial relations and prioritizing Sustainable Development Goals (SDG) in the strategic greening of human resources. Hence, there is an urgent demand for more Green HRM with sustainable practices, enhanced corporate governance, inclusive employee engagement approaches, and industrial relations.

The COVID-19 pandemic has forced the entire world to shut down business operations that have affected employees and employers. This created a complex and difficult environment for organizations, human resource management professionals and employees. Human resource management is the backbone of every organization in which they take control of employees through remote working by allotting their work schedules. This study aims to understand the problems faced by human resource management during the pandemic in the information technology sector and how they managed and tackled the situation. A study was conducted among 10 human resource managers working in the IT sector using a qualitative case study approach based on thematic analysis. Using verbatim, the findings of the study were identified based on Maslow hierarchy of needs theory. It revealed the strategies adopted by the human resource managers during the pandemic outbreak in maintaining the work environment. The findings reveal that mental health is adversely affected by the stress and anxiety prevalent among both employees and human resource professionals. Maintaining work-life balance has become a major challenge as remote work breaks the lines between personal and professional lives. Human resource management professionals encounter difficulties in motivating employees, engaging them in virtual platforms, and engaging in talent acquisition and performance appraisal processes remotely. This study highlights the important role of human resource management professionals in navigating the challenges posed by the COVID-19 pandemic, particularly in the information technology sector.