bluuebunny/crossref_metadata_2025 huggingface dataset:
Tricriticality and finite-size scaling in the triangular Blume-Capel ferromagnet
Authors: Mataragkas Dimitrios , Vasilopoulos Alexandros , Fytas Nikolaos G. , Kim Dong-Hee
Published: February 2025

We report on numerical simulations of the two-dimensional spin-1 Blume-Capel ferromagnet embedded in a triangular lattice. Utilizing a range of Monte Carlo and finite-size scaling techniques, we explore several critical aspects along the crystal field–temperature (Δ,T) transition line. Wang-Landau simulations measuring the joint density of states in combination with the method of field mixing allow us to probe the phase coexistence curve in high resolution, determining the tricritical point (Δt,Tt) with improved accuracy and verifying the tricritical exponents. Extensive multicanonical simulations identifying transition points across the phase diagram characterize the Ising universality class for Δ<Δt with precise determination of thermal and magnetic critical exponents expected in the second-order regime. On the other hand, for Δ>Δt, a finite-size scaling analysis is dedicated to revealing the first-order signature in the surface tension that linearly increases upon lowering the temperature deeper into the first-order transition regime. Finally, a comprehensive picture of the phase diagram for the model is presented, collecting transition points obtained from the combined numerical approach in this study and previous estimates in the literature.

Published by the American Physical Society
2025
Role of doping in probe microscopies for the Si(111)
7×7
surface
Authors: Fan Dingxin , Sakai Yuki , Chelikowsky James R. , Meuer Daniel , Weymouth Alfred J. , Giessibl Franz J.
Published: February 2025

We investigate a scanning probe microscopy image flickering phenomenon, i.e., distinct changes in intensity with the tip height, observed on a B-doped Si(111) 7×7 reconstructed surface. The phenomenon is exclusively observed in heavily doped systems owing to large variations in the adatom heights (∼0.5 a.u.) and the existence of subunits upon doping as the probe tip approaches the surface. We find that B atoms prefer to reside in the surface layer, which is ∼1.1 eV more stable compared to interior layers. These dopant atoms exert a substantial influence on the structural integrity and electronic structure of the lattice.

Published by the American Physical Society
2025
An integrated aircraft scheduling model based on flight delay propagation and improved column generation algorithm
Authors: Jia Yingze , Wang Chaofeng
Published: February 2025

Purpose

This paper aims to reduce flight delay propagation, improve flight punctuality rate and ensure aircraft maintenance opportunities by establishing an integrated aircraft scheduling model, aiming at minimizing the total propagated delay and direction operational cost.

Design/methodology/approach

In this paper, flight data sets are obtained through automatic dependent detection broadcast. To accurately predict flight delay time, the flight delay prediction eXtreme gradient boosting model adds the data set obtained by random forest advance model learning and predicts the newly generated flight delays. Finally, based on the forecast results, the flight plan can be optimized and adjusted by using the improved column generation algorithm.

Findings

It is verified by the actual weekly planned operation data of an airline company, experiments show that the model established in this paper can reduce flight delay propagation by 30% in case tests and each aircraft has the opportunity to be repaired at the base airport.

Originality/value

Optimize the aircraft scheduling plan, cover a wide range of data, not just a single route and airport, supplement the gap in the aircraft scheduling plan based on weather factors to predict flight delays.
Structural transformation and sustainable development in sub-Saharan Africa
Authors: Olaoye Olumide O. , Zerihun Mulatu Fekadu , Tabash Mosab I.
Published: February 2025

Purpose

The study investigates the link between structural transformation and sustainable development in sub-Saharan Africa.

Design/methodology/approach

The study adopts the traditional ordinary least square method and the Driscoll and Kraay covariance matrix estimator to address every form of cross-sectional and temporal dependence in panel data.

Findings

The study finds the structural transformation of the SSA economy will engender sustainable development. Specifically, the study finds that knowledge exerts a positive and statistically significant impact on sustainable development in SSA. Similarly, we found that technology (mobile cellular subscription and fixed telephone line subscription) promotes sustainable development. The results also show that all the economic transformation promotes sustainable development in SSA. Further, we also found that economic development and physical capital are important drivers of sustainable development in SSA. However, trade openness does not contribute to sustainable development in SSA. This might be because the combined scale effect in trade outweighs the combined technology and composition effects in SSA. This suggests the technology component in total trade activities in SSA does not promote sustainable development. The study recommends that governments across SSA should invest more in ICT and mobile cellular infrastructure or create an enabling environment that encourages digitization and the development of financial technology in the manufacturing, mining, construction, agriculture and services sectors to enhance green and quality growth for sustainable development in SSA.

Originality/value

The study uncovers the role of structural transformation in promoting sustainable development in SSA.
Spirit of place and brand equity: culinary tourism through a Confucian lens
Authors: Cheng Li , Wang Yunlang , Wang Meiyu , Ju Yingying , Li Jun , Wall Geoffrey
Published: February 2025

Purpose

This study explores the interplay between the spirit of place, brand equity and tourists’ travel intentions within the context of culinary tourism at destinations influenced by Confucian culture. It examines how Confucian values, such as benevolence, righteousness, courtesy, wisdom and trust, shape the personality of culinary tourism destinations and how this personality influences tourists’ travel intentions both directly and indirectly through brand equity.

Design/methodology/approach

The researchers develop a conceptual framework highlighting dimensions of destination personality derived from Confucian values. These values serve as indicators of brand equity, focusing on dimensions like brand image, perceived quality and brand loyalty in the culinary tourism sector. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze data from 503 tourists, examining the relationships between the Confucian-inspired destination personality, brand equity and tourists’ travel intentions.

Findings

The results show that tourists resonate strongly with the five Confucian personality traits, which significantly influence their travel intentions either directly or indirectly through enhanced brand equity. The study highlights the pivotal role of Confucian culture in shaping the destination personality and brand equity, which, in turn, drives tourists’ travel behaviors.

Practical implications

This study reveals how the spirit of place influences tourist behavior through brand equity, providing new perspectives and practical strategies for destination branding and development.

Originality/value

This study is the first to examine the relationships between spirit of place, brand equity and travel intentions within a Confucian cultural context, expanding the theoretical understanding of culinary tourism branding.
Navigating knowledge hiding: perspectives from hiders and targets in group settings
Authors: Tokyzhanova Talshyn , Durst Susanne
Published: February 2025

Purpose

This study aims to investigate the dynamics of knowledge hiding (KH) within group settings, focusing on both the experiences of those who hide knowledge and the perceptions of their group members.

Design/methodology/approach

An exploratory study was conducted with 49 undergraduate business students who participated in group-based problem-solving tasks. Some participants were assigned the role of “knowledge hiders.” Data were gathered through observations, pre- and posttask surveys and in-depth interviews. The analysis included quantitative and qualitative approaches, with thematic analysis applied to the qualitative data.

Findings

This study identified complex emotional responses among knowledge hiders, including guilt and cognitive conflict, moderated by social context. Hiders used various strategies, including evasive hiding, playing dumb and misdirection. Interestingly, targets often misinterpreted KH behaviors, attributing them to disinterest or discomfort rather than intentional withholding.

Research limitations/implications

The controlled setting and short-term interactions may limit generalizability to organizational contexts. Future research should explore the long-term consequences of KH and its occurrence in diverse environments.

Practical implications

Organizations may benefit from addressing the underlying causes of KH, such as communication issues and weak social connections, rather than solely focusing on eliminating KH behaviors. Understanding the subtle nature of KH could lead to more effective interventions in fostering open knowledge-sharing cultures.

Originality/value

The dual perspective – examining both the hiders’ and targets’ experiences – adds a novel dimension to the KH literature. The findings challenge the assumption that KH always leads to negative outcomes, like mistrust or group conflict, and emphasize how KH is often misperceived in group interactions.
Advancing management scholarship internationally through theoretical emancipation
Authors: Cao Ke , Tong Li , Du Yongzhi
Published: February 2025

Purpose

An increasing consensus has been built on advancing management scholarship in contexts other than Anglophone North America. However, debates and arguments about how to do so remain, and there has not been a clear understanding of the progress made. This study aims to conduct a comprehensive and historical assessment of related scholarship and provide recommendations for the path forward.

Design/methodology/approach

Around 2,700 international context-based empirical papers published from 1990 to 2020 in 4 elite general management journals were reviewed. Other relevant publications on the margins and related academic discussions were also analyzed.

Findings

At elite outlets, international-context-based research is characterized by a gradual decrease in intellectual vigor and methodological variety, a disregard for context and indifference to practice. At outlets on the edge, research is less constrained by dominant and rigid academic discourse.

Research limitations/implications

The paper prioritizes liberatory thinking about theoretical contribution as the key solution for the academic impasse. Extant theories shall be conceptualized as context-bounded heuristics rather than universal truths. Additional provocations and suggestions about reforming research practice were provided.

Originality/value

The study is the first comprehensive literature survey in this area. Meanwhile, new, grounded and provocative recommendations have been outlined for a bold and robust reset of academic discourse.
Network heterogeneity, social stressors and social media fatigue: a person-environment misfit perspective
Authors: Yang Hongjun , Hu Xu
Published: February 2025

Purpose

Social media-induced fatigue has received much attention in recent years. Although studies have discussed the association between related stress and fatigue, few studies have analyzed the media characteristics corresponding to social interaction stress and their effects on fatigue from the perspective of social relations and interaction structure. This paper aims to explore the association between network heterogeneity, social stressors and fatigue from the perspective of a person-environment misfit.

Design/methodology/approach

The survey data of 402 social media users were analyzed, and hierarchical regression models were used to validate the proposed theoretical model.

Findings

Data analysis showed that supplementary misfits (network heterogeneity) and complementary misfits (information overload and role conflict) positively affect fatigue. Additionally, supplementary misfits can indirectly affect fatigue through complementary misfits. The analysis results also confirmed the positive moderating effect of the relationship climate between network heterogeneity and role conflict. However, the quality of information does not reduce the impact of network heterogeneity on information overload.

Originality/value

This study reveals the mechanisms affecting user fatigue due to a lack of match with the environment. It also provides evidence of stress self-regulation among social media users and suggests how managers can help alleviate it.
The role of energy management practices in boosting sales performance: a PLS-SEM multigroup analysis in Egypt and Tunisia
Authors: Sdiri Hanen
Published: February 2025

Purpose

This study aims to explore the relationship between energy management practices – specifically energy consumption targets, energy efficiency improvement measures and energy consumption monitoring – and firm performance in the developing economies of Egypt and Tunisia. It seeks to determine how these practices impact total sales performance, providing insights for regional firms and policymakers.

Design/methodology/approach

This study uses data from the World Bank’s 2020 Enterprise Survey, focusing on firms in Egypt and Tunisia. This study uses partial least squares structural equation modeling to analyze the impact of energy management practices on total sales performance.

Findings

The findings reveal that, while energy consumption targets do not directly affect total sales performance in Tunisia, they significantly enhance energy efficiency improvement measures and energy consumption monitoring, indirectly influencing total sales performance. This finding highlights the critical role of comprehensive energy management strategies in improving firm performance.

Research limitations/implications

This study is limited to firms in Egypt and Tunisia, with cross-sectional data that do not capture the dynamic interactions of the variables over time. Future research should consider longitudinal data and expand this study to other developing economies. Using single-item measures for each variable suggests that more nuanced, multi-item measures could offer more profound insights.

Practical implications

For firms in Egypt and Tunisia, adopting comprehensive energy management practices, such as setting energy consumption targets, implementing energy efficiency measures and monitoring energy consumption, can lead to better sales performance by reducing energy costs, which can be reinvested in core business activities. Policymakers should support these practices through incentives and policies that promote energy efficiency and sustainability.

Originality/value

This study contributes to the literature by offering empirical evidence of the indirect impact of energy consumption targets on firm performance in developing economies. This underscores the importance of integrated energy management strategies to achieve the United Nations Sustainable Development Goals (SDGs), mainly SDG 7 (Affordable and Clean Energy) and SDG 12 (Responsible Consumption and Production), providing valuable insights for both policymakers and practitioners.
Digital transformation portrays a play or ploy for brands: exploring the impact of green gamification as a digital marketing strategy
Authors: Zafar Abaid Ullah , Sajjad Aqsa , Agarwal Reeti , Lamprinakos Grigorios , Yaqub Muhammad Zafar
Published: February 2025

Purpose

Rapid development in modern technologies has led to the transformation of global marketing strategies. Concerned stakeholders are also trying to alter the course of sustainable activities to exploit the marketing opportunities available in the digital world. Green gamification platforms have been developed and are being espoused by brands to enhance their image and support the sustainable development entrenched in users’ engagement with international brands. These platforms can transform consumers’ cognitive learning and decisions; however, their probable role is not explored in this context. A framework based on behavioural reasoning theory and value consumption theory is proposed to investigate associations of gamification value, cognitive reasoning factors, engagement and contextual boundary elements.

Design/methodology/approach

Partial least square structural equation modelling was applied to the data of 413 players, which were collected using a cross-sectional approach from qualified respondents.

Findings

Results indicate that gamification value inspires consumer engagement, with international brands and augments environmental consciousness; however, it also originates environmental complacency, but complacency does not significantly impact consumer engagement contrary to environmental consciousness. Besides, the interaction of a status-seeking lifestyle supplements environmental complacency and lessens the impression of environmental consciousness. The perceived sustainable image significantly enhances the influence of environmental consciousness towards consumer brand engagement, which is divergent from complacency.

Originality/value

This study offers implications for brands to utilize the digital uprising of gamification effectively in international markets. It proposes to transform the marketing strategies to bolster consumers’ engagement with international brands through gamification marketing strategies. This can help to achieve sustainable development goals worldwide more effectively.
Social media role in detecting food supply chain management challenges through blockchain technology
Authors: Chedrawi Charbel , Raya Katia , Kazoun Nahil
Published: February 2025

Purpose

This paper aims to study social media (SM) role in detecting food supply chain management (SCM) challenges and the importance of the Blockchain technology (BCT) in presenting sustainable solutions to these challenges.

Design/methodology/approach

This paper follows a big data analytics approach by using text mining techniques and raw data from X/Twitter and processed using the open-source programming language R.

Findings

This paper shows that SM generally and X/Twitter particularly play a major role in detecting FSC challenges and in shedding the light on trends and gaps in food supply chain (SC), along with the main actors on SM that influence food SCM. This study also shows that BCT is a convenient technology to reconsider the structure of food SCM to ensure higher food safety and a better digitalization of food SC, especially in the Asian region, with the large population and key consumers in food market.

Originality/value

This study contributes to data and knowledge that try to fill gaps in research related to the role of SM in detecting food SCM challenges through BCT.
Navigating the ESG seascape: media sentiment toward ESG and corporate strategies
Authors: Tan Weijie , Dong Qi , Xu Cheng , Sun Yanqi
Published: February 2025

Purpose

This study investigates how corporations navigate the increasingly prominent field of environmental, social and governance (ESG) through the lens of resource dependence theory (RDT). It aims to elucidate the strategic responses of companies to media-driven public sentiment on ESG, examining the alignment of their operations and competitive strategies – specifically differentiation and cost leadership – to the external resource of media ESG sentiment.

Design/methodology/approach

Employing Python software, this research extracted over two million ESG-related news articles from Baidu News. Using machine learning and text analysis, the study assesses the media ESG sentiment and its correlation with the competitive strategies of China’s A-share listed companies over a period from 2007 to 2022. The approach leverages RDT to understand how firms adjust their strategies in response to media-driven public sentiment on ESG.

Findings

The findings indicate that positive media ESG sentiment acts as a crucial external resource, significantly influencing firms’ strategic alignment toward minimizing ESG public sentiment risks and enhancing competitive positioning, especially in the social (S) and governance (G) domains. This alignment is evident in firms’ adoption of differentiation and cost leadership strategies, affirming the study’s theoretical prediction within the RDT framework.

Originality/value

This paper provides a novel contribution by integrating RDT with the analysis of media-driven ESG sentiment to explore corporate strategic adjustments. It offers empirical evidence on the theory’s applicability in contemporary strategic corporate management, particularly in the context of ESG challenges. The research deepens the understanding of the interplay between media ESG sentiment and corporate strategy, highlighting the strategic importance of positive media sentiment in the ESG landscape.
Gains and hurdles for China to join the comprehensive and progressive agreement for Trans-Pacific partnership
Authors: Kelkar Raghuvir , Kalirajan Kaliappa
Published: February 2025

Purpose

The current version of the Trans-Pacific Partnership (TPP), known as Comprehensive and Progressive Agreement for TPP (CPTPP) has opened itself to new membership. China formally applied to join the CPTPP Free Trade Agreement. With respect to China joining the CPTPP, some groups of researchers have argued that China’s accession would be a win-win situation for both China and CPTPP member countries. On the contrary, a group of researchers has argued that there would not be any significant gain to member countries of CPTPP. Analysis in this paper is restricted to examining the economic benefits to China by joining the CPTPP. The paper aims to make conjectures about what are the challenges China must face nationally and internationally to join CPTPP.

Design/methodology/approach

The methodology and the approach to do the empirical analysis concern using the stochastic frontier gravity model and the panel data covering the period 1995–2022 from the World Integrated Trade Solution developed by the World Bank.

Findings

The empirical results reveal that the CPTPP membership will facilitate China to improve its export efficiency in merchandise exports with the CPTPP member countries.

Originality/value

Though there are a few discussions on the accession of China to CPTPP, quantitative analysis of examining the impact of China joining the CPTPP on its export efficiency with the members of CPTPP has not been explicitly discussed in the literature. This study’s contribution is to fill this gap in the literature.
Enhancing property value prediction: a regression model with fine-grid geographic segmentation
Authors: Rhee Hongjai
Published: February 2025

Purpose

We propose a novel scalable regression model that incorporates two-dimensional location dummies based on longitudinal and latitudinal coordinates. This approach easily achieves comparable levels of explanatory power to ML models while avoiding the interpretability challenges inherent in non-parametric ML techniques.

Design/methodology/approach

Regression models have long been a fundamental and effective toolkit in economic analysis, facilitating the validation of theoretical predictions and the examination of policy effects. However, their explanatory power is often constrained by linearity constraints or limited information, which can, in turn, distort the estimated marginal effects of explanatory variables. While machine learning (ML) models can serve as an alternative, their improved fit often comes at the cost of increased complexity in interpretation and inference. This paper proposes that incorporating geocoded information into the regression models for property values can significantly enhance explanatory power to a level comparable to ML models while preserving the simplicity of regression approaches. As a case study to validate the proposed method, we examine the impact of a recent deregulation policy in Korea on the market prices of the corresponding properties.

Findings

By accounting for location-specific heterogeneity in its full magnitude, our model provides more accurate and reliable estimates for policy evaluation. As a case study, this paper examines the effect of deregulation on apartment redevelopment in Korea, demonstrating how the proposed methodology can be applied to real-world policy analysis.

Originality/value

We propose a novel regression model that incorporates grid dummies for the longitudinal and latitudinal coordinates of the properties. This approach easily achieves comparable levels of explanatory power to ML models while avoiding the interpretability challenges inherent in non-parametric ML techniques.
Does gender diversity influence the relationship between financial reporting readability and audit fees? Evidence from an emerging market
Authors: Abdelazim Samir Ibrahim , Saleh Aly Saleh Aly , Diab Ahmed
Published: February 2025

Purpose

This study aims to examine the relationship between financial report readability (FRR) and audit fees (AF) by bringing evidence from an emerging market. In addition, it reveals the moderating influence of board gender diversity (BGD) on such a relationship.

Design/methodology/approach

The authors analyzed data collected manually from the financial reports of Egyptian nonfinancial firms listed on the Egyptian Stock Exchange between 2016 and 2021 using Pooled OLS, Random effects, Fixed effects regressions.

Findings

The authors found a negative relationship between FRR and AF. Likewise, BGD is found to be negatively related to AF, and positively associated with FRR. In addition, the authors found that the negative association between FRR and AF is more pronounced in the case of BGD.

Originality/value

This paper contributes to previous research on the auditors’ reactions to the clarity of financial reporting as well as the role of board gender concerning the FRR-audit pricing relationship in emerging markets.
Blue finance, investment choice and optimal portfolio allocation
Authors: Mumtaz Muhammad Zubair
Published: February 2025

Purpose

This study aims to empirically investigate the effect of a firm’s blueness on stock returns by developing the blueness index. Ocean firms listed on NASDAQ Baltic, Copenhagen, Helsinki, Iceland and Stockholm were selected to test the hypothesis.

Design/methodology/approach

This study uses the system generalized method of moments technique and finds an inverse relationship between blueness and stock performance. As an alternative, their impact on stock performance is investigated using the environmental, social and governance (ESG) and environment (E) ratings. Additionally, by considering the blueness component, this study suggests a theoretical model to evaluate the utility function of the portfolio.

Findings

The results reveal that high-blue firms obtain lower returns than low-blue firms. This finding illustrates that high-blue firms obtain lower returns, as they comply with “blue” factors, and the possibility of risk would be lower. This study finds that lower ESG and E scores indicate ocean firms create lower emissions. Therefore, investors of high-blue firms obtain lower returns. To test the robustness of the blueness index, this study examines the effect of ESG and E ratings on a firm’s blueness. The results identify an inverse relationship between the ESG/E score and the blueness, illustrating that high-blue firms emit lower ocean emissions. The results of a theoretical model report that the proportion of investment in high-blue firms is higher for optimizing portfolio allocation.

Originality/value

This study determines firms’ blueness and impact on stock return. This study also considers ESG and E scores to identify their effect on ocean firm’s performance. The results contribute a theoretical understanding of factors determining the proportion of investment in high- and low-blue firms to optimize their portfolio.
Market, news sentiments, and twitter happiness on adaptive herding behaviour of investors in Shariah-compliant stocks
Authors: Ooi Kok Loang
Published: February 2025

Purpose

This study aims to examine adaptive herding behaviour in Shariah-compliant stocks across Malaysia, Indonesia and Saudi Arabia. The objective is to investigate how market sentiment, news sentiment and investor happiness influence herding behaviour in these markets from 1 January 2015 to 31 December 2023, using a total sample size of 1,106 stocks.

Design/methodology/approach

This study utilises data from the S&P IQ Database, Thomson Reuters MarketPsych Indices, Bloomberg Sentiment Analysis and Hedonometer. To analyse the data, the Cross-Sectional Absolute Deviation model was applied along with static regression models, rolling window regression and quantile-on-quantile regression.

Findings

The findings reveal significant herding behaviour in all three markets, with varying degrees of volatility and sensitivity to sentiment. Investor happiness and market sentiment were found to positively influence herding behaviour, particularly during periods of low market returns or high stress, whereas negative news sentiment disrupted herding behaviour.

Practical implications

This study highlights the adaptive nature of herding behaviour in Shariah-compliant stocks, emphasising the role of sentiment in shaping investor decisions. These findings provide valuable insights for regulators and policymakers in designing strategies to mitigate irrational market movements and encourage more stable investment environments.

Originality/value

This study contributes to the limited literature on adaptive herding in Islamic financial markets. This underscores the importance of sentiment measures in understanding investor behaviour and offers practical insights into the behavioural dynamics in Shariah-compliant markets. This study also provides a foundation for future research on sentiment-driven investment strategies and regulatory policies in Islamic finance.
Impact of corporate culture and stakeholder type on corporate social responsibility disclosure (CSRD): a Kuwaiti study
Authors: Al Faraj Mohammad
Published: February 2025

Purpose

This study aims to examine whether corporate culture and stakeholder type influence the level of corporate social responsibility disclosure (CSRD) and, if so, the motivations behind this.

Design/methodology/approach

An experimental method was adopted in this study to achieve the research objectives by evaluating the perceptions and motivations for CSRD among 120 participants (financial managers and accountants) from 50 financial institutions listed on Boursa Kuwait.

Findings

Results indicate that perceptions of CSRD are strongly affected by stakeholder type but not corporate culture. When these two factors are considered jointly, they do not affect the level of CSRD. Regarding motivations, participants from Conventional Financial Institutions seek legitimacy by opting to provide higher levels of CSRD to both shareholders and the general public than those from Islamic Financial Institutions.

Practical implications

This study has implications for three groups: institutions, society and accountants. Each group plays a crucial role in how financial institutions practicing corporate social responsibility (CSR).

Originality/value

Few studies have compared CSR practices between these two types of institutions, with most being descriptive. To the best of the author’s knowledge, this study is the first to use an experimental approach, which controls for all potential factors determining CSRD.
The accountant as a “business partner”: Maqasid Al-Shariah perspective
Authors: Zakaria Zamzulaila , Zakaria Zarina , Abu Bakar Intan Suryani
Published: February 2025

Purpose

This study aims to discuss the roles of the accountant as a “business partner” who provides “value-added” services to the organisation; “value added” is conceptualised from the Maqasid Al-Shariah perspective.

Design/methodology/approach

Seven in-depth interviews were conducted, and observations were made during two meetings. Data from the interviews and observations were analysed using thematic analysis.

Findings

The authors noted that activities to educating, upholding justice and preserving maslahah by the accountants in this study had created a trust to the accountants and accounting practices in the organisation. The authors suggest that “trusted business partner” is the key characteristic for an accountant to be perceived as providing value-added services to the organisation.

Originality/value

This study contributes to the discussion on how accountants add value to organisations and adds to the limited body of accounting research that provides empirical evidence on Maqasid Al-Shariah perspective in understanding accountants’ roles.
An environmental, social and economic exploration of climate change impacts on Australian freshwater tourism: a rapid review of the literature
Authors: Downey Heather , Barbour Hannah , Adams Joanne , Spelten Evelien
Published: February 2025

Purpose

The impact of climate change on Australian freshwater ecosystems has been clearly acknowledged, yet little is known about how climate change affects Australian freshwater tourism. This rapid review of the literature aimed to explore this pressing issue using lenses of environmental, social and economic justice.

Design/methodology/approach

A systematic search of electronic databases and available grey literature was completed in February 2023. Database searching identified 417 records. After removal of 36 duplicates, 381 records were screened, with 336 articles excluded. Another four publications were identified through hand-searching and a final review of 20 publications was completed in May 2023.

Findings

Very few publications examined climate change impacts on Australian freshwater tourism, and there was a paucity of Indigenous-led research despite increased recognition of Indigenous water rights. Publications observing freshwater tourism’s vulner ability to climate change, particularly in the Murray Darling Basin, emphasised inaction and communities’ unpreparedness despite long-term acknowledgment of this issue.

Originality/value

This is the first review of literature that addresses climate change and Australian freshwater tourism. Research that centres Indigenous cultural knowledge of Country and is codesigned with rural communities is required to understand and respond to the urgency of climate change impacts on freshwater ecosystems and communities.
Interpreting the decades of earnings management
Authors: Abraham Manu , Kumar S. Santhosh
Published: February 2025

Purpose

The present article aims at systematizing the literature on EM that spans over three decades (1987–2023) to analyze the growth and development in the EM research following changes in reporting standards, economic conditions and legislations over the period.

Design/methodology/approach

The study covers 3,742 articles on earnings management (EM) indexed in SCOPUS and the Web of Science databases from 1987 to 2023. The study aims at the systematization of bibliometric data using R Studio, Biblioshiny and VOS Viewer software.

Findings

The study reveals that the research in the pre-SOX era gave more thrust to the development of cross-sectional models for the detection of accrual EM proxies, whereas research on EM had shifted to managerial discretions based on real transactions in the post-SOX era. Later, in the post-GFC era, the focus of EM research was redefined towards investor protection due to the collapse of the global economy that led to the erosion of investors’ wealth. In the modern era, research on EM focuses on ethical aspects such as CSR compliance, ESG framework and so on.

Practical implications

The findings of the study will aid the policymakers in addressing the EM based on real transactions and also incorporate the variations and changes in multiple green reporting standards to ensure fairness and transparency in reported figures.

Originality/value

The study contributes to the existing literature by quadrisecting the entire research on earnings management to analyze the growth and development in EM research and makes novel suggestions that future research on earnings management can be expanded towards the role of non-financial disclosure in managerial discretions and also the insider biases in green reporting.
Predicting cybersecurity behaviors in the metaverse through the lenses of TTAT and TPB: a hybrid SEM-ANN approach
Authors: Alsharida Rawan A. , Al-rimy Bander Ali Saleh , Al-Emran Mostafa , Al-Sharafi Mohammed A. , Zainal Anazida
Published: February 2025

Purpose

The Metaverse holds vast amounts of user data, making it essential to address threats to its confidentiality, integrity and availability. These threats are not purely technological, as user actions and perceptions, shaped by psychological factors, can influence cybersecurity challenges. Thus, a holistic approach incorporating technological and psychological dimensions is crucial for safeguarding data security and privacy. This research explores users’ cybersecurity behavior in the Metaverse by integrating the technology threat avoidance theory (TTAT) and the theory of planned behavior (TPB).

Design/methodology/approach

The model was assessed using data collected from 746 Metaverse users. The empirical data were analyzed using a dual structural equation modeling-artificial neural network (SEM-ANN) approach.

Findings

The main PLS-SEM findings indicated that cybersecurity behavior is significantly affected by attitude, perceived behavioral control, subjective norms, perceived threat and avoidance motivation. The ANN results showed that perceived threat with a normalized importance of 100% is the most significant factor influencing cybersecurity behavior. The ANN results also showed that perceived severity with a normalized importance of 98.79% significantly impacts perceived threat.

Originality/value

The novelty of this research stems from developing a unified model grounded in TTAT and TPB to understand cybersecurity behaviors in the Metaverse. Unlike previous Metaverse studies that solely focused on measuring behavioral intentions or user behaviors, this study takes a step further by evaluating users’ cybersecurity behaviors. Alongside its theoretical insights, the study offers practical recommendations for software developers, decision-makers and service providers.
A two-stage data envelopment analysis approach to measure waste management efficiency within Italian municipalities
Authors: Rella Angela , Raimo Nicola , Vitolla Filippo
Published: February 2025

Purpose

This study aims to address the growing challenges posed by consumerist behavior in ecosystems, leading to increased waste production and escalating costs in waste management. The goal is to investigate the waste management efficiency of Italian municipalities and the factors affecting their efficiency levels.

Design/methodology/approach

A two-stage bootstrap Data Envelopment Analysis (DEA) is used to assess the waste management efficiency level of a selected sample of 147 Italian municipalities. Additionally, a truncated regression model is used to investigate the factors affecting waste management efficiency.

Findings

This study reveals a medium-high level of waste management efficiency across Italian municipalities. Additionally, it highlights the negative effect of unemployment rates on waste management efficiency within Italian municipalities, alongside the positive influence of the council’s political ideology and electoral turnout.

Originality/value

The novelty of this study is the unique application of combined methods in the Italian context, providing a nuanced perspective on municipal waste management efficiency. This approach contributes novel insights to the existing literature in this field.
Extending UTAUT model to examine the usages of ChatGPT among Indian students in higher education: a structural equation modelling approach
Authors: Jasrai Lokesh
Published: February 2025

Purpose

This study used extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to examine the effect of personal expectancy (PE), efforts expectancy (EE), social influence (SI), facilitating conditions (FC), hedonic motivation (HM), price value (PV) and habit (H) on behavioural intention (BI) to use Chat Generative Pre-Trained Transformer (ChatGPT) in higher education for an Indian context. The study also examined moderating effects of students’ self-innovativeness (SIN) and integrity (INT) on the relationship between BI and use behaviour (UB) for ChatGPT.

Design/methodology/approach

A sample of 311 students has been selected from Northern states of India by applying stratified proportionate random sampling method and four disciplines – engineering, business administration, science and fine arts were used as different strata in the sample selection process. Partial least squares structural equation modelling (PLS-SEM) approach has been used in data analysis to assess proposed theoretical model.

Findings

The study found PE, FC, PV and H significantly account for students’ BI and actual use of ChatGPT, whereas EE, SI and HM showed a negligible impact on BI. The BI was also found non-significant in predicting the usage behaviour for ChatGPT. The moderation effects of SIN and INT of students were also found non-significant on the relationship between BI and UB.

Research limitations/implications

A limited sample size of study and its focus on Northern states of India constrain the generalizability of findings to the other parts of world.

Originality/value

The study helps to understand the nuances associated with advanced artificial intelligence (AI)-driven tool such as ChatGPT in higher education for the application of best-practices. Therefore, this study aims to bridge this gap by examining determinants of ChatGPT usage with extended version of UTAUT model in Indian context by using additional constructs such as SIN and INT.
Biopiracy and beauty brands? patent trends of cosmetics and skin care companies
Authors: Jefferson David J. , Robinson Daniel F.
Published: February 2025

Concerns about the fairness and equity of ‘biodiscovery’ research endure despite the creation of legal frameworks designed to regulate access and benefit sharing involving genetic resources and associated traditional knowledge. While some industries that engage in biodiscovery have been the subject of sustained scrutiny, others have received scant scholarly attention. We evaluate the potential misappropriation of plant biodiversity and traditional knowledge in the cosmetics industry. To do so, we conducted a patent landscape analysis focusing on intellectual property claims that cosmetics firms have made concerning 12 plant species for which there exists extensive traditional knowledge of uses to improve the condition of skin and hair, or for other aesthetic purposes. The results demonstrate that cosmetics companies regularly claim intellectual property for uses of all 12 species, in multiple territories. There is little evidence to suggest that major firms seek prior informed consent for the use of genetic resources or traditional knowledge, or that they share benefits with local providers. The potential that the misappropriation of Indigenous knowledge is occurring in the cosmetics industry has important social and environmental justice implications, and this sector should be subjected to increased scrutiny.
Theorizing agency from a complex dynamic systems theory perspective: Evidence from language learner narratives in online shadow education
Authors: Yung Kevin Wai Ho
Published: February 2025

The recent dynamic turn in second language acquisition research has called for an investigation in learner agency by taking its complex dynamic nature into account. Informed by complex dynamic systems theory (CDST), this study investigated the agency of learners in a complex educational context where mainstream schooling and private tutoring (shadow education) coexist, and when teaching and learning was switched online. Through longitudinal narrative inquiry, this study analyzed the experiences of three senior secondary students enrolled in online English private tutoring. Data were collected through three rounds of individual interview and two pieces of learner reflective writing, supplemented by artifacts such as participants’ language‐learning materials and interviews with their tutors, schoolteachers, and parents. The multiple sources of data collected for 1 year were compiled as narratives for analysis. The findings highlight the importance of considering learner agency from the perspective of CDST, acknowledging characteristics such as its relational, ecological, emergent nature, and its spatiality, multidimensionality, and sustainability. This study sheds light on the complex agency–structure interplay in shadow education situated in the wider education context, and offers implications for educators to support language learners to be agentic in regulating their learning.
Quorum sensing LuxR proteins VjbR and BabR jointly regulate
Brucella abortus
survival during infection
Authors: Caudill Mitchell T. , Stoyanof S. Tristan , Caswell Clayton C.
Published: February 2025

Brucella abortus
maintains an
N
-acetyl homoserine lactone quorum sensing system that consists of two LuxR proteins, VjbR and BabR, as well as two signals, dodecanoyl (C12 AHL) and 3-oxododecanoyl (3-OXO-C12 AHL) homoserine lactone. This system regulates major virulence factors that influence the bacteria’s survival during infection. We generated the first strain that lacks both LuxR proteins and found a synergistic interaction for survival in the chronic infection C57BL/6 mouse model. Transcriptomic analyses of the
∆vjbR∆babR
double-deletion strain, as well as the cognate single-deletion strains, in a rich medium with vehicle control or supplemented with an AHL signal revealed large-scale genetic dysregulation in all conditions. Moreover, the double mutant maintained a limited response to AHL, even in the absence of the LuxR proteins. We additionally found that quorum sensing regulates the denitrification pathway but found no
in vitro
differences in the ability of quorum sensing deletion strains to clear nitric oxide stress or grow under anoxic denitrifying conditions. Finally, we confirmed that BabR autoregulates its own expression, and that VjbR mildly represses BabR expression. Altogether, these experiments help further characterize the
Brucella
quorum sensing systems and indicate that further attention should be given to the joint interactions between VjbR and BabR in controlling virulence.

IMPORTANCE

Brucella abortus
is a zoonotic bacterial pathogen that uses its quorum sensing to survive within hosts. This study further characterizes that system and indicates important future lines of inquiry. We found that both quorum sensing proteins, VjbR and BabR, coordinate to maintain survival, as well as document that both quorum sensing systems appear physiologically active.