bluuebunny/crossref_metadata_2025_split huggingface dataset:
Teaching social support to promote inclusive physical activity for people with autism
Authors: Bassette Laura Anne , Kujawski Maddie , Donges Emma 
Published: July 2024

Purpose
Previous research found that when exercise partners provided social support to each other, both participants engaged in higher levels of activity (Gellert et al., 2011). These results suggest that there may be benefits to providing inclusive physical activity (PA) programming to individuals with autism; however, little research has explored specific strategies. The purpose of this study is to explore the use of a behavioral intervention consisting of visual social stories and additional intervention components (i.e. prompting, checklists) to teach adolescents/young adults with autism and their workout partners without disabilities to provide social support to one another during partnered PA.

Design/methodology/approach
A multiple probe across dyads was used to explore the effects of the intervention on social support (i.e. verbal encouragement and feedback).

Findings
The results indicate the treatment was effective during the intervention phase. When partners and settings changed during generalization, results were maintained in all but one participant.

Originality/value
Areas for future research and implications for practice to support inclusive PA for autistics are discussed.
The influence of manufacturer encroachment on the supply chain: the conditional role of traditional retailer retail service investment
Authors: Zhang Zijian , Xu Yuanying , Meng Lijiao , Luo Renjie , Huang Jun 
Published: July 2024

PurposeThis paper investigates the dual interactive effects of manufacturer encroachment on the supply chain and retailer provision of retail services.Design/methodology/approachConsider a supply chain dominated by manufacturers, retailers, and e-commerce platforms, with the manufacturers selling the same product online and offline. Utilizing Stackelberg’s game theory, examples of wholesale and retail prices and profits of participants in the supply chain under different channels are analyzed. An effective encroachment strategy for manufacturers facing different retail service investment strategies of traditional retailers is given.FindingsWhen traditional retailers do not invest in retail services, they will lose more profit due to competition with the manufacturer. At this time, the retailer does not want the manufacturer to encroach. The traditional retailer’s investment in retail services will enhance its and the manufacturer’s profits, incentivizing the manufacturer to pursue an aggressive expansion strategy.Originality/value(1) Considers a situation where the selling efficiency of the manufacturer is lower than that of the traditional retailer. (2) The interaction between traditional retailers’ retail service investment strategies and manufacturers’ encroachment strategies is investigated where the manufacturer is the dominant player. The three modes of online direct sales, resale, and third-party platform agency are compared to provide a basis for decision-making on different types of manufacturers’ encroachment. (3) Offline retail services not only directly increase sales in the offline market but also indirectly have a negative effect on the online market.
Social media influencer marketing and economic performance in the Spanish wine industry: unravelling the role of corporate social legitimacy
Authors: Martínez-Falcó Javier , Sánchez-García Eduardo , Marco-Lajara Bartolomé , Fuentes-Fernández Rosana 
Published: July 2024

PurposeThis research focuses firstly on the impact of Social Media Influencer Marketing (SMIM) on the Economic Performance (EP) of Spanish wineries, and secondly on the mediating effect of Corporate Social Legitimacy (CSL) on this main relationship (SMIM-EP). Age, size and Protected Designation of Origin (PDO) membership are used to increase the precision of the cause-effect relationships examined.Design/methodology/approachThe study proposes a conceptual model based on previous studies, which is tested using structural equations (PLS-SEM) with data collected from 196 Spanish wineries between September 2022 and January 2023.FindingsThe results reveal a positive and significant relationship between the development of SMIM and the EP of Spanish wineries, as well as the partial mediation of CSL in the SMIM-EP relationship.Originality/valueThe uniqueness of this study can be attributed to several factors. First, it enhances the understanding and knowledge of the benefits associated with SMIM development in the winemaking context. Second, no previous research has conducted an empirical study on the development of SMIM as a catalyst for EP in the context of Spanish wineries. Third, to the authors' knowledge, no previous study has examined the mediating role of CSL in the SMIM-EP relationship, thus representing an opportunity to advance scientific knowledge related to SMIM.
Analyzing barriers to sustainable healthcare waste disposal: a hybrid decision-making framework
Authors: Kumar Santosh , Tarei Pradeep Kumar , Swarnakar Vikas 
Published: July 2024

PurposeIn the recent post-pandemic era, the globe has been anxious for the sustainable disposal of healthcare waste to protect public health, protect the environment and enhance future preparedness. Developing countries, in particular, have struggled to dispose of healthcare waste (HCW) to eradicate the hazardous effects of medical waste generated during and after the deadly COVID-19 pandemic. Hence the purpose of the research paper is to develop a hybrid decision-making framework to identify various barriers for sustainable disposal of healthcare waste use of Grey-Decision Making Trial and Evaluation Laboratory (G-DEMATEL) and Analytical Network Process (ANP).Design/methodology/approachA hybrid framework of Grey-Decision Making Trial and Evaluation Laboratory (G-DEMATEL) and Analytical Network Process (ANP) has been used to rank barriers and sub-barriers in the disposal of healthcare waste.FindingsThe study’s findings suggest that lack of segregation practices, absence of green procurement policy, obsolete technologies and resistance to adopting change management are the topmost causal barriers influencing the remaining barriers. Lack of commitment among healthcare administrations, lack of standard performance measures and resistance to adopting change appear to be the topmost crucial barriers.Practical implicationsThe study’s finding enables all stakeholders to prioritize the barriers systematically for better performance and save resources during the process. The policymakers can use the results to design a clear regulatory framework.Originality/valueThe literature has highlighted the factors and their association with the disposal of healthcare waste mainly in isolation. The results are validated against the Grey-Analytical Hierarchy Process (G-AHP) to ensure the robustness of the proposed framework. This paper is one of the preliminary attempts to propose a framework of the interrelationships of the factors that have a direct role in survival for management education.
National culture and corporate investment: does uncertainty matter?
Authors: Al Mubarak Ahmed , Giouvris Evangelos 
Published: July 2024

PurposeOur purpose is to explore how culture’s impact on investment is depending on uncertainty levels.Design/methodology/approachThis study investigates the interplay between national culture, uncertainty, and corporate investment decisions. Focusing on the uncertainty avoidance dimension (HUA) from Hofstede’s culture framework and utilizing the World Uncertainty Index (WUI) as a measure of uncertainty, this research explores how culture’s impact on investment is depending on uncertainty levels.FindingsOur results reveal that high HUA countries lower long-term investment during periods of heightened uncertainty, particularly in riskier investments like R&D, rather than capital expenditure. This relation is more pronounced for smaller firms. The findings suggest that HUA is associated with less risk taking, primarily when uncertainty is high. Furthermore, we demonstrate that the interaction between HUA and uncertainty exerts more significant and consistent effects on corporate investment than other cultural dimensions, religion, and various formal institutions, contrary to prevailing literature.Originality/valueThis study looks at the relationship between national culture and corporate investment under ambiguity, and what are the implications for risk taking. If national culture is related to riskier investments, such as R&D, relative to safer investments, like capital expenditure this would imply that risk taking is explaining the relationship between national culture and corporate investment. This relation should be clear during uncertain times. This is the first study to include the moderating effects of the level of uncertainty on the relation between national culture and corporate investment (or financial decisions in general).
Mamaearth IPO: the pricing dilemma of a startup
Authors: Bhatia Shikha , Dhamija Sanjay 
Published: July 2024

Learning outcomes
After working through the case and assignment questions, students will be able to recognize essential considerations for the initial public offerings (IPO) decision, compare different types of fundraising options for startups, evaluate the free pricing regime for IPO pricing, examine the pricing process of IPOs, explore the issue of valuation of IPOs and assess the decision choices of the founder regarding IPO given the trade-offs and market conditions.

Case overview/synopsis
The case study explores the dilemma of Ghazal Alagh, the co-founder and chief innovation officer of Mamaearth, a direct-to-consumer babycare and skincare unicorn, regarding its IPO decision. Mamaearth had filed the draft offer document with SEBI in December 2022, and Ghazal was busy engaging with the investment bankers for the upcoming IPO. However, the weak market sentiments and shelving of IPO plans by many startups were forcing her to think about facing the possibility of postponing the IPO or continuing the IPO process but at lower valuations. The case study provides an opportunity to explore a startup’s financing choices. It allows for discussion of various IPO challenges from the perspectives of founders, venture investors, regulators, investment bankers and new IPO investors.

Complexity academic level
This case study is best suited for senior undergraduate- and graduate-level business school students in courses focusing on entrepreneurship, corporate finance, financial management, strategic management and investment banking.

Subject code
CSS1: Accounting and finance.

Supplementary materials
Teaching notes are available for educators only.
Readiness of Pakistani journals for open access publishing
Authors: Raza Muhammad Zahid , Rafiq Muhammad , Soroya Saira Hanif 
Published: July 2024

Purpose
This study was designed to discover the readiness of the higher education commission (HEC)-recognized journals of Pakistan in terms of human, financial and technological resources, technical expertise, institutional support, availability of open access (OA) policy, availability of guidance and training, willingness, motivation and so on for OA journal publishing and to expose the challenges in OA journal publishing.

Design/methodology/approach
A quantitative research approach was used and a structured questionnaire was developed to meet the objectives of this study. A survey method was used to collect data from the editors of all 329 HEC-recognized journals in Pakistan.

Findings
The respondents of all the HEC-recognized journals of Pakistan are neutral and are not of the view that they have sufficient financial, human, technological/infrastructural resources and technical expertise to continue/initiate an OA journal publishing. ‘No academic reward’; and ‘no monetary reward for the editorial staff’ are both enormous challenges for OA journal publishing. The perceived challenges of OA have a negative impact on readiness for OA publishing. The readiness level of the respondents of the OA journals is higher as compared to the readiness level of the respondents of non-OA journals.

Research limitations/implications
This study covered the lists of HEC-recognized journals of 2019. More studies may be conducted based on updated lists of HEC-recognized journals. Qualitative studies may also be conducted to discover the readiness of the HEC-recognized journals of Pakistan for OA journal publishing.

Originality/value
This study is the first comprehensive study on this phenomenon and is an effort to fill this gap to invigorate scholarly literature. It may attract the attention of policymakers, funding bodies, parent institutions of the journals and the HEC regarding the readiness of journals in terms of financial, human, technological/infrastructural resources, technical expertise of the journals and challenges of journals to prompt the OA journal publishing paradigm.
Thriving in change: examining the influence of organizational sustainability on employee performance in the post-COVID landscape
Authors: Junça Silva Ana , Costa Sofia 
Published: July 2024

Purpose
The economic, financial and social crisis has heightened researchers' interest in the importance of organizational sustainability and resources (e.g. work engagement and psychological capital) for performance. Despite some studies demonstrating the significance of resources, such as work engagement and psychological capital, for workers’ performance, there is limited knowledge regarding the role of organizational sustainability practices (OSP) in the relationship mentioned above. Therefore, this study drew upon the social identity theory to conceptualize and test the mediating role of work engagement in the relationship between OSP and performance (both task and adaptive). Based on the conservation of resources theory, it was hypothesized that a worker's resource – psychological capital – would moderate the indirect relationship between social responsibility practices and performance (both task and adaptive).

Design/methodology/approach
To test the proposed model, 304 adults participated in a two-wave study.

Findings
The results supported the hypotheses, revealing that OSP had a positive and significant relationship with task and adaptive performance, occurring through work engagement. Furthermore, the indirect relationship between OSP and performance task and adaptive through work engagement was moderated by psychological capital, such that the relationship became stronger for workers with lower levels of psychological capital.

Originality/value
The relevance of this research lies in its ability to identify the conditions and mechanisms in which corporate social responsibility initiatives are most effective, thereby enabling a more nuanced application of these practices across different sectors and organizational cultures. This study's theoretical and practical implications may assist organizations in devising strategies for implementing social responsibility practices to enhance their outcomes.
Creating a religious identity and impression management by Islamic banks
Authors: Maali Bassam Mohammad , Hassan M. Kabir , Rashid Mamunur 
Published: July 2024

Purpose
Islamic banks (IBs) place significant importance on their religious identity, prompting the utilization of impression management (IM) strategies to emphasize such identity. This paper aims to discuss the motivations behind using IM in the creation of religious identity by IBs, and to explore the use of religious symbols and language as a form of religious rhetoric. It is argued that to counteract the threats to their religious identity, IBs use IM techniques, predominantly through the inclusion of religious symbols and rhetoric.

Design/methodology/approach
An empirical exploratory study, using content analysis, was conducted on the annual reports of the largest IBs for the year 2022. The analyses involved a total of 39 banks based on a filtered list from The Banker’s Top Islamic Financial Institutions of 2022. A manual content analysis was undertaken to extract religious symbols, images and contents.

Findings
The findings reveal the use of IM techniques that emphasize the religious identity of these banks. Notably, IBs consistently reaffirm their commitment to Sharia compliance and disclose their contributions to Zakah. In addition, the analysis reveals the incorporation of Quranic verses, religious iconographic images and other religious rhetoric statements in the annual reports of many IBs.

Research limitations/implications
The analysis concludes that the assertion by IBs that their guiding principles are rooted in Islamic values are supported by the religious terminology and imagery embedded in their annual reports. Alongside mere religious symbolism, the terms and images are integral part of the corporate identity of the Islamic that not only sends persuasive signals to stakeholders but also help build an impression on the activities of the IBs.

Originality/value
IM has been a key objective and strategy of companies. This study aimed at exploring whether and how IBs used religious symbolism as an integral part of IM and corporate identity.
The contribution of digitization to successful international expansion: lessons from Decathlon’s strategic movements
Authors: Rebière Philippe , Braun Olivier 
Published: July 2024

Purpose
The purpose of this paper is to explain to what extent digitization is an opportunity to international development of the firm by drawing on the international expansion of the French Decathlon group. The retailer and manufacturer have adopted a number of interesting strategies, following “specific movements,” as the authors have noted.

Design/methodology/approach
Data were collected using the Europress database. The authors compiled press articles about the development of the Decathlon company and discussed the various stages of the brand's growth to enhance understanding and propose refinements to the current knowledge of companies' internationalization.

Findings
The findings support the idea that digitization of the distribution and production chain reduces transaction costs and accelerates the conquest of market share. Digitization brings new experiential knowledge to companies and facilitates internationalization. Decathlon's success lies not in its resources or in the art of managing its internal capabilities, but rather in the ability to combine organizational resources with key external capabilities (development of technological partnerships).

Originality/value
The originality of this research lies in the logic of deepening the steps of companies’ internationalization integrating new technologies that shift current comprehension of this phenomenon. After the COVID-19 period, digitization is accelerated and represent threats and probably opportunities to break down barriers to companies’ abroad expansion.
Why do firms list their shares in the US? The role of political uncertainty
Authors: Ghadhab Imen , Nizar Hamza 
Published: July 2024

PurposeThis paper investigates the effect of political uncertainty on the decision to cross-list in the United States (US).Design/methodology/approachTo reach our paper aim, we use a sample of 589 non-US firms cross-listed in the US for the period from 2000 to 2019. We perform logit regression and use several political uncertainty proxies, including US election presidential years, political voting margin and the political uncertainty index from Baker et al. (2002), as a continuous measure of general political condition (Francis et al., 2021).FindingsWe find the following results. Non-US firms are less likely to cross-list their shares when US political uncertainty is high. We also find that the decision to cross-list is driven by price informativeness as a channel that can explain the role of political uncertainty. Our results are robust to the endogeneity concern. In addition, we find that political administration (Democrats vs Republicans) significantly affects the decision to cross-list. More particularly, we show that firms are more likely to cross-list their shares in the US when Democrats win the elections. Moreover, we find that cross-listed firms exhibit lower valuation compared to their non-cross-listed peers when US political uncertainty is high.Originality/valueUsing a unified framework of non-US firms cross-listed in the US, this paper contributes to different strands of the literature. Our first main contribution adds to the literature on cross-listing by providing, in our knowledge, the first evidence regarding the relation between cross-listing and political uncertainty. We add to the existing literature by showing that US political uncertainty significantly determines the decision to cross-list and value creation for cross-listed firms. Whether and how managers alter their strategic decision behavior in such settings is less clear. Hence, our paper contributes to the literature by documenting how political uncertainty impacts cross-listing decision and shapes management guidance decisions. Second, this study joins a growing body of literature that examines the real impact of economic policy uncertainty (EPU) on economic outcomes. We provide empirical evidence suggesting that cross-listed firms exhibit lower valuation during period of high political uncertainty due to decreased price informativeness.
Bridging the gap: sustainable development goals as catalysts for change in accounting education and society
Authors: Twyford Erin Jade , Musundwa Sedzani , Tanima Farzana Aman , George Sendirella 
Published: July 2024

Purpose
The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

Design/methodology/approach
This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

Findings
The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

Originality/value
This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.