bluuebunny/crossref_metadata_2025_split huggingface dataset:
Mapping the path to sustainable accounting: a DEMATEL-based analysis of key factors influencing effective extended producer responsibility in the circular economy
Authors: Sahu Manabhanjan , Jee Kishan , Uddin Furquan , Sani Alamgir , Tiwari Satish Chandra 
Published: July 2024

Purpose
This study aims to assess the factors influencing the effective implementation of extended producer responsibility (EPR) practices within the context of sustainable accounting goals and circular economy principles. It seeks to provide insights into the significance of EPR policies for manufacturing industries striving to enhance their environmental, social and governance performance while ensuring sustainable accounting of their business operations.

Design/methodology/approach
The methodology proposed in this article is based on the decision-making trial and evaluation laboratory (DEMATEL) technique. This approach formulates a structural framework for evaluating influential elements among critical recognized factors. By using DEMATEL, the study examines the interconnectedness between assessed factors through a cause-and-effect diagram, facilitating the integration of EPR into sustainable accounting practices.

Findings
The research findings reveal that the most impactful contributors to sustainable accounting practices of EPR within the framework of sustainable development goals and circular economy are producers, consumers, eco-design, public awareness and the support of local authorities. These findings underscore the importance of considering these factors in implementing EPR and advancing sustainable accounting practices.

Originality/value
This paper contributes to the literature by proposing a DEMATEL-based model for evaluating the factors affecting the implementation of EPR within the context of sustainable accounting goals and circular economy principles.
Learning methods and entrepreneurial effectiveness of women-owned agri-small and medium enterprises: the mediating effect of entrepreneurial knowledge
Authors: Nanyanzi Marion , Tibaingana Anthony , Katumba Proscovia Mayanja 
Published: July 2024

Purpose
The purpose of this study is to establish the mediating effect of entrepreneurial knowledge in the relationship between learning methods and entrepreneurial effectiveness of women-owned agricultural small and medium enterprises (SMEs) in Uganda.

Design/methodology/approach
This study is cross-sectional and correlational in nature and used a quantitative approach. A self-administered questionnaire was used to gather data from 380 women-owned agri-SMEs in Central Uganda. Statistical Package for the Social Sciences (SPSS.25) and Medgraph (Excel Version) were used to support data analysis.

Findings
Study findings revealed that learning methods and entrepreneurial knowledge are significant predictors of entrepreneurial effectiveness. In addition, entrepreneurial knowledge significantly mediates the association between learning methods and entrepreneurial effectiveness of women-owned agricultural SMEs in Uganda.

Originality/value
The study confirmed that entrepreneurial knowledge significantly mediates the relationship between learning methods and entrepreneurial effectiveness of women-owned agricultural SMEs, unlike previous studies that focused on the direct relationship between the study variables in predicting the study phenomenon.
Relationship among group learning, individuals’ and groups’ internalization of evidence-based practice, and nurses’ sustainment of the practice: a cross-sectional study
Authors: Ishii Keiko , Takemura Yukie , Kida Ryohei 
Published: July 2024

PurposeThis study, by applying the feedback process of the organizational learning model, examined the relationships among group learning, individuals’ and groups’ internalization of institutionalized evidence-based practice (I-EBP), and nurses’ sustainment of I-EBP.Design/methodology/approachTwelve hospitals were included in this cross-sectional study, with 1,741 nurses from 59 wards. Anonymous questionnaires were administered from October to December 2021. Participants self-reported their wards’ group learning, internalization of I-EBP, sustainment of I-EBP, EBP beliefs, intra-hospital transfers, and nursing research experiences. The number of nurses and I-EBP introduction length and type of I-EBP were assessed. Internalization of I-EBP of nurses and groups was considered the mediating variable, while group learning and nurses’ sustainment of I-EBP were the independent and dependent variables, respectively. Significant variables in bivariate analyses were used as control variables. Multi-level Mediation Analysis and a significance test of indirect effect using the bootstrap method were conducted.FindingsResponses from 360 nurses in 48 wards from 12 hospitals were analyzed. Groups’ internalization of I-EBP significantly mediated the relationship between group learning and nurses’ sustainment of I-EBP. In contrast, no significant mediating effect of nurses’ internalization of I-EBP was observed.Originality/valueIn the feedback process of organizational learning, group learning and its subsequent effects on individuals and groups have not been previously examined. Regardless of the nurses’ degree of internalization of I-EBP, those who belong to the ward with a high degree of internalization of I-EBP are more likely to sustain it. Conducting group learning may prevent superficial practice, resulting in its sustainability.
Commissioning for integration: exploring the dynamics of the “subsidy tables” approach in Dutch social care delivery
Authors: Kist Floor , de Bruijn Hans , Jonker Catholijn 
Published: July 2024

PurposeThe objective of this paper is to develop a redesigned commissioning process for social care services that fosters integrated care, encourages collaboration and balances professional expertise with client engagement.Design/methodology/approachThis study employs a two-pronged approach: a case study of a municipality’s use of subsidy tables and a literature scoping review on integrated care research.FindingsThe paper introduces a new framework for the study of the new “subsidy tables.” A well-defined and extensive consultation process involving both social care providers (suppliers), the Service Triad, and client representation adds to the existing research on supplier consultation, and on how to define the outcomes for clients via client engagement.Research limitations/implicationsWhile aspects are clearly relevant to the Netherlands, the design of the commissioning process of social care has international relevance as well: finding definitions, formulating outcomes and incentives, designing a more collaborative instead of competitive process, stakeholder engagement and consultation.Practical implicationsSeveral Dutch municipalities started using the “subsidy tables” method for commissioning integrated social care. This paper offers clear improvements that benefit the commissioners, the social care providers and their clients.Social implicationsImproving the commissioning process of integrated social care will lead to better fitting care for people who need social care.Originality/valueThis paper is one of the first to do a thorough analysis of the “subsidy tables” method for commissioning integrated social care.
A curvilinear assessment of innovation in Six Sigma project teams: the influence of psychological safety and intrinsic motivation
Authors: Arumugam V. , Kumar Maneesh , Kumar Manisha , Rich Nicholas 
Published: July 2024

PurposeTo investigate the factors affecting innovation in Six Sigma improvement teams. Based on Activation Theory, this study explores the possibility of an inverted U-shaped association between psychological safety and innovation and examines how intrinsic motivation moderates this relationship.Design/methodology/approachModerated regression analysis is carried out to test the curvilinear relationship, using data collected from 324 members of 102 Six Sigma improvement teams from two European manufacturing firms.FindingsThe findings demonstrate that the beneficial effect of psychological safety reaches an inflection point, after which its relations with innovation cease to be linear and positive; this gives the relationship a curvilinear pattern (inverted U-shaped). Further, intrinsic motivation has a supportive effect in enhancing the beneficial impact of psychological safety on innovation, and in shifting the inflection points to a higher level; this demonstrates their synergetic influence on innovation.Originality/valueThe impact of psychological safety on innovation is examined from the new perspective of a curvilinear relationship. This is one of the first studies to investigate the combined effects of individual (intrinsic motivation) and team-level antecedents (psychological safety) on innovation in Six Sigma teams. The study provides insights into how Six Sigma enhances innovation and offers some valid inputs to the current academic debate on this topic.
Environmental, social and governance performance: dynamic capabilities through digital transformation
Authors: Wei Jiashen , Zheng Qinqin 
Published: July 2024

PurposeWhile prior studies predominantly focus on the overall impact of digital transformation on environmental, social and governance (ESG) performance, this study employs dynamic capability theory to examine two different dimensions of digital transformation, namely digital transformation quantity and digital transformation structure, and how they influence the ESG performance of enterprises. The mediating roles of social attention and green innovation are investigated to further explore the underlying mechanisms.Design/methodology/approachThe authors apply fixed effects models and empirically test the hypotheses using samples of Chinese A-share listed companies from 2011 to 2020. In addition, difference-in-differences and instrumental variable methods are used in the robustness test.FindingsWhen digital transformation is categorized into quantity and structure, the impact mechanisms are found to be distinct. Externally, digital transformation quantity attracts social attention, aiding enterprises in evolutionary adaptability and acquiring resources to support ESG practices. Internally, digital transformation structure fosters green innovation, enabling enterprises to overcome technical obstacles and harness technology’s potential to enhance their ESG performance.Originality/valueThis study contributes to the current knowledge by differentiating digital transformation into quantity and structure, which helps to further explore the mechanism of digital transformation on ESG and address the research gap. Meanwhile, the concept of adaptability in the dynamic capability theory is employed to construct the model, offering a deeper perspective and expanding the theory. This nuanced investigation of the mediating effects of social attention and green innovation elucidates how different dimensions of digital transformation contribute to the development and utilization of dynamic capabilities, thereby enhancing enterprises’ ESG performance.
Anthropomorphism of service-oriented AI and customers’ propensity for value co-creation
Authors: Tian Ming , Yan Jiarui , Li Xiaotong 
Published: July 2024

PurposeArtificial intelligence (AI) used in service has sparked fundamental changes in how enterprises engage their customers. AI specifically designed for customer service is denoted as service-oriented AI. Through the lens of social information processing theory and the pleasure-arousal-dominance (PAD) emotional state model, this study aims to examine the underlying mechanisms for service-oriented AI anthropomorphism to influence customers' propensity for value co-creation.Design/methodology/approachOur data were collected from hotel customers who had experienced interactions with service-oriented AI. Through purposive sampling, 350 survey responses were collected. We analyzed the survey data using covariance-based structural equation modeling (CB-SEM).FindingsThis study has two key findings. Firstly, customers' propensity for value co-creation is favorably facilitated by the anthropomorphism of service-oriented AI. Secondly, the anthropomorphism of service-oriented AI can strengthen customers' perceptions of cuteness and service capacity, elicit a sense of novelty, and enhance customers' propensity to collaborate with service-oriented AI to create value. These findings address the research gaps by focusing on customer engagement through service-oriented AI and provide a theoretical basis for subsequent practical endeavors in the field.Originality/valueIntegrating the PAD emotional state model with the social information processing theory, this study explores the effects of service-oriented AI's anthropomorphism on customers' propensity for value co-creation.
Board gender diversity and accounting conservatism: the role of corporate social responsibility
Authors: Muhammad Hussain , Paolone Francesco , Migliori Stefania 
Published: July 2024

Purpose
This paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring the mediating role of corporate social responsibility (CSR) underlying this relationship.

Design/methodology/approach
The authors sample 10,252 firm-year observations from 932 publicly listed firms in 15 European countries over the 2010–2020 period. The authors conduct several models for panel data, applying mediation mechanisms, the Heckman two-stage model and the generalized method of moments and instrumental variable regressions to test the research hypotheses and account for endogeneity problems as well as unobservable heterogeneity.

Findings
Based on an integrated theoretical framework that draws insights from agency, resource dependence and stakeholder theories, the authors establish a positive and significant relationship between BGD and accounting conservatism, which is significantly mediated by CSR. The authors provide empirical evidence for the prior inconsistent results on the gender diversity-conservative accounting link and suggest that BGD promotes effective corporate governance and enhances CSR performance, which in turn, leads to higher conservatism in financial reporting.

Practical implications
The findings have important implications for regulators, policymakers and managers in understanding the drivers to ensure and control the quality of financial reporting. The results alert firms to the need to focus not only on the importance of BGD but also on CSR activities to ensure higher earnings reporting quality.

Social implications
The results are significant in encouraging a higher presence of women on corporate boards, enhancing CSR performance and drawing social attention to mitigating earnings management practices through higher conservatism in financial reporting.

Originality/value
This paper recognized a gap in the literature not yet examined and contributed to the body of knowledge through the mediating role of CSR in the relationship between gender diversity and accounting conservatism.
Corporate social responsibility and tax avoidance: the moderating role of economic freedom
Authors: Acosta Garcia Catherine , Verleyen Isabelle , Roggeman Annelies 
Published: July 2024

Purpose
Previous studies on the relationship between corporate social responsibility (CSR) and tax avoidance (TA) have found inconclusive results. Academics have suggested deepening our understanding of this relationship. Although a few studies have responded to this call, research toward moderating variables is still nascent. The purpose of this study is to analyze the moderating role of economic freedom (EF) and its interaction with power distance (PD) on the relationship between CSR and TA.

Design/methodology/approach
Based on a sample of 3,866 publicly listed firms from 44 countries over the period 2010–2018, the authors use multivariate regressions techniques to investigate whether and how EF moderates the relationship between CRS and TA and how PD influences this effect.

Findings
Findings indicate that the potentially positive relationship between CSR and TA is weaker for firms in institutional environments with higher EF. Moreover, we find that this moderating effect is stronger when PD is lower.

Practical implications
This study has important implications. It offers insights for managers to reflect on their CSR and taxation practices, and for policymakers to consider the institutional conditions that facilitate corporations’ social and tax-responsible behavior. These findings indicate the necessity of integrating cultural, regulatory and collaborative elements to observe corporations engaged in social and tax-responsible behavior.

Originality/value
To the best of the authors’ knowledge, this is the first study to investigate the moderating effect of EF on the relationship between CSR and TA, and its interaction with PD. Moreover, our sample includes firms based in Europe, North and South America, Asia and Oceania, facilitating the study of EF and PD’s broad diversity.
Ethics of tourism: a Horizon 2050 paper
Authors: Tolkach Denis 
Published: July 2024

Purpose
This paper is part of Horizon 2050 series of papers. This paper aims to highlight the importance of stronger engagement with ethical philosophy in tourism. A number of potential research streams are identified.

Design/methodology/approach
The paper first introduces several theories of ethics. It then reviews the history of tourism’s engagement with ethics, especially within academia. Subsequently, several themes for the future of research on tourism ethics are discussed according to four scales: the tourist, tourism business, tourism destination and the tourism system.

Findings
At the individual tourist level, future research should focus on better understanding tourist (un)ethical behaviour by considering the hedonic and cross-cultural nature of tourism. At business level, motivations to be ethical, ethical corporate models should be studied. Endurance of tourist products that are deemed unethical needs further analysis. At destination level, further understanding of stakeholder relations, stakeholder values and dissemination of those values is required. Fair and just options to sustainably manage visitation merit further discussion. At tourism system level, a stronger engagement with political philosophies and more creative alternatives for the current global tourism system require exploration.

Originality/value
While several reviews of ethics of tourism research exist, this paper is oriented towards opportunities for future research. The paper does not intend to cover all current ethical debates; however, it provides a number of topics within the tourism ethics field that merit further exploration in hope to inspire new research.
LVI analysis on the beams with nonuniform cross-sectional area using exponential shear–strain function
Authors: Mohammed Ali Al-Araji Ali , Jasim Manar Hamid , Al-Kasob Bashar Dheyaa Hussein 
Published: July 2024

Purpose
The study aims to investigate the low-velocity impact (LVI) on the surface of a beam with a changeable cross-sectional area. In the study “LVI on a beam with a changeable cross-sectional area and clamped-free boundary conditions”, the effect of changes in the cross-section are on the contact force, the beam displacement, the impactor displacement and the impactor velocity are investigated.

Design/methodology/approach
To obtain the motion equations, first, a field of displacements of the beam is written using third-order shear deformation of beams, including the exponential shear–strain function, and then the energy method is used. By combining Hamilton’s approaches and Ritz’s method, finally, the equations of motion are extracted. Using ABAQUS finite element code, validation of the theoretical approach is carried out. In this study, the beam with changeable cross-sectional area is considered in such a way that the height of the beam is constant, but the width of the beam changes linearly.

Findings
The results show that assuming the width of the beam in the clamped support is constant, an increase in the width of the beam in the free support leads to an increase in the peak contact force and the residual velocity of the impactor, also, the peak displacement of the beam and the impactor are decreased.

Originality/value
It can be shown from the analysis of LVI on beams with nonuniform cross-sectional area that the important influence on the contact force, impactor residual velocity, beam displacement and impactor displacement is achieved.
Grassland woody plant management rapidly changes woody vegetation persistence and abiotic habitat conditions but not herbaceous community composition
Authors: Charton Katherine T. , Damschen Ellen I. 
Published: July 2024

Abstract

Grasslands are among the most imperilled ecosystems worldwide, and many have experienced degradation due to the loss of historical disturbance regimes and subsequent woody encroachment. Management practitioners often use physical and chemical management interventions in combination with fire to counter encroachment, altering aboveground structure and belowground function, respectively. This may disrupt the feedbacks that perpetuate encroachment and restore the herbaceous community.

We use a large‐scale field experiment to assess the initial effects of different management interventions on woody vegetation persistence, abiotic habitat conditions, and herbaceous community composition. We evaluate these effects across seven sites spanning a natural soil moisture gradient to capture one aspect of environmental heterogeneity with which managers regularly contend.

We found that chemical intervention, both with and without the addition of physical intervention, was most effective at reducing woody plant cover and abundance, and a second application reduced woody plant abundance by more than one application alone. We also found that any management intervention increased light availability and air temperature and decreased soil moisture, with the combination of physical and chemical interventions having the greatest effects. Finally, none of the management interventions affected herbaceous richness and functional group cover within the study period, indicating delayed or nonexistent effects on herbaceous community composition.

Synthesis and application. Our findings suggest that management should focus on chemical intervention for the greatest effects on woody plant persistence and abiotic habitat conditions. Changes to herbaceous community composition may occur in the long term and seem likely since short‐term effects of management were successful in altering processes related to encroachment feedbacks.