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Relying on the stakeholder view, this study investigates the role of CSR committee in moderating the association between CSR and firm performance (FP). Further, the authors examine whether country-specific governance and institutional factors drive the effect of CSR committee on the CSR-FP association.

The study's sample includes 4405 firms from 39 countries over the period 2002–2020. For analysis, ordinary least squares (OLS) regression with year and firm fixed effects is employed as the primary econometric model. Two-step generalized method of movement (GMM) is employed to address the endogeneity issues.

This study provides international evidence that the existence of a CSR committee enhances CSR's contribution to FP. Moreover, the benefits of CSR committees in terms of enhancing the positive impact of CSR on FP are significantly greater in strong governance countries and in environmentally less sensitive industries. The findings are further checked through endogeneity and robustness tests and remain unchanged.

CSR committee is a key governance mechanism that assists firms in generating value from their CSR activities. It strengthens a firm's relations with the stakeholders via an effective CSR channel, which translates into improved FP and long-term value.

The study is the first attempt to investigate the role of CSR committee, as a corporate governance mechanism, in explaining the relationship between CSR and FP in the international context. Further, the study also found that the role of CSR committee in enhancing CSR's outcomes largely depends on country-specific governance factors and the nature of industries.

The purpose of this paper is to investigate the effect of heuristic biases, namely, availability bias and representativeness bias on investors’ investment decisions in the Pakistan stock exchange, as well as the moderating role of long-term orientation.

Using a structured questionnaire, a total of 374 responses have been collected from individual investors trading in PSX. The relationship was tested by applying the partial least square structural equation model using SmartPLS 3.2.2. Further, Henseler and Chin’s (2010) product indicator approach for moderation analysis was applied to the data set.

The results revealed that availability bias and representativeness bias have a significant and positive influence on the investment decisions of investors. Furthermore, a significant moderating effect of long term orientation on the effect of representativeness bias on investment decision is observed. This suggests that investors’ long term orientation weaken the effect of representativeness bias on investment decision. However, no significant moderating effect was observed for availability bias.

The paper provides novel insights on the role of heuristic-driven biases on the investment decisions of individual investors in the stock market. Particularly, it enhanced the understanding of behavioral aspects of investment decision-making in an emerging market.

The purpose of this study is to investigate the association between knowledge sharing (KS) and innovative performance (IP) through the mediating effect of employee creativity (EC) in the manufacturing industries operating in Gujrat, Pakistan. KS among employees and its resultant IP is considered as a basic challenge faced by the manufacturing industries in Pakistan. The main motivation of the current study is to research this significant however neglected segment of the economy.

This quantitative study used deductive approach. Social exchange theory and resource-based view framework were used to predict relationships between EC, KS and IP. Data were collected through five-point Likert scale questionnaire from 158 managers including engineers and operational staff selected through convenient sampling. Regression analysis was performed using the Andrew Hayes Process macros in SPSS.

The results showed that there is a positive and significant effect of the KS on IP. Moreover, the mediation analysis showed that EC positively mediate the relationship between KS and IP.

The study target population is limited the single city where most of industries are located. This can be extended to other industrial areas of the country to increase reliability of the results.

The study holds a significant contribution to the understanding of the link between KS and IP by emphasizing the role of stimulating EC in organizations.

It was identified in the literature that there is a lack of studies in this context as current conceptual model has not been studied before in the context of emerging economies at large and very few studies conducted in case of developed countries with totally different institutional setup. To put forward the study by Lee (2018), this is the first study that investigates the mediation of creativity between KS and IP in emerging markets manufacturing industry.

The results of a longitudinal field study (1967‐89) of International Foods, a holding corporation for a group of companies in Pakistan is presented. It focuses on the influence of societal culture on the development of accounting and control practices in the organisation. Four specific issues are examined: How do organisations initiate accounting and control systems? How do such systems evolve? What roles do they play in a crisis? How does organisational action become disconnected from such systems? National culture, particularly as it shapes the world views of individuals, greatly enhances our understanding of the dynamics of accounting and control systems in organisations. The local nature of rationality is demonstrated by showing how contextualising practices allow us to make sense of them.

This paper examines four underlying trends in the changing business environment relating to information technology and geographic, functional and sectorial integration. It discusses three required changes in management focus needed to reach global profitability from product inception to promotion. The skills required for this change are listed by functional area, although the techniques are predominantly cross‐cultural. This paper explains the steps needed to move from a traditional firm to a globally competitive network and the cultural barriers to building consumer‐focused extended‐value chains. Finally it discusses ways in which business school education can promote strategic thinking about profitability and heighten awareness of the potential gains from cooperative inter‐firm partnerships.

To increase protection level against transient faults, circuit designers usually take advantage of redundant structures like Triple Modular Redundancy (TMR). Since redundancy compel a significant power overhead, proposing a low power fault tolerant technique in digital circuits is the main objective of this research work.

In order to moderate power consumption, we use a dual to triple modular redundancy. In fact, we put one of the modules in a TMR system in sleep mode while the other two operating modules are producing the same outputs. Once a mismatch is detected, the third one exits the sleep mode and the dual modular redundancy (DMR) approach turns into a conventional TMR. Also a novel stoppable clock generator is proposed to handle the sleep mode of the third module. Finally, a new three-input majority voter, compatible with our proposed technique, is presented.

Power analysis of combinational circuit benchmarks, ISCAS85, and ISCAS89 as sequential circuit benchmarks are depicted. Simulation results show the power reduction of up to 30% in comparison with the conventional modular redundancy approach.

Since modular redundancy is the most effective and the most well-known fault tolerant approach which is widely used in reliable circuits designs, it is important to reduce its power consumption. In this paper configuring the sleep mode operation of a circuit and stoppable clock generator lead to a new TMR technique in which the power consumption is strongly reduced.

The primary purpose of this paper is to merge two traditions in management accounting change – design theory and action research – to explain findings from a case study of introducing a cost leadership initiative.

This paper is an example of action research in which design theory explains events related to the implementation of a strategic cost leadership initiative at Shell Gabon, a Royal Dutch Shell unit in West Africa.

The evidence shows that technical accounting changes are, in the final analysis, change management exercises. Implementing change requires thinking as a designer and employing the logic of conjecture rather than scientific deductive or inductive reasoning. Successful implementation requires conjuring an image of a future reality that does not currently exist and making that image persuasive by connecting it with the values of the organizational participants.

This case study provides five key lessons for future designers of accounting change. Implementers should: understand the mental models of organizational participants; show respect for the cultural values of the organization they are working in; meaningfully engage organizational participants; use structured processes to unfold change; and be ready to seize new opportunities and discard old game plans when necessary. The case study also reveals gaps in existing change management models and behavioural accounting theories.

This paper offers design theory as an alternative way of viewing organizational change and offers criteria for evaluating the use of design as a process and for assessing the value of the implemented change.

Unsustainable spending patterns of consumers directly contribute to 30–40% of environmental degradation, mainly in waste. Packaging is a vital part of responding to the main challenges of sustainable food consumption on the global stage. This study aims to investigate how environmental concern and trust in sustainable producers impact the sustainable consumption behaviors of consumers via the mediation of consumer xenocentrism and the moderation of eco-label and country of origin (COO) of buying sustainable packaged foreign food brands.

This study employed a quantitative method. The authors used Smart PLS 3.0 structural equation modeling (SEM) technique for data analysis. Data from the participants were collected through the convenience sampling technique. A total of 343 valid responses were received.

The results indicate that xenocentrism is an emerging behavior among Pakistani consumers. The authors found that a high degree of environmental concern and trust in sustainable producers are the antecedents of consumer xenocentrism, which leads to sustainable consumption behavior.

This research highlights the importance of customers’ xenocentric attitudes that lead to sustainable consumption behavior. The research findings provide vital information for researchers, policymakers, academics, practitioners, industry professionals, brand managers and top management, especially in designing the environmental sustainability framework. Although the findings support theory of planned behavior (TPB), future studies can contrast different theories’ contributions to sustainable consumption behavior improvement. Also future researchers may analyze the impact of culture on the association between sustainable consumption and consumer attitudes toward environmental concerns and trust in sustainable producers.

This research contributes to practice and theory, as consumer xenocentrism is a relatively unexplored area of research in developing countries. To the best of the authors' knowledge, this study is the first to examine consumers’ xenocentric attitudes to sustainable consumption empirically.

The study was designed to examine the predictors of information literacy self-efficacy skills (IL skills) of medical students.

The study was quantitative in nature and was carried out by using survey research method. Wong and Law Emotional Intelligence Scale (WLEIS) and Information Literacy Self-Efficacy Scale for medical students (ILSES-M) were used to collect the data. Data was collected randomly from 223 out of 526 undergraduate medical students on proportionally random basis according to the number of students available in each year. PLS-SEM analysis was run with the help of SmartPLS 3.2.

The findings of the study revealed that three subconstructs for emotional intelligence (EI), that is, self-emotions appraisal, others-emotion appraisal, use of emotions, had a statistically significant positive impact (p < 0.05) on information literacy (IL) self-efficacy of the medical students. The findings further confirm that English language proficiency and frequency of attended IL instruction sessions also have a significant positive impact on IL self-efficacy of medical students.

The exploration of EI in relation to IL is comparatively a novel area. The study observed the influence of EI level on IL self-efficacy of medical students. The study will be a significant contribution to the IL literature. The results may help the information professionals/librarians, particularly those who are engaged in teaching and designing IL programs.

This paper argues that teachers’ promotion should also have an impact on turnover intention. The purpose of this paper is to determine the relationship between promotion and turnover intention of advance learning institutions of the Khyber Pakhtoon Khwa Province of Pakistan and the moderating effect of the analytical cognitive style.

A quantitative approach is used predominantly. A questionnaire survey research design is used to collect the data from the entire province and 502 completed questionnaires were collected from the respondents. The questionnaire included the Job Descriptive Index consisting of seven items on job satisfaction, the turnover intention questionnaire consisting of three items and a five-point Likert scale used to determine cognitive style index (CSI); the CSI was used. The fourth section included an open-ended questionnaire and the fifth section included demographic variables. Hierarchical multiple regressions were used to check how much variance promotion occurs upon turnover intention and it also determined how much variance analysis cognitive style occurs upon promotion and turnover intention of advance learning institutions of the KPK province of Pakistan. The correlation results from a bivariate Pearson correlation showed significant results, which were later strengthened by the regression results.

The findings suggested that a negative relationship was found between promotion and turnover intention, whereas a weak correlation was found between promotion and analytical. Moderating results show that analytical cognitive style does act as a moderator between the promotion and turnover intention.

This research was only carried out on advance learning institutions; thus, the findings can only be generalized to higher education institutions in the Khyber Pakhtoon Khwa state.

This extended model of job satisfaction will be useful to lead to changes in job satisfaction and turnover intention of academicians of the Khyber Pakhtoon Khwa province of Pakistan. The findings of this study could be used to guide the management of advance learning institutions and professional academicians to build targeted learning activities around key components of the academician’s promotion, determine where individuals are in their journey, set personalized goals and provide feedback to the management in the process of the development of policies for academicians of advance learning institutions.

The findings of this study will help the higher education commission of Pakistan to make policies that will enable higher education institutions to formulate flexible promotion policies for teachers in order to retain them.

The findings of this study are a valuable extension of the relevant research as this is the first empirical study to examine the effects of cognitive style on promotion policies and turnover intention in advance learning institutions of Pakistan. In the context of an efficient and effective educational policy, a greater understanding of an academician’s promotion could facilitate the development of a more effective policy practice that would increase not only the job satisfaction of the academicians but decrease the turnover intention of the academicians.