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The different dimensions and contexts within which value is co-created has generated varied views of how value is understood or formed. This study aims to examine employee-guest perceived value as important factors for the successful implementation of value co-creation (VCC).

The study employs an interpretive paradigm, using in-depth interviews, focus group discussions and participant observation in a qualitative design to increase understanding of employee-guest perceived value to aid the implementation of VCC at the dyadic level.

Findings highlight eight value perceptions including value for money, hotel location, physical evidence, mutual respect, appreciation, safety & security, quality & varieties of food and technological characteristics of service as important factors for the successful implementation of VCC at the dyadic level.

Generalisability of the findings is a limitation not only due to the smaller sample size but also due to industry-specific context. The study follows rigorous procedures to minimise biases, yet research limitation is acknowledged from the researcher’s participation in the research process.

The notion that actor’s assess value differently from the same service suggests that diverse service elements might be experienced differently. This study provides insights for hotel managers to recognise not only individuals’ value preferences but also service types that reflect employee-guest collective service preferences for sustainability.

This study integrates and extends extant literature by examining employees’ and guests’ individual and collective views at distinct hotel contexts to gain useful insights into value and VCC. The study proposes a framework that hospitality firms can use to address service failure and competition-related issues.

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process, materials, structural design features and implementation location to determine predominant parameters, environmental impacts, advantages, and limitations.

The review analysed 16 cases of artificial reefs from both temperate and tropical regions. These were categorised based on the AM process used, the mortar material used (crucial for biological applications), the structural design features and the location of implementation. These parameters are assessed to determine how effectively the designs meet the stipulated ecological goals, how AM technologies demonstrate their potential in comparison to conventional methods and the preference locations of these implementations.

The overview revealed that the dominant artificial reef implementation occurs in the Mediterranean and Atlantic Seas, both accounting for 24%. The remaining cases were in the Australian Sea (20%), the South Asia Sea (12%), the Persian Gulf and the Pacific Ocean, both with 8%, and the Indian Sea with 4% of all the cases studied. It was concluded that fused filament fabrication, binder jetting and material extrusion represent the main AM processes used to build artificial reefs. Cementitious materials, ceramics, polymers and geopolymer formulations were used, incorporating aggregates from mineral residues, biological wastes and pozzolan materials, to reduce environmental impacts, promote the circular economy and be more beneficial for marine ecosystems. The evaluation ranking assessed how well their design and materials align with their ecological goals, demonstrating that five cases were ranked with high effectiveness, ten projects with moderate effectiveness and one case with low effectiveness.

AM represents an innovative method for marine restoration and management. It offers a rapid prototyping technique for design validation and enables the creation of highly complex shapes for habitat diversification while incorporating a diverse range of materials to benefit environmental and marine species’ habitats.

The purpose of this study is to investigate the impact of e-service quality and e-trust on customer e-satisfaction and, subsequently, on customer e-loyalty towards a website in the online shopping environment of Pakistan.

The research employed a quantitative approach and utilised structural equation modelling to investigate the relationship between e-service quality and e-trust on consumers’ e-satisfaction and e-loyalty. The data were collected from 250 individuals who actively use online shopping websites to purchase products in Pakistan.

The findings revealed that e-service quality and e-trust offered on e-commerce websites significantly impacted customer e-loyalty. However, it was found that both e-service quality and e-trust do not have a significant impact on customer e-satisfaction. In addition, the findings showed that customer e-satisfaction positively impacts e-loyalty.

Overall, these findings emphasise the importance of e-service quality, e-trust and customer e-satisfaction and their role in cultivating customer loyalty within the context of the online shopping environment in Pakistan.

This study contributes to the existing literature on online shopping in Pakistan by exploring the factors influencing consumer behaviour in this context. The findings add to the academic understanding of consumer behaviour and provide valuable insights for e-commerce businesses in Pakistan.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Highly committed, motivated and engaged employees assure organizational success and competitiveness. The study aims to examine the association between human resource development (HRD) practices and employee engagement with organizational commitment as a mediating variable.

Data were collected from 760 employees of 13 star-rated hotels comprising 5 (five-star) and 8 (four-star). The data supported the hypothesized relationships. Structural equation modeling was used to evaluate the proposed model and hypotheses. Construct validity and reliability were established through confirmatory factor analysis.

The results indicate that HRD practices and affective commitment are significantly associated. HRD practices and continuance commitment were shown to be non-significantly associated. HRD practices and normative commitment were shown to be non-significantly associated. Employee engagement and organizational commitment are significantly associated. The results further show that organizational commitment mediates the association between HRD practices and employee engagement.

The generalizability of the findings will be constrained due to the research's hotel industry focus and cross sectional data.

The study's findings will serve as valuable pointers for stakeholders and policymakers of the hotel industry in the adoption, design and implementation of proactive HRD interventions to keep highly engaged and committed employees for organizational competitiveness and sustainability.

By evidencing empirically that organizational commitment mediates the nexus between HRD practices and employee engagement, the study extends the literature.

This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting scholarship. It explores how public managers conceive and measure the performance of co-produced public services.

A case study is conducted on three instances of neighbourhood watching – that is, a type of collective co-production – in a homogeneous institutional setting. The analysis and interpretation of empirical data are guided by a systematic conceptual space delineating the qualities that performance criteria can take in contexts where public services are produced.

Findings reveal that when the co-production activation is driven by both state and lay actors, public managers tend to conceptualise and measure its performance in a way that contributes to building a more structured co-productive space, where the roles to play, how to interact and what to achieve are clearly defined.

This paper breaks new ground by scrutinising the conceptualisation of performance in settings where public services involve actors beyond traditional public administrations. By exploring the diverse “shapes” and meanings that performance can take in co-production arrangements, this paper enriches discussions on how public sector accounting can inform co-production literature.

Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and socio-emotional wealth (SEW). We also extended the test to identify how firm size could affect value relevance.

Through panel data testing, we collected all issuers on the stock exchange for the 2016–2018 period. The total collected observations are 735 observations from various industries.

The results of the study provide empirical evidence that institutional ownership is more pronounce, especially in companies with high asset levels. We also conducted other tests to see it from the perspective of SEW. We divide companies into family and non-family companies. The results of this study indicate that institutional ownership has an effect on increasing value relevance, especially in family companies compared with non-family companies. The results of the study also indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to family firms.

This study advances in two main ways. First, we use a SEW approach and an open innovation perspective. Second, we conducted tests for family and non-family firms.

This paper aims to discuss recent criticism related to partial least squares structural equation modeling (PLS-SEM).

Using a combination of literature reviews, empirical examples, and simulation evidence, this research demonstrates that critical accounts of PLS-SEM paint an overly negative picture of PLS-SEM’s capabilities.

Criticisms of PLS-SEM often generalize from boundary conditions with little practical relevance to the method’s general performance, and disregard the metrics and analyses (e.g., Type I error assessment) that are important when assessing the method’s efficacy.

We believe the alleged “fallacies” and “untold facts” have already been addressed in prior research and that the discussion should shift toward constructive avenues by exploring future research areas that are relevant to PLS-SEM applications.

All statistical methods, including PLS-SEM, have strengths and weaknesses. Researchers need to consider established guidelines and recent advancements when using the method, especially given the fast pace of developments in the field.

This research addresses criticisms of PLS-SEM and offers researchers, reviewers, and journal editors a more constructive view of its capabilities.

Drawing on social exchange theory, this study clarifies the roles of authenticity, interactivity and involvement in predicting customer engagement (CE) and, ultimately, customer loyalty towards an online peer-to-peer accommodation platform. In addition, the study explores the effect of interactivity in increasing authenticity.

Data were collected through an online questionnaire of a sample of Italian tourists who had previously booked a service on Airbnb. The analyses were conducted by adopting partial least squares structural equation modelling.

The model has high power in predicting customer loyalty to an online peer-to-peer accommodation platform. Specifically, involvement is the primary predictor of CE and customer loyalty. Authenticity and interactivity also have a significant and positive effect both on CE and customer loyalty. In addition, CE partially mediates the relationship between authenticity, interactivity and involvement and customer loyalty. Finally, interactivity has a significant positive effect on authenticity.

The results encourage hospitality service providers to invest in the creation (and co-creation) of authentic experiences to increase CE and customer loyalty. Hospitality managers can also enhance CE by increasing involvement and interaction with customers through various touchpoints (online and offline) in different moments of the customer journey.

This study proposes an original model to predict customer loyalty to peer-to-peer hospitality platforms. The findings shed new light on the drivers of CE and provide empirical support for the mediating effect of CE. The study also contributes to the literature on authenticity by demonstrating the positive effect of interactivity on authenticity.

Partial least squares structural equation modeling (PLS-SEM) has become an established social sciences multivariate analysis technique. Since quality management researchers also increasingly using PLS-SEM, this growing interest calls for guidance.

Based on established guidelines for applying PLS-SEM and evaluating the results, this research reviews 107 articles applying the method and published in eight leading quality management journals.

The use of PLS-SEM in quality management often only draws on limited information and analysis results. The discipline would benefit from the method's more comprehensive use by following established guidelines. Specifically, the use of predictive model assessment and more advanced PLS-SEM analyses harbors the potential to provide more detailed findings and conclusions when applying the method.

This research provides first insights into PLS-SEM's use in quality management. Future research should identify the key areas and the core quality management models that best support the method's capabilities and researchers' goals.

The results of this analysis guide researchers who use the PLS-SEM method for their quality management studies.

This is the first article to systematically review the use of PLS-SEM in the quality management discipline.