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This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by considering perceived brand integrity as a mediating factor.

The study used a quantitative cross-sectional research design to gather data from 341 fast-moving consumer goods (FMCG) in Tanzania. The data was analyzed by using AMOS 21, using structural equation modeling techniques.

The findings indicated that perceived brand ethicality has a significant influence on corporate brand legitimacy through the mediation of perceived brand integrity.

The study emphasizes the significance of incorporating and clarifying Islamic laws as integral components of marketing strategies aimed at attracting conscientious customers of halal products. It recommends defining Islamic laws as societal values and norms and integrating them into various brand practices to showcase professionalism, ultimately fostering social acceptance and approval. The study presents valuable practical implications for managers and marketers of FMCG, assisting them in formulating policies and strategies that reflect societal values and norms.

This study represents a novel endeavor that explores the interplay between perceived brand ethicality, corporate brand legitimacy and perceived brand integrity in the context of halal products. It extends theoretical understanding by shedding light on the significance of Islamic laws as a foundation for establishing a competitive advantage. By offering and designing ethical practices, businesses can enhance their legitimacy among halal consumers, particularly in the domain of halal cosmetics.

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).

Employee work engagement has become a major concern for managers as hardly 21% of employees are engaged in their work. Therefore, this study aims to unveil the association between ethical leadership and employee engagement. Specifically, the study explores the mediating role of trust in leader between ethical leadership and employee work engagement and moderating role of harmonious work passion in the association between trust in leader and employee work engagement.

This study collected data from 491 employees and their immediate supervisors working in various organizations (in Pakistan) through “Google Forms”. The data were analyzed through analysis of moment structure (AMOS) and structural equation modeling (SEM) was applied to examine measurement model (for unidimensionality) and structural model (for hypotheses testing).

The study noted that ethical leaders positively influence their subordinates to engage in their work. In addition, employees' trust in leader was noted to mediate the association between ethical leadership and employee work engagement. Finally, employees high in harmonious work passion are more likely to engage in their work when perceived their leaders ethical style.

The study suggests to management that fair dealing and involvement in decision-making (ethical leadership) improve employee work engagement as such practices build employees' level of trust in their leaders. In addition, management is suggested to give freedom to employees while selecting their tasks as it positively contributes to their harmonious work passion which ultimately benefits the organization.

Drawing upon social exchange and self-determination theory, this study is the first of its kind that explored the moderating role of harmonious work passion and mediating role of trust in leader between ethical leadership and employee work engagement.

The purpose of this study is to revisit brand performance metrics (BPMs) (brand affinity, brand content and knowledge, brand image, brand ethics and brand value) and evaluate the moderated mediation effect of relationship quality (mediator) and relationship duration (moderator) in brand performance and customer loyalty relationship in an Indian banking context.

The research model was tested in the Indian banking sector. The primary data was collected from the 1,000 account holders of five Indian public and private banks. The data was analysed and validated using exploratory factor analysis and confirmatory factor analysis. Structural equation modelling and the Hayes process were used for testing the hypotheses.

The study results established BPMs as a four-dimensional structure comprising brand affinity, brand content and knowledge, brand image, brand ethics and brand value. The BPMs significantly positively impact relational quality (RQ) and customer loyalty. Further results also prove the existence of moderated mediation effect on BPMs and customer loyalty link and portray that the impact of BPMs on customer loyalty is mediated by the RQ and influenced by relationship duration.

The study is confined to the Indian banking sector. It did not examine the dimension-wise impact of brand performance indicators on RQ and customer loyalty. Future research is required to explore their influence in banking and other sectors.

The study findings suggest that to enhance brand performance, banks need to follow excellence in every conduct, take immediate actions against inappropriate behaviour, consistently update their relevant and valuable contents (news, videos, white papers, e-books, case studies, FAQ’s, photos, etc.) on their websites and also introduce loyalty schemes to reimburse customers’ interests with some substantial benefits such as rebates, discounts, annual gifts and extraordinary or additional services. These strategies can pave the way for enhancing long-term quality relationships between customers and their service providers and increasing customer loyalty.

To the best of the authors’ knowledge, the study is a maiden attempt to assess the effect of BPMs on customer loyalty in the presence of RQ and at the value of relationship duration/length. Besides, the study results also prove the existence of moderated mediation effect and portray that the impact of customer equity and relational benefits on customer loyalty is influenced by relationship duration and mediated by RQ.

The present study enriches the person-situation debate by developing and testing a theoretical model on the nexus between empowering leadership (EL) and intrapreneurial behaviour (IB) in the presence of a strong organisational situation of perceived organisational support (POS).

Cross-sectional survey data collected from 237 engineers working for Pakistani automakers were used to evaluate the suggested theoretical framework. The survey results were analysed using the partial least square structural equation modelling (PLS-SEM) method.

The results from the analysed data revealed a significant and positive relationship between EL and IB. POS significantly moderate the relationship between EL and IB as per the conceptualisation of situation strength theory (SST) and is established as a strong organisational situation that generates situational cues for IB outcomes from employees.

The present study provides new insights into determining employees' workplace behaviour as viewed from the organisational situations. Hence, top management in organisations can create a conducive environment by improving employees' POS for valued work behaviours like IB.

Through the development of an empirical model and using community sport organizations (CSOs) as the basis for intervening variables, this study aims to ascertain the impact of Muslim household consumption, sport development officers (SDOs) and CSOs on Islamic sport development (ISD) during the COVID-19 pandemic.

All of the sports branch managers in Banten Province make up the study’s sample. Non-probability sampling with a purposive sampling strategy was the sampling method used. Making use of a questionnaire to gather data, 275 different sets of data are available for analysis.

Partial least squares is a tool for technical data analysis. With a t-statistic value of 71.358, the Moslem household consumption construct had a favorable and significant impact on the SDO construct. With a t-statistic value of 1.111, the Moslem household consumption construct had a positive but not statistically significant impact on ISD.

With a t-statistic value of 3.926, the Moslem household consumption construct had a positive and statistically significant impact on CSOs. With a t-statistic value of 1.111, the SDO construct had a positive and statistically significant impact on ISD. This study makes a new contribution by providing practical recommendations for the relationship between ISD authorities, community sports organizations and the positive and substantial impact on the development of the community and ISD.

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different public relations purposes in different cultural contexts. This study empirically investigates the presence and use of personal influence among Italian public relations professionals.

A survey was conducted through a self-administrated, web-based questionnaire and was developed from earlier studies investigating personal influence in public relations literature. Survey participants included public relations professionals across public, non-profit and private sectors.

The findings empirically show the presence and regular use of personal influence by professionals from all sectors to cultivate interpersonal relationships. Personal influence is considered a personal resource and used to leverage own influencing power. The findings also document four major manifestations of personal influence, which were named: relational closeness strategy, engagement strategy, expertise strategy and added value strategy.

This study enhances our understanding of personal influence in a specific cultural context and offers strategic insights for international professionals seeking to leverage influence in the socio-political environment of Italy. It also offers elements to improve public relations education and training.

The study offers some preliminary understandings of how Italian professionals leverage their personal influence in their daily public relations activities contributing with empirical evidence to the body of knowledge in public relations.

This paper examines the effect of ESG ratings and its dimensions (environmental, social and governance) on the financial performance of JSE-listed firms included in FTSE/JSE Responsible Investment Index.

The paper employs panel data covering 40 JSE-listed firms included in FTSE/JSE Responsible Investment Index between 2015 and 2019. The paper employs the two-stage least squares (2SLS) instrumental variable regression technique to estimate the effect of ESG ratings and its dimensions (environmental, social and governance) on both accounting- and market-based performance indicators.

The results of the two-stage least squares instrumental estimation analysis reveal that investment in ESG initiatives improves both accounting- and market-based indicators of financial performance. Of the ESG pillars, the paper finds environmental initiatives improves firms' financial bottom line and market performance, while a firm's social and governance practices are observed to have no effect on a firm's accounting and market performance measures.

The insights from this study proffers policy implications for firms' management, investors and regulatory authorities.

As far as the authors are concerned, this paper presents the first empirical analysis on the contribution of ESG ratings on financial performance in South Africa.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.