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This study explores virtual platforms’ capabilities, particularly emphasising the influence of educational movies embedded with lifelike narratives to serve as a potent medium for immersive learning within the auditing discipline. Through this exploration, we aim to discern how cinematic depictions can educate and encapsulate the intricate dynamics of real-world auditing scenarios, thereby enriching the educational experience for budding auditors.

By employing an action research methodology, this study engaged 134 auditing students from China in an experiment, using a questionnaire to assess their grasp of auditing concepts like internal control, corporate governance, and professional ethics.

Preliminary findings underscore the efficacy of movies as pedagogical tools. These movie experiences bridge the gap between theoretical knowledge and its real-world application, particularly highlighting the nuances of professional ethics and corporate governance. Results show that such a method amplifies students’ comprehension of auditor skillsets, practical complications, and ethical insight and nurtures professional scepticism about tangible audit issues.

This study illuminates a novel virtual learning approach using movies that primes students to exercise critical thinking and augments cognitive skillsets, especially when navigating ethical conundrums. The broader implication is the potential enhancement of auditing education quality in China, presenting educators with an innovative teaching modality that bolsters students’ critical analysis and cognitive development.

This study has multiple implications for auditing education policy. It underscores the imperative need for curriculum revision in contemporary auditing education. Our study can significantly change contemporary auditing education by incorporating movie-based experiential learning. Educators and institutions in China and other parts of the world explore this avenue, customising it to fit the unique requirements of their respective courses and the country’s contexts. Our study also highlights the challenges and recommendations for real-world audit simulation for auditing education. While our research highlights the promise of educational movies, it also sheds light on the potential difficulties in their integration. Audit educators need adequate support and training for effective assimilation, ensuring they leverage educational movies to maximise learning outcomes. Careful curation and selection of movies, combined with strategic planning, are paramount to this teaching method’s success. With the continual evolution of video tools, there is an opportunity for a more immersive and holistic education model, shaping the next generation of auditors.

This study offers insights into innovative strategies to imbue real-world experience into traditional curricula, ensuring relevance and applicability across diverse educational landscapes.

This study aims to identify the attitudes of Chinese residents towards tourists and tourism development. Based on periods of observation, temporary residency and several visits for more than a decade, and supplemented by data collected from 478 residents, the study examines to what extent the rural villagers identify the tourism induced changes as being an outcome of official Chinese policies. The villages, Xidi, Hongcun and Nanping, are three heritage villages in Anhui Province and represent appropriate case studies for such an examination due to their differing histories of tourism administrative procedures. Findings contribute to scholarly knowledge by putting pro-poor tourism and community participation under scrutiny in Chinese context. A change of residents’ perceptions towards tourism could potentially be consequential for tourists’ experience and the sustainability of tourism development, particularly in emerging rural destinations.

The process of fostering and enhancing employee creativity (EC) is multifaceted and involves various challenges and contradictions, with paradoxical leadership (PL) playing a crucial role. However, previous research has neglected the importance of employee emotions, resulting in an incomplete understanding of the underlying mechanisms. To address this gap, this study draws upon the triadic reciprocal determinism of social cognitive theory to construct a moderated mediation model. The objective is to investigate the mediating role of harmonious work passion (HP) in the relationship between PL and EC. Furthermore, the study aims to explore the moderating effect of proactive personality (PP).

Two surveys were carried out in eight enterprises situated in China. A total of 337 employees took part in the questionnaire survey to explore the correlation between PL, PP and HP. Additionally, 42 supervisors participated in evaluating the creativity of their subordinates. To test the proposed hypotheses, this study utilized hierarchical regression analysis on a sample of supervisor-subordinate pairs.

Paradoxical leadership is positively correlated with employee harmonious work passion. Harmonious work passion is positively correlated with employee creativity. Harmonious work passion plays a mediating role between paradoxical leadership and employee creativity. Proactive personality moderates the relationship between paradoxical leadership and harmonious work passion. Proactive personality moderates the indirect effect of harmonious work passion on the relationship between paradoxical leadership and employee creativity.

The results of this study provide practical suggestions for improving EC. For example, organizations can select supervisors who exhibit PL qualities and enhance the training programs for leaders in the domain of paradoxical thinking. Furthermore, it is crucial for leaders to prioritize the development of employees' HP and to be attentive to the distinct individual variations present within their workforce.

This study enriches the research on the mediating and moderating mechanism between PL and EC and opens the black box from the perspective of emotion. Moreover, this research examines the boundary condition under which PL functions. The study reveals the interaction of environment, personality, cognition and emotion on creativity and provides a new perspective and empirical support for future research.

The aim of this paper is twofold: to explore the significance and implications of the rise of AI technology for the field of tertiary education in general and, in particular, to answer the question of whether teachers can be replaced by intelligent AI systems such as androids, what that requires in terms of human capabilities and what that might mean for teaching and learning in higher education.

Given the interdisciplinary nature of this conceptual paper, a literature review serves as a methodological tool to access data pertaining to the research question posed in the paper.

This exploratory paper gathers a range of evidence from the philosophy of mind (the mind-body problem), Kahneman’s (2011) System 1 and System 2 models of the mind, Gödel’s (1951) Two Incompleteness Theorems, Polanyi’s (1958, 1966) theory of tacit knowing and Searle’s (1980) Chinese Room thought experiment to the effect that no AI system can ever fully replace a human being because no machine can replicate the human mind and its capacity for intelligence, consciousness and highly developed social skills such as empathy and cooperation.

AI is rising, but there are inherent limits to what machines can achieve when compared to human capabilities. An android can at most attain “weak AI”, that is, it can be smart but lack awareness or empathy. Therefore, an analysis of good teaching at the tertiary level shows that learning, knowledge and understanding go far beyond any quantitative processing that an AI machine does so well, helping us to appreciate the qualitative dimension of education and knowledge acquisition. ChatGPT is robotic, being AI-generated, but human beings thrive on the human-to-human interface – that is, human relationships and meaningful connections – and that is where the true qualitative value of educational attainment will be gauged.

This paper has provided evidence that human beings are irreplaceable due to our unique strengths as meaning-makers and relationship-builders, our capacity for morality and empathy, our creativity, our expertise and adaptability and our capacity to build unity and cooperate in building social structures and civilization for the benefit of all. Furthermore, as society is radically automated, the purpose of human life and its reevaluation will also come into question. For instance, as more and more occupations are replaced by ChatGPT services, more and more people will be freed up to do other things with their time, such as caring for relatives, undertaking creative projects, studying further and having children.

The investigation of the scope and limitations of AI is significant for two reasons. First, the question of the nature and functions of a mind becomes critical to the possibility of replication because if the human mind is like a super-sophisticated computer, then the relationship between a brain and mind is similar (if not identical) to the relationship between a computer as machine hardware and its programme or software (Dreyfus, 1979). [ ] If so, it should be theoretically possible to understand its mechanism and reproduce it, and then it is just a matter of time before AI research and development can replicate the human mind and eventually replace a human teacher, especially if an AI machine can teach just as intelligently yet more efficiently and economically. But if AI has inherent limitations that preclude the possibility of ever having a human-like mind and thought processes, then our investigation can at least clarify in what ways AI/AGI – such as ChatGPT – could support teaching and learning at universities.

Drawing upon Drucker’s theory of productivity, this study proposes to examine the relationship between knowledge-oriented leadership (KOL) and knowledge worker performance (KWP) within the Chinese information technology (IT) industry during the COVID-19 pandemic. Further, this study examines the direct connection between KWP and organizational performance (OP), as well as mediated via employee creative work behavior (ECWB), and digital citizenship behavior (DCB).

The data for the research was collected from a sample size of 322 individuals working in the IT industry context in China, with varying levels of seniority (lower, middle and upper). The relationship was examined by employing Smart PLS 4 in a current study.

The study findings revealed a significant and conspicuous effect of KOL on KWP. The outcomes divulged the fact that KOL has a positive impact on the ECWB, and DCB improves the performance of knowledge workers, resulting in an overall augmentation in the organizational performance of the IT industry.

Presently, there exist a scarcity of substantial empirical studies to thoroughly examine the influence of KOL, ECWB, DCB, KWP and OP in the domain of Chinese IT industry research, particularly in the setting of the pandemic. The study makes a substantial contribution to the extant literature on the topic via empirically examining the association among KOL, KWP and organizational performance, as well as evaluating the mediation mechanism of both employee creative work behavior and digital citizenship behavior.

This paper aims to compare the mission statements of Indian and Singaporean firms in the healthcare sector, and define the main components of Indian and Singaporean mission statements.

The study was based on a network analytic approach and content analysis. The research was performed on 200 companies (100 Indian companies and 100 Singaporean companies). For each company, we searched for a mission statement published in the company website. Nonnegative Matrix Factorization (NMF) in Python programming language was utilized to obtain the differences in the components of mission statements between Indian and Singaporean firms.

The study results indicate a similarity and variation between Indian and Singaporean mission statements. Both countries are more concerned about patients, service, community, quality, and healthcare in their mission statements, but Indian mission statements emphasize quality, affordable price, and technology more than Singaporean firms. In contrast, Singaporean mission statements tend to highlight innovation and company value. This research will assist strategic managers in identifying the mission statement components and choosing the right strategy for the organization.

This study contributes to the literature and ethos theory by identifying and distinguishing the paramount differences between the Indian and Singaporean mission statement components in the healthcare sector.

The current paper aims to provide insights into the determinants associated with job satisfaction among police administrative (personnel) officers in Taiwan, especially both internal organizational predictors and unique external predictors related to the Chinese cultural context.

Data were gathered from police administrative officers across major and medium-sized police agencies in Taiwan. Multiple regression models were employed to analyze the relationship between both internal factors to the organization (e.g. workplace fairness, supervisor support, self-efficacy) and external factors (related to traditional Chinese culture and its expectations) and job satisfaction.

The external factors of work-family life balance and financial benefits are strong predictors, emphasizing the cultural significance of family harmony and financial stability in Taiwanese society. This finding challenges the prevailing notion in the literature that the primary source of job satisfaction among police officers is derived from internal organizational factors. Collectively, the findings concluded the multi-faceted determinants of job satisfaction among administrative officers in Taiwan, intertwining both individual and internal organizational factors with broader external cultural influences.

This study investigated the job satisfaction among administrative officers who play a key role in a police department. The findings showed that external factors exert a significant impact on job satisfaction. This offers a new frontier to examine job satisfaction among not only administrative officers but also patrol officers in Taiwan and Asian countries. In addition, training courses can be developed and focus on work-family relations when officers are off duty.

While previous research has extensively explored job satisfaction among police officers in various roles and countries, by integrating internal organizational and external predictors, this study pioneers the focus on “police administrative officers” within Taiwanese police agencies.

Innovation is vital for sustainable regional development. Government is generally not a source of innovation per se, but the authors shows that by establishing and funding an industrial innovation ecosystem, it can create fertile conditions for research institutions to introduce innovative technologies into industry and for industry to introduce its gaps and needs to motivate and direct academic research. This paper aims to present a case study of the Jiangsu Industrial Technology Research Institute (JITRI) as a “triple helix” collaboration model engaging Industry-University-Research (IUR) institutions. The authors aim to provide a fresh perspective on constructing innovation ecosystems, promoting value creation and advancing the adoption of industrial technology.

Taking JITRI as a case study, this research examines its innovative approaches to interfacing with IUR organizations within China’s Yangtze Delta region. The authors propose a multilayered framework where JITRI serves as the core, facilitating the formation of a robust innovation ecosystem with diverse IUR entities.

This framework comprises three layers: core, platform and support. JITRI acts as the central nexus, binding these elements together and fostering a cohesive innovation ecosystem. By analyzing the operational mechanisms of the Jiangsu Provincial innovation system, the authors gain valuable insights into how JITRI bridges the gap between academia and industry. This facilitates the efficient commercialization of technologies. The success of the JITRI approach presents a compelling model for emulation by other provincial innovation ecosystems seeking to enhance their innovation capabilities.

This study enriches the ongoing conversation on innovation ecosystems, proposing novel avenues for further research. However, the field requires continuous monitoring through longitudinal studies. Given the long-term nature of such initiatives, the full impact of this approach might only be realized over several decades.

JITRI aims to create a robust and innovative provincial innovation ecosystem through its focus on IUR collaboration. This unique approach offers valuable insights and ideas for fostering the development of thriving innovation ecosystems in other provinces. These insights encompass new perspectives on innovation ecosystem development, value creation and industrial advancement.

This study pioneers the use of the JITRI system as a case study, offering valuable insights with potential application to innovation ecosystems across China and globally.

This study aims to explore why Chinese consumers pay for digital content products by investigating the experiences of Chinese consumers living in first-tier and second-tier cities regarding paid digital knowledge products.

A total of 19 in-depth interviews were conducted to collect data, and the phenomenological reduction was adopted to analyze data.

This study reveals that Chinese consumers use paid digital knowledge products to alleviate stress and anxiety stemming from real-life competition and the fear of falling behind. While consumers acknowledge the limited assistance that paid knowledge products can offer, their acceptance and expectations of paid digital knowledge products remain positive.

Paid digital knowledge represents an innovative phenomenon, with few scholars outside China having studied it. This study contributes a conceptual framework to understand the motivations of Chinese consumers with high purchasing power residing in first-tier and second-tier cities to invest in digital content.

Despite the growing emphasis on sustainability and the need to manage environmental, social, and governance (ESG) risks, the direct relationship between enterprise risk management (ERM) and green growth (GG) has not been investigated. This study seeks to fill this gap by examining the effect of ERM on the GG of oil and gas (O&G) companies in Malaysia.

The study used panel data regression models to analyze panel data from 2012 to 2021. For computing GG, we adapted the Organization for Economic Cooperation and Development’s (OECD) GG framework. ERM is computed using COSO and WBCSD guidelines for ESG-related risks. Weighted content analysis is used to measure ERM and GG

The findings derived from the content and descriptive statistics analyses indicate a consistent and ongoing rise in the adoption of ERM practices over time. However, some companies are still in the initial stages of incorporating ERM to address ESG risks. The study’s findings unequivocally establish a substantial and positive relationship between ERM and GG. ERM drives GG by significantly influencing its environmental and resource productivity dimensions. The study further reveals that the impact of ERM on economic opportunities and policy responses, as well as the natural asset base, is statistically significant, albeit with relatively lower coefficient values.

To enhance the legitimacy of organizations and foster positive stakeholder relationships, regulators, governments, and policymakers should actively promote the adoption of ERM standards that specifically address ESG risks, as outlined by COSO and WBCSD. This strategic alignment with risk management practices will ultimately contribute to improving green growth for organizations.

To the best of the authors' knowledge, this is the first study examining ERM’s effect on GG. The study adds to the existing literature by focusing on ERM’s role in a company’s GG. It clarifies ERM’s significant effect on diminishing emerging ESG risks and advancing GG