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The development and evolution of stakeholder collaborative innovation in megaprojects is impacted by various influencing factors. The effect of influencing factors on collaborative innovation performance (CIP) in megaprojects is not a simplistic linear relationship but an iterative and non-linear relationship that requires a dynamic perspective to analyze. Therefore, this paper adopts the system dynamic (SD) approach to investigate the dynamic and interactive relationships between the CIP and the influencing factors.

The study first develops a research framework with the system boundary of “CIP system – organizational collaboration subsystem – knowledge collaboration subsystem – strategic collaboration subsystem”. Then, the causal relationship model, the stock-flow model, and the mathematical equations were determined based on the literature review and the expert interviews. Finally, five performance improvement scenarios were designed according to the practice context of CIP in megaprojects, and simulations were performed using the Vensim PLE software to investigate the CIP from a dynamic perspective.

The findings reveal that the effect of different influencing factors on CIP grows non-linearly, with the cumulative effect becoming more pronounced as time advances. The incentive mechanism has the most significant effect, and the combined effect of multiple influencing factors has a highly significant facilitating effect on improving CIP. Strategic collaboration, organizational collaboration and knowledge collaboration are mutually conditional and reinforcing with each other, which ultimately promotes the improvement of CIP.

This study uncovers the inherent pattern and the interactive dynamic mechanism of factors for improving CIP in the context of megaprojects. It enriches the theoretical research in the area of collaborative innovation in megaprojects and provides practical management strategies for improving CIP.

The purpose of this paper is to examine the possibility of a curvilinear relationship between governance structure and nonfinancial risk disclosure. This paper also examines the moderating role of ethical values on the governance structure and nonfinancial risk disclosure relationship.

The sample of this paper contains 71 nonfinancial firms listed on the Saudi Stock Exchange from 2013 to 2020 (568 firm-year observations). The authors use OLS regressions to test the hypotheses.

The authors find there is a U-shaped relationship between governance structure and nonfinancial risk disclosure. Moreover, they show that ethical values moderate the relationship between governance structure and nonfinancial risk disclosure.

The findings of this study offer implications for policy makers and firm managers in Saudi Arabia which there should periodically assess and adapt their governance frameworks due to potential fluctuations in the optimal level resulting from internal or external disruptions.

To the best of the authors’ knowledge, this is the first study in Saudi Arabia that provides new empirical evidence on the curvilinear relationship between governance structure and nonfinancial risk disclosure and the moderating role of ethical values on this relationship.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

The present study reviews the literature on the history and evolution of investment strategies in the stock market for the period from 1900 to 2022. Conflicts and relationships arising from such diverse seminal studies have been identified to address the research gaps.

The studies for this review were identified and screened from electronic databases to compile a comprehensive list of 200 relevant studies for inclusion in this review and summarized for the cognizance of researchers.

The study finds a coherence to complex theoretical documentation of more than a century of evolution on investment strategy in stock markets, capturing the characteristics of time with a chronological study of events.

There were complications in locating unpublished studies leading to biases like publication bias, the reluctance of editors to publish studies, which do not reveal statistically significant differences, and English language bias.

Practitioners can refine investment strategies by incorporating behavioral finance insights and recognizing the influence of psychological biases. Strategies span value, growth, contrarian, or momentum indicators. Mitigating overconfidence bias supports effective risk management. Social media sentiment analysis facilitates real-time decision-making. Adapting to evolving market liquidity curbs volatility risks. Identifying biases guides investor education initiatives.

This paper is an original attempt to pictorially depict the seminal works in stock market investment strategies of more than a hundred years.

Optimal clean-up procedures lie at the heart of the closeout phase of construction projects under contract law. However, due to its complexity involving multiple issues, potentially unfulfilled contractual obligations, performance claims and counter-claims, combined with consequently deteriorating stakeholder relationships, the management of closeouts is fraught with difficulties leading to suboptimal outcomes. This is particularly true where general contractor (GC) organizations do not have a claims management office (CMO) dedicated to improving such suboptimal clean-up outcomes. Thus, this study aims to develop a model by which CMOs’ may effectively manage the clean-up phase in an environment of closeout claims.

X-inefficiency theory was utilized as the theoretical lens guiding this study. The theory helps identify closeout strategies implemented by a GC, which manages completion claims through a CMO. Data were received and analyzed from a large GC, which served as the firm case study. In this case, managing the closeout completion claims was the main function of the CMO.

The average delay of closeout completion was four times greater than construction phase delays. The GC results highlighted the “economic destruction tsunami of projects,” as a root cause for these completion delays. Wrap-up activities under contract law are identified, including within the domains of statements of completion, project handover and debt settlement. Behavior strategies are also defined, including relational and contractual approaches. Moreover, a process for improving closeout claim performance is described, comprising project closeout identification, rational intra-firm behavior, closeout completion and program closeout practice.

Findings from this work can significantly contribute in X-inefficiency theory in relation to how a decrease of X-inefficiency will lead to better closeout claim performance. It also offers practical insights into how best to minimize delayed closeout completion while providing valuable lessons for stakeholders in complex infrastructure projects. Further, a model is developed that may be utilized by owners, consultancies, designers and other contractor organizations in an effort to improve closeout claim performance.

This study aims to examine the factors that influence the increase in purchase intention toward green batik products with religiosity as an intervening variable.

The study used a survey method that involved a sample size of 185 participants selected through purposive and accidental sampling techniques. The analysis was conducted by using IBM SPSS AMOS 21 software. The collected data were subjected to path analysis using multiple linear regression models.

The result indicated that religiosity plays a mediating role in the association between factors and the intention to purchase green product (GPd) of the Indonesian natural dye batik product. This finding is in accordance with the construction of theory of planned behavior in understanding consumer purchase intentions. GPd, green brand and green price exhibited a positive correlation with green purchase intention (GPI). Interestingly, the price was found to no longer serve as the primary factor in GPI.

The analysis would have been more compelling if it had used a mixed-method approach by introducing the variables of customer satisfaction and promotion.

This research postulates that increased prices are no longer a deterrent to the purchase of GPd. Instead, consumer consciousness regarding GPd plays a pivotal role in driving GPI. GPd have revolutionized individuals’ consumption patterns to contribute to environmental preservation. The use of green batik products is seen as advantageous in helping mitigate environmental degradation.

The present research assesses the impact of religiosity, as an intervening variable, on the augmentation of GPI by gauging its significance in enhancing ecological consciousness and moral values.

The objective of this study is to investigate the interaction effect between incentive type (financial and compassionate incentives) and the ethicality of merchant strategy on consumer willingness to post positive reviews, while also examining potential variations in consumer responses based on consumption experience, shopping frequency and social class.

Building upon construal level theory, we hypothesized the moderating influence of the ethicality of merchant strategy and examined the three-way interaction among consumers’ demographic characteristics (i.e. consumption experience, shopping frequency and social class), incentive type and the ethicality of merchant strategy. To empirically test our hypotheses, we conducted four experiments and employed ANOVA for data analysis.

The ethicality of merchant strategies moderates the association between incentive type and consumer willingness to post positive reviews, with compassionate incentives eliciting more pronounced moral judgments toward merchant strategies compared to financial incentives. The moderating effect of the ethicality of merchant strategy on the relationship between incentive type and consumer willingness to post positive reviews is particularly strong among consumers who have favorable consumption experiences, engage in frequent shopping and belong to lower social classes.

This study contributes to the existing literature on online reviews by examining the impact of compassionate incentives on consumer review behaviors, analyzing the ethicality of merchant strategies within the realm of online reviews and investigating variations in consumer responses to merchant strategies regarding consumption experience, shopping frequency and social class.

As brands progressively become instruments for consumers to advocate for social change, many feel pressure to engage in social purpose branding (SPB) through addressing social issues. In a rush to remain socially relevant, brands have approached SPB differently; some genuinely intend to advance the social issue, while some intend to capitalise on social movements to mobilise the brand. This paper aims to explain these differences by theoretically outlining various approaches to SPB.

This mixed method paper draws on theory, interviews with marketing practitioners, and practical exemplars to present a typology of SPB approaches. 

Using institutional logics theory, SPB is categorised into four approaches: social purpose-driving, social purpose-driven, social purpose-aligning and social purpose-washing.

The typological framework for SPB advances this domain to outline effective and ineffective ways for brands to engage with social issues. A detailed agenda for further research is provided to guide ongoing SPB research. 

The typology presented reduces complexity and helps marketers understand the different approaches to engaging with a social issue. Given the growing intertwinement of brands and social issues, this research is essential for brands seeking to advance a social issue and remain relevant.

This paper offers a novel conceptualisation of SPB by defining it, identifying a framework of its characteristics, and detailing four SPB approaches. 

Examine how social studies preservice teachers conceptualize and enact critical historical inquiry.

Critical qualitative case study.

Differing conceptual understandings and had trouble infusing their practice with the critical theory learned in the university.

Examine how a core practice is bolstering the practice-theory connection in teacher education.

The accurate valuation of second-hand vessels has become a prominent subject of interest among investors, necessitating regular impairment tests. Previous literature has predominantly concentrated on inferring a vessel's price through parameter estimation but has overlooked the prediction accuracy. With the increasing adoption of machine learning for pricing physical assets, this paper aims to quantify potential factors in a non-parametric manner. Furthermore, it seeks to evaluate whether the devised method can serve as an efficient means of valuation.

This paper proposes a stacking ensemble approach with add-on feedforward neural networks, taking four tree-driven models as base learners. The proposed method is applied to a training dataset collected from public sources. Then, the performance is assessed on the test dataset and compared with a benchmark model, commonly used in previous studies.

The results on the test dataset indicate that the designed method not only outperforms base learners under statistical metrics but also surpasses the benchmark GAM in terms of accuracy. Notably, 73% of the testing points fall within the less-than-10% error range. The designed method can leverage the predictive power of base learners by incrementally adding a small amount of target value through residuals and harnessing feature engineering capability from neural networks.

This paper marks the pioneering use of the stacking ensemble in vessel pricing within the literature. The impressive performance positions it as an efficient desktop valuation tool for market users.