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To date, to the best of the authors’ knowledge, the use of implicit measures in the service research domain is limited. This paper aims to introduce implicit measures and explain why, or for what purpose, they are worthwhile to consider; how these measures can be used; and when and where implicit measures merit the service researcher’s consideration.

To gain an understanding of how implicit measures could benefit service research, three promising implicit measures are discussed, namely, the implicit association test, the affect misattribution procedure and the propositional evaluation paradigm. More specifically, this paper delves into how implicit measures can support service research, focusing on three focal service topics, namely, technology, affective processes including customer experience and service employees.

This paper demonstrates how implicit measures can investigate paramount service-related subjects. Additionally, it provides essential methodological “need-to-knows” for assessing others’ work with implicit measures and/or for starting your own use of them.

This paper introduces when and why to consider integrating implicit measures in service research, along with a roadmap on how to get started.

Gas insulated systems, such as gas insulated lines (GIL), use insulating gas, mostly sulfur hexalfluoride (SF₆), to enable a higher dielectric strength compared to e.g. air. However, under high voltage direct current conditions, charge accumulation and electric field stress may occur, which may lead to partial discharge or system failure. Therefore, numerical simulations are used to design the system and determine the electric field and charge distribution. Although the gas conduction shows a more complex current–voltage characteristic compared to solid insulation, the electric conductivity of the SF₆ gas is set as constant in most works. The purpose of this study is to investigate different approaches to address the conduction in the gas properly for numerical simulations.

In this work, two approaches are investigated to address the conduction in the insulating gas and are compared to each other. One method is an ion-drift-diffusion model, where the conduction in the gas is described by the ion motion in the SF₆ gas. However, this method is computationally expensive. Alternatively, a less complex approach is an electro-thermal model with the application of an electric conductivity model for the SF₆ gas. Measurements show that the electric conductivity in the SF₆ gas has a nonlinear dependency on temperature, electric field and gas pressure. From these measurements, an electric conductivity model was developed. Both methods are compared by simulation results, where different parameters and conditions are considered, to investigate the potential of the electric conductivity model as a computationally less expensive alternative.

The simulation results of both simulation approaches show similar results, proving the electric conductivity for the SF₆ gas as a valid alternative. Using the electro-thermal model approach with the application of the electric conductivity model enables a solution time up to six times faster compared to the ion-drift-diffusion model. The application of the model allows to examine the influence of different parameters such as temperature and gas pressure on the electric field distribution in the GIL, whereas the ion-drift-diffusion model enables to investigate the distribution of homo- and heteropolar charges in the insulation gas.

This work presents numerical simulation models for high voltage direct current GIL, where the conduction in the SF₆ gas is described more precisely compared to a definition of a constant electric conductivity value for the insulation gas. The electric conductivity model for the SF₆ gas allows for consideration of the current–voltage characteristics of the gas, is computationally less expensive compared to an ion-drift diffusion model and needs considerably less solution time.

The purpose of this research was to examine the influence of entrepreneurial orientation on social performance and the influence of social performance on financial performance of microfinance institutions (MFIs) in Indonesia. These tests use environmental dynamism as antecedents.

The research was conducted on a sample of 235 CEOs/top leaders of MFIs spread across all provinces in Indonesia. Data collection used survey questionnaires. Data testing used SPSS version 25, and structural modeling used Amos version 25.

The findings show that entrepreneurial orientation significantly influences the social performance of MFIs in Indonesia. Entrepreneurial orientation does not influence financial performance but must go through social performance mediation. Social performance has a significant effect on financial performance. The importance of MFIs improves social performance (depth and breadth of reach) to improve financial performance.

MFIs need to increase social contribution and responsibility to improve social performance which will impact financial performance.

Entrepreneurial orientation influence on financial performance goes through social performance. Social performance includes the depth of the reach to contribute to improving the quality of life of people experiencing poverty around the MFI's operations and the social responsibility of MFIs to the community through scholarships, free medical assistance, basic food assistance and building/renovating houses of worship and others.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-06-2023-0478

This paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography in particular.

The author builds on Stefan Hirschauer’s methodological reflections on ethnography and the “silence of the social” to briefly re-articulate some of the ideas the author had associated, in an earlier piece, with the investigation of tacit coordination in accounting.

Ethnography is an intrinsically theoretical practice and also a particular form of accounting. As such, it presents a paradigm case for how accounting theory builds on, and emerges from, social research in joint efforts of breaking the silence of the social. Ethnographic research, like the practice of accounting and social research more generally, is associated with a stewardship of silence and an “ethics of mattering” (Karen Barad), and accounting theory is an invitation to reflect on the underlying practices of (dis-)articulation.

The paper invites readers to engage with accounting practice as a topic of systematic theoretical interest in exploring how we put the world on the record, understand the choices we make in the process and the silences we let lie.

The purpose of this paper is primarily methodological. This paper aims to complement the novel sociological argument of Hendrik Vollmer’s paper on tacit coordination of accounting practices with a more familiar theory of accounting practice nexuses that has been stimulating an emerging stream of accounting research. The intention is to suggest some ways in which Vollmer’s ideas can be given traction, especially in field studies of accounting.

This study uses Theodore Schatzki’s practice theory to explore some of the ways in which elements of tacit coordination might be researched in accounting field studies.

Tacit coordination can be understood as a background practice that could operate as a dispersed practice in Schatzki’s sense. A practice theory perspective on tacit coordination is suggestive of a number of ways of studying the meaningful cultural contexts as part of which accounting operates. It emphasises, in particular, the active nature of silent, tacit coordination; attending to general knowledge practical know-how, rules and teleoaffectivity as four determinants of practices as specified by Schatzki; and the materiality of coordination.

It has implications for field research insofar as it heightens the researcher’s awareness of tacit coordination as a potentially important set of practices and suggests a number of approaches for studying them. The main suggestions address some of the ways in which tacit coordination can be identified in field research.

This study reflects on the dispersed or integrated nature of tacit coordination practices in accounting.

The purpose of this paper is to examine the effects of Islamic finance on women empowerment in Africa between the periods of 1975 and 2021.

This paper uses secondary data for 27 African countries obtained from the World Development Indicators, World Population Review and the Varieties of Democracy databases. Four dimensions of women empowerment, namely, economic, social, political and household, are considered while Islamic finance is proxied by a binary variable with 1 and 0 representing the presence and the absence of Islamic finance, respectively. The two-staged least square estimation technique is used to control for the problem of endogeneity.

This study revealed that Islamic finance positively affects women empowerment in Africa. Specifically, Islamic finance has positive and significant effects on women political empowerment, women economic empowerment and women social empowerment in Africa but nonsignificant effect on home empowerment. These effects are more pronounced in middle-income than in low-income countries and in countries with higher penetration rate of Islamic finance.

Policymakers should put in place the necessary mechanisms for the promotion of Islamic finance such as the enacting of laws that ensures the creation of full-fledged Islamic banks, encouraging research in Islamic finance and Islamic economics. These policies should equally be backed by the creation of some accompanying measures such as the abolition of social norms that limit women’s ability to take part in decision-making.

To the best of the authors’ knowledge, this is the first study involving an Africa continent-wide analysis of the effects of Islamic finance on women empowerment.

As cross-cultural mergers and acquisitions (M&A) have learning effects on organisations, assessing their impacts on corporate performance is crucial. This study aims to explore the impact of inter-firm cultural differences on long-term post-M&A stock market performance.

The authors select domestic M&A transactions of Chinese listed companies during 2010–2021 as the sample. Then, the authors use the partial least squares structural equation model (PLS-SEM) to construct the latent variable of cultural differences in four dimensions to explore long-term stock market performance.

Cultural differences first positively and then negatively impact post-M&A performance. Three transmissions mechanisms are identified: investor sentiment, takeover premiums and information disclosure quality. Further analysis reveals that acquirer stock performance improves with higher analyst coverage and non-local shareholders but worsens if there are business affiliations between the acquirer and target firms.

This study can help optimise information disclosure systems in M&A transactions for regulatory authorities and aid investors’ understanding of post-M&A performance changes. Furthermore, it can improve acquirers’ understanding of the risks and opportunities in cross-cultural M&A, thereby facilitating the adaptation of management practices to the im-pacts of cultural differences.

By integrating the theories of resource dependence and transaction costs, this study examines the reversal effect of cultural differences between merging companies on post-M&A performance. The authors use a PLS-SEM to empirically analyse the main effects and reveal three transmission mechanisms.

This study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men to pay that Mahr amount.

The approach of this study is to offer a model through the interest-free savings-based finance concept. The model comprises four stages; each stage of the model is mathematically formulated and graphically explained to ensure clarity and coherence. To further investigate the issue, the authors use a convenient sampling method to ask a small sample size of respondents (women) from different countries about their financial contribution and empowerment in the family.

This model enables women to turn their exclusive financial right into a source of earning without borrowing from any source or paying interest on the principal amount. Besides, it encourages accelerating men’s obligation to pay the Mahr to the women immediately during the marriage ceremony by facilitating men’s affordability. Almost 45% of respondents state that a woman’s financial contribution exalts her decision-making power and strengthens her financial position in the family.

The authors attempt to revitalize Mahr practice in Muslim society to accelerate the process of receiving a woman’s exclusive financial right and empower a family as a whole through the Mahr model.

Considering the model’s uniqueness, the developed and proposed Mahr model in this research is novel; to the best of the authors’ knowledge, no other study has been conducted and developed such a model using the Mahr concept.

The purpose of this paper is to analyse the determinants of financial inclusion among women-owned informal enterprises in India.

The study is based on a primary survey of 321 informal enterprises. The data has been collected through a structured questionnaire. A chi-square test has been used to examine the significant association between the characteristics of informal enterprises and their owners and financial inclusion. A logistic regression model has been developed to analyse the determinants of financial inclusion among women-owned informal enterprises.

A significant and negative association has been found between business duration and entrepreneurs’ experiences with financial inclusion. In addition, the chi-square test shows a significant association between resource capability, use of ICT by enterprises and financial inclusion. Further, logistics regression shows that duration of business, entrepreneurial experience, resource capability in terms of machinery and equipment use, and ICT are significant determinants of financial inclusion among women-owned informal enterprises.

There are several practical implications for national policymakers and other stakeholders, such as banks and international bodies working on financial inclusion. It is suggested that while designing the policy for financial inclusion among woman-owned informal enterprises, it should ensure that experience and older woman entrepreneurs are included in financial inclusion schemes.

There has been very few research on financial inclusion in woman-owned businesses. However, no research has been conducted on the financial inclusion of women-owned informal businesses. This study fills a gap by investigating the factors that influence financial inclusion in women-owned informal businesses.

This paper aims to expand the scope and mitigate the biases of extant archival indexes.

The authors use automatic entity recognition on the archives of the Dutch East India Company to extract mentions of underrepresented people.

The authors release an annotated corpus and baselines for a shared task and show that the proposed goal is feasible.

Colonial archives are increasingly a focus of attention for historians and the public, broadening access to them is a pressing need for archives.