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Energy consumption has increased significantly since the 1970s, which has increased demand for sufficient infrastructure in the oil and gas industry. Many top-notch oil and gas companies invested in and equipped their facilities with high-capacity electrical equipment to meet high demand and benefit from high revenues. This is becoming a challenge nowadays for old facilities in the oil and gas industry, as most of the electrical equipment installed has reached or even exceeded its lifetime. Moreover, many of the original equipment manufacturers (OEMs) for electrical equipment from the 1980s are no longer in market today. Therefore, the aim of this study is to develop a proactive, cost-effective obsolescence management framework for electrical equipment in the oil and gas industry, considering the aging factor of the equipment.

Firstly, the study begins with gathering available information and identifying criteria. Secondly, the data collection is evaluated by subject-matter-experts (SMEs) in asset management field to ensure compliance with updated international standards and relevant regulatory requirements. Thirdly, a multi-criteria decision-making process is used to rank criteria. Finally, a scoring system is developed to measure the electrical equipment obsoleteness.

The developed framework will assist decision-makers in making informed decisions about maintenance, replacement or upgrades, using knowledge from previous studies and experts’ input. The result finding indicates that considering aging correction factors when measuring equipment obsoleteness leads to accurately and correctly predicting the electrical equipment obsoleteness score.

Previous studies have addressed obsolescence management without taking equipment age into account, regardless of how the equipment is performing. Thus, the lack of a comprehensive obsolescence management framework that accounts for both cost-effectiveness and the aging factor in the oil and gas industry poses a critical challenge.

Middle-aged and elderly users become an important group on short-video platforms, however, the research on determinants of their video-creating intention is limited. Based on lifespan development theories, this study examines the impact of aging experiences on their video-creating intention, considering internal generative motivations as mediators and age as a moderator.

To test this study’s hypotheses, survey data from 321 Chinese middle-aged and elderly short-video users were collected and partial least square-structural equation modelling (PLS-SEM) approach was used to analyze these data.

Middle-aged and elderly users' aging experiences of social loss and personal growth are positively related to their video-creating intention. Aging experiences (i.e. physical loss, social loss, and personal growth) are positively related to internal generative motivations (i.e. need to be needed and symbolic immortality), and need to be needed is positively related to video-creating intention. Via the mediation of need to be needed, physical loss and personal growth are indirectly positively related to video-creating intention. Personal growth strengthens the relationship between physical loss and symbolic immortality, but weakens the associations of social loss with need to be needed and symbolic immortality. Age weakens the relationship between symbolic immortality and video-creating intention.

This study is the first wave to introduce and integrate lifespan theories such as selective optimization with compensation model, socioemotional selectivity theory, and generativity theory to explore the impacts of aging experiences on middle-aged and elderly users' video-creating intention by considering generativity motivations as mediators and age as a moderator.

The purpose of this paper is to address four interrelated questions: what is the prevalence of ageism amongst employers? What are the factors conditioning employers’ age stereotypes? To what extent are ageist attitudes among employers translated into discriminatory recruitment, retention and firing practices? And what factors can moderate the stereotype–discrimination interaction?

The paper draws on a survey conducted among Danish employers; 2,525 completed the survey questionnaires; response rate 25 per cent.

The major finding is that ageist stereotypes among employers do not translate into discriminatory personnel management practices.

The findings may be specific to Denmark. Denmark is renowned to be a non-hierarchical, egalitarian society, which may have implications for personnel management practices.

Contrary to this study, most studies analysing ageist stereotypes do not assess the extent to which stereotypes are translated into discriminatory personnel management practices in the workplace.

This paper aims to discuss the findings of a study to identify the characteristics of organizations that implement policies and practices to attract and retain older workers.

This exploratory and descriptive research adopts a quantitative approach. The data analyzed were gathered from the database compiled during the 2020 edition of the “FIA – Employee Experience” survey. Notably, it identified the top 100 companies prioritizing investment in human resources policies and practices, awarding the “Amazing Places to Work” prize to those demonstrating the highest indices.

The findings highlight the proactive stance of both national and multinational companies, typically falling within the medium to large size category, in implementing strategies to attract and retain an aging workforce. These companies predominantly employ individuals with high school education and undertake affirmative action, targeting at least four other minority groups alongside older workers.

The insights provided in this article regarding the strategies and initiatives implemented to attract and retain older workers can empower other interested companies to enhance their preparedness in addressing the demographic shift toward an aging Brazilian workforce.

The analysis of the findings contributes to advancing understanding of the relationship between organizations and older workers, an area that remains underexplored in Brazil and worldwide. Furthermore, it furnishes insights into the specific policies and practices adopted by these organizations, equipping interested companies with knowledge to address the challenge of adapting to Brazil’s aging workforce.

This article investigates whether employers are more likely to employ older workers when faced with a shortage of qualified labour. Furthermore, it analyses whether in such cases age stereotypes moderate employers' preferences towards four employment options: (1) supporting workers to continue until the retirement age, (2) encouraging workers to continue beyond the retirement age, (3) recruiting someone older than 55 and (4) (re)hiring someone who has retired.

Data were drawn from a survey conducted among Finnish employers in 2021 (response rate = 66%, N = 1,442). Applying factor analysis to questions about older workers' qualities compared to those of average workers, a distinction was made between perceptions of experience-related and adaptability-related qualities. Generalised ordered logistic regression models were estimated to analyse the relations of preferences for each employment option with experiencing recruitment problems, workplace age stereotypes and interactions between these.

Experiencing recruitment problems was positively related to preferences for hiring a retired person. Employers with difficulties in recruitment were more likely to support work until the retirement age and recruit someone over 55, but only if they had above-average positive perceptions of older workers' experience-related qualities. Employers confronted with recruitment difficulties were more likely to encourage workers to continue beyond the retirement age if they had more positive perceptions of older workers' adaptability-related qualities.

This study shows that, even when confronted with labour shortages and population ageing, workplace age stereotypes still pose a potential obstacle for employers to make the best use of an older workforce.

This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

The research model includes seven independent variables, namely organizational culture, competitive pressure, employee's awareness, readiness of the information technology systems, organization's mindfulness, alignment of the organization’s strategy and top management support, which affect digital transformation in accounting. Besides, the research model proposed to examine the relationship between digital transformation in accounting and accounting information quality. The paper uses a survey (with 253 respondents) and applies exploratory factor and regression analysis to examine Vietnamese SMEs.

This paper aims to examine the antecedents of the digital transformation in accounting and its positive impact on the accounting information quality. The research results highlight three factors: the organization's mindfulness, alignment of the organization’s strategy and top management support. In the SMEs, top management may be the one, so the top management in SMEs has a strong influence on the digital transformation in accounting.

There are small sample sizes and not yet guaranteed to cover all business areas of Vietnamese SMEs. Control variables will be added to the research model to evaluate, such as firm size, operation time, sex of top management and age of top management.

The results of this paper provide practical insights into the digital transformation in accounting for business managers, researchers and other stakeholders. Vietnamese SMEs should communicate and educate employees and spend resources to improve the information technology system. It helps to improve the financial accounting quality for SMEs.

To the best of the authors’ knowledge, this study is the first to examine factors affecting digital transformation in accounting and the relationship between digital transformation in accounting and the financial accounting quality of SMEs in Vietnam.

This research examines the transformative impact of the “Great Reset” on organisational theory through the thematic network analysis of managerial responses from Germany, France, and Spain, emphasising the importance of technological integration, remote working, and resilience.

Questionnaire responses from managers in Germany, France, and Spain were examined using thematic network analysis to understand remote working, digital transformation, and organisational resilience.

Managers highlighted the pivotal role of technology in reshaping future work systems, especially in telecommuting and digitising business procedures. This transformation requires upskilling, shifts in management approaches, and a modernised employee assessment structure.

This study offers practical insights into implementing the Great Reset framework and explains its impact on technological progress, managerial strategies, and organisational resilience.

Sacred forests are biocultural landscapes deeply rooted in centuries-old traditions of spiritual veneration. These sacred sites, including shrines, temple forests churches and graveyards, have historically been significant reservoirs of traditional resource management practices underpinned by spiritual reverence. However, despite their cultural and ecological importance, the cultural ecosystem services inherent to these sacred forests remain unexplored, particularly in urban settings.

This study focused on six sacred sites within Kanazawa City, Japan, using a meticulous face-to-face survey with 342 participants. We collected data on the extent of forest utilisation, the breadth of activities engaged in by visitors and their holistic appraisal of the rendered cultural ecosystem services. The findings illustrate the multifaceted benefits of urban sacred forests, encompassing participation in religious ceremonies, cultural events and festivals, complemented by educational programming that elucidates the historical and traditional underpinnings of the shrines and their surrounding communities.

It has been observed that urban forests have a crucial role in providing spiritual and communal connectivity, preserving traditional heritage, offering vital aesthetic values as green spaces and making visitors connected with nature while they are in the urban landscape. However, a concerning trend has emerged, as the younger demographic appears to lack interest in participating in the stewardship and cultural activities associated with these biocultural landscapes. Community engagement strategies must be strengthened, conservation measures should be implemented and cultural awareness programs need to be established to ensure the perpetuation and appreciation of these valuable urban sacred forests.

This study provides original perspectives on the measurable cultural ecosystem services and intangible values associated with urban sacred forests using the sacred forests in Kanazawa City, Japan. Our research illuminates the various advantages that visitors derive by examining the intersection of spiritual traditions, resource management practices and cultural significance, which has been relatively unexplored. The present study provides a significant basis for establishing initiatives that seek to promote the cultivation of respect and responsibility towards urban sacred forests.

This study explores the contagion of greenwashing strategies among ESG mutual funds. It investigates how the greenwashing behaviors of peer funds within the same family influence a fund’s decision to engage in greenwashing. The research also examines the impact of greenwashing on genuine ESG funds and explores the mechanisms through which greenwashing strategies spread across ESG mutual funds.

This paper employs a two-stage least squares regression model with cross-fund returns standard deviation as an instrumental variable to disentangle the peer effects of greenwashing from family-level characteristics. The analysis incorporates various fund characteristics and introduces four contagion channels through which greenwashing may influence genuine ESG funds.

The study finds greenwashing behavior in ESG funds is positively influenced by similar practices within their fund family. Larger assets under management and older funds with higher management fees show resilience against greenwashing influences, while team-managed funds are more susceptible. Additionally, socially responsible investors struggle to distinguish between genuine and greenwashing ESG funds, which may contribute to the persistence of greenwashing practices.

This paper contributes to the literature by delineating the mechanisms of greenwashing contagion within ESG mutual funds. It also examines the demand-side incentives for adopting greenwashing strategies, offering insights into the implications for fund flows and investor behavior. This study is among the first to analyze the contagion effects of greenwashing strategies across an extensive network of ESG funds, enriching our understanding of the broader impacts of greenwashing in the context of socially responsible investing.

Using AI to strengthen creativity and problem-solving capabilities of professionals involved in innovation management holds huge potential for improving organizational decision-making. However, there is a lack of research on the use of AI technologies by innovation managers. The study uses the theory of appropriation to explore how specific factors – agile leadership (AL), innovation orientation (IO) and individual creativity (IC) – impact innovation managers' use of generative AI tools, such as ChatGPT (CGA).

The research model is tested through a large-scale survey of 222 Italian innovation managers. Data have been analyzed using structural equation modeling following a two-step approach. First, the measurement model was assessed to ensure the constructs reliability. Subsequently, the structural model was analyzed to draw the conclusions on theorized model relationships and their statistical significance.

The research findings reveal positive associations between IO and IC with CGA, demonstrating that innovation managers who exhibit strong innovation orientations and higher Individual Creativity are more likely to adopt and personalize ChatGPT. However, the study did not confirm a significant association between AL and CGA.

Our findings have important implications for organizations seeking to maximize the potential of generative AI in innovation management. Understanding the factors that drive the adoption and customization of generative AI tools can inform strategies for better integration into the innovation process, thereby leading to enhanced innovation outcomes and improved decision-making processes.