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This paper draws on the results of telephone surveys conducted to assess the impact of the coronavirus disease 2019 (COVID-19) pandemic on the young people of two longitudinal cohorts (aged 19 and 26 years old at the time) of the four countries that participate in the Young Lives research programme: Ethiopia, India, Peru and Vietnam. We first review the pandemic experiences of these four countries, which differed significantly, and report on the responses of the individual young people to the pandemic and the measures taken by governments. Our main focus is on how the pandemic and policy responses impacted on the education, work and food security experiences of the young people. Unsurprisingly the results show significant adverse effects in each of these areas, though again with differences by country. The effects are mostly more severe for poorer individuals. We stress the challenges that COVID-19 is creating for meeting the United Nations’ Sustainable Development Goals, in particular in making it more difficult to ensure that no one is left behind.

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.

The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.

Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.

The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

This study explores insights from key stakeholders into the skills they believe will be necessary for the future of work as we become more reliant on artificial intelligence (AI) and technology. The study also seeks to understand what human resource policies and educational interventions are needed to support and take advantage of these changes.

This is a qualitative study where a sample of highly experienced representatives from a range of small to large Irish organisations, both public and private, provide insights into this important topic.

Findings indicate participants see a continued need for soft and hard skills as we evolve towards a more technologised workplace, with a need for employees to adopt a lifelong learning philosophy. As the knowledge economy in Ireland is well established, experts do not expect mass displacement to occur but differ with respect to the predicted rate of change. Novel HR interventions such as hiring for potential, pooling talent and establishing postgraduate supply contracts are seen as key. Current state interventions were mostly viewed positively but revamping of curricula is needed as well as stronger partnerships with tertiary institutions.

The interpretivist nature of the study limits the generalisability of the findings as they are based on a relatively small sample from one country. Also despite the significant expertise of the sample, it is not possible to predict whether their forecasts will manifest.

This research highlights the need for Irish SMEs to embrace the impacts of automation and AI as many are seen to be slow in reacting to changes in technology. The study also reveals cutting edge talent management interventions for employers to adopt that will insulate them from the challenges technological change presents to recruitment and employee development.

The findings from this paper culminate in the development of a conceptual framework, which encapsulates the responsibilities of all parties so that future skills needs will be met. This highlights the interplay between employers, individuals/employees, the Irish Government and educational institutions, demonstrating how they are interdependent on one another as we move towards a more technologised future.

For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light on the top researchers, approaches, conclusions, theoretical and empirical gaps, and upcoming issues of transfer pricing research over the previous nine years through a methodical analysis of 29 research publications from the Scopus database (2014–2022). To help graduate students pursue further degrees in this area, such as a master's, thesis or PhD, this study will highlight five research issues.

This essay looks at five significant areas of tax avoidance and transfer pricing research. Some of these issues include determining the impact of transfer pricing regulations on various types of multinational corporations, assessing the effectiveness of transfer pricing regulations in preventing tax evasion, examining various policy options and determining the impact of transfer pricing on other economic outcomes using a systematic literature review.

The findings of this review demonstrate the need for transfer pricing research to look more closely at transfer pricing as a tool for business in addition to compliance and tax management.

This analysis concludes with future directions for transfer pricing research.

The purpose of this paper is to investigate possible improvements in the pursuit of the sustainable development goals (SDGs) by multinational enterprises (MNEs) through an analysis of the literature.

A critical framework based on Gleicher’s formula for change is provided after conducting a systematic literature review.

The best way to pursue the SDGs is through an integrated approach that recognises the importance of MNEs in terms of possibilities and power of action. Working towards the SDGs appears to be largely limited by three aspects of the problem: its complexity and wickedness, the genuine interest in reaching some SDGs, at the expense of profit and low foresight.

A fundamental limitation of the study concerns, as in most of the literature on the matter, the impossibility of providing an optimal solution to the problem of meeting the SDGs, given their nature. However, formulating the best definition of the problem and its characteristics can contribute to making its management better.

This study has social implications due to the extreme importance that many SDGs have with regard to democracy and social equity, beyond their environmental and economic aspects.

The claimed contribution is the value brought by the synthesis of several points of view, through the interdisciplinary analysis of the research question. The novelty consists in organising the literature according to the formula for change.

This paper explores if and how Artificial Intelligence can contribute to marketing strategy formulation.

Qualitative research based on exploratory in-depth interviews with industry experts currently working with artificial intelligence tools.

Key themes include: (1) Importance of AI in strategic marketing decision management; (2) Presence of AI in strategic decision management; (3) Role of AI in strategic decision management; (4) Importance of business culture for the use of AI; (5) Impact of AI on the business’ organizational model. A key consideration is a “creative-possibility perspective,” highlighting the future potential to use AI not only for rational but also for creative thinking purposes.

This work is focused only on strategy creation as a deliberate process. For this, AI can be used as an effective response to the external contingencies of high volumes of data and uncertain environmental conditions, as well as being an effective response to the external contingencies of limited managerial cognition. A key future consideration is a “creative-possibility perspective.”

A practical extension of the Gartner Analytics Ascendancy Model (Maoz, 2013).

This paper aims to contribute knowledge relating to the role of AI in marketing strategy formulation and explores the potential avenues for future use of AI in the strategic marketing process. This is explored through the lens of contingency theory, and additionally, findings are expressed using the Gartner analytics ascendancy model.

This paper aims to address research gaps with regard to the relationship between market orientation and marketing performance when small- and medium-sized enterprises (SMEs) are located within a service cluster. The three main objectives of this research are to determine the effect that the cluster can have on both the market orientation of clustered companies and their marketing performance and to furthermore evaluate the effect of the market orientation of companies in the cluster on their marketing performance.

This research used executive-level data that were obtained by carrying out a survey involving a unique dataset of 133 Colombian health-related businesses located in the city of Cali (Colombia) in 2014. A system of equations was modeled using SMART PLS. This analysis was complemented by a qualitative study that involved conducting in-depth interviews in six companies.

The results showed that, among the SMEs, membership in an urban services cluster did not significantly influence marketing performance or the implementation of marketing orientation practices. No differences were observed in internal managerial practices implemented between companies that were co-located and isolated. However, a higher level of competitor orientation was associated with greater marketing performance. Given the verified absence of moderating and mediating effects, our work provides a reasonable basis for proposing future research and practical recommendations.

While research has demonstrated the relationship between a company's market orientation and marketing performance, this type of analysis has not been carried out on service SMEs in geographic concentrations or clusters.

本文旨在處理涉及市場導向與營銷績效間的關係的研究缺口. 當中小型企業處於服務群集內, 市場導向與其營銷績效間存在相互關係；本文旨在處理涉及這關係的研究缺口. 本研究有以下的主要目標：（1）找出群集對群集公司的市場導向及其營銷績效兩者的影響；（2）繼而評估在群集內公司的市場導向對其營銷績效的影響.

本研究使用透過進行一項調查而取得的管理階層數據，而這調查涉及於2014年位於卡利市（哥倫比亞）133間與健康衛生有關的哥倫比亞企業的獨特資料集。一個方程式體系透過使用SmartPLS被模擬出來. 這分析有個補充輔助，就是一個涉及在六間公司內進行的深層訪談的質性研究.

研究結果顯示，就有關的中小型企業而言，擁有城市服務群集身份並沒顯著地影響營銷績效或市場導向慣常做法的施行。對處於同一地點的公司，抑或是隔離的公司，其內部施行的管理慣常做法並沒觀察到有所不同。但是，高水平的競爭者導向與更佳的營銷績效兩者是相關的。考慮到調節及仲介效果被證實不存在，我們的研究為日後研究及實際建議的提出提供合理的基礎.

從前的研究證實了公司的市場導向與營銷績效是相關的，唯這類研究分析從來沒有在地理集中或群集內的服務中小型企業上進行過.

Consumers' perceptions of product intelligence affect their willingness to accept smart offerings. This paper explores how people perceive various smart products based on their smartness profiles, composed of five distinct smartness facets. Additionally, the study investigates how these perceptions of product intelligence impact consumers' evaluation of factors that either promote or impede the adoption of smart products. These factors are examined as potential mediators in the adoption process. This paper aims to determine if the value-based adoption model can be applied to a broad range of smart service systems.

Consumers assessed one of 28 smart products in a scenario-based quantitative study. Multilevel structural equation modeling (SEM) is used to test the conceptual model, taking the nested data structure into account.

The findings show that product smartness essentially enhances usage intention via adoption drivers (enjoyment and usefulness) and reduces usage intention via adoption barriers (intrusiveness). In particular, the ability to interact in a humanlike manner increases the benefits consumers perceive, which in turn increases consumer acceptance. Only the smartness characteristic of awareness impairs usage intention, mediated by the perceived benefits of enjoyment and usefulness.

In contrast to previous research, which usually focuses on single smart products, this work examines a variety of different products, which allows for better transferability of the results to other smart offerings. Furthermore, prior research has mainly focused on single facets of product smartness or researched smartness on an aggregated level. By considering the consumer perception of each smartness facet, the authors gain deeper insights into the perceptual differences regarding product smartness and how this affects technology adoption via conflicting key acceptance drivers and barriers.

This study adopts the popular culture lens to investigate the collective understanding behind the human resources (HR) occupations.

The empirical study analyzes 129 characters from 87 movies, television (TV) series, books and comics. The measurement model was tested using structural equation modeling and cluster analysis identified five HR representations in the popular culture.

Popular culture reflects five HR representations: The Executor, the Hero, the Buddy, the Bore, and the Good-time person. Results suggest that public opinion pays scarce attention to the so-called HR “strategic position” while underlining the need for a more socially responsible HR approach.

The authors' study serves as a means for integrating past research on HR role and reputation, occupational image, self-identity and popular media. While most scholars have addressed popular culture as a single case and paid almost no attention to the HR domain, this article complements the literature by offering a fruitful way to distil HR summative popular culture representations, thus advocating for both a theoretical and a methodological contribution.